Federal Tax Workbook: Volume B is a reference manual provided to all Day 2 attendees of 2022 Fall Tax School. The workbook is written and reviewed by tax experts from throughout the United States, and is created with the needs of tax practitioners in mind. The workbook contains examples, problems, solutions, sample IRS forms, and applicable reference materials.
The Federal Tax Workbook is used in tax education programs sponsored by universities and associations from around the country. For information about purchasing workbooks to use in your tax education programs, please contact us.
Books will ship beginning in January 2023.
Volume B Topics
- Social security benefits
- Medicare income-related monthly adjustment amount
- Retirement plans and elderly taxpayers
- Tax issues of aging-in-place
- Long-term care issues
- LLC member dissolving S corporation to sole proprietorship
- Sale of a service business
- Nature and creation of partnerships
- Electing out of Subchapter K
- Capital accounts
- Adjustments for transfers of partnership interests
- Property contributions to a partnership
- Determining a partner’s tax basis
- Other issues, such as new Schedules K-2 and K-3, IRS audits of partnership returns, QBID, and SE issues
- Estate tax
- Basis of property from a decedent
- Gross estate
- Marital deduction
- Portability election
- Filing estate return if not required
- Pass-through entity tax
- Tax issues of in-home care providers
- House flipping: investment or business activity?
- Form 4797 basics