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2016 IRS Nationwide Tax Forum Seminar Topics

Updated 6/16/2016

Schedule-at-a-glance

The Meaning of the Seminar Track Symbols

(A) Advanced Seminar
(E) Ethics Seminar*
(T) Federal Tax Law*
(U) Federal Tax Law Updates*
(F) Certified Financial Planner Track (TBD)
Offered one time only Offered ONE TIME only
Offered twice on the same day Offered TWICE on the same day

There are no advanced preparation requirements or prerequisite requirements for the seminars listed below. All seminars presented at the tax forums are "group-live."

ATTENTION:
*Please follow the notations (T) , (U) and (E) for seminars that qualify for continuing education credit for enrolled agents and Annual Filing Season Program (AFSP) participants.

**Seminars marked (F) were reviewed by the Certified Financial Planner Board and qualify for continuing education credit for certified financial planners.

1. Advocating for Your Client in Cases Involving Penalty Issues
(T) (F) This presentation will discuss several types of tax penalties that were extensively litigated in courts as described in the "Most Litigated Issues" section of National Taxpayer Advocate's 2015 Annual Report to Congress, including accuracy-related, failure to file and pay, and frivolous issues penalties. It will cover the legal requirements for the IRS to impose these penalties, examine recent court cases involving these issues, provide tips for practitioners to advocate for the abatement of these penalties, and explore what additional information would have been helpful in achieving a different result for the taxpayer or to avoid litigation in the future.

2. Advocating for Your Client Using the Taxpayer Bill of Rights
(T) (F) This presentation will discuss the history of the Taxpayer Bill of Rights (TBOR), including its recent codification in the Internal Revenue Code and the IRS's adoption of the TBOR. It will describe each of the ten fundamental taxpayer rights and highlight specific code sections that make up each fundamental right. The presentation will provide examples of how to weave the TBOR into your arguments and use it to advocate for taxpayers.

3. Advocating in Gross Income and Trade and Business Expense Cases
(T) (F) Offered twice on the same day This presentation will discuss the laws related to gross income and trade and business expenses. It will examine recent court cases involving these issues and explore what additional information would have been helpful in advocating for a different result for the taxpayer or to avoid litigation in the future.

4. Affordable Care Act (ACA) Employer and Coverage Provider Information Reporting Requirements
(T) (F) This seminar will provide information on applicable large employers (ALEs) and providers of minimum essential coverage, who are subject to information reporting requirements under ACA, including:

  • ACA provisions - IRC Sections 6055 and 6056 reporting requirements;
  • ACA Information Returns (AIR) electronic filing system; and
  • an overview of Forms 1094-C and 1095-C, 1094-B and 1095-B.


5. Affordable Care Act (ACA) Employer Provisions
(T) (F) This seminar will discuss and summarize the following requirements that employers may be subject to under the Affordable Care Act (ACA), including:
  • how to determine full-time equivalent employees;
  • determine if you are an applicable large employer (ALE);
  • ACA requirements for ALEs;
  • ACA requirements if you're not an ALE;
  • employer shared responsibility payments; and
  • the Small Business Health Care Tax Credit.


6. Basis, Basis, Basis for S Corporation Shareholders How It Affects the Client
(T) (F) Do you prepare tax returns for S corporations or for S corporation shareholders? You will not want to miss this session! One of the biggest challenges faced in preparing those tax returns is the calculation of shareholder basis. Attend this session to learn how profits and losses, distributions, dividends and shareholder loans affect basis. It will also address losses that are limited by basis, when you can deduct suspended losses, and how to calculate inside and outside basis. It will go through calculations and help establish a solid process for establishing basis for your S corporation and shareholder tax clients. Presented by the National Society of Accountants, www.nsacct.org.

7. Due Diligence for Practitioners in the Real World!
(E) (F) As a tax professional, do you ever worry about all the "due diligence" that is required of you? Are you asking the right questions concerning the ACA, EITC, hobby versus business and foreign accounts? What effort is required of you as a reasonable and prudent preparer to obtain the relevant and pertinent facts? This session will present scenarios and provide the resources you need to confidently understand Circular 230 and meet your due diligence requirements in the real world of your practice. Presented by the National Society of Accountants, www.nsacct.org.

