44th Annual Federal Income Tax Schools

November 20, 2017 to December 12, 2017
Iowa (7 Locations) and Online Webinar

► Registration now available!

November 2-3 – Maquoketa, Iowa – Centerstone Inn and Suites
November 6-7 – Le Mars, Iowa – Le Mars Convention Center
November 8-9 – Atlantic, Iowa – Cass County Community Center
November 9-10 – Mason City, Iowa – North Iowa Area Community College
November 16-17 – Ottumwa, Iowa – Indian Hills Community College
November 20-21 – Waterloo, Iowa – Hawkeye Community College
December 11-12 – Ames, Iowa – Quality Inn and Suites
December 11-12 – Live Webinar

 

Agenda: 

2017 Chapter Topics:

  • New Legislation & Rulings and Cases - These chapters cover tax legislation enacted late in 2016 and in 2017, as well as selected rulings and cases that were issued from September 2016 through August 2017.

  • Individual Issues - This chapter covers several issues tax practitioners encounter when preparing individual income tax returns, including: Tax issues for individuals in the military; Charitable contribution deductions, valuation, and substantiation; New developments under the Affordable Care Act; Disaster tax relief;Taxes and the sharing economy (e.g. renting a spare bedroom or providing car rides or household chores).

  • Business Issues - This chapter discusses some of the issues tax practitioners encounter when they prepare returns for clients who have rental property or operate a business. Topics include: Expensing real estate improvements; Start-up and organizational expenses; Electing out of Subchapter K; Tax on marijuana and hemp sales.

  • Retirement - This chapter covers common retirement tax planning issues including: A comparison of different types of retirement plans; Distributions from retirement plans, including early distributions and required minimum distributions; The impact of income on social security benefi ts and Medicare premiums.

  • Tax Practice - This chapter contains important tax practices and procedures, including: Tips to submit a successful offer in compromise; Collection statute of limitations and rules that stop the statute from running; Third party liability, such as transferee and nominee liability.

  • IRS Issues - This chapter covers issues the IRS targets as key issues for practitioners. Topics include: The most prevalent identity theft and impersonation scams; E-Services online tools for tax professionals; The new IRS use of private debt collectors; How to use IRS audit techniques guides.

  • Like-Kind Exchanges - This chapter is a practical guide to like-kind exchanges. It explains the tax implications of an exchange, including basis adjustments and the recognition of gain or loss; and the requirements for a reverse or deferred exchange. It includes a discussion and examples of reporting an exchange. It also explains when a taxpayer can exchange a vacation residence, timberland, easements, and long term leases.

  • Agriculture and Natural Resource Issues - This chapter covers topics that affect farmers, including agricultural income and expenses, buying and selling farmland, and equipment and land rentals.

  • Loss Limitations - This chapter provides step-by-step instructions to determine whether a loss is limited. It includes a discussion of at-risk and passive activity loss limitations, basis limitations for an S corporation shareholder and a partner in a partnership, and hobby loss and vacation home loss limitations.

  • Business Entity Issues - This chapter discusses issues for partnership and tax-exempt entities. Topics include: The new partnership audit rules; Practical considerations in partnership reorganizations and liquidation; New developments for tax exempt entities; Organization, taxation, and reporting for homeowners’ associations.

  • Ethics (this chapter will be taught during Early Bird Ethics) - This chapter discusses cybersecurity, and the protection of computers, networks, programs, and data from unintended or unauthorized access, change, or destruction of information.


