Professional Development and Event Catalog
Multi Year Failure to File: Getting into Compliance
9:00am - 5:00pm
Online
8.00 Credits
Member Price: $239
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This comprehensive program equips CPAs with the knowledge and practical tools to handle clients who have failed to file tax returns for multiple years. The course covers every stage of the process-from client onboarding and transcript analysis to risk assessment, ethical considerations, and resolution strategies. Participants will learn how to manage cases involving individuals, married couples, businesses, payroll taxes, and S corporations, including situations with missing records and potential criminal exposure. Real-world examples, IRS references, and best practices are integrated throughout to ensure confidence and compliance. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Surgent's Individual and Financial-Planning Tax Camp
9:00am - 5:00pm
Online
8.00 Credits
Member Price: $299
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Each year brings its own set of tax planning challenges, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients, but in particular, wealthy clients, middle-income clients, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives, while also bringing value to you and your firm. Please Note: 2026 returns are not covered in this course. They will be covered after their issuance, as part of our spring 2027 course release.
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Surgent's Schedule 1-A: Implementing Important OBBBA Deductions for 2025
10:00am - 12:00pm
Online
2.00 Credits
Member Price: $119
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Schedule 1-A is a new tax form designed to consolidate four key OBBBA deductions that can be taken for the first time in 2025. Ultimately these four deductions: the tip deduction, the overtime deduction, the deduction for interest paid on a new car loan, and the senior deduction, appear as a single entry on line 13b of Form 1040. These deductions are phased out at higher income levels, the calculation of which takes place on Schedule 1-A. Accounting and finance professionals who wish to understand the mechanics of the four deductions and how they are expressed on Schedule 1-A and consolidated on Form 1040 would benefit from taking this program.
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Surgent's Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest
10:00am - 12:00pm
Online
2.00 Credits
Member Price: $99
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Partnership tax law is always difficult. However, when certain transactions come up, not knowing how to handle them can be costly to clients and practitioners. In this course, we discuss several of these types of situations. We will explore the tax impacts of a PTE election and how a 754 election affects the inside basis of partnership assets. We will then examine those tricky look-through provisions on the sale of a partnership interest in order to properly calculate the tax implications.
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Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
1:00pm - 3:00pm
Online
2.00 Credits
Member Price: $99
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When a purchaser buys an existing partner's partnership interest or the interest of a member of a limited liability corporation (LLC) taxed as a partnership, the amount paid becomes the basis for the purchaser's partnership interest (outside basis). If the partnership's assets have appreciated sufficiently, the difference between the new partner's inside and outside basis can be substantial. This disparity can deprive the new partner of depreciation deductions and inflate his or her share of the gain from subsequent property dispositions unless a Section 754 election is in effect. The Section 754 election can also apply when a partnership makes a distribution of property and the basis of the distributed property to the partnership and the basis the partner/distributee will take in the distributed property are not equal. In this case, a partnership can recover basis it would otherwise lose if the 754 election were not in effect.
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Navigating IRS Correspondence: Responding to IRS Letters
3:30pm - 5:30pm
Online
2.00 Credits
Member Price: $89
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Participants will learn how to interpret the most common IRS correspondence, adhere to response deadlines, and effectively communicate with the IRS to resolve issues and minimize risks. It provides professionals with knowledge and strategies needed to handle the most common notices including audit requests, collections & return inquiries as well as error notices. Focusing on best practices to ensure compliance and avoiding penalties or escalation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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LEARNING PATH: Staff Accountant Core Foundations
Online
10.00 Credits
Member Price: $259
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REGISTRATION INSTRUCTIONS: This is a Learning Path which contains several courses for a total of 10 CPE. Once registered, detailed instructions will be emailed to sign up for each individual course. You must attend each course by April 30, 2027.
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LEARNING PATH: Compliance in a Box
Online
20.00 Credits
Member Price: $449
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REGISTRATION INSTRUCTIONS: This is a Learning Path which contains several courses for a total of 20 CPE. Once registered, detailed instructions will be emailed to sign up for each individual course. You must attend each course by April 30, 2027.
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Surgent's Section 199A: Schedule K-1 Reporting by Relevant Pass-Through Entities
9:00am - 12:30pm
Online
4.00 Credits
Member Price: $159
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Section 199A is still the hottest tax topic related to the Tax Cuts and Jobs Act of 2017. The Act created new reporting requirements for relevant pass-through entities (RPEs). Each RPE is required to report the relevant data needed to calculate the §199A deduction to each recipient of Schedule K-1. Your clients will trust you to ensure that the relevant data is properly reported. The IRS has added disclosure lines to Schedules K-1 for S corporations, partnerships, and trusts. This course will cover the new reporting requirements on those forms and discuss uncertainties that still exist related to the reporting requirements. The course includes examples and case studies relevant to the new disclosure lines of Schedules K-1. This program will include the latest relevant IRS guidance.
