On-Demand

2 CPE

Surgent's Top Individual Tax Planning Strategies

On-Demand
2 CPE

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This course is delivered as a recorded video. After completing all sessions, you must pass the final exam with a minimum score of 70% to receive credit.

 The Inflation Reduction Act (IRA) and SECURE Act 2.0 both contained tax law changes that impact many individuals in 2023 and in later years. This program covers many of these changes as well as other tax topics that continue to impact individual income taxpayers.

Learning Objectives

  • Advise individual clients on tax changes and opportunities in 2023 and after


Major Topics

  • Impact of higher interest rates on individual income taxpayers
  • Using a health savings account as a retirement account
  • Making use of net Section 1231 losses to offset ordinary income
  • When individuals can take casualty losses, including loss on a personal residence due to casualty
  • Avoiding or limiting gain on sale of a personal residence
  • Taking advantage of the mortgage interest deduction
  • Avoiding the individual alternative minimum tax
  • Business loss limitation provisions impacting individuals
  • Broker basis reporting of digital assets
  • New IRS guidance on transfer of clean vehicle credits
  • Residential clean energy credits

CPE Credits Available

2 CPE
2
Taxes

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Enrolled Agent - IRS Credit Eligible
  • Tax

Prerequisites

A basic understanding of the tax rules relating to individual income tax

Advanced Preparation

None

Intended Audience

Tax practitioners who anticipate advising individual clients regarding tax planning opportunities for 2023 and later

Provider

Surgent CPE

Purchase This Course

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  • COCPA Non-Member

    $ 116 116
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