BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.2//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T004608Z CREATED:20260807T004608Z LAST-MODIFIED:20260807T004608Z UID:10006730-1814356800-1814356800@sc.cpa SUMMARY:(SSTX142/27) Surgent's Exploring Client Advisory Services: Tax Due Dates and Penalties/Where Do I Need To File? DESCRIPTION:Event Description\nThis course provides essential knowledge for Client Advisory Services (CAS) professionals navigating multistate taxation and managing tax deadlines. We’ll start by exploring the implications of the Wayfair decision\, focusing on general rules for sales and income tax nexus across states. You’ll learn what to look for in state statutes and gain a solid foundation for filing requirements. Additionally\, we’ll cover key tax due dates\, how to handle missed deadlines\, and potential relief options. Whether you’re new to the field or running your own practice\, this course will equip you with the tools to succeed. \nDesigned For\nAccounting and finance professionals who work with business owners on multistate tax issues\, small business owners working in multiple states\, and other accountants looking to serve their companies or clients in the areas of payroll services or operations \nObjectives\n\nIdentify key tax due dates by entity type\n Recognize how late filing\, late payment\, and other common penalties are calculated\n Recall common information return due dates and applicable penalties\n State first time abatement relief qualifications and other common remedies\n State what the term nexus means and how it differs for sales tax and income tax reporting obligations\n Recognize economic nexus and when it applies\n Identify when a company has to file an income tax return or sales tax return\n\nMajor Subjects\nEstimated taxes and deadlines Tax due dates for common returns and filings Potential penalties and interest Information return penalties Penalties applicable to pass-through entities Accuracy-related penalties First-time abatement (FTA) FTA eligible returns Reasonable cause Nexus: sales tax vs. income tax Sales tax nexus with state specific examples Remote work and sales tax nexus Income tax nexus with state-specific examples Remote work and income tax nexus Sales factor: throwback rules \nInstructions\nNone URL:https://sc.cpa/event/sstx142-27-surgents-exploring-client-advisory-services-tax-due-dates-and-penalties-where-do-i-need-to-file/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T004613Z CREATED:20260807T004613Z LAST-MODIFIED:20260807T004613Z UID:10006732-1814356800-1814356800@sc.cpa SUMMARY:(SSTX200/27) Surgent's Max the Tax: Section 754 DESCRIPTION:Event Description\nTwo firms need expert help with Section 754\, and game participants are just the right people to assist. First\, partners at LMN\, LLP are considering electing Section 754. They need to understand key aspects of the process and want to ensure the best outcome to their basis in partnership property and interest. Participants must then leverage their knowledge and calculate the adjusted basis balance sheet for another firm that already elected Section 754. \nDesigned For\nAccounting professionals needing foundational information related to Section 754 \nObjectives\n\nDetermine the amount of a Section 754 basis step-up; \n Know how to allocate the basis step-up to the partnership’s assets; \n Know how a partnership makes a Section 754 election and reports it to the IRS\n\nMajor Subjects\nHow and why a partnership makes a 754 election; The effect of the 754 election when an interest in a partnership is sold or inherited; How the 754 election applies when a partnership makes a distribution of property to one or more of its partners; How to make the 754 basis adjustment \nInstructions\nNone URL:https://sc.cpa/event/sstx200-27-surgents-max-the-tax-section-754/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005133Z CREATED:20260807T005133Z LAST-MODIFIED:20260807T005133Z UID:10006735-1814356800-1814356800@sc.cpa SUMMARY:(SSTX100/27) Surgent's Fiduciary Income Tax Returns – Form 1041 Workshop with Filled-in Forms DESCRIPTION:Event Description\nThis course is designed as a comprehensive guide to the core concepts of trust and estate income tax preparation. The course explains the common terminology and complicated income tax rules of estates and trusts\, fiduciary accounting\, and an introduction to or refresher on preparing Form 1041. This practical\, over 300-page manual is an excellent reference source for your practice\, which begins with quite simple cases. Building upon that base throughout the manual\, the course ends with two complicated preparation cases\, one trust and one estate\, each with filled-in forms. \nDesigned For\nAccounting and Financial Professionals whose practice includes the preparation of fiduciary income tax returns \nObjectives\n\nBe aware of fiduciary accounting principles\n Calculate Distributable Net Income and the income distribution deduction \n Prepare Form 1041 and Schedule K-1 \n\nMajor Subjects\nClassifying receipts between income and corpus under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods\, a forms method (Schedule B)\, a code method\, and a shortcut method\, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done?; Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year\, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Comprehensive DNI case study\, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies\, with filled-in forms \nInstructions\nNone URL:https://sc.cpa/event/sstx100-27-surgents-fiduciary-income-tax-returns-form-1041-workshop-with-filled-in-forms/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005213Z