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Sponsored by Lorman Education
Product ID: 407687EAU
 
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Top Federal Tax Issues for 2020

OnDemand Webinar (101 minutes)

Get a deep dive into the top 2020 federal tax issues.The Tax Cuts and Jobs Act, passed at the end of 2017, is entering its third year. The IRS continues to pass regulations in attempts to define, explain and implement the law, one of the most far-reaching and complicated tax law changes in recent memory. Both businesses and individuals continue to face an array of new rules to try and integrate into their tax planning for 2020 and beyond. This topic will take a deep dive into all of the legislative and IRS administrative changes, as well as the judicial decisions, that occurred in 2019 that will impact how you manage your 2020 taxes.

Authors

William Smith, CBIZ, Inc.

Agenda

Tax Cuts and Jobs Act Two Years Later

• Qualified Business Income Regs

• Rental Real Estate Safe Harbor

• Revenue Recognition

• Qualified Opportunity Zone Regs

• Section 163(j) (Business Interest Limitation)

Legislative

• Prospect of New Tax Legislation

• Taxpayer First Act

• Further Consolidated Appropriations Act (Including SECURE Act)

SALT in the Wound?

• 10,000 SALT Deduction Cap

• Co-op Exception

• State SALT Workarounds

• Federal Taxation of SALT Refunds

• Judicial Challenges

Administrative

• Reporting Partner Capital

• Qualified Business Income (Sec. 199A) Updates

• Foreign Partner Withholding

• Virtual Currency

Judicial

• Economic Substance

• Charitable Contributions

• IRS Attempts to Bypass Regulatory Process

• Investment Interest

• Timely Mailed Is Timely Filed