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Self-Study — Course Detail

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Tax Aspects of Special Taxpayers
William Roos
Copyright© 2010

Course: 8102211   Version 1104

NASBA Category:     Taxes     CPE Credits 12
CTEC Credits: 12 Federal / California
Level: Intermediate  (261 pages)
Prerequisite: A basic understanding of federal tax laws.
Advance Preparation: None.



Course Description
What do nonresident aliens, Native Americans, ministers, and domestic partners have in common? They all have unique tax returns that can challenge a tax professional. Clergy have special tax laws relating to their housing allowances and Social Security taxes. Depending upon their status, nonresident aliens are taxed somewhat differently than US citizens as there are elections, day counting, and tax treaties to account for while preparing returns for these clients. There are no special laws relating to domestic partners, but a way of life has sprung up that Congress didn’t anticipate when they wrote the tax laws. For Native Americans, income from their lands is taxed differently depending on whether it is trust land or not. Many of the 580 recognized tribes have treaties that also might affect the taxation of their income. This course will lead you through the steps to complete these returns accurately. There are interview guides to help you gather the correct information along with tables and references to point you in the right direction. Numerous examples based on actual client situations are discussed to show you the thought process that must be used in applying the rules. This course will also serve as an excellent reference source.

Western CPE has been approved by the California Tax Education Council to offer Tax Aspects of Special Taxpayers (2071-CE-0157), which provides 12 hours of federal credit and 0 hours of state credit towards the annual “continuing education” requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.


Table of Contents

Learning Objectives
Upon successful completion of this course, participants will be able to:
  • Chapter 1
    • Explain the qualifications of being a minister eligible for special tax benefits.
    • Interview a taxpayer and decide if they are a minister or not.
    • Determine if a minister is an employee or if he is self-employed.
    • Prepare the return when the taxpayer’s paperwork from the church is incorrect.
  • Chapter 2
More Learning Objectives




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