Schedule for All Locations (Both Days Depending on Location)

6:45 AM Check-in for Early Bird Ethics (optional)
7:15 AM Early Bird Ethics (1 hour); Additional fee to participate; Please see the dates and locations schedule on registration form
8:00 AM Check-in for the 44th Annual Federal Income Tax Schools
8:30 AM Morning Session Begins
10:15 AM Morning Break
10:30 AM Morning Session Continues
12:00 PM Lunch (provided)
12:50 PM Afternoon Session Begins
2:30 PM Afternoon Break
2:45 PM Afternoon Session Continues
4:30 PM Adjourn


2017 Dates and Locations

  • November 2-3: Maquoketa; Centerstone Inn & Suites, 1910 Nairn Drive
    • Speakers: Kari Apel, Kurt Konek, Joe Kristan, Kristy Maitre, AJ Reynolds, Kristine Tidgren
  • November 6-7: Le Mars; Le Mars Convention Center, 275 12th St SE, Upper Level
    • Speakers: Kari Apel, Kurt Konek, Kristy Maitre, Michael Miranda, AJ Reynolds, Kristine Tidgren
  • November 8-9: Atlantic; Cass County Community Center, 805 West 10th Street
    • Speakers: Kari Apel, Kurt Konek, Joe Kristan, Kristy Maitre, AJ Reynolds, Kristine Tidgren
  • November 9-10: Mason City; North Iowa Area Community College, Muse-Norris Center
    • Speakers: Kari Apel, Kurt Konek, Kristy Maitre, Michael Miranda, AJ Reynolds, Kristine Tidgren
  • November 16-17: Ottumwa; Indian Hills Community College, Rural Health Education Center
    • Speakers: Kari Apel, Kurt Konek, Kristy Maitre, AJ Reynolds, Kristine Tidgren
  • November 20-21: Waterloo; Hawkeye Community College, Tama Hall
    • Speakers: Kurt Konek, Joe Kristan, Kristy Maitre, Michael Miranda, AJ Reynolds, Kristine Tidgren
  • December 11-12: Ames; Quality Inn & Suites, 2601 East 13th Street
    • Speakers: Kari Apel, Kurt Konek, Kristy Maitre, Michael Miranda, AJ Reynolds, Kristine Tidgren
  • December 11-12: Live Webinar; Watch from your computer. The webinar will take place live at the Ames location.
Registration: 

► Online Registration: http://bit.ly/44thtaxfederalschool  (Use promo code: COMPANY to receive the company discount)

► Registration Form - 2017 Tax Schools - Updated.pdf

Registration Includes: 

  • A hard copy of the 700+ page National Income Tax Workbook prepared by the Land Grant University Tax Education Foundation
  • Additional course materials
  • A searchable CD containing the 2006 to 2017 workbooks
  • Continental breakfast, lunch and refreshments
  • 13.25 - 16 hours of CLE/CPE continuing education credit
  • Ability to order the 2018 RIA Federal Tax Handbook for $55 ($120 value)
  • Pre-registration for January 11 or January 12 webinar with the Iowa Department of Revenue - Update for the 2018 Filing Season
  • Option to take Early Bird Ethics (additional cost; 1 hour of ethics available at all locations)

Registration Fees:

  • Two-Day Registration $290 (early)
  • Two-Day Registration: $315 (after October 19)
  • One-Day Registration: $215 (early)
  • One-Day Registration: $240 (after October 19)
  • Early Bird Ethics: $37
  • IDOR January Webinars: Free
  • 2018 RIA Handbook: SOLD OUT
  • National Income Tax Workbook & Additional Materials: I cannot attend, but would like to purchase the workbook & materials for $88 (includes shipping)
  • Company Group Discount: $20 per individual if 3 or more are registered from the same employer

QUESTIONS: Please contact Tiffany Kayser at 515-294-5217 or tlkayser@iastate.edu

CANCELLATION AND REFUND POLICY Cancellations by registrants received fewer than ten (10) business days prior to the seminar date will be refunded one-half of the registration amount paid. No refunds are available on or after the fi rst day of the seminar. Upon request, course materials are available in consideration of fees paid. Cancellations may also be handled with either a participant substitution or transfer to another location. In both cases, CALT must approve the change prior to the seminar date or admittance may be denied.

LIVE WEBINAR/ONLINE: Watch from your computer. You will receive instructions via email on how to view the webinar. Workbook and materials will be mailed between November 27-December 4 to the address provided on your registration. If registered after December 5, CALT cannot guarantee materials’ arrival by Monday, December 11.

