19 pages of Form 8960 draft instructions were released, do you still need clarification in respect to the net investment income tax? This filing season brought the new 3.
8% Medicare Contribution Tax on net investment income. Many tax preparers and taxpayers are facing this tax for the first time. This on-demand webinar helps to outline the new tax and focuses on the new Form 8960 which is used to calculate and report the new tax. This program highlights what is included in the Medicare tax base and how the new rules apply to different 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 the Net Investment Income Tax
- Definition of Net Investment Income
- Application to Different Taxpayers
- Effect of Income Thresholds
Open Issues and Problems
- Material Participation by Estates and Trusts
- Foreign Taxpayers and Treaty Issues
- Interplay With Passive Activity Rules
- Consideration of State Tax Rules
- Is It a Trade or Business?
Form 8960, Net Investment Income Tax
- Final Form and Instructions
- Expanded Safe Harbor for Real Estate Professionals
- Treatment of Capital Losses
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More Program Information
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 June 23, 2014.
Call 1-866-352-9540 for further credit information.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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More Program Information
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
Phillip L. Jelsma
Crosbie Gliner Schiffman Southard & Swanson LLP
- Partner, McKenna Long & Aldridge LLP in the San Diego, California office
- Practices in tax and business planning
- Frequent speaker in tax planning for real estate and real estate professionals
- J.D. degree, Stanford Law School; B.S. degree, University of Southern California
- Can be contacted at [email protected]
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More Program Information
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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