2026 - Qualified Business Income (QBI) Deduction (§199A) – The Ins & Outs
Title : 2026 - Qualified Business Income (QBI) Deduction (§199A) – The Ins & Outs
Instructors : J. Patrick Garverick
Forthcoming
Field(s) of Study: Taxes
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More Info
Learning Objectives
forthcoming
Level
IntermediatePrerequisites
Experience with business income tax returns
2026 - Partnership & LLC (1065) - Formation to Liquidation
Title : 2026 - Partnership & LLC (1065) - Formation to Liquidation
Instructors : J. Patrick Garverick
forthcoming
Field(s) of Study: Taxes
-
More Info
Learning Objectives
forthcoming
Level
IntermediatePrerequisites
Experience with Partnership tax returns
Advanced Preparation
None
2026 - Hands-On Tax Return Workshop – Individuals (Form 1040) - Day 1 of 2
Title : 2026 - Hands-On Tax Return Workshop – Individuals (Form 1040) - Day 1 of 2
Instructors : J. Patrick Garverick
forthcoming
Field(s) of Study: Taxes
-
More Info
Learning Objectives
forthcoming
Level
BasicPrerequisites
NoneAdvanced Preparation
None
2025 - Passive Activities & Rental Real Estate Income Tax Issues
Title : 2025 - Passive Activities & Rental Real Estate Income Tax Issues
Instructors : J. Patrick Garverick
This comprehensive training is designed to get the accountant up to speed quickly with the complex passive activity loss (PAL) rules that apply to certain investments in trades or businesses and rental activities. The cornerstone of the course is the in-depth coverage of the detailed tax law and regulations applicable to passive activities under IRC §469 and how and when the 3.8% net investment income tax under §1411 applies.
Course Highlights
Each attendee will receive the most comprehensive passive activity reference manual with numerous practice aids and real-world examples. Topics include but are not limited to:
* Detailed coverage of the passive activity rules under IRC §469 (and related regulations), how the 3.8% net investment income tax under §1411 and qualified business income (QBI) deduction under §199A applies to rentals and passive activities, and what is a trade or business rental is under §162
* How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships
* Definition of an activity and the activity grouping and disclosure rules
* Real estate professional exception to the PAL rules for investments in non-passive rentals
* Special $25,000 loss allowance for rental real estate with active participation
* Material participation safe harbor rules
* Events that trigger suspended PALs
* Limitations on tax credits generated by passive activities
* Special rules that re-characterize passive income to non-passive income
* What rentals are subject to self-employment tax under §1402
Field(s) of Study: Taxes
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More Info
Learning Objectives
- Identify what activities are subject to the PAL rules and the exceptions to them including those for certain real estate professionals
- Define a passive activity, rental and trade or business under IRC §469
- List the seven ways to materially participate in an activity and the six exceptions to the definition of a rental activity
- Calculate the passive activity income and losses allowed and the tax ramifications of passive activity dispositions
- Recognize what passive activity investments are potentially subject to the 3.8% net investment income tax under IRC §1411
Level
IntermediatePrerequisites
Background in individual income tax law
2026 - Hands-On Tax Return Workshop – Individuals (Form 1040) - Day 2 of 2 - TEMPLATE - Clone
Title : 2026 - Hands-On Tax Return Workshop – Individuals (Form 1040) - Day 2 of 2
Instructors : J. Patrick Garverick
forthcoming
Field(s) of Study: Taxes
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More Info
Learning Objectives
forthcoming
Level
BasicPrerequisites
None
Advanced Preparation
None
2026 - Basis Calculations & Distributions for Pass-Thru Entity Owners Schedule K-1 Analysis
Title : 2026 - Basis Calculations & Distributions for Pass-Thru Entity Owners Schedule K-1 Analysis
Instructors : J. Patrick Garverick
Description forthcoming
Field(s) of Study: Taxes
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More Info
Learning Objectives
Learning objectives forthcoming
Level
IntermediatePrerequisites
Basic understanding of individual income taxation
Advanced Preparation
None
2026 - S Corporation (1120S) - Formation to Liquidation
Title : 2026 - S Corporation (1120S) - Formation to Liquidation
Instructors : J. Patrick Garverick
forthcoming
Field(s) of Study: Taxes
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More Info
Learning Objectives
forthcoming
Level
IntermediatePrerequisites
Experience working with S Corporations on tax returns
Advanced Preparation
None
IRAs – Contributions & Distributions for Traditional, Roth, Trump, SEP & SIMPLE IRAs
Title : 2026 - IRAs – Contributions & Distributions for Traditional, Roth, Trump, SEP & SIMPLE IRAs
Instructors : J. Patrick Garverick
forthcoming
Field(s) of Study: Taxes
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More Info
Learning Objectives
forthcoming
Level
IntermediatePrerequisites
Experience working with retirement accounts and the taxes associated with them
Advanced Preparation
None
2026 - Hands-On Tax Return Workshop – Individuals (Form 1040) - Day 1 of 2
Title : 2026 - Hands-On Tax Return Workshop – Individuals (Form 1040) - Day 1 of 2
Instructors : J. Patrick Garverick
forthcoming
Field(s) of Study: Taxes
-
More Info
Learning Objectives
forthcoming
Level
BasicPrerequisites
NoneAdvanced Preparation
None
2026 - Partnership & LLC (1065) - Formation to Liquidation
Title : 2026 - Partnership & LLC (1065) - Formation to Liquidation
Instructors : J. Patrick Garverick
forthcoming
Field(s) of Study: Taxes
-
More Info
Learning Objectives
forthcoming
Level
IntermediatePrerequisites
Experience with Partnership tax returns
Advanced Preparation
None