8. Emerging Issues in Tax Practice Due Diligence
(A) (E) (F) This session will focus on emerging substantive tax issues and the appropriate levels of due diligence required to advise your clients under the regulations in Circular 230. Areas to be covered include Affordable Care Act due diligence and acceptable reliance on information from clients and third parties. A good understanding of Circular 230 will enhance your understanding of this session.

9. Employment Tax Issues
(U) (F) Offered twice on the same day This seminar will provide information on employment tax issues, including:
  • an overview of employee vs. independent contractor, recent court cases and Classified Settlement Program guidelines;
  • an overview of the Voluntary Classification Settlement Program (VCSP) and Form 8919;
  • Form 1120(S) focus - reasonable officer compensation (wages subject to employment taxes, not distributions or loan repayments);
  • an overview of backup withholding responsibilities and procedures, and CP2100 notices; and
  • recent notices, including administrative and procedural updates, FY2016 compliance initiatives and recent court cases.


10. Fixing Missed Deadlines
(T) (F) Offered twice on the same day Some tax filings have specific and critical deadlines. Taxpayers frequently miss these deadlines before consulting a tax professional. The fixing missed deadlines session explains best practices and techniques for "un-missing" a missed deadline. This session will discuss:
  • audit reconsideration;
  • OIC (and doubt as to liability);
  • fixing missed IRA rollovers; and
  • missed deadlines concerning international forms.
Presented by the American Bar Association, www.abanet.org.

11. For Profit Activity or Hobby?
(T) (F) This session will discuss the questions a practitioner needs to ask to determine if a taxpayer's activity rises to the level of being for profit rather than being a hobby. The real issue is whether a client's losses from an activity may be allowed to offset other income. The presentation will cover:
  • basic hobby loss rules, facts and circumstances and an annual conversation;
  • factors used by the IRS and the courts to determine if an activity is engaged in for profit;
  • taxation of hobby income and the order of deductions;
  • for profit presumption;
  • actual case discussion;
  • self-employment tax requirements when there is profit from an activity;
  • discussion regarding other entities, such as C or Subchapter S corporation; and
  • whether the activity could be considered passive.
Presented by the National Association of Tax Professionals, www.natptax.com.

12. Foreign Information Reporting Form 1042-S & Foreign Investment in Real Property Tax Act (FIRPTA)
(T) (F) Offered twice on the same day This session is designed to provide an overview and update of the changes within foreign information reporting, including upcoming form changes (i.e., Form 1042-S), an overview of the Pro-Rata Refund Regulations (IRC Section 33 Regulations as identified in Notice 2015-10) and a discussion of Foreign Investment in Real Property Tax Act (FIRPTA) taxation requirements. With respect to FIRPTA, this session will include the identification of FIRPTA transactions, exceptions to FIRPTA including the non-recognition provisions, FIRPTA withholding requirements and withholding certificates.

13. Foreign Tax Credit for Individuals
(T) (F) Offered twice on the same day The U.S. taxes its citizens and residents on worldwide income. The primary purpose of the foreign tax credit is to mitigate the potential effects of double taxation. This session discusses the rules to determine what constitutes a creditable foreign tax, how to apply the treaty provisions with respect to treaty rates vs. statutory withholding rates and some common adjustments to foreign source income, such as the foreign earned income exclusion and capital gains and losses rate differential. Finally, there will be a discussion on foreign tax redeterminations. After completing this course, you will be able to:
  • describe what constitutes a creditable foreign tax;
  • explain the application of treaty provisions that result in reduced creditable foreign taxes;
  • describe adjustments to foreign source income; and
  • define what is a foreign tax redetermination.
Attendees should have a thorough knowledge of individual income taxation as well as one to three years of experience preparing individual federal income tax returns with international aspects.

