August 19, 2020


8 Total CPE Credits


Intermediate Individual Taxation

  • Instructor

    Brianne Smith

Learning Objectives

Recognize compensation issues and nontaxable employee fringe benefits Identify the specific rules that apply under the "passive activity" rules Identify and calculate the business deduction for home office expenses and deduction limitations on vacation homes and other ordinary business expenses Analyze the deductibility of hobby losses Identify the rules for depreciation and amortization deductions Differentiate between capital and ordinary income treatment on property transactions Identify tax consequences for self-employed retirement plans and IRAs Gather the necessary information required to include the claim for a tax credit on an individual income tax return

Major Topics

Fringe benefits Retirement plan distributions Hobby losses Home Offices Depreciation and amortization Tax Credits

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Tax


Knowledge of individual income taxation and Form 1040 preparation

Advanced Preparation


Intended Audience

CPAs working with clients or employers requiring up-to-date expertise in individual income taxation for the current tax season


AICPA (Boone)

This event has ended.