25 Key Things to Know About the Continuing Impact of the Tax Cuts and Jobs Act

CATEGORY: Taxation

COURSE ID: CLTABB, VERSION 1.00

Online & Mobile

6 CPE Credits

Changes included in the Tax Cuts and Jobs Act (TCJA) continue to impact individuals and small businesses. This course covers important topics that these changes opened up and that you need to know about to better serve individual and small business clients. Also addressed are some tax planning and compliance issues that result from TCJA changes. This course provides a general review of new developments in federal income taxation. This course is most appropriate for the professional with a background in taxation who is interested in keeping current in this area.

6 Credits

$99.00

Online & Mobile

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TCJA's Continuing Impact on Individual Taxpayers
1. Evaluating Federal Tax Uncertainties
2. 2022 Tax Rates and Brackets
3. Other Important TCJA Changes That Continue to Impact Individual Taxpayers
4. TCJA Gives Partial Relief from the Individual AMT, for Now
5. Planning to Avoid the AMT under the TCJA
6. TCJA's Continuing Impact on Families
7. TCJA Limitation on Deducting State and Local Taxes Continues to Impact Homeowners
8. TCJA Limitations on Mortgage Interest Deductions Continue to Impact Homeowners
9. TCJA Changes in Treatment of Alimony Payments Continues to Impact Divorcing Couples
10. TCJA's Continuing Impact on Charitable Givers
11. TCJA's Continuing Impact on Personal Casualty Losses
TCJA's Continuing Impact on Retirement Savers, Education Tax Breaks, Vacation Home Owners, Hobbies, Gambling, and Estate Planning
1. Can Upper-Income Retirement Savers Have Too Much Tax Deferral?
2. TCJA's Continuing Impact on Education Tax Breaks for Adults Going Back to School
3. TCJA's Continuing Impact on Vacation Home Owners
4. Final Section 1031 Like-Kind Exchange Regulations for Real Property Swaps
5. TCJA's Continuing Impact on Hobby-Related Deductions
6. TCJA's Continuing Impact on Professional Gamblers
7. TCJA Eliminated Federal Estate and Gift Tax Exposure for Almost Everyone through 2025 (We Hope)
TCJA's Continuing Impact on Business Taxpayers
1. Huge TCJA Change for C Corporations
2. Other Important TCJA Changes That Continue to Impact Business Taxpayers
3. More Generous Section 179 Deduction Rules
4. More Generous First-Year Bonus Depreciation Rules
5. More Generous Depreciation Rules for Business Vehicles
6. 100% First-Year Bonus Depreciation Means Heavy Vehicles Can Be Fully Written off in Year 1 without Section 179
7. Beware of Traps for the Unwary

25 Key Things to Know About the Continuing Impact of the Tax Cuts and Jobs Act

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