14. Health Care Law and Taxes for Individuals and Families
(T) (F) This session provides information about two Affordable Care Act provisions affecting individual taxpayers the individual shared responsibility provision and the premium tax credit. The presentation will discuss reporting health care coverage, claiming coverage exemptions and paying the individual shared responsibility payment under Individual Shared Responsibility Provision. In addition, it will cover claiming the premium tax credit (PTC) and the requirement for taxpayers to reconcile advance payments of the PTC when they file. The session will also include information about the health care information reporting Forms 1095 A, B and C.

15. Highlights of 2016 Income Tax Law Changes
(U) (F) Offered one time only This seminar will discuss the major tax law changes for 2016, including how they affect tax forms and publications.

16. Identity Theft Is Your Office The Next "Goldmine?" From a Practitioner's View
(T) (F) Data breach issues are an ever-increasing part of our tax preparer community. This session will focus on identity theft and cybersecurity, emphasizing potential compromises to your office and clients. It will look inside the Web's secret space for identity thieves known as the darknet, and expand your awareness of issues like ransomware. Attend this session to find out what one thing would stop up to 90 percent of information security problems in your office. Upon completion of this session, you will be able to:
  • better understand the identity theft and cybersecurity threats facing our industry, your office, your clients and you;
  • recognize potential identity compromises; and
  • identify security measures to implement in your office against this threat.
Presented by the National Association of Tax Professionals, www.natptax.com.

17. Identity Theft - The Security Summit Initiative
(T) (F) This session provides an overview of the Security Summit Initiative and the tax community partnership that enacted critical safeguards for 2016. Plans now are underway for 2017. Presenters will discuss emerging issues on identity theft and the role of tax preparers in the 2017 planning and in educating their clients about safeguarding personal data.

18. Identity Theft - Victim Assistance Update
(T) (F) Offered twice on the same day This session provides an overview of the identity theft victim experience for taxpayers and outlines how preparers can help educate clients about the steps they should take if they fall victim.

19. Information for Return Preparers with International Clients
(T) (F) Offered twice on the same day This session will look at the special tax rules that apply to U.S. citizens and resident aliens who work abroad, including the requirements for claiming IRC Section 911 tax benefits. After completing this course, you will be able to:
  • decide whether an individual must make a shared responsibility payment under the Affordable Care Act;
  • list the requirements for claiming IRC Section 911 benefits; and
  • decide if an individual has a U.S. "abode" as it relates to IRC Section 911.
Attendees should have a thorough knowledge of individual income taxation as well as one to three years of experience preparing individual federal income tax returns with international aspects.

20. IRS Future State Initiative
(T) (1) The IRS has made many changes in recent years, improving tax-processing systems, increasing electronic filing and payment options, and expanding digital or online services available on IRS.gov for taxpayers and tax professionals. As the needs of taxpayers, tax professionals and the nation evolve based on their private interactions, the IRS is looking for future service delivery methods that meet taxpayer expectations. This means leveraging today's technology to enhance the taxpayer and tax professional's experiences in the most efficient, and secure manner. Attend this session and learn about the agencys efforts to adapt to this change in service delivery known as the IRS Future State Initiative.

21. IRS Return Preparer Office: What You Should Know
(T) (F) Learn about registration requirements and differences in return preparer qualifications, as well as why they matter. Also, hear why some return preparers receive educational letters and what happens when the IRS receives a complaint about a tax return preparer.

22. Is Your Case Ready for Appeals? (Collection Edition)
(T) (F) This presentation covers the steps for ensuring that your case is ready to proceed to Appeals and describes the role of Appeals and how the appeals process works. The session outlines what steps should be taken before coming to Appeals, so that taxpayers do not come to Appeals prematurely. The presentation focuses on how to prepare a proper protest and what is necessary for a successful appeal. It also features role-plays that demonstrate how to ensure your case is ready for Appeals consideration and illustrate how your case will be worked. The presentation will round out by discussing the different resolution options in Appeals. This session for Collection-sourced cases will discuss the availability of the Collection Appeals Program (CAP), including what CAP is and how it differs from Collection Due Process.