CREATED:20260807T005213Z LAST-MODIFIED:20260807T005213Z UID:10006736-1814356800-1814356800@sc.cpa SUMMARY:(SSTX282/27) Surgent's Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203 DESCRIPTION:Event Description\nMany tax clients with losses from their S corporations\, partnerships\, and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when\, why\, and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients. \nDesigned For\nAny tax practitioner wishing to understand the at-risk rules and how they apply to losses allocated to the owners of pass-through entities \nObjectives\n\nUnderstand how a client determines his or her at-risk basis in his or her pass through entity\n Understand how the at-risk basis calculation differs from a regular basis calculation \n Calculate the amount of an investor’s annual at-risk basis \n Understand the structure of IRS Form 6198 and how it relates to calculating a taxpayer’s at-risk basis\n\nMajor Subjects\nBasis and at-risk basis How to calculate the amount of annual at-risk basis Forms 6198 and 7203 When activities may be aggregated for at-risk purposes Qualified nonrecourse financing \nInstructions\nNone URL:https://sc.cpa/event/sstx282-27-surgents-guide-to-understanding-the-at-risk-basis-rules-and-forms-6198-and-7203/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005224Z CREATED:20260807T005223Z LAST-MODIFIED:20260807T005224Z UID:10006737-1814356800-1814356800@sc.cpa SUMMARY:(SSTX204/27) Surgent's Navigating Your Client Through the IRS Appeals Process DESCRIPTION:Event Description\nDespite the fact that a client’s tax matter may be taken directly to court\, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating through the complex IRS Appeals. \nDesigned For\nAccounting and Financial Professionals who wish to represent clients with a tax matter in disagreement \nObjectives\n\nRecognize how to craft the appeal protest to best effect the desired findings for your client\n Identify strategies regarding in-person\, correspondence\, or phone conferences with IRS Appeals\n Utilize IRS Appeals\, the only level of appeal within the IRS\, to avoid costly\, contentious\, and time-consuming court trials\n Understand how to prepare and submit a Tax Court petition\n\nMajor Subjects\nPreparing a valid Appeals Protest for small case requests when tax\, penalties\, and interest for each period are $25\,000 or less Writing and filing a Formal Protest\, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights \nInstructions\nNone URL:https://sc.cpa/event/sstx204-27-surgents-navigating-your-client-through-the-irs-appeals-process/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005312Z CREATED:20260807T005312Z LAST-MODIFIED:20260807T005312Z UID:10006738-1814356800-1814356800@sc.cpa SUMMARY:(SSTX395/27) Surgent’s Weekly Expert Hour (Original Air Date: 1/15/26) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nABLE accounts Qualified disability expenses\, rollovers\, and program-to-program transfers Car loan interest deduction under OBBBA \nInstructions\nNone URL:https://sc.cpa/event/sstx395-27-surgents-weekly-expert-hour-original-air-date-1-15-26/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005318Z CREATED:20260807T005317Z LAST-MODIFIED:20260807T005318Z UID:10006741-1814356800-1814356800@sc.cpa SUMMARY:(SSTX223/27) Surgent's Understanding Partnership Taxation: Debt Allocations DESCRIPTION:Event Description\nHow debt is allocated to the partners in a partnership is important. It dictates how much money may be taken tax-free as a distribution\, the losses that flow down to the partners\, and the gain or loss on the sale of a partnership interest. However\, the allocation of debt can differ depending on the type of debt it is and the type of partner we are talking about. Furthermore\, 704(c) can complicate things. And what in the world is a constructive liquidation scenario? In this course\, we will tackle the concept of debt allocations – how you do it\, what it means\, and why you do it. \nDesigned For\nTax practitioners who are looking to improve their knowledge of debt allocations and how they affect a partner’s tax basis \nObjectives\n\nState how debt allocations affect the calculation of a partner’s basis in the partnership\n Recognize how recourse and nonrecourse debt are allocated to partners\n Identify the tax effects of 704(c) on contributed property\n\nMajor Subjects\nRecourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c) \nInstructions\nNone URL:https://sc.cpa/event/sstx223-27-surgents-understanding-partnership-taxation-debt-allocations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005320Z CREATED:20260807T005319Z LAST-MODIFIED:20260807T005320Z UID:10006742-1814356800-1814356800@sc.cpa SUMMARY:(SSTX259/27) Surgent's Advanced Individual Income Tax Return Issues DESCRIPTION:Event Description\nMost accounting and financial professionals have been preparing individual income tax returns for years\, and while many of the returns are easy\, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore the tough tax issues for experienced practitioners and help them provide better planning strategies and results for their higher income clients. \nDesigned For\nExperienced Accounting and Financial Professionals who want and need an in-depth knowledge of the most difficult individual-income-tax-return issues \nObjectives\n\nUnderstand the basics of Section 199A\n Understand how to properly report advanced transactions in financial instruments and investments\n Understand the special problems and new issues for the current return\n Identify the causes of alternative minimum tax