featuring THE NEW TAX CUTS and JOBS ACT

1 2018 Fall Seminar Series na tio n a l cen t e r f o r p r o f e s s i o n al education , inc. Fall 1040 Individual Income Tax Update featuring THE NEW TAX CUTS. and JOBS ACT. of 2017. Let NCPE Keep You Up-to-Date with Our Number One Rated Seminars and the Best Research Team in America! NCPE Is Offering One Great Seminar This Fall! 1040 Individual Income Tax Update Workshop (2 Days). Be NCPE Prepared! Attend NCPE Seminars. NCPE To present the Real World of Taxation To allow class discussion and participant/instructor interaction - Class sites are educational friendly To present the best course books and worksheets - Always newly prepared for each seminar series To simplify taxes S.

2 NCPE S uccess through Offers S eminars and S upport DYNAMIC TEACHING NEW MATERIALS WORKSHOP APPROACH. national center for professional education , Inc. The national center for professional education was organized thirty-six years ago to satisfy a growing demand among tax professionals for more comprehensive and informative seminars. Today, the choice is clear as NCPE is setting the standard with specialized seminars utilizing the workshop approach and emphasizing the real world of taxation. Our hands-on approach requires problem solving by participants, compelling our research staff to maintain the highest level of compliance. In our ongoing effort to provide you with the highest quality education at the lowest possible cost, we are proud to introduce the option of downloading your book and bringing your laptop, or printing the course book in your office, or paying an additional fee for NCPE's traditional hard copy version of the course book.

3 If you choose to download the course book to your laptop, rest assured that a charging station will be available at the seminar site! NCPE Fellowship - Consider joining! Join NCPE Fellowship today and learn ways to enhance your practice. Members receive up-to-date changes to tax laws, NCPE's famous newsletters, as well as other important information. Call (830) 935-2204 or go online to to learn more about the benefits of being a member. Let NCPE keep you up-to-date. Call 1-800-682-2163 or Fax (225) 654-8000 your registration today. You can also go to our website for additional information and to register online: 2018 Fall Seminar Agenda 1040 Individual Income Tax Update Workshop (2 Days).

4 Registration 7:15 Workshop 8:00 - 4:15 (16 Hrs CPE). Practitioner's Clinic New Employer Credit for Paid Family Recent Developments and Medical Leave NCPE's Famous Practitioner's Tax Helpers NCPE's Famous Quick Look Federal Tax Preparing for the 2019 Filing Season Data Sheets (Locate Most Used Tax Facts and New Postcard Form 1040. Information Quickly) Tax Brackets and Capital Gains Up-to-Date Revenue Rulings, IRS Notices, Personal Exemption and Enhanced Hot Topics and Planning Ideas Dependents and New Family Credits Standard Deduction vs. Itemized Deductions New and Proposed Legislation Bipartisan Budget Act of 2018 Planning with the New Schedule A.

5 - Amended Return Opportunity Sales and Local Taxes Tax Cuts and Jobs Act of 2017 - New Limitations on Home Mortgage AGI Changes Interest Deductions - Alimony - Acquisition vs. Equity Debt - Moving Expenses - Two Grandfathered Rules - Other Changes - Many Homeowners Will Not Be Affected Proposed Legislation - What Happened to the Section 10T Election? - The Protecting Family and Small Business - Understanding the Interest Tracing Rules Tax Cuts Act of 2018 Charitable Contributions - The Family Savings Act of 2018 Miscellaneous Itemized Deductions - The American Innovation Act of 2018 New Limitations on Business Deductions Forms W-2 and 1099 Updates Net Operating Losses 2018 Changes Excess Business Losses for Non-Business - What's New with Forms 1099 and W-2?

6 Taxpayers Information Form Penalties Limitations on Deductions of Business Interest New Rules on Business Meals and Entertainment Small Business Concerns The Section 199A - 20% Deduction Effects of Capital Structure on - What Is a Specified vs. Non-Specified Business? Stock Transactions - NCPE's Special Worksheets Debt vs. Equity - Calculations Made Easy Thin Capitalization - Application of Proposed Regs Section 1244 Stock vs. Section 1202 Stock (184 Pages) TCJA Allows More Businesses to Use Qualified Rental Property the Cash Basis of accounting K-1 Preparation Issues $25 Million Gross Receipts Test Depreciation Strategies Not Required to Apply the Inventory - Changes to Section 179 or Uniform Capitalization - Changes to Bonus Depreciation Not Required to Use the Percentage of - Changes to Listed Property Completion Method - Changes to ADS and Depreciable Lives Rev.