23. Is Your Case Ready for Appeals? (Examination Edition)
(T) (F) This presentation covers the steps for ensuring that your case is ready to proceed to Appeals and describes the role of Appeals and how the appeals process works. The session outlines what steps should be taken before coming to Appeals, so that taxpayers do not come to Appeals prematurely. The presentation also focuses on how to prepare a proper protest and what is necessary for a successful appeal. It also features role-plays that demonstrate how to ensure your case is ready for Appeals consideration and illustrate how your case will be worked. The session rounds out by discussing the different resolution options in Appeals.

24. Knowing Collection in 2016
(T) (F) Offered twice on the same day This seminar provides information on the various programs currently available to small business/self-employed taxpayers, including:
  • Online Payment Agreements: where to find the application, who can use it and recent improvements;
  • Early Interaction Initiative: what is it, why are we doing it, and how does it work;
  • Offer in Compromise: using the pre-qualifier tool, and tips for preparing and submitting the application;
  • resolving final issues of a deceased taxpayer, Form 1041;
  • Automated Collection System (ACS) and what is needed when tax professionals call the Practitioner Hotline;
  • Fixing America's Surface Transportation Act (FAST Act) denial and revocation of passports; and
  • IRS Private Debt Collection five things you should know.


25. Material Participation, Re-Characterization and Activity-Based Reporting Under IRC 469
(A) (T) (F) Offered twice on the same day This seminar will include an in-depth discussion of the:
  • seven material participation tests under Regulation 1.469-5T(a);
  • re-characterization of passive income (such as land rentals or self-rented property) under Regulations 1.469-2(f) and 1.469-2T(f); and
  • required activity-based reporting on Schedule K-1 for flow-through entities.


26. Nonresident Alien, Resident Alien or U.S. Citizen
(T) (F) Offered twice on the same day This session will discuss the importance of determining the residency status of your client. You will learn the differences between residency status under U.S. immigration law and U.S. tax law, the filing requirements of nonresident aliens, resident aliens and dual status aliens, as well as which individuals need an ITIN. After completing this course, you will be able to:
  • differentiate between residency status under U.S. immigration law and U.S. tax law;
  • identify which individuals need an ITIN; and
  • determine the filing requirements for nonresident aliens, resident aliens and dual status aliens.
Attendees should have a thorough knowledge of individual income taxation as well as one to three years of experience preparing individual federal income tax returns with international aspects.

27. Payroll Pointers for Filers of Forms W-2/W-3
(T) (F) This session is designed to provide both new and experienced attendees with all the information they need to know to file Forms W-2/W-3 with the Social Security Administration. Additionally, it will provide attendees with information on how to prevent common reporting errors and how to verify the names and social security numbers of their employees.

28. Professional Tax Practice Responsibilities Conflicts of Interest
(A) (E) (F) A panel of distinguished private tax professionals will join the Office of Professional Responsibility to discuss and debate a series of hypotheticals focused on the decisions and dilemmas faced by tax professionals in everyday tax practice, with an emphasis on conflicts of interest. The common and not so common scenarios will be evaluated using the relevant provisions in Circular 230. A good understanding of Circular 230 will enhance your understanding of this session.

29. Recent Developments in Estate and Gift Tax
(U) (F) Offered twice on the same day This seminar will provide updates on recent developments in estate and gift tax, including
  • an overview of new basis consistency requirements under H.R. 3236, requiring filing of newly created Form 8971;
  • new rules for obtaining Letter 627 Estate Tax Closing Letters; and
  • estate filing thresholds.


30. Refundable Credits New Rules, New Laws Learn What's Changed for Your Client
(U) (F) Your clients deserve top-notch service! Prepare for the 2017 tax season. This presentation will put you "in the know" on which refundable credits are now permanent or extended once again. This session includes updates on income and credit thresholds, as well as qualifications along with changes in reporting requirements, documentation and refund issuance.