liability and what can be done to reduce or eliminate it\n\nMajor Subjects\nNew issues for the current year tax return and Section 199A Installment sales – understanding the complicated issues Form 8582: Passive losses with carryovers – Complicated case with filled-in forms Puts\, calls\, straddling\, and unusual investments – Understanding the tax laws and reporting them correctly on the tax return Capital gain and loss issues – The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more… At-risk rules: What a return preparer really needs to know Passive loss issues – You cannot just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right! Incentive and nonqualified stock options – reporting key strategies for planning; dealing with the alternative minimum tax Alternative minimum tax – Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client Form 6251: Detailed calculation example \nInstructions\nNone URL:https://sc.cpa/event/sstx259-27-surgents-advanced-individual-income-tax-return-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005417Z CREATED:20260807T005416Z LAST-MODIFIED:20260807T005417Z UID:10006745-1814356800-1814356800@sc.cpa SUMMARY:(SSTX245/27) Surgent's How to Settle a Client's Estate DESCRIPTION:Event Description\nFederal estate and gift taxes currently affect few clients\, but there are many other issues involved in settling an estate or administering a trust. Clients who are beneficiaries of a trust or estate often turn to their financial advisors to understand the administrative process and its effect on their interests. This course enables the accountant to cut through the jargon to understand the legal concepts\, communicate a real-world explanation to clients\, and serve\, in some instances\, as an advisor to them. After taking this course\, practitioners will feel more confident to serve in a fiduciary capacity. Updated for developments relative to estate taxation. \nDesigned For\nAccounting and Financial Professionals who wish to assist in settlement of an estate\, regardless of size \nObjectives\n\nUnderstand how creditors’ claims impact a beneficiary’s claims\n Understand the key provisions in a will or trust\n Understand the duties of an executor or trustee in relation to beneficiaries and other third parties\n Identify trusts\, wills\, and other documents encountered\, & their uses\n Understand the stages of an estate administration including costs\, collections\, payment of debts/taxes\, & distribution to beneficiaries\n Be aware of the duties a fiduciary and members of the estate planning team owe to creditors\, beneficiaries\, and the courts\n\nMajor Subjects\nIssues involved when settling an estate – marshaling of assets\, payment of creditors\, and distribution and accounting to beneficiaries Explaining the needs and limitations of durable powers of attorney\, health care directives\, and living wills Why a will is probated\, and on what grounds it may be challenged Comprehensive checklists on how to read a will\, duties of an executor and trustee\, and much more Identification and report of estate assets What to do and what not to do as a fiduciary\, executor\, or trustee – duty of care\, investment\, informing\, payment of debts and taxes\, & defending a will contest How executors and trustees interact with beneficiaries Elective shares\, and when a spouse might make that choice What a trustee needs to know about incompetents and minors Rights of creditors\, third parties\, and beneficiaries Key issues in transferring property to a trust and from a trust or estate to a beneficiary Identifying income\, estate\, and inheritance taxes Fiduciary accounting – principal and income concepts An introduction to drafting an account\, and why it is relevant Administration of revocable trusts Estate basis reporting \nInstructions\nNone URL:https://sc.cpa/event/sstx245-27-surgents-how-to-settle-a-clients-estate/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005517Z CREATED:20260807T005517Z LAST-MODIFIED:20260807T005517Z UID:10006746-1814356800-1814356800@sc.cpa SUMMARY:(SSTX375/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/3/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nComparison between Senate and House versions of the OBBB Act Expectation of TCJA provisions extension Discussion of provisions including the qualified business income deduction\, 529 account expenses\, and asset expensing \nInstructions\nNone URL:https://sc.cpa/event/sstx375-27-surgents-weekly-expert-hour-original-air-date-7-3-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005521Z CREATED:20260807T005521Z LAST-MODIFIED:20260807T005521Z UID:10006747-1814356800-1814356800@sc.cpa SUMMARY:(SSTX323/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/12/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nIRS Letter 6419 Excess business losses refresher Schedules K-2 and K-3 \nInstructions\nNone URL:https://sc.cpa/event/sstx323-27-surgents-weekly-expert-hour-original-air-date-5-12-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005618Z CREATED:20260807T005618Z LAST-MODIFIED:20260807T005618Z UID:10006748-1814356800-1814356800@sc.cpa SUMMARY:(SSTX135/27) Surgent's Choosing the Right Business Entity DESCRIPTION:Event Description\nThe business structure a client chooses influences virtually every tax and financial issue associated with the business\, including the business’s day-to-day operations\, its tax liability\, how much of the owners’ personal assets are at risk\, and much more. For this and many other reasons\, it is critical that a client choose a business structure that gives the right balance of legal protections and tax benefits.From a tax