Self-Study Text
(SSTX159/25) Surgent’s Taking Advantage of Installment Sales
When real property is sold for a gain, we always try to find ways to defer recognizing income so that it won't be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of...
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(SSTX261/25) Surgent’s Weekly Expert Hour (Original Air Date: 9/02/21)
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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(SSTX211/25) Surgent’s S Corporation Taxation: Advanced Issues
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.
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(SSTX108/25) Surgent’s Advanced Critical Tax Issues for S Corporations
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses, you will learn something new in this course.
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Self-Study Video
(SSTX248/25) Surgent’s Weekly Expert Hour (Original Air Date: 9/16/21)
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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(SSTX220/25) Surgent’s Selected Issues in Preparation of 1040 Individual Income Tax Returns
This 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, and...
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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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