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Anne Arundel Accounting and Taxes, Inc.
Anne Arundel Accounting and Taxes, Inc.

Tax Updates

Wirtschaft & FinanzenTechnologieBusiness
1 von 126
Surgent Associates Best Federal Tax Update 2003 Presented to NYSSCPA Cecil Woodard, MBA, CPA, CIA. CISA, CFE
Jobs and Growth Tax Relief Reconciliation Act of 2003-Agenda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Introductions ,[object Object],[object Object],[object Object],[object Object],[object Object]
Provisions Affecting Individuals ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Marginal Tax Rate Reductions (Back to the Future) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Savings for 10% Rate ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Individual Tax Brackets – Pre-Act v. Act 35% 33% 28% 25% Pre-Act 35% 33% 28% 25% Act 2006-2010 37.6% 34% 29% 26% Pre-Act 35% 33% 28% 25% Act 2004-2005 38.6% 35% 30% 27% Pre-Act 35% 33% 28% 25% Act 2003
Example 1 (p. 1-6) ,[object Object],[object Object],[object Object],[object Object]
Example 2 (p. 1-6) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Example 3 (p. 1-6) ,[object Object],[object Object]
15% Maximum Tax On: ,[object Object],[object Object]
Marriage Penalty Relief ,[object Object],[object Object]
Example Marriage Penalty Relief (p. 1-8) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Acceleration of Increase in Standard Deduction ,[object Object],[object Object],[object Object],[object Object],[object Object]
Accelerated Increase in Child (<17) Tax Credit ,[object Object],[object Object],[object Object],[object Object]
Example Child Credit (p. 1-12) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Advance Payments ,[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Credits Allowed in 2003 Reduced by Advance Payments ,[object Object],[object Object],[object Object],[object Object],[object Object]
IRS Procedures for Advance Payments ,[object Object],[object Object]
NOL Extension ,[object Object],[object Object]
Planning Tips ,[object Object],[object Object],[object Object],[object Object],[object Object]
Repeal of Five-Year Gain Property ,[object Object],[object Object]
Capital Gains Rates 8% 8% 18% LT gain >60 months in 2009 10% 15% 20% Lt gain >12 months in 2009 0% 0% 15% LT gain in 2008 5% 5% 15% LT gain prior to 2008 10% 15% 28% Collectible/§1202 gain 10% 15% >15% Type Gain - Taxpayer Bracket
Pass-Through Entities and CG ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Capital Gains Complexity ,[object Object],[object Object],[object Object],[object Object],[object Object]
Installment Sales ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Dividend Tax Relief For Individuals ,[object Object],[object Object],[object Object],[object Object],[object Object]
Qualified Dividend Income ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Example of Impact of New Rules ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Investments ,[object Object],[object Object]
Corