• Course Information

    Title: Tax Cuts and Jobs Act - Individual Tax Preparation
    Category: Taxation
    Field of Study: Taxes
    Course Code: T021-0570
    CPE Credits: 3.0
    Price: $27.95


The Tax Cuts and Jobs Act of 2017 (TCJA), signed into law during the closing days of 2017, will significantly affect tax planning and the income tax liability for many taxpayers. This course will examine the principal changes affecting individual taxpayers made by the TCJA.
It examines the provisions of the TCJA with increased potential to affect the taxation of individuals and which are related to changes in:
1. Individual and capital gains tax rates;
2. Standard deduction and exclusions;
3. Income and adjustments to income;
4. Itemized deductions in Form 1040 Schedule A;
5. Form 1040 Schedule C;
6. Tax credits;
7. Individual alternative minimum tax (AMT);
8. Taxation of unearned income of minor children;
9. Qualified tuition plans;
10. ABLE accounts;
11. Tax treatment of student loan indebtedness discharges;
12. Net operating losses; and
13. Affordable Care Act individual responsibility requirement.

In addition, it will consider the business-related TCJA provisions affecting individual taxpayers, including the pass-through deduction for qualified trades or businesses under IRC Section 199A.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Course Details

Author: Paul Winn

Category: Taxation

Field of Study: Taxes

Passing Score: 70%

Publication Date: 01/11/2021

Technical Details: Taxes = Technical

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Chapter 1 - TCJA Provisions Affecting Tax Preparation
1. Recognize the TCJA's effect on the individual income and capital gains tax rates;
2. Recognize the changes in standard deductions, filing requirements and exemptions resulting from passage of the Tax Cuts and Jobs Act;
3. Identify the TCJA's impact on the adjustments to income for alimony and taxpayer moving expenses;
4. Identify the changes affecting the itemized deductions on Schedule A; and
5. Identify the provisions of the enhanced child tax credit.

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QAS: Yes

CPA: Suitable for all CPAs

IRS: Enrolled Agents Program Number 263UK-T-00182-18-S

Profession Identifiers : CPA, EA

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