7 Proc. 2018-31 Lists New Automatic New Health Insurance - Sole Proprietor Changes and DCNs IRA Planning After Tax Cuts and Jobs Act New Form 3115. Strategies and Little Known Tactics How TCJA Affects ACA. The Back Door Roth Technique Keeps Both Employer and Employee Mandates IRA Changes for 2018 Employee Mandate Penalty Beginning in Reconversions - Gone! 2019 Is ZERO. IRS and the Taxpayer President Trump's New Executive Order Extension Issues Expands the Hardship Exception Penalties Abatement Strategies Working with Forms 8962 and 8965. IRS's New Programs Other TCJA Provisions The IRS and Identity Theft Like-Kind Exchanges Modified to Ethics - Updates Include Only Real Estate Complying with Ethical Standards Auto Trade-Ins Are Treated as a Sale of Property - Due Diligence Section 529 Plans Are Modified to Allow the The Responsibilities of the Tax Preparer Plan to Distribute No More than $10,000.

8 In Tuition Expenses Selected Tax Credits Rollover of Able Accounts Expanded Child Tax Credit and Form 8867 Due Diligence Rules Apply for New Family Credit Claiming Head of Household Filing Status education Tax Credit Strategies Energy Tax Credit - What's Left? 1040 Individual Income Tax Update Workshop (2 Days). Locations and Dates Registration 7:15 Workshop 8:00 - 4:15 (16 Hrs CPE). ARIZONA *Sponsor: Louisiana Society OHIO. Phoenix - Nov. 27 & 28 of Independent Accountants Cincinnati - Nov. 12 & 13. (LSIA). Cleveland - Dec. 5 & 6. COLORADO Call (985) 446-0484 or visit Denver - Dec. 6 & 7 to register. PENNSYLVANIA. Allentown - Dec. 12 & 13.

9 CONNECTICUT MASSACHUSETTS Pittsburgh - Nov. 28 & 29. Cromwell - Dec. 11 & 12 Boston/Dedham - Nov. 12 & 13. RHODE ISLAND. DELAWARE NEVADA Providence - Dec. 4 & 5. Wilmington - Dec. 5 & 6 Las Vegas - Nov. 26 & 27. SOUTH CAROLINA. FLORIDA NEW HAMPSHIRE Columbia - Nov. 5 & 6. *Ft. Lauderdale - Dec. 18 & 19 Manchester - Nov. 26 & 27. *Ft. Myers - Nov. 1 & 2 TENNESSEE. *Orlando - Dec. 19 & 20 NEW JERSEY Knoxville - Nov. 7 & 8. *Palm Beach - Nov. 19 & 20 Atlantic City - Jan. 7 & 8, 2019. *Pensacola - Dec. 19 & 20 Cherry Hill/Mt. Laurel TEXAS. *Sarasota - Dec. 17 & 18 - Dec. 11 & 12 *Dallas - Nov. 28 & 29 *Tampa - Nov. 19 & 20 Mahwah - Dec.

10 13 & 14 *Houston - Nov. 14 & 15. *Sponsor: Florida Society of Saddlebrook - Nov. 29 & 30 *Sponsor: Texas Society of Enrolled Agents (FSEA). Enrolled Agents. Call NCPE to register. NEW YORK Call NCPE to register. Albany - Dec. 10 & 11 **Plano - Dec. 13 & 14. GEORGIA Buffalo - Nov. 5 & 6 **Sponsor: Plano CPAs Study *Atlanta - Dec. 3 & 4 Long Island/Plainview Group. *Sponsor: GAEA Educational - Dec. 13 & 14 Call (972) 985-0011 to register. Foundation, Inc. Syracuse - Nov. 27 & 28. Call NCPE to register. White Plains/Tarrytown VIRGINIA. - Nov. 6 & 7 Springfield - Nov. 6 & 7. ILLINOIS. Chicago - Nov. 13 & 14 NORTH CAROLINA. *Asheville - Nov.