Continuing Education: 

This course is designed for:

  • Certified Public Accountants (CPA)
  • Enrolled Agents (EA)
  • Certified Financial Planners (CFP)
  • Public Accountants (PA)
  • Tax Practitioners
  • Annual Filing Season Program practitioners (AFSP)
  • Attorneys
  • Insurance Professionals
  • Real Estate Professionals

60 minutes of ethics instruction (optional, additional cost)
800 minutes of instruction (Two-day Tax School)
Total CPE/CLE Credits: 13.25 - 16 hours 

  • Enrolled Agents (IRS - RPO Continuing Education)
    • 1 hour of ethics available - Early Bird Ethics (separate fee to participate) 
      • In-Person: Y7WRM-E-00209-17-I
      • Online: Y7WRM-E-00209-17-O
    • 3 hours of Tax Law Updates (150 minutes)
      • In-Person: Y7WRM-U-00208-17-I
      • Online: Y7WRM-U-00208-17-O
    • 13 hours of Federal Tax Law (650 minutes)
      • In-Person: Y7WRM-T-00210-17-I
      • Online: Y7WRM-T-00210-17-O
    • 16 hours of IRS CPE (800 minutes of instruction)
  • Other Tax Return Preparers (IRS - RPO Continuing Education)
    • 1 hour of ethics available - Early Bird Ethics (separate fee to participate) 
      • In-Person: Y7WRM-E-00209-17-I
      • Online: Y7WRM-E-00209-17-O
    • 3 hours of Tax Law Updates (150 minutes)
      • In-Person: Y7WRM-U-00208-17-I
      • Online: Y7WRM-U-00208-17-O
    • 13 hours of Federal Tax Law (650 minutes)
      • In-Person: Y7WRM-T-00210-17-I
      • Online: Y7WRM-T-00210-17-O
    • 16 hours of IRS CPE (800 minutes of instruction)
  • Certified Public Accountants
    • 16 hours of CPE credit
    • 1 hour of ethics available - Early Bird Ethics (separate fee to participate) 
    • Iowa - The Iowa Accountancy Examining Board does not pre-approve seminars, but it is left to the individual to determine the appropriate course of study.
    • Other states - Consult your state’s accrediting agency/board for its rules on admissibility of this course. It is the responsibility of the attendee to understand and comply with state licensing CPE requirements.
  • Certified Financial Planners (Certified Financial Planner Board of Standards)
    • Approved: 16 hours of credit
    • No ethics available for CFPs.
  • Attorneys
    • Approved for 13.25 hours of CLE with the Iowa Supreme Court Commission on Continuing Legal Education
      • Maquoketa - Activity Number: 270117
      • Le Mars - Activity Number: 270115
      • Atlantic - Activity Number: 270119
      • Mason City - Activity Number: 270118
      • Ottumwa - Activity Number: 270114
      • Waterloo - Acitivity Number: 270120
      • Ames - Activity Number: 270113
      • Live Webinar - Activity Number: 270116
    • Approved for 1 hour of ethics CLE - Early Bird Ethics (separate fee to participate) with the Iowa Supreme Court Commission on Continuing Legal Education
      • Maquoketa - Acitivity Number: 270127
      • Le Mars - Activity Number: 270126
      • Atlantic - Activity Number: 270123
      • Mason City - Activity Number: 270124
      • Ottumwa - Activity Number: 270128
      • Waterloo - Activity Number: 270125
      • Ames - Activity Number: 270149
      • Live Webinar - Activity Number: 270122
    • IAND/IASD Continuing Legal Education - Approved for 13.25 hours of federal CLEs
    • Please contact CALT if requesting CLEs from Minnesota or Nebraska.
  • Real Estate Professionals (Iowa Real Estate Commission)
    • Day 1 - Approved for 8 hours of CPE (Course: #236-3254-Elective)
    • Day 2 - Approved for 8 hours of CPE (Course: #236-3255-Elective)
  • Insurance Professionals (Iowa Insurance Division)
    • Approved for: 13 hours of CPE credit (Course Category: General)
    • Approved for: 1 hour of ethics (Early Bird Ethics - separate fee to participate)
Speakers: 
  • Kari A. Apel, CPA, is the CEO and owner of Apel Associates, Inc. of Prairie du Sac, Baraboo and Johnson Creek, WI. Kari has co-authored and edited several tax and accounting publications including the US Dept. of Agriculture Farm Tax Management publication and several years of the National Income Tax Workbook. Currently she serves on many advisory boards as well as speaking for various organizations such as UW Extension and Tax Insight, LLC. Kari specializes in small business and agricultural management from tax law to strategic business planning.
     
