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Credits: 2

Qualifies For: IRS

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Critical Tax Extender Update: Protecting Americans from Tax Hikes Act of 2015 (PROA)

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  • Field of Study
    Taxes
  • Level
    Update
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

Congress has finally acted to renew tax extender provisions that expired at the end of 2014, but this legislation is more than just a renewal of extenders. Congress has permanently enacted some important tax provisions that were formerly temporary and made important changes in some of these provisions. This new legislation also contains critical new tax return preparer due diligence requirements for those who prepare tax returns claiming the Child Tax Credit or the American Opportunity Tax Credit. No tax professional can possibly hope to advise clients without understanding this important new legislation that impacts 2015 transactions.

Major Topics:

  • Tax provisions permanently extended and those extended for a period of time
  • New changes within the legislation
  • Permanent changes made to depreciation rules, including Section 179 and bonus depreciation
  • Extension of tax-free distributions from IRAs for charitable purposes
  • Expansion of the paid-preparer due diligence requirements with respect to the EITC, and the associated $500 penalty for failures to comply, to cover returns claiming the child tax credit and AOTC
  • Improvements to Section 529 accounts
  • Extension of the research and its application to small businesses
  • Permanent reduction in the S corporation built-in gains tax period

Learning Objectives

  • Understand important tax legislation enacted in December 2015

Who should take this course:

Designed for:

Any tax practitioner who wishes to understand the tax changes enacted in December 2015

Prerequisite:

Basic understanding of the tax rules dealing with individual income taxation

Advanced Preparation:

None

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