perspective\, in terms of selecting an entity to do business in\, the universe shifted with the Tax Cuts and Jobs Act enacted at the end of 2017. The tax rate for C corporations was lowered to 21% and the S199A deduction offered pass-through entities the chance to significantly lower the rate at which they are taxed. But how do all these options work and which option is best for which business? Those questions are at the heart of this webinar. In this program\, we discuss whether there is a “best entity” for our clients. Accounting and finance professionals know that re-examining choice of entity determination is at the top of the agenda for client meetings because clients continue to want reassurance that they have the most tax-efficient entity structure. This program will equip you with the knowledge and insights you need to lead those discussions. \nDesigned For\nAccounting and finance professionals seeking to understand the issues that impact choice-of-entity determinations \nObjectives\n\nHelp clients choose the tax entity that is most advantageous to them\n\nMajor Subjects\nWhy businesses operate as C corporations Why businesses operate as pass-through entities Adopting C corporation status Why businesses choose S corporation status. Tax and business situations that impact entity selection. \nInstructions\nNone URL:https://sc.cpa/event/sstx135-27-surgents-choosing-the-right-business-entity/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005811Z CREATED:20260807T005811Z LAST-MODIFIED:20260807T005811Z UID:10006752-1814356800-1814356800@sc.cpa SUMMARY:(SSTX203/27) Surgent's Navigating Your Client Through the IRS Appeals Process DESCRIPTION:Event Description\nDespite the fact that a client’s tax matter may be taken directly to court\, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating the complex IRS Appeals. \nDesigned For\nAccounting and Financial Professionals who wish to represent clients with a tax matter in disagreement \nObjectives\n\nRecognize how to craft the appeal protest to best effect the desired findings for your client\n Identify strategies regarding in person\, correspondence\, or phone conferences with IRS Appeals\n Know how to utilize IRS Appeals\, the only level of appeal within the IRS\, to avoid costly\, contentious\, and time-consuming court trials\n Understand how to prepare and submit a Tax Court petition\n\nMajor Subjects\nPreparing a valid Appeals Protest for small case requests when tax\, penalties\, and interest for each period are $25\,000 or less Writing and filing a Formal Protest\, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights \nInstructions\nNone URL:https://sc.cpa/event/sstx203-27-surgents-navigating-your-client-through-the-irs-appeals-process/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005815Z CREATED:20260807T005815Z LAST-MODIFIED:20260807T005815Z UID:10006753-1814356800-1814356800@sc.cpa SUMMARY:(SSTX126/27) Surgent's Individual Income Tax Update DESCRIPTION:Event Description\nThis highly informative course will bring you up-to-speed on the latest in individual tax law developments and the corresponding or responsive planning opportunities available to your clients. You will come away from the course ready to educate your individual tax clients and implement tax-savings ideas that will serve their ever-evolving needs. Continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFT4. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their individual clients \nObjectives\n\nUnderstand strategies and tactics to use in light of new legislation\n Understand how to nail down valuable deductions and other reductions to the tax base\n \n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx126-27-surgents-individual-income-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T010440Z CREATED:20260807T010439Z LAST-MODIFIED:20260807T010440Z UID:10006764-1814356800-1814356800@sc.cpa SUMMARY:(SSTX138/27) Surgent's The Complete Guide to Payroll Taxes and 1099 Issues DESCRIPTION:Event Description\nEmployment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business\, and IRS penalties for noncompliance have risen dramatically in recent years. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents a comprehensive overview of federal payroll taxes\, Form 1099\, and related compliance issues. \nDesigned For\nCPAs in public accounting and industry with responsibility for payroll tax compliance \nObjectives\n\nDistinguish an employee from an independent contractor and understand the relief available to employers who misclassify employees\n Understand what is needed to complete Forms W-2\, 1099-MISC\, 1099-R\, and SS-8\n Understand the gig economy and the payroll tax responsibilities associated with it\n\nMajor Subjects\nPayroll tax requirements for wages\, including wages subject to the .9 percent tax\, employee benefits and reimbursements\, nonqualified deferred compensation\, stock options\, and tips Fringe benefits issues\, such as health insurance\, life insurance\, cafeteria plan benefits\, accountable and non-accountable plans\, standard mileage rates\, and per diem rates Special issues — Using a common paymaster\, how to file W-2s after a takeover\, merger\, or acquisition\, and state and local tax withholding Statutory employees\, independent contractors\, and possible changes to Section 530 relief Penalties — Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans\, and Section 401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9\, W-9\, W-2\, 1099\, 1099-NEC\, SS-8\, and 940 Understanding payroll tax responsibilities in the gig economy \nInstructions\nNone