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Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation
9:00am - 5:00pm
Online
8.00 Credits
Member Price: $279
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As staff members gain more experience, they are expected to take on more complex assignments with minimal supervision. This course is designed to be a stepping stone for staff interested in pursuing more advanced partnership and LLC issues than mere preparation. The material provides a deep life-cycle study into critical areas of formation, special allocations of income and deductions, basis calculations and implications of recourse and nonrecourse debt, basis step-up under §754 on transfers of ownership interest, distributions, self-employment tax issues, and termination and liquidations of an LLC. With a blend of legal and tax ramifications regarding LLC-specific issues, this course identifies all the major areas that are potential sources of increased complexity.
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Surgent's Depreciation Rules for Bonus and Section 179 Expensing
10:00am - 12:00pm
Online
2.00 Credits
Member Price: $99
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Thanks to the One Big Beautiful Bill Act (OBBBA) passed in 2025, 100% bonus depreciation is now permanently available for new and used assets. OBBBA has restored 100% bonus depreciation and increased the depreciation that can be taken under Section 179. OBBBA also provided a new, important depreciation topic — qualified production property. These topics, covered extensively in the program, are vital for tax practitioners advising business taxpayers.
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Surgent's Tax Research
10:00am - 12:00pm
Online
2.00 Credits
Member Price: $99
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Answering clients' tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the differences between primary and secondary sources, and detailing the steps in the tax research process.
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2025-2026 Federal Tax Updates - Business Entities
10:00am - 6:00pm
Online
8.00 Credits
Member Price: $239
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The tax landscape is constantly changing, challenging tax practitioner to stay abreast of these developments. This eight hour program will cover issues unique to business entities, including new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax practitioner. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Reasonable Compensation for S Corps
1:00pm - 3:00pm
Online
2.00 Credits
Member Price: $89
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Between 2010 and 2020 a parade of Court Cases, IRS Factsheets, Job Aids and Internal Memos, plus Heightened IRS scrutiny and Preparer Penalties has brought the issue of 'Reasonable Compensation for S Corp's out of the shadows and placed it forefront as a priority issue for CPA's, EA's, Tax and Financial advisors to cover with their clients. We will explore key court cases, IRS guidelines, preparer penalties and some of the obscure tools the IRS has put in place. We debunk common myths and fiction on how reasonable compensation should be calculated and replace it with facts and methodologies that the IRS relies on. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Surgent's Stock vs. Asset Acquisitions of C Corporations
1:00pm - 3:00pm
Online
2.00 Credits
Member Price: $99
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A business conducted as a C corporation can be purchased through an asset acquisition or a stock acquisition. In an asset acquisition, the buyer purchases the business by purchasing the assets that make up the C corporation's ongoing business. In a stock acquisition, the buyer purchases the stock of the C corporation that owns all or a majority of the business assets. The seller and the buyer are usually at odds over how to structure the acquisition. Accounting and finance professionals advising their clients should be fully conversant in the tax rules that apply to stock and asset acquisitions. Discussing and explaining those rules is the focus of this course.
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Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
1:00pm - 4:30pm
Online
4.00 Credits
Member Price: $159
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Owners of S corporations and partnerships are subject to numerous limitations on pass-through losses, each with unique rules, applications, and complexities. With the increase in popularity of pass-through business entities, it is essential for CPAs to understand the complexities and interactions of these pass-through loss limitations.
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Surgent's Tax Planning for Rental Real Estate
9:00am - 12:30pm
Online
4.00 Credits
Member Price: $179
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The taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course, we will explore all these issues and many more. Through real-world examples and discussion, this course will delve into exceptions to rental status, qualifications for material participation, and requirements for active status. Additionally, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture.
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Surgent's S Corporation Core Tax Issues From Formation Through Liquidation
9:00am - 5:00pm
Online
8.00 Credits
Member Price: $279
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As experienced staff members master the preparation intricacies of an 1120-S tax return, they are expected to understand and apply the underlying concepts, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation, termination and liquidation. Experienced, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders.
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Fundamentals of Form 1040 - Individual
9:30am - 1:30pm
Online
4.00 Credits
Member Price: $149
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This course introduces professionals to the fundamentals of individual tax preparation. Participants will learn the essentials of Form 1040, including filing requirements, income reporting, and deductions. The session will also cover preparer responsibilities, due diligence, and taxpayer rights under Circular 230. By the end, attendees will have a solid understanding of the foundation of personal tax returns. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Surgent's Guide to Partner Capital Account Reporting
10:00am - 12:00pm
Online
2.00 Credits
Member Price: $99
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Accounting and finance professionals are responsible for presenting partner capital accounts on the tax basis. But what does this mean and how have rules changed in recent years regarding partner capital accounts? This webinar covers exactly that. For accounting and finance professionals preparing partnership 1065 forms, this course explains these complex rules in practical and understandable terms.