Product Details
Build skills in individual taxation planning
为个人客户服务的各个领域建立一套强有力的核心技能, 包括如何在税务规划中使用概念来减少个人客户的税收.
了解基本和中级个人客户服务,包括以下重点领域:
- Income
- Deductions
- Credits
- Passive losses
- AMT
- Estimated payments
帮助客户获得最大税收优惠的建议
课程旨在帮助专业人士就下列税务影响向客户提供建议:
- Sales of capital gain assets
- Stock options
- IRA conversions
- Divorces
- Self-employment
- College planning
Courses included in this series:
The latest in tax reform
课程材料已更新,要求最低发行版(RMD)的开始年龄已更改。, 从529计划到罗斯个人退休账户的可用转换, 以及《188bet亚洲真人体育下载》所作的其他修改, SECURE 1.0, and SECURE 2.0.
Tax Staff Essentials is a comprehensive, 综合课程,提供四种不同经验水平的税务培训,有四种不同的形式, On-site, Tax Schools, and Webcasts.
Who Will Benefit
- 寻求个人所得税深入培训的税务专业人士
Key Topics
- Medicare surtax on net investment income
- 分红、利息和规划机会
- 薪酬问题、延期计划和附加福利
- 个人退休帐户和其他合格计划的分配
- Gross income exclusions
- Passive losses
- Travel and entertainment
- Depreciation and amortization
- Gain and loss recognition and basis rules
- Property transactions — capital vs. ordinary income
- Itemized deductions
- Tax computations and tax credits
- 最大限度地提高销售资本收益资产和不动产的税收优惠
- Planning for employer stock options, employer stock held in retirement accounts, and restricted stock
- 罗斯个人退休账户转换,提款,退休计划和遗产规划
- 最大限度地提高个人住宅交易的税收优惠
- 与度假屋、分时度假和共有安排有关的税务筹划机会
- 婚姻分裂和已婚同性伴侣的税收筹划
- 个体户计划减少社会保障和医疗保险税
- Self-employed health benefits strategies
- 为中产阶级客户、高收入客户和拖延症患者提供税收优惠的大学融资
Learning Outcomes
- 确定个人纳税人的申报要求.
- 确定各种利息收入是否应纳税.
- Identify IRA and qualified plan distributions.
- Identify the rules for health savings accounts.
- 计算个体户健康保险扣除.
- 计算出售主要住宅的全部和部分免税额.
- 确定如何处理将主要住宅转换为租赁物业,以及在出售租赁物业时如何处理与第121条的相互作用.
- 确定在同类交换中收到的资产的基础.
- Calculate the installment sales gain.
- 认识到雇佣配偶作为雇员的税收优惠和机会.
- 确定独资经营时的税收优势, 合伙企业或公司雇佣他们的孩子.
- 确定利用第179条或奖金折旧的税收策略.
- Calculate the Section 199A deduction.
- 确定个人总收入中应包括或不包括的各种项目及其适当的税收处理.
- 确定作为业余爱好从事的活动的税收后果.
- 认识重大参与如何影响一项活动的税收.
- 确定MACRS折旧的扣除规则.
- 确定某些个体户退休计划分配和滚转的适当税务处理.
- 计算符合条件的营业收入扣除.