Upcoming Seminars

June 27, 2017 Online

Commodities can be gifted to family members and/or charities. Farm proprietors, partnerships, and corporations can make charitable gifts of unsold commodities. If gifts to any one family member exceed $14,000 for a calendar year, a federal gift tax return must be filed and the gifts in excess of the $14,000 will use a portion of the estate tax exemption.  

Kristy will discuss the following: when does a tax consequence occurs; what are the advantages of gifting grain; does “Kiddie Tax” apply and if so, when; how does the process work with IRS rules; do you file a W-2 or 1099; and knowing when payment of agricultural labor in commodities is an option.


June 28, 2017 Online

With tax reform on the horizon, and the IRS budget dwindling, it’s time to inform the Iowa Taxpayer Advocate of your concerns and other issues that impact the tax profession. Join us for this opportunity, as one voice can make a difference, and even a small stone creates ripples in the pond. 

June 28, 2017 - Noon to 1 PM (CST) - No CPE provided for this free webinar

► To register: https://attendee.gotowebinar.com/register/3954086087709739267


June 29, 2017 Online

Certain religious sects have special issues when handling tax returns. This webinar will discuss the special issues related to preparing the tax return; Form 4029; and who can apply for exemption from Social Security and Medicare taxes. Preparation of the W-2 and how to report exempt wages will also be reviewed.

June 29, 2017 - Noon to 1 PM (CST) - 1 hour of CPE

 

 

 


July 5, 2017 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CSThttps://attendee.gotowebinar.com/rt/6183823101003773443

► To register for Scoops from 12:00-12:30 PM CSThttps://attendee.gotowebinar.com/rt/4145006386200309507


July 6, 2017 Online

This webinar will cover the following topics: eligibility for a net operating loss, Form 1045, how to calculate the loss, and carryover or carry back issues.  There will also be time devoted to special situations that occur on NOLs. 

July 6, 2017 - 2 hours of CPE - Noon to 2 PM (CST)

Join us for Part 2 – Net Operating Losses on July 7 as we work through an NOL problem step-by-step

 

 


July 7, 2017 Online

Understanding net operating losses can be confusing.  Join Kristy during this one hour session and learn how to work through a NOL problem.  She will also review how to prepare forms and calculate the carryforward or carryback.  

July 7, 2017 - Noon to 1 PM (CST) - 1 hour of CPE
 

 

 

 


July 11, 2017 Online

We're offering a number of opportunities for you to complete your ethics CPE/CLE requirement this year.  The classes will be structured as follows:

Ethics Part 1 (11:30 AM to 12:30 PM CST) - 1 hour of CPE/CLE - Part 1 is an overview of the Circular 230, Subpart A - Rules Governing Authority to Practice and Subparts C and D - Sanctions for Violation of the Regulations and Rules Applicable to Disciplinary Proceedings.

Ethics Part 2 (1:00 PM to 2:00 PM (CST) - 1 hour of CPE/CLE - Part 2 is an overview of Subpart B - Duties and Restrictions Relating to Practice Before the Internal Revenue Service, including examples to clearly define selected sections. In addition, the Office of Professional Responsibility has stated that a revision of Circular 230 is underway, so changes to the publication will be addressed, when available. 


July 13, 2017 Online

Preparing Form 1099-MISC can be difficult depending on the circumstances. Two questions that often come up for businesses is who it needs to be sent to and when.  This webinar will also cover some of the differences in where to report items from each box on the form.  

July 13, 2017 - Noon to 1 PM (CST) - 1 hour of CPE
 

 

 

 


July 19, 2017 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CSThttps://attendee.gotowebinar.com/rt/6183823101003773443

► To register for Scoops from 12:00-12:30 PM CSThttps://attendee.gotowebinar.com/rt/4145006386200309507


July 20, 2017 to July 21, 2017 Ankeny, Iowa and Live Webinar

Because of their many tax advantages, S corporations are everywhere. All tax practitioners who handle business returns must understand S corporation taxation. Yet these rules can be very complex. To meet this need, CALT is bringing our practitioners an in-depth review of S corporation taxation. The two-day course will be taught by Bob Jamison, CPA, PhD, a foremost expert and author in the field. Participants will receive a 350-page workbook and an opportunity to ask substantive questions.

We hope you’ll join us live or via webinar for this exciting new offering! 

