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Wednesday, December 29, 2021 Live Webcast

Surgent's Advanced Individual Income Tax Return Issues (E2112311)

9:00 AM - 4:30 PM EST

Registration: 8:30 AM EST


Vendor Platform

8.0 CPE Credits in TX


Most CPAs have been preparing individual income tax returns for years and while many of the returns are easy, there are always several issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore the tough tax issues for experienced practitioners and help them provide better planning strategies and results for their higher income clients.

This course features a live instructor and has been specifically designed for the NJCPA.


Experienced CPAs who want and need an in-depth knowledge of the most difficult individual income tax return issues.


  • Understand how to properly report advanced transactions in financial instruments and investments
  • Understand the special problems and new issues for the current return
  • Understand the business loss limitation rules and how to calculate the deductible loss


  • Understanding the special problems and new issues for the current year tax return
  • How to determine the §199A deduction and when rental property qualifies for the §199A deduction
  • Installment sales - understanding the complicated issues
  • Form 8582: Passive losses with carryovers - Complicated case with filled-in forms
  • Capital gain and loss issues - The problem with proper reporting of installment sales issues; when is a stock worthless; and much more
  • At-risk rules: What a return preparer really needs to know
  • Passive loss issues - You can’t just trust your software. What to watch out for, and the questions you need your clients to answer in order to do it right!
  • Incentive and nonqualified stock options - Reporting; key strategies for planning; dealing with the alternative minimum tax
  • Alternative minimum tax - Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client
  • The business loss limitation rules - Understanding the business loss limitation rules and the associated calculations




Extensive experience in preparation of individual income tax returns.




  • This seminar qualifies for IRS credit.


Susan Smith

Susan Smith, CPA

Surgent Professional Education

Susan Smith manages her own firm specializing in tax planning for individuals and business owners and is also a frequent speaker at tax conferences. Smith was a Senior Manager in the tax departments of Price Waterhouse and Peat Marwick (the predecessor of KPMG). While at Price Waterhouse, she also held the national specialist designation for the real estate and partnership tax practices. During her time at Peat Marwick, Smith led the real estate and tax practices locally. She was an associate adjunct professor at Widener University in the master's taxation program. Her ratings have consistently exceeded 4.7 on a scale of 5.0. Smith is a two-time recipient of the James L. McCoy Discussion Leader of the Year Award for excellence in teaching. And in 2015 and 2016, she received the Surgent Outstanding Discussion Leader Award because of her consistently high evaluations for knowledge and presentation skills. Smith earned her Bachelor of Business Administration degree with an accounting concentration, from the University of Toledo.


$289.00 - Member

$439.00 - Nonmember

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