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2021 ANNUAL FEDERAL TAX SEASON UPDATE
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IMPACT OF COVID-19 AND THE TAX CUTS AND JOBS ACT ON LIFE INSURANCE PLANNING
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Self study cpe
Tax Cuts & Jobs Act: Individual Tax Preparation

TAX CUTS & JOBS ACT: INDIVIDUAL TAX PREPARATION

There is no video recording for this CPE course - materials are in a printable document.
CPE Processing Fee$60.00
Webinar TranscriptionN/A
Presentation Length Hour(s)3.0 hours
CPE Credits 3.0 hours
Subject Area 3.0 - Taxes (Federal Tax Update)
CE Credits 3.0 hours
Course Id# - HURS9-U-00357-18-S
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateJan 07, 2021
Date OfferedJan 07, 2021
Course Description

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:


  • Individual and capital gains tax rates;

  • Standard deduction and exclusions;

  • Income and adjustments to income;

  • Itemized deductions in Form 1040 Schedule A;

  • Form 1040 Schedule C;

  • Tax credits;

  • Individual alternative minimum tax (AMT);

  • Taxation of unearned income of minor children;

  • Qualified tuition plans;

  • ABLE accounts;

  • Tax treatment of student loan indebtedness discharges;

  • Net operating losses; and

  • 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 §199A.

Upon completion of this course, a student should be able to:

  • Recognize and apply the 2018 individual income and capital gains tax rates;

  • Identify the changes in deductions, exclusions, adjustments and tax credits resulting from the TCJA;

  • Calculate the alternative minimum tax (AMT) and Kiddie tax;

  • List the changes affecting Section 529 plans, ABLE accounts, discharge of student loan indebtedness, accounting for net operating losses and the individual responsibility requirement under the Affordable Care Act; and

  • Calculate the pass-through deduction available under IRC §199A.


This document based Self-Study has been updated for 2019.

Self-Study Course Instructions:

FOR DOCUMENT-BASED COURSES

Download the course document(s) (below) and follow prompts contained in the document.



FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

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Additional Materials
Course document, glossary and index
Review Questions
Review Questions
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Paul Winn

Winn Publications
Financial Writer, Editor & Trainer
pjwinn@verizon.net
(757) 253-8075

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Paul J. Winn, CLU, ChFC has over thirty years experience in the life insurance and investment industry. As well as fifteen years as a financial writer, editor, and trainer. Paul has worked for Mutual Life Insurance Company of New York, Security Mutual Life Insurance Company, Principal Financial Group, and the Maryland Financial Corporation. Paul is a Published book author, writer & editor of major mutual life insurance company’s agent-training “university”, and the creator of more than 100 training courses in computer-based training, print and scripted classroom formats.

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CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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Training and continuing education courses dealing principally with life insurance, health insurance, annuities and taxation.