• Course Information

    Title: Travel, Entertainment and Auto Tax Rules
    Category: Taxation
    Field of Study: Taxes
    Course Code: T019-0127
    CPE Credits: 14.0
    Price: $88.95


Updating practitioners on current developments, this core program examines and explains the practical aspects of travel and entertainment deductions. Fundamentals are reviewed and planning opportunities identified. Creative strategies are discussed and evaluated along with traditional approaches. Taxpayers are once again looking to their tax professional for guidance and planning related to travel and entertainment expenses. The goal of this course is to understand and solve problems.

Delivery Method:

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Course Details

Author: Danny Santucci

Category: Taxation

Field of Study: Taxes

Passing Score: 70%

Publication Date: 08/11/2019

Technical Details: Taxation is a technical field of study for all states.

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Chapter 1:     Travel Expenses
1. Determine the difference between transportation and business travel under Section 162 by identifying types of business travel expenses and the deduction & amortization requirements of Section 165 and Section 195.
2. Specify deductible travel costs to find a new job, identify investor travel expenses, and determine deductible transportation.
3. Identify the business purpose requirement, the complications of mixed business and personal travel and costs at a destination.
4. Recognize the IRS's and Circuit Courts' definition of "tax home", identify when a taxpayer lacks a tax home, and specify the "away from home" requirement including the sleep and rest rule.
5. Identify temporary and indefinite job assignments recognizing the critical factor in distinguishing the two job assignments.

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QAS: Yes

CPA: Suitable for all CPAs

IRS: Enrolled Agents Program Number 263UK-T-00206-19-S

Profession Identifiers : CPA, EA

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