View More Self-Study Courses

2013 Taxes: Affordable Care Act and Other Special Circumstances (Currently Unavailable)

CPE Credit:

3 hours for CPAs
3 hours Federal Tax Updates for CTEC
3 hours Federal Tax Law Updates for EAs and OTRPs

This course covers the Affordable Care Act plus special tax situations including injured spouse, innocent spouse, offer-in-compromise, household employees, and gift planning.

The text includes tax saving strategies, examples, practice tips, cautions, and a Rapid Finder index to help you find the topics you need, understand them, and apply them immediately to your practice.

The information concentrates on areas that often trouble tax professionals and highlights the latest tax law changes, IRS regulations, court cases and rulings. Highlights any tax provisions that may be expiring in 2013 to give you a heads up for 2014 tax planning!

Publication Date: November 2013

Designed For
Tax practitioners

Topics Covered

Affordable Care Act Overview
American Health Exchange
Premium Assistance Credit
Shared Responsibility Payment
Surtax on Investment Income
Small Employer Cafeteria Plans
Large Employer Excise Tax
Injured Spouse
Innocent Spouse
Offer-in-Compromise
Household Employees
Gift Planning

Learning Objectives

Recognize and apply new tax law changes in detail, including those newly-passed and those just taking effect from prior legislation.
Identify significant new Revenue Rulings, Tax Court Cases, Revenue Procedures, Letter Rulings.

Level
Update

Instructional Method
Self-Study

NASBA Field of Study
Taxes (3 hours)

Program Prerequisites
Basic experience with tax preparation.

Advance Preparation
None

View More Self-Study Courses