Gain a better understanding on Medicare contribution tax on net investment incomes and who this tax applies to.
Since 2013 many taxpayers have been affected by the net investment income tax. This topic will provide you with an understanding of the net investment income tax so you can determine which of your clients may be responsible for this additional tax. You will be able to better explain this tax at the end of the topic and understand its application to taxpayers.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Overview of Medicare Tax on Net Investment Income
- Definition of Medicare Tax on Net Investment Income
- The Basics of What Income Can Be Assessed With the Medicare Tax
- Identifying the Applicable Tax Code Provisions
- Updates and Changes to the Application of the Medicare Tax on Net Investment Income
Determining in Detail as to Net Investment Income of Taxpayers Will Be Subject to Medicare Tax
- Application to Individuals
- The Effect on Trusts and Estates
- Issues That Arise With Passive Activities
Applying the Net Investment Income
- Examples of the Net Investment Tax
- What Does the Future Hold
- Planning Techniques Regarding the Net Investment Income Tax
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on November 24, 2020.
Call 1-866-352-9540 for further credit information.
- CA MCLE 1.5
- Lorman Education Services is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Robb A. Longman, Esq.
Longman & Van Grack, LLC
- Managing member of Longman & Van Grack, LLC, a Bethesda, Maryland law firm
- Practices in the area of tax controversy and planning, business representation, and estate planning
- Represents his clients before the U.S. Tax Court, Maryland Tax Court, Internal Revenue Service, and state taxing agencies; in addition, he assists his clients in structuring business deals and estate planning
- Regular speaker for the American Bar Association, tax section on several issues such as structuring the sale of a business, Section 199A, and ethics
- Has written numerous articles for the Practical Tax Lawyer and other ABA publications
- Currently the council director of the American Bar Association’s tax section and has been the chair of the Maryland State Bar Association’s tax section
- Can be contacted at [email protected] or 240-324-7705
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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