Live seminar is at: Courtyard by Marriott Ankeny, 2405 SE Creekview Drive, Ankeny, Iowa.

► Online Registration: https://goo.gl/EMceNB
► Download Registration form: S-Corp Taxation Course- online.pdf


July 24, 2017 Online

Review of assets that qualify for stepped-up basis. In addition, an overview of valuation methods and depreciation issues related to the assets. Is there a difference between a farmer who materially participates and who is a non-material participating farmer.  How is ownership basis affected?  Reporting for the decedent, estate and beneficiary guidance. The discussion will focus on the tax professional and the issues they face with specific situations.  Please see agenda for the full outline of topics.

July 24, 2017 - Noon to 2 PM - 2 hours of CPE

 


August 2, 2017 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CSThttps://attendee.gotowebinar.com/rt/6183823101003773443

► To register for Scoops from 12:00-12:30 PM CSThttps://attendee.gotowebinar.com/rt/4145006386200309507


August 15, 2017 Online

We're offering a number of opportunities for you to complete your ethics CPE/CLE requirement this year.  The classes will be structured as follows:

Ethics Part 1 (11:30 AM to 12:30 PM CST) - 1 hour of CPE/CLE - Part 1 is an overview of the Circular 230, Subpart A - Rules Governing Authority to Practice and Subparts C and D - Sanctions for Violation of the Regulations and Rules Applicable to Disciplinary Proceedings.

Ethics Part 2 (1:00 PM to 2:00 PM (CST) - 1 hour of CPE/CLE - Part 2 is an overview of Subpart B - Duties and Restrictions Relating to Practice Before the Internal Revenue Service, including examples to clearly define selected sections. In addition, the Office of Professional Responsibility has stated that a revision of Circular 230 is underway, so changes to the publication will be addressed, when available. 


August 16, 2017 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CSThttps://attendee.gotowebinar.com/rt/6183823101003773443

► To register for Scoops from 12:00-12:30 PM CSThttps://attendee.gotowebinar.com/rt/4145006386200309507


August 17, 2017 Online

Reconstructing tax records for a new client or an audit is not fun (and very time consuming)!  This webinar will provide tips on record reconstruction and audit techniques IRS uses when determining income.  

August 17, 2017 - Noon to 1 PM (CST) - 1 hour of CPE

 

 

 

 


August 22, 2017 Online

Some of your clients could be making extra cash by offering their services as an Uber or Lyft driver. Income and expenses will be discussed as well as reporting of Forms 1099-K or 1099-Misc. This webinar will also address other tax issues that might come up.

August 22, 2017 - Noon to 1 PM (CST) - 1 hour of CPE
 

 

 


August 23, 2017 Online

This webinar will review the definition of the self-rental rule and self-rental property. How the rules apply to business entities and Net Investment Income Tax. What is the definition of “material participation” and how is it applied to the self-rental rules? Self-Rental income and loss example and does Self-employment tax apply. Finally, what forms will need to be filed to properly report the income. 

August 23, 2017 - Noon to 1 PM - 1 hour of CPE

 


August 30, 2017 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CSThttps://attendee.gotowebinar.com/rt/6183823101003773443

► To register for Scoops from 12:00-12:30 PM CSThttps://attendee.gotowebinar.com/rt/4145006386200309507


September 1, 2017 Online

We're offering a number of opportunities for you to complete your ethics CPE/CLE requirement this year.  The classes will be structured as follows:

Ethics Part 1 (11:30 AM to 12:30 PM CST) - 1 hour of CPE/CLE - Part 1 is an overview of the Circular 230, Subpart A - Rules Governing Authority to Practice and Subparts C and D - Sanctions for Violation of the Regulations and Rules Applicable to Disciplinary Proceedings.

Ethics Part 2 (1:00 PM to 2:00 PM (CST) - 1 hour of CPE/CLE - Part 2 is an overview of Subpart B - Duties and Restrictions Relating to Practice Before the Internal Revenue Service, including examples to clearly define selected sections. In addition, the Office of Professional Responsibility has stated that a revision of Circular 230 is underway, so changes to the publication will be addressed, when available. 


September 13, 2017 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CSThttps://attendee.gotowebinar.com/rt/6183823101003773443

► To register for Scoops from 12:00-12:30 PM CSThttps://attendee.gotowebinar.com/rt/4145006386200309507


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CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

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