31. Responding to IRS Penalties
(T) (F) The purpose of tax penalties is to combat noncompliance. Stated another way, a fair tax system justly penalizes the noncompliant taxpayers, but also provides for abatement of penalties due to a good faith lack of compliance, hardship and/or reasonable cause. This session reviews the most frequently imposed tax penalties, the standards and transactions that can trigger penalties and sanctions, and the best practices to abate tax penalties. It will include a discussion of:
  • first time abatements;
  • procedures for asserting penalties & conditions precedent to the assertion of penalties;
  • reasonable cause based abatements; and
  • other abatements and penalty defenses.
Presented by the American Bar Association, www.abanet.org.

32. S Corporation Shareholder Stock Basis
(A) (T) (F) This seminar discusses the importance of tracking S corporation shareholder stock and debt basis and provides information on how to calculate stock basis. Topics to be covered include:
  • importance of S corporation stock basis;
  • S corporation stock basis ordering rules;
  • computation of S corporation shareholder stock basis;
  • what constitutes valid shareholder debt basis; and
  • tax ramifications of an S corporation's repayment to a shareholder on reduced basis debt.


33. Schedule C Issues Facing the Tax Professional
(T) (F) This course discusses the complex and difficult federal income tax issues facing both the new and seasoned tax professional when preparing the Schedule C, Profit or Loss from Business. The course includes issues such as:
  • what the tax professional should understand about the "tax gap" as it relates to Schedule C filers;
  • when and how revenues and expenses are to be reported;
  • understanding the make-up of the Schedule C and the reporting requirements; and
  • the challenges, limitations and opportunities for filing the Schedule C as it relates to the rest of the individual taxpayer's Form 1040.
Presented by the National Society of Tax Professionals, www.nstp.org.

34. SEP and SIMPLE IRA Plans: Strategies for Making Correct Contributions and Deductions
(A) (T) (F) Offered twice on the same day This seminar provides guidelines for SEP and SIMPLE IRA plan contribution requirements and limitations. It contains examples to help you calculate the proper contributions and allowable deductions for your SEP and SIMPLE IRA plan. This session discusses:
  • SEP & SIMPLE IRA plan contribution requirements;
  • compensation defined for a SEP and SIMPLE IRA plan;
  • making the required match or non-elective contributions in a SIMPLE IRA plan;
  • SEP and SIMPLE IRA plan contribution limitations;
  • deductions allowed for employers on Forms 1040, 1120, and 1120S;
  • self-employed contribution calculation (Pub 590 worksheet);
  • how to correct excess contributions;
  • required minimum distributions;
  • prohibited transactions in your SEP or SIMPLE IRA; and
  • what we're finding in our examinations.


35. Staying Afloat: Find and Repair Leaks in Your Tax Practice Quality Control System
(E) (F) Offered twice on the same day Has your staff ever accidentally mailed a return to the wrong client? If a new client, who needs a quick turnaround, comes in with mostly hand-created records, do you take on the work? What happens when a long-time client goes through a messy divorce and asks you to help them decide how best to file? Hopefully, you have not encountered these situationsyet. Does your practices professional ethical standards include a solid quality control system to mitigate such circumstances? Whether you have been in practice for years and need a refresher, or are just getting started, there is something to gain from attending this session. Join us for a discussion of the applicable statutory, regulatory and professional standards, as well as best practices for ensuring the highest level of quality control in your tax practice. Presented by the American Institute of Certified Public Accountants, www.aicpa.org.

36. The Tax Professional's Guide to Understanding the Importance of the Substantiation of Business Expense Deductions
(T) (F) Offered twice on the same day This presentation provides tax professionals with information to educate their clients on the importance of understanding what is and what is not an allowable business expense, as well as how to determine what is an "ordinary and necessary" expense under Internal Revenue Code (IRC) 162. The course will discuss the proper substantiation for verifying deductions and the importance of good record keeping for tax purposes. Presented by the National Society of Tax Professionals, www.nstp.org.

37. TIGTA and You: Protecting the Integrity of Federal Tax Administration
(E) (F) Offered one time only This course will explore the critical role that tax professionals play in helping to ensure the highest level of ethics and integrity in federal tax administration. Participants will learn how the Treasury Inspector General for Tax Administration (TIGTA) works with tax professionals to address allegations of preparer and IRS employee misconduct. The course will also focus on raising awareness of the latest IRS impersonation schemes, especially the IRS impersonation phone fraud scam, and what preparers can do to help educate their clients to ensure that they don't become the next victims.

