Checkpoint Learning

Course Detail

Accounting Method Changes and Form 3115  

CATEGORY: Taxation
COURSE ID: W535T, VERSION 1.00
Webinar
2 CPE Credits
Level: Basic
Please contact a salesperson at 800.431.9025 to buy this course.

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.

NOTE: The voluntary IRS Annual Filing Season Program (AFSP) requires that CE Sponsors collect PTINs from IRS professionals who wish to receive IRS credit. IRS PTIN holders (including Enrolled Agents) should enter their IRS PTIN into Checkpoint Learning so that course completions can be reported to the IRS. You do not need to enter your PTIN for each course you take; you only need to add it once. If you have any questions on how to do this, please contact us 800-231-1860.

THIS WEBINAR IS NOT ELIGIBLE FOR CTEC CREDIT.

Please contact a salesperson at 800.431.9025 to buy this course.
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