Business Losses: Going Backward and Forward
Friday, Jan. 17, 2025
3-5 p.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 24WA-506A
View pricing
- Wednesday, Jan. 29, 2025 - Webinar
- Thursday, Feb. 13, 2025 - Webinar
- Saturday, Feb. 22, 2025 - Webinar
- Monday, March 10, 2025 - Webinar
- Tuesday, April 22, 2025 - Webinar
The TCJA made turning business losses into tax refunds far more difficult. The CARES Act suspended and modified many of these changes. This course will address the revised rules for deducting business losses and discuss planning ideas and potential pitfalls.
- Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Major subjects
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Recent legislative developments for deducting business losses
-
TCJA net operating losses rules of §461(l)
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§163(j) Business Interest Expense
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Limitations of deducting losses and basis
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What is the "quickie" refund; Section 465
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At-Risk amount
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Section 469 Passive Activity Loss rules
Learning objectives
-
Apply recent legislative developments and deducting business losses and amending returns
-
Identify planning ideas and potential pitfalls
Who should take this program?
- CPAs and members working in industry seeking a broader understanding of calculating and reporting business losses
Pricing
Standard Member Fee |
$79.00
|
Standard Nonmember Fee |
$79.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$79.00
(Standard Nonmember Fee).
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Instructor
Douglas Van Der Aa, CPA, JD
Location
Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
Basic working knowledge of business taxation
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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