38. Time to Pay the Piper New Partnership Audit Rules and the Impact on Entities of All Sizes
(A) (T) (F) Offered twice on the same day If you are still trying to wrap your arms around the new partnership tax return due dates, then you may want to sit down for this next part. The Bipartisan Budget Act of 2015, replacing the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) partnership audit rules for large partnerships, applies to smaller partnerships that do not elect out of the new rules. Some of the changes include the possibility of partnership audit adjustments being made at the partnership level, assessing tax on the adjustment at the highest corporate or individual tax rate in effect for the year under review, and new authority granted to the designated Tax Matters Partner. Join us for a high level discussion of the changes as well as a specific discussion on how these new rules may impact your small business clients. Presented by the American Institute of Certified Public Accountants, www.aicpa.org.

39. With Charity for All With Deductions for Some
(T) (F) With clients receiving tax advice from everyone from their barbers to their sewing circles, tax preparers often find themselves saying "no deduction" to "charitable deductions" clients would like to take. The deductibility of charitable contributions is governed by IRC Section 170. This lively, audience interactive course focuses on IRC Section 170 and will increase attendees' knowledge of what is deductible, what isn't deductible, and on what authority they can base that decision. Presented by the National Association of Enrolled Agents, www.naea.org.

40. Working Electronically with the Social Security Administration Filing Forms W-2/W-3 and Verifying Names and Numbers
(T) (F) This session will show you how to electronically file forms W-2/W-3 and verify names and social security numbers with the Social Security Administration via SSA's secure, free, and easy Internet-based Business Services Online. (Please Note: The verification service cannot be used for 1040 reporting or for any purpose other than wage reporting.) Whether you or your client has one employee or thousands of employees, SSA has a simple filing option to fit their needs. The Social Security Number Verification Service (SSNVS) allows users to submit names for immediate verification for wage reporting purposes, thus avoiding the costly efforts associated with having to resolve inaccurate name/SSN filings.

41. You Mean That's Taxable? A Primer on the Shared Economy and Taxes
(T) (F) Airbnb, Taskrabbit, and Uber are all part of the growing shared economy. While shared economy activities vary considerably, the common thread for tax preparers is that clients who bring in revenue through the services often are ill-prepared for the tax consequences. This timely, energetic course discusses taxes and the new economy broadly, but focuses on home-sharing services such as Airbnb and Vacation Rentals by Owner (VRBO). Presented by the National Association of Enrolled Agents, www.naea.org.

42. Your Due Diligence Requirements: What's New for You in 2017
Ethics Seminar (F) This presentation will explain the expansion of preparer due diligence requirement to the other refundable credits, Child Tax Credit and American Opportunity Tax Credit. Learn more about the documentation and guidance to assist you with meeting all your compliance needs. Presenters will share additional information on Congress' request for reviews of Due Diligence efforts.

43. Data Compromises the Bullseye is on "You"
(T) Data compromises are a daily event in today's world and tax professionals are regularly being targeted by Cyber Thieves. This course will explore the cyber security threat facing tax professionals in today's technological environment and highlight the need for a cyber security plan in all practices big or small. The presentation will provide an overview of recent successful techniques used by Cyber Thieves as well as a case example highlighting an actual cyber thieve who used client records to commit Stolen Identity Refund Fraud.


WORKSHOP


The Exempt Organizations Workshop
(A) (T) (F) This two-hour workshop provides an overview of Form 990, Return of Organization Exempt from Income Tax, the annual information return most tax-exempt organizations are required to file. The workshop will also discuss other topics of interest to tax-exempt organizations and the practitioners who work with them, including:
  • how "auto-revoked" organizations can reinstate their exempt status; and
  • new notice requirements for section 501(c)(4) organizations enacted by Congress in 2015.
(Note: This session qualifies for 2 continuing education credits. Advance registration is required and space is limited)

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