URL:https://sc.cpa/event/sstx138-27-surgents-the-complete-guide-to-payroll-taxes-and-1099-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T010724Z CREATED:20260807T010724Z LAST-MODIFIED:20260807T010724Z UID:10006768-1814356800-1814356800@sc.cpa SUMMARY:(SSTX125/27) The Best Federal Tax Update Course by Surgent DESCRIPTION:Event Description\nIn this continually revised course\, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance\, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BITU. \nDesigned For\nAccounting and Finance Professionals who need to know the latest tax law changes in all areas of practice\, whether newly licensed or a seasoned professional \nObjectives\n\nUnderstand the latest enacted tax law changes\n Understand strategies and techniques to use in light of tax changes\n Understand current cases and rulings affecting individuals and businesses\n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus Depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E Expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion; Digital Assets and Tax Implications – understand Form 1099-DA for reporting digital asset transactions\, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial Intelligence – discover how AI and generative tools are transforming the tax profession Sale of Passthrough Entity Interests and Net Investment Income Tax – analyze the tax implications of selling interests in passthrough entities\, including relevant examples\, and how the Net Investment Income Tax (NIIT) applies to these transactions; The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges\, and employer reporting responsibilities Timely coverage of breaking tax legislation Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx125-27-the-best-federal-tax-update-course-by-surgent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T011122Z CREATED:20260807T011121Z LAST-MODIFIED:20260807T011122Z UID:10006771-1814356800-1814356800@sc.cpa SUMMARY:(SSTX317/27) Surgent's Weekly Expert Hour (Original Air Date: 5/06/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nThe American Families Plan Estate of Michael Jackson v. Commissioner PPP loan forgiveness Section 1244 losses \nInstructions\nNone URL:https://sc.cpa/event/sstx317-27-surgents-weekly-expert-hour-original-air-date-5-06-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T011219Z CREATED:20260807T011218Z LAST-MODIFIED:20260807T011219Z UID:10006773-1814356800-1814356800@sc.cpa SUMMARY:(SSTX173/27) Surgent's Individual Income Tax Return Preparation for the Non-Credentialed Tax Preparer DESCRIPTION:Event Description\nThis course will take new and administrative staff from the most basic concepts to an understanding of individual tax return preparation. Continuously updated for the latest legislation\, including the SECURE Act 2.0\, the Inflation Reduction Act\, American Rescue Plan Act\, the Consolidated Appropriations Act of 2021\, the CARES Act\, the SECURE Act\, the Tax Cuts and Jobs Act of 2017\, and the One Big Beautiful Bill Act. \nDesigned For\nNew staff\, rusty or those returning to the profession\, who desire to prepare individual returns \nObjectives\n\nLearn complicated issues of filing status and dependency exemptions\n Understand issues with reporting capital gains transactions\n Complete tax returns\, schedules\, and worksheets\n\nMajor Subjects\nEffects of recent legislation\, including the recently enacted One Big Beautiful Bill Act SECURE Act 2.0 Filing information\, filing status\, personal exemptions\, dependents\, the standard deduction\, etc. Dependents and income Wages and salaries Credits\, withholding\, estimated tax\, and basic return preparation Capital gains and losses Itemized deductions \nInstructions\nNone URL:https://sc.cpa/event/sstx173-27-surgents-individual-income-tax-return-preparation-for-the-non-credentialed-tax-preparer/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T011222Z CREATED:20260807T011222Z LAST-MODIFIED:20260807T011222Z UID:10006774-1814356800-1814356800@sc.cpa SUMMARY:(SSTX239/27) Surgent's S Corporation Taxation: Advanced Issues DESCRIPTION:Event Description\nThis course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations. \nDesigned For\nAccounting and Financial Professionals whose practices include S corporations and their shareholders \nObjectives\n\nExamine operational issues\, keeping track of AAA\, and how to calculate basis\, apply distribution rules\, and avoid loss limitations\n Describe corporate level taxes\n Describe the rules governing the redemption and liquidation of an S corporation\n Examine the issues in compensation planning in S corporations\, including limitations in a family-controlled business\, in particular after criticism of the Treasury Inspector General for Tax Administration of the IRS efforts to address underreporting of S corporation officer compensation\n Be familiar with the results of the case studies that reinforce key learning points\n\nMajor Subjects\nDetailed rules governing basis in the shareholder’s debt and stock Inclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders\, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts\, as applicable \nInstructions\nNone URL:https://sc.cpa/event/sstx239-27-surgents-s-corporation-taxation-advanced-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T011320Z CREATED:20260807T011320Z LAST-MODIFIED:20260807T011320Z UID:10006775-1814356800-1814356800@sc.cpa SUMMARY:(SSTX295/27) Surgent's Weekly Expert Hour (Original Air Date: 11/18/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nEnactment of the Infrastructure Investment and Jobs Act (IIJA) IRS Notice 2021-63 Revenue Procedure 2021-47;on tax treatment of Homeowner