- NY Credits : 2.0
- TX Credits : 2.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 2.0
- IRS Non-Credentialed Return Preparer Credits : Federal Tax - 2.0
Accounting Method Changes and Form 3115
Enacted on December 22, 2017, legislation commonly referred to as the Tax Cuts and Jobs Act (TCJA) was hailed as the largest major tax reform in over three decades. The TCJA contains a series of small business accounting method reforms that impact individual and business taxpayers. This webinar will cover the basics of accounting method changes, including Sec. 481(a) positive and negative adjustments, the structure of Form 3115, and other accounting method change logistics. The webinar will also address the implementation of the small business accounting method reforms enacted by the TCJA, including Rev. Proc. 2018-40.
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