CPE Class Schedule Fall 2008
**September 2008 Seminars**
80-Hour Basic Tax Course
80-Hours $399 * Mondays and Thursdays * September 8 - December 11, 2008
The Oregon Tax Board recommends LTC Examinees take an 80-Hour Basic Tax Course prior to sitting the LTC Exam. We agree! The clarity and thoroughness of our 80-Hour Basic Tax Course will impress even the most experienced tax professionals. No other 80-Hour program of study compares. Day classes run 10:00 am - 1:15 pm and Evening Classes run 6:00 pm – 9:15 pm
Download our 80-Hour Enrollment Package here! (PDF)
Tax Pro 1040 LTC Prep Series
61- Hours $499 * Tuesdays and Wednesdays * September 16 - October 21, 2008.
The series includes all seminars shown below with the exception of S-Corporations and LLCs. Students may enroll in the entire 61-hour series for $499 or take individual classes.
Download our CPE Enrollment Form here! (PDF)
| Sept 16 |
9:30 AM - 12:30 PM
3 Credit Hours
$40 |
Filing Status & Dependents |
We cover filing requirements for forms 1040 and 1040NR followed by an in-depth look at filing status and the rules for Qualifying Child and Qualifying Relative. |
| Sept 16 |
1:00 PM - 5:00 PM
4 Credit Hours
$50 |
Pension &
Social Security Income |
Simplified General Rule, Taxability of IRAs, Roth IRAs, Early Withdrawal Penalty, Lump Sum Payments. |
| Sept 17 |
9:30 AM - 12:30 PM
3 Credit Hours
$40 |
Investment, Wage, Tip & Other Income |
Interest & Dividend Income, Wages & Tips, Unemployment, Alimony, Taxable Refunds and Other Income. |
| Sept 17 |
1:00 PM - 5:00 PM
4 Credit Hours
$50 |
Adjustments to Income |
IRAs, Moving Expenses, Education Deductions, Military Reservists, Domestic Activities Production Deduction, Medical Savings Accounts and more. |
| Sept 23 |
9:30 AM - 1:00 PM
3.5 Credit Hours
$45 |
Itemized Deductions
Part 1 |
Medical Expenses, Deductible Taxes & Interest, Charitable Gifts & Casulaty Losses. |
| Sept 23 |
1:30 PM - 5:00 PM
3.5 Credit Hours
$45 |
Itemized Deductions
Part 2 |
Employee Business Expenses and Other Miscellaneous Itemized Deductions. |
| Sept 24 |
9:30 AM - 1:00 PM
3.5 Credit Hours
$45 |
Federal Credits Part 1 |
Nonrefundable Federal Credits including: Child & Dependent Care Credit, Education Credits, Retirement Savings Credit, Adoption Credit, Foreign Tax Credit. |
| Sept 24 |
1:30 PM - 5:00 PM
3.5 Credit Hours
$45 |
Federal Credits Part 2 |
Nonrefundable Credits Continued: Credit for Prior Year Minimum Tax, Alternative Motor Vehicle Credit, General Business Credits.
Refundable Credits Including: Additional Child Tax Credit, Earned Income Credit, Credit for Excess Social Security Tax. |
| Sept 30 |
9:30 AM - 12:30 PM
3 Credit Hours
$40 |
Basis of Assets
(Including Stock Options) |
How to calculate basis of assets. Including: Acquisition Costs, Adjustments for depreciation, Gifts and Inheritances. This class also gives a good introduction to calculating basis in Statutory and Non-Statutory Stock Options. |
Sept 30 |
1:00 PM - 5:00 PM
4 Credit Hours
$50 |
Depreciation Made Easy |
MACRS, Limits on Autos, Section 179, Listed Property and Amortization rules are all covered in this well organized program. |
**October 2008 Seminars**
| Oct 1 |
9:30 AM - 12:30 PM
3 Credit Hours
$40 |
Sale of Assets
(Sch D, Form 4797) |
Schedule D, Form 4797 and Capital Gains worksheets are explored in detail. We provide working illustrations on how to correctly complete Form 4797 and calculate recoveries and recaptures on the sale of depreciable assets. |
| Oct 1 |
1:00 PM - 4:00 PM
3 Credit Hours
$40 |
Sale of Home,
Installment Sales &
Like-Kind Exchanges |
We begin with an examination of the rules relating to Sale of Home before moving onto an analysis of how to report Installment Sale Income on Form 6252. We also cover rules for calculating deferable gain in a Like-Kind Exchange and how to complete Form 8824. |
| Oct 7 |
9:30 AM - 1:00 PM
3.5 Credit Hours
$45 |
Welcome to Oregon,
Part 1 |
An in-depth review of how to calculate and report Oregon Additions & Subtractions is followed by a discussion of how to calculate and report Oregon Tax Credits. |
| Oct 7 |
1:30 PM - 5:00 PM
3.5 Credit Hours
$45 |
Welcome to Oregon,
Part 2 |
We discuss reporting requirements for Part-year and Nonresident returns before moving onto instructions for completing Forms 40P & 40N. We also discuss Oregon Administrative Rules & Code of Conduct governing Tax Preparers in Oregon. |
| Oct 8 |
9:30 AM - 12:30 PM
3 Credit Hours
$40 |
Rental Income &
Passive Activity Loss Limits |
We provide detailed instructions on reporting income from rental property and completing Schedule E. We also explore Passive Activity Loss and At-Risk Limitations as they apply to business income. |
| Oct 8 |
1:00 PM - 5:00 PM
4 Credit Hours
$50 |
Self-Employment Income & Expenses |
How to report business income and expenses and line-by-line instructions for Schedule C. We also cover Record-Keeping, Home Office Expenses, Meal & Travel Expenses, Special Rules Affecting Child Day Care Businesses, Payroll Reporting Requirements, and State and City Tax Returns |
| Oct 21 |
9:30 AM - 12:30 PM
3 Credit Hours
$40 |
Understanding the Alternative Minimum Tax |
The AMT is affecting an increasing number of tax payers. We examine the differences between Preference & Deferral Items, Rules for Completing Form 6251, and how to determine who is eligible for the Credit for Prior Year Minimum Tax. |
| Oct 21 |
1:00 PM - 4:00 PM
3 Credit Hours
$40 |
Amended Returns, Household Employees, Kiddie Tax |
We cover the rules governing Household Employees, Advance EIC and other taxes before moving onto a discussion of reporting requirements for Estimated Tax, and calculating Penalties for Late Payment of Tax. We also discuss how to prepare and file Form 1040X Amended Returns. |
| Oct 22 |
9:30 AM - 1:00 PM
3.5 Credit Hours
$60 |
Introduction to
S-Corporations &
Limited Liability Companies,
Part 1 |
Intro to S-Corps & LLCs - Part 1
Formation and Taxation of S-Corporations and Limited Liability Companies |
| Oct 22 |
1:30 PM - 5:00 PM
3.5 Credit Hours
$60 |
Introduction to
S-Corporations &
Limited Liability Companies,
Part 2 |
Intro to S-Corps & LLCs - Part 2
Preparation of Forms 1120S & 1065, Balance Sheet, Schedule M2, Apportionments, State & City Returns |
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