Assistance Fund (HAF) payments News Release 2021-217 Asset allocation Year-end tax planning \nInstructions\nNone URL:https://sc.cpa/event/sstx295-27-surgents-weekly-expert-hour-original-air-date-11-18-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T011426Z CREATED:20260807T011425Z LAST-MODIFIED:20260807T011426Z UID:10006777-1814356800-1814356800@sc.cpa SUMMARY:(SSTX229/27) Surgent's How to Effectively Represent Clients Under IRS Audit DESCRIPTION:Event Description\nIncreased funding resulting from the enactment of the Inflation Reduction Act will allow the IRS to target many more wealthy individuals and large businesses for audit. These efforts will become more intense over the next several years as the IRS employs artificial intelligence in more of its audits. This program discusses how and when the IRS’s energized audit efforts will result in more audits of taxpayers and what attendees need to know to effectively represent clients that the IRS audits. \nDesigned For\nAny tax practitioner advising clients with respect to an IRS audit \nObjectives\n\nUnderstand and advise clients on the current state of IRS audits\n Present an effective defense against an IRS audit\n\nMajor Subjects\nWhy the IRS selects a tax return for audit What happens when the taxpayer disagrees with the results of the audit IRS employees who interact with taxpayers during an audit FATCA audits Types of IRS examinations Potential IRS audit outcomes Substitute for returns Large Partnership Compliance Program IRS’s shift in audit strategies Responding to IRS Notices online Audits of high income and high net-worth individuals The Bipartisan Budget Act of 2015 (BBA) and its impact on auditing partnerships IRS Letters of Concern \nInstructions\nNone URL:https://sc.cpa/event/sstx229-27-surgents-how-to-effectively-represent-clients-under-irs-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T011721Z CREATED:20260807T011721Z LAST-MODIFIED:20260807T011721Z UID:10006779-1814356800-1814356800@sc.cpa SUMMARY:(SSTX171/27) Surgent's Individual and Financial-Planning Tax Camp DESCRIPTION:Event Description\nEach year brings its own set of tax planning challenges\, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients\, but in particular\, wealthy clients\, middle-income clients\, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives\, while also bringing value to you and your firm. Please Note: Course materials include a supplement covering OBBBA; however\, 2025 returns are not covered in this course. They will be covered after their issuance\, as part of our spring 2026 course release. \nDesigned For\nThose involved in tax planning for individuals\, including those who may be partners or shareholders \nObjectives\n\nMine a tax return for tax planning with a client \n Understand the planning implications of thecurrent environment \n Determine the best tax strategies for retirement \n Understand tax planning for the middle-incomeclient\n\nMajor Subjects\nReading a tax return for developing client-specific tax strategies Changes to the lifetime estate tax exemption considering proposed regulations; The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families: Whole Life Insurance\, Term Life Insurance\, Universal Life Insurance\, and Variable Life Insurance Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security – the latest on the looming solvency crisis Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions\, income\, and gain-splitting Tax benefits of HSAs and other tax-advantaged accounts Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young\, the working\, and those approaching or in retirement Best financial planning ideas for young people \nInstructions\nNone URL:https://sc.cpa/event/sstx171-27-surgents-individual-and-financial-planning-tax-camp/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T011748Z CREATED:20260807T011742Z LAST-MODIFIED:20260807T011748Z UID:10006780-1814356800-1814356800@sc.cpa SUMMARY:(SSTX251/27) Surgent's Selected Issues in Preparation of 1040 Individual Income Tax Returns DESCRIPTION:Event Description\nThis course provides new staff accountants\, data processing employees\, para-professionals\, and bookkeepers a study into some of the more complicated issues they may face in tax return preparation. Updated for impacts of recent legislation\, including the SECURE Act 2.0\, the Inflation Reduction Act\, CARES Act\, Consolidated Appropriations Act of 2021 (CAA 2021)\, ARPA\, TCJA\, SECURE Act\, and the One Big Beautiful Bill Act. \nDesigned For\nNew staff\, rusty or those returning to the profession\, who desire to prepare individual returns \nObjectives\n\nHave an overview of passive activity rules\n Complete a comprehensive Form 1040;\n Learn about IRA contributions and self-employed retirement plans\n Complete a comprehensive problem related to computation of an individual’s federal income-tax liability\, with filled-in forms\n\nMajor Subjects\nBusiness income and expenses IRAs\, qualified retirement plans\, and Social Security benefits Depreciation and recapture Rental income and expenses\, income via Schedule K-1\, and loss limitations Alternative Minimum Tax Casualty losses\, moving expenses\, sale of home\, alimony\, and penalties \nInstructions\nNone URL:https://sc.cpa/event/sstx251-27-surgents-selected-issues-in-preparation-of-1040-individual-income-tax-returns/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T011801Z CREATED:20260807T011754Z LAST-MODIFIED:20260807T011801Z UID:10006781-1814356800-1814356800@sc.cpa SUMMARY:(SSTX262/27) Surgent's Stock vs. Asset Acquisitions of C Corporations DESCRIPTION:Event Description\nA business conducted as