Courses
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Making and Changing Entity Classification Elections
The tax law provides many different options for how a business entity may be treated for federal tax purposes. This course reviews the possibilities, including how to make any required elections and the tax consequences of making those elections.
$99
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Ethics (2025)
This course covers selected ethical principles as promulgated in the latest revision of Circular 230 and other applicable IRS guidance.
$99
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Assessment Statute of Limitations
The assessment statute of limitations is complex and often misunderstood. This course reviews how both the IRS and the taxpayer are limited by the assessment statute limitation period. Events that can extend the assessment statute is also discussed.
$49
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72(t) Rule: Substantially Equal Periodic Payments
One often overlooked exception to the 10% early withdrawal penalty is taking distributions as a series of substantially equal periodic payments. This course reviews the requirements for utilizing the exception, and how to use this in tax planning.
$49
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Form 8858 Preparation
This course examines situations that require the filing of Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs), and the practical aspects of completing the form.
$149
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Church, Clergy, and Donor Tax Issues
This course explores tax compliance areas for religious entities for their tax filings, employee related issues, and donor relationships. Churches have unique relationships between the entity, pastoral staff, and donors.
$99