CPE Catalog & Events
Society Events are In-Person or Via NVCPA Hosted Zoom - All times listed in PST (cancellation policies apply, contact NVCPA for details.)
Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners
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Webinar
8.00 Credits
Member Price: $279
What’s NEW for this year – Items all practitioners must know Coverage of One Big Beautiful Bill Act 1099-K reporting requirements Qualified Business Income -- Coverage of §199A including the real estate safe harbor A tour of the most recent forms changes, starting from gross income and ending with selected credits, including the latest IRS guidance on significant recent tax legislation How will clients (and practitioners) interact with IRS in the future and how the pandemic is steering the IRS to ramp up with digital communication efforts Hot developments and current areas of interest Virtual Currency and Digital Asset Taxation Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas Form 6198 -- At-risk basis: Detailed case study and discussion of how this form is to be used and when it needs to be filed; learn how basis and at-risk basis are different, and why this is significant Form 6252 -- Installment sale income: A common tax area; however, a case study and discussion of this topic includes advanced issues such as gain on reacquisition of installment sale property, including worksheets on calculating gain & tax basis of reacquired property Form 5329 -- Additional taxes on qualified plans: Advanced study of how to avoid penalties Coverage of §1202 and §1045 transactions with examples
The Best Federal Tax Update Course by Surgent
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Webinar
8.00 Credits
Member Price: $299
Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms 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, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status 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
The Best Individual Income Tax Update Course by Surgent
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Webinar
8.00 Credits
Member Price: $299
Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation 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
Surgent's Marijuana: A Generalized Business Viewpoint
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Webinar
2.00 Credits
Member Price: $99
An 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
Surgent's A Guide to Gig Economy Tax Issues
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Webinar
2.00 Credits
Member Price: $99
Characteristics of a gig economy Who is an employee and who is an independent contractor? Form 1099-NEC and reporting of non-employee compensation Reporting on Form 1099-K Gig workers and the requirement to pay self-employment tax throughout the year State tax implications of remote work for the business owner and workers How remote work creates state tax nexus Tax implications of employee telecommuting for the employer The “convenience of the employer” rule Drivers of both people and of meals or other products Section 199A deduction Implications of the Vizcaino case
Surgent's Guide to the AICPA Quality Management Standards
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Webinar
2.00 Credits
Member Price: $99
Quality management standards SAS 146, SSARS No. 26, and SSAE 23 Risk assessment, which forms the basis of the SQM Monitoring and evaluating the SQM
Surgent's The Essential Multistate Tax Update
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Webinar
4.00 Credits
Member Price: $159
Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax
Surgent's Advising a Client Regarding the Tax Consequences Associated with Buying or Selling a Business
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Webinar
3.00 Credits
Member Price: $149
Due diligence checklist items Asset sales and stock sales and their attendant results to buyers and sellers Section 1060 and the residual method Selling sole proprietorships, partnerships, and corporations Consequences of making a Section 754 election with adjustments under Sections 743(b) and 734(b) Section 338 and Section 338(h)(10) elections Allocating some of the purchase price of a business to personal goodwill Partnership distributions to retiring partners under Section 736(a) and 736(b) Consulting agreements and employment agreements as between buyers and sellers Advantages of a C corporation having Section 1202 stock
Surgent's Adapting to OBBBA Changes: A Strategic Review
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Webinar
2.00 Credits
Member Price: $119
Business losses The SALT cap Implementing Section 1202 changes Form 1099 reporting changes Business meals Health care–related issues Family and medical leave Other crucial OBBBA provisions
Surgent's Tax Research
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Webinar
2.00 Credits
Member Price: $99
Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda
Surgent's Preparing Not-for-Profit Financial Statements
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Webinar
8.00 Credits
Member Price: $279
Key requirements, options, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Core not-for-profit accounting requirements related to conditional and unconditional contributions, promises to give, restrictions, designations, contributed services, net assets, special events, the classification of expenses, and more
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
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Webinar
8.00 Credits
Member Price: $279
Payroll 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 §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §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
Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs To Know
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Webinar
2.00 Credits
Member Price: $99
Understanding the time commitment required to start and run a business Selecting a corporate structure to protect your personal assets Building your product or service Sales and marketing in your business Establishing your owners, investors, managers, and employees Accounting, recording-keeping, and other software programs Leases, contracts, and employee agreements Protecting intellectual property Insurance Business plans Financing Market position
Surgent's Top Individual Tax Planning Strategies
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Webinar
2.00 Credits
Member Price: $99
Extension and enhancement of reduced rates and the standard deduction The temporary senior deduction Extension and enhancement of increased Child Tax Credit Extension and enhancement of increased estate and gift tax exemption amounts Contributions to ABLE accounts and benefitting from the Saver’s Credit Increased SALT deduction Deduction for car loan interest Using Trump Accounts Extension and enhancement of paid family and medical leave credit Enhancement of Adoption Credit, the dependent care assistance program and the child and dependent care tax credit Tax credit for contributions of individuals to scholarship granting organizations Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Individual charitable contributions Health savings account related tax changes
Surgent's Adapting to Today's Changing Accounting Landscape
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Webinar
1.00 Credits
Member Price: $59
Evolving accounting landscape Data complexity in accounting and tax Value-added billing Artificial Intelligence Shifting client expectations Navigating regulatory uncertainty The impact of accountants on society Embracing change and innovation Pipeline challenges
Surgent's Guide and Update to Compilations, Reviews, and Preparations
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Webinar
4.00 Credits
Member Price: $159
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Surgent's Data at 30,000 Feet: Traveling Smart with Client and Personal Information
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Webinar
2.00 Credits
Member Price: $119
CPA responsibilities for client data Understanding the risks while traveling Legal and regulatory landscape CPA-specific considerations Data protection techniques and tools Policy and technical safeguards Pre- and post-travel protocols Employee education and compliance
Surgent's Strategies for Maximizing Social Security Benefits
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Webinar
2.00 Credits
Member Price: $99
Eligibility rules for retirement, spousal, divorced spouse, survivor, and family benefits Understanding the new age of deemed filing How dual entitlement is calculated and how it affects benefit outcomes Key factors in deciding when to claim Social Security benefits Coordinating work and benefits, including the earnings test and its effect on income Managing Social Security to maximize after-tax cash flow, avoid higher Medicare premiums, and protect the survivor Updates related to recent legislation, including the SSFA and the OBBBA
Surgent's Federal Tax Update
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Webinar
4.00 Credits
Member Price: $159
Comprehensive 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 §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion 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 Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Surgent's Mastering the Offer in Compromise: Strategies for Preparation and Negotiation
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Webinar
2.00 Credits
Member Price: $99
Introduction to the OIC program Types of OICs Eligibility criteria Financial analysis Offer amount calculation Preparing Forms 656 and 433-A(OIC)/433-B(OIC) Supporting documentation and strategy OIC submission and IRS review process Appeals and negotiation techniques Best practices and common pitfalls Real-world scenarios and case studies