a C corporation can be purchased through an asset acquisition or a stock acquisition. In an asset acquisition\, the buyer purchases the business by purchasing the assets that make up the C corporation’s ongoing business. In a stock acquisition\, the buyer purchases the stock of the C corporation that owns all or a majority of the business assets. The seller and the buyer are usually at odds over how to structure the acquisition. Accounting and finance professionals advising their clients should be fully conversant in the tax rules that apply to stock and asset acquisitions. Discussing and explaining those rules is the focus of this course. \nDesigned For\nAccounting and finance professionals advising sellers and buyers of C corporations \nObjectives\n\nAdvise owners of C corporations and those wishing to acquire C corporations of the tax consequences associated with an asset or stock acquisition\n\nMajor Subjects\nAdvantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired \nInstructions\nNone URL:https://sc.cpa/event/sstx262-27-surgents-stock-vs-asset-acquisitions-of-c-corporations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T012214Z CREATED:20260807T012214Z LAST-MODIFIED:20260807T012214Z UID:10006792-1814356800-1814356800@sc.cpa SUMMARY:(SSTX309/27) Surgent's Weekly Expert Hour (Original Air Date: 7/01/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nEmergency Rental Assistance The Social Security Administration’s Business Services Online (BSO) Portal What you need to know about the monthly Child Tax Credit payments starting in July 2021 What the IRS does when it receives a tax return What you need to know about returning to the office \nInstructions\nNone URL:https://sc.cpa/event/sstx309-27-surgents-weekly-expert-hour-original-air-date-7-01-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T012610Z CREATED:20260807T012610Z LAST-MODIFIED:20260807T012610Z UID:10006794-1814356800-1814356800@sc.cpa SUMMARY:(SSTX148/27) Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers DESCRIPTION:Event Description\nMost review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to thoroughly review various tax returns. Its emphasis is not planning; rather\, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of practice tips for new reviewers and is updated for impacts of newly enacted legislation. \nDesigned For\nSenior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures \nObjectives\n\nExpand the process involved in reviewing applicable tax returns\n Identify the most common areas that result in errors\n Document a review\, including consideration of risk management\n\nMajor Subjects\nKey provisions of the recent HR 1\, One Big Beautiful Bill Act\, have been incorpoated throughout the course Review an error-prone “staff-prepared” Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider\, including the main credit provisions as enacted under the American Rescue Plan What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters\, questionnaires\, and Section 7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding willful blindness. Handling ethical and moral dilemmas Efficient review of certain advanced issues for income\, adjustments\, deductions\, and credits Effective procedures for delinquent clients\, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier\, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally \nInstructions\nNone URL:https://sc.cpa/event/sstx148-27-surgents-form-1040-return-review-boot-camp-for-new-and-experienced-reviewers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T012705Z CREATED:20260807T012705Z LAST-MODIFIED:20260807T012705Z UID:10006796-1814356800-1814356800@sc.cpa SUMMARY:(SSTX102/27) Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms DESCRIPTION:Event Description\nThe objective of this course is to train new\, rusty\, or returning-to-practice staff with a hands-on\, pencil-pushing gold standard for preparing Form 1065. Common to advanced issues of partnerships are explored in the current course that can double as a quick and practical reference guide for tax treatment and tax preparation guidelines. Within each chapter\, we illustrate various parts and areas of interest when preparing a 1065\, including examples and corresponding tax forms. We bring it all together in the final two chapters with a comprehensive example that integrates and links all previous chapters. The course and instruction delivery are geared toward a basic understanding and progress to more complex issues via Surgent’s “Step-by-Step” preparation guide. \nDesigned For\nAll levels of staff and company controllers responsible for filing these forms \nObjectives\n\nLearn in detail about the preparation of Form 1065\, Schedules M-1\, K\, and K-1\n Learn in detail about common business reporting Forms 4562 and 4797\n Provide staff with the first stage of a graduated professional education program in servicing partnership and LLC clients\n\nMajor Subjects\nComprehensive coverage of HR 1\, One Big Beautiful Bill Act; Gain a thorough understanding of federal income tax laws for partnerships and LLCs\, from formation to tax return preparation issues; Filing requirements for Schedules K-2 and K-3; Who files Form 1065\, and who does not file Form 1065; Tax Basis Capital Account Reporting Requirements; Trade or Business income and expenses versus Separately Stated Items; The importance of Schedule M-1; Partnership distributions — current or liquidating\, cash or property; How to allocate recourse and nonrecourse debt; Self-employment tax issues; court cases and trends in tax audits of earnings subject to self-employment taxes Complete coverage of any