2010 Federal Tax Update & Review Course Book

Topics include:

• IRS Mandate on Registration of Tax Preparers
• Review of the Selected Provisions of the American Recovery and Reinvestment Act of2009 including:
• Select Provisions of the HIRE Legislation
• Selected Provisions of the 2010 Health Care Act and 2010 Tax and Education Reconciliation Act
  • § 24 Refundable Child Tax Credit Available to More Low-Income Earners
  • § 25A Education Credit Changes: HOPE Gets a Make-Over
  • § 25C Energy Credits for Individuals: They're Back and They're Worth More
  • § 32 Expanded EITC Provisions for Taxpayers with 3 or More Qualifying Children
  • § 36 First-time Home Buyer Credit Provisions Expanded
  • § 36A Making Work Pay Credit Available to Certain Taxpayers
  • § 132 Increases for Exclusion of Employer Provided Transit Passes and Van Pooling Benefits
  • § 529 Plans Have a New Definition of Qualified Education Expenses for 2009 and2010
    • Special One-Time Credit for Certain Government Retirees in 2009
    • Special One-Time Payment to Veterans and Social Security Recipients in2009
• 2010 Forms Review
• Tax Transactions in 2010 and Beyond Affected by the Legislation of the 21st Century: Review of 2001-2009 Legislation
• Preparing Your Business Clients for the Credit Card Transaction Reporting Issues
• AMT: What's Happening?
• NSTP Hotline Hot Topics
• Expiring Income Tax Provisions: Will They Return?
• Audit Issues Facing the Tax Professional's Practice
• § 108 Home Mortgage Debt Relief Issues
• § 1091 Wash Sale Rules
• § 1211 Overall Limitations on Capital Loss Transactions
• § 1244 Small Business Stock Losses
• Understanding the Importance of Focusing on AGI
• Preferential Capital Gain Rate Issues for 2010 and 2011: The Zero Rate Alive for the Moment but Ready to Sunset
• And A Whole Lot More...