  • Kurt Konek, CPA, brings more than 23 years of certified public accounting experience to his teaching. His CPA firm, Konek, PC, has offi ces in Prairie City, Sully, West Des Moines, and Newton. Kurt is a member of the AICPA and is a designated Chartered Global Management Accountant. He also serves as Chair of the Taxation Committee of the Iowa Society of CPAs. Kurt is a graduate of Iowa State University.  
     
  • Joe Kristan, CPA, a partner at Eide Bailly LLP since June 2017, when the practice of his former firm, Roth & Company, P.C. joined the Eide Bailly practice. Joe was a founding shareholder at Roth & Company, where he practiced from 1990. His practice focuses on closely-held businesses and their owners, including a number of Ag producers and Ag support industry clients. An Illinoisan by birth and an Iowan by choice. Joe’s been a blogger since before it was cool, authoring the Tax Update Blog for 15 years. He enjoys travel, the outdoors, chess, music and history.
     
  • Kristy Maitre, EA, is the tax specialist at ISU’s Center for Agricultural Law & Taxation. Prior to joining CALT, Kristy worked for the Internal Revenue Service for 27 years. Before retiring from the IRS in 2014, Kristy was serving as the IRS Senior Stakeholder Liaison for the State of Iowa. At CALT, Kristy conducts frequent webinars and seminars on a variety of tax topics. She also instructs practitioners through her writings on TaxPlace and her free bi-weekly webinar, The Scoop: Hot Issues from the Front Lines.
     
  • Michael Miranda, CPA, QKA, AEP, is the owner of Miranda CPA & Consulting LLC in Sioux Falls, South Dakota. Michael previously worked for Williams & Company CPA PC as a senior manager from 1989 to May of 2017. While at Williams & Company, Michael provided tax consulting, estate planning and employee benefit services. In 1976, he received a B.S. Degree in Accounting from Indiana University, South Bend, Indiana. Prior to joining Williams & Company, he was on staff as a Tax Specialist with Price Waterhouse in offices at South Bend and Minneapolis. Michael is currently the Treasurer and Liaison Board member for the Sioux Falls Estate Planning Councils. He holds CPA licenses in the states of Iowa, Minnesota and South Dakota.
     
  • A.J. Reynolds, EA, has immense experience in various areas of taxation, which encompasses over 29 years. His practice centers on Individual, Business and Estate Tax preparation. In addition, A.J. specializes in IRS Audits, Appeals, Collections, Innocent Spouse, Independent Contractor vs. Employee Issues and Civil Tax Fraud Representations. He is a member of the National Association and Iowa Society of Enrolled Agents and a member of the National Association of Tax Professionals. A.J. started his tax career with a National CPA firm in San Diego, CA after proudly serving five years in the United States Navy.
     
  • Kristine Tidgren, JD, is the assistant director of ISU’s Center for Agricultural Law & Taxation. She analyzes and writes about tax and legal developments impacting agriculture. She teaches agricultural law to undergraduate students at ISU and is a frequent speaker on ag and tax law topics. Kristine has written for a number of publications, including the National Income Tax Workbook.

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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