new legislation enacted before presentation; Section 163(j) limitations; Mastering two common tax forms\, Depreciation (4562) and Sale of Assets (4797); Final regulations on Section 168(k); Partnership reporting oddities; Accurately preparing partnership returns and reconciling book income to taxable income; The Centralized Audit Regime under the Bipartisan Budget Act of 2015; \nInstructions\nNone URL:https://sc.cpa/event/sstx102-27-surgents-form-1065-boot-camp-step-by-step-preparation-with-completed-forms/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T012816Z CREATED:20260807T012816Z LAST-MODIFIED:20260807T012816Z UID:10006799-1814356800-1814356800@sc.cpa SUMMARY:(SSTX146/27) Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit DESCRIPTION:Event Description\nThe IRS believes\, perhaps with some justification\, that many workers classified as independent contractors are actually employees and should be treated as such for tax purposes. The result is that worker classification audits are frequent and often costly for business clients\, both in terms of time as well as money expended. This program prepares accounting and finance professionals to assist their clients with worker classification audits\, and to avoid them if possible\, by discussing and explaining the circumstances under which workers will most likely be characterized as employees or as independent contractors. The program also deals with the first line of defense against the IRS in worker classification audits – Section 530\, as well as the common law factors distinguishing an employee from an independent contractor. This program also explores the IRS Voluntary Classification Settlement Program and discusses whether a practitioner should advise a client to request admission into this program. \nDesigned For\nAccounting and finance professionals who wish to help their clients avoid having independent contractors reclassified by the IRS as employees and accounting and finance professionals whose clients currently use independent contractors rather than employee \nObjectives\n\nAdvise clients with respect to the risks associated with their treating workers as independent contractors rather than employees \n Understand how to employ Section 530 for purposes of defending against an IRS allegation that one or more workers are employees and not independent contractors\n\nMajor Subjects\nThe 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use Section 530 as a defense in worker classification audits What is “industry practice” for Section 530 purposes Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees The IRS’s Voluntary Classification Settlement Program – advantages and disadvantages The DOL Final Rule \nInstructions\nNone URL:https://sc.cpa/event/sstx146-27-surgents-employee-vs-independent-contractor-achieving-success-in-a-worker-classification-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T012911Z CREATED:20260807T012911Z LAST-MODIFIED:20260807T012911Z UID:10006800-1814356800-1814356800@sc.cpa SUMMARY:(SSOT136/27) Surgent's Marijuana: A Generalized Business Viewpoint DESCRIPTION:Event Description\nEach year\, more states legalize cannabis (i.e.\, marijuana) for medical or recreational purposes. As legalization grows\, so too does the cannabis industry. While some financial professionals have stayed away from this growing sector of the economy\, others have embraced the opportunities the cannabis industry has to offer. The legalization of cannabis brings with it a complex regulatory landscape\, which includes strict compliance with federal and state regulations. However\, the complexity of this emerging market provides opportunities for accountants and other financial professionals. Behind the cannabis dispensaries are scores of related business sectors including food production\, retail\, farming\, and chemical production\, as well as facilities\, design\, and construction. Simply stated\, the commercialization of marijuana offers financial professionals an opportunity to participate in an industry expected to reach $73 billion worldwide within six years. \nDesigned For\nAnyone in the accounting or financial services professions who seeks to gain a better understanding of the most relevant topics in the marijuana industry or who counsel individuals or businesses working within some part of the marijuana industry \nObjectives\n\nUnderstand the legal framework that allows accounting and financial firms to operate and grow within the marijuana industry\n Be familiar with applicable Internal Revenue Code sections applicable to this industry\n Be well versed in the potential risks and rewards for financial professionals working in the marijuana industry\n Understand the issues unique to the production\, delivery\, and retail aspects of this market\n\nMajor Subjects\nAn overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections \nInstructions\nNone URL:https://sc.cpa/event/ssot136-27-surgents-marijuana-a-generalized-business-viewpoint/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T013026Z CREATED:20260807T013025Z LAST-MODIFIED:20260807T013026Z UID:10006804-1814356800-1814356800@sc.cpa SUMMARY:(SSTX351/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/5/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nLatest update concerning the Employee Retention Credit (ERC) Discussion of common signs of an incorrect ERC claim Status of the real estate profession\, due to recent National Association of Realtors (NAR) settlements \nInstructions\nNone URL:https://sc.cpa/event/sstx351-27-surgents-weekly-expert-hour-original-air-date-9-5-24/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR