Self-Study Video
(SSTX146/25) Surgent’s Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
Owners of S corporations and partnerships are subject to numerous limitations on pass-through losses, each with unique rules, applications, and complexities. With the increase in popularity of pass-through business entities, it is essential for CPAs to understand the complexities and interactions of these pass-through loss limitations.
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Self-Study Video
(SSTX246/25) Surgent’s Understanding How the IRS Rewards Whistleblowers
In 2006, Congress passed the Tax Relief and Health Care Act. Prior to the Act's passage, rewards to individuals who provided information to the IRS regarding tax fraud were capped at $10 million. The Tax Relief and Health Care Act authorized the IRS to create a Whistleblower Office dedicated to investigating, processing and recovering claims...
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Self-Study Video
(SSTX288/25) Surgent’s Weekly Expert Hour (Original Air Date: 11/05/20)
As 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...
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Self-Study Video
(SSTX209/25) Surgent’s Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties: Updated for the NEW Proposed RMD Regulations
Required minimum distributions (RMD) must begin for the year in which the account owner reaches age 72 unless an exception applies. RMDs must also be taken from inherited accounts, and the process for determining RMDs for these accounts is more complex than those that apply to RMDs for non-inherited accounts. Failure to comply with the...
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Self-Study Video
(SSTX222/25) Surgent’s Forms 1120-S and 1065 Return Review Boot Camp for New and Experienced Reviewers
Most 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 more thoroughly review S corporation and partnership tax returns. Its emphasis is not planning; rather,...
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Self-Study Video
(SSTX161/25) Surgent’s Summary and Analysis of the Inflation Reduction Act of 2022
This program will cover the tax legislation embodied in the Inflation Reduction Act (IRA) in detail so that those attending can properly advise their clients if and how these various tax changes impact their individual and business planning. This comprehensive course will detail all of the relevant facets applicable to planning for both you and...
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Self-Study Video
(SSTX156/25) Surgent’s Individual and Financial-Planning Tax Camp
Each 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...
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Self-Study Text
(SSTX122/25) The Best Individual Income Tax Update Course by Surgent
This highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that...
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Self-Study Video
(SSTX133/25) Surgent’s Guide to Calculating S Corporation Shareholder Stock and Loan Basis
This program discusses, in a practical way, how an S corporation shareholder calculates their stock and loan basis on Form 7203. Form 7203 is the new IRS Form on which a shareholder is sometimes required to calculate their stock and loan basis. This topic is particularly important when an S corporation has a loss and...
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Self-Study Video
(SSTX178/25) Surgent’s The Essential Multistate Tax Update
With the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case, the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets, they continue to look for additional...
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