Checkpoint Learning

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Depreciation: A New Landscape in 2018  

CATEGORY: Taxation
2 CPE Credits
Level: Basic

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 host of cost recovery provisions that impact individual and business taxpayers. This webinar will examine the enhanced Section 179 deduction, the 100% first-year deduction for qualifying property, the shortened recovery period for new farming equipment, the shortened recovery period for certain real property, and more. The webinar will address cost recovery planning considerations in the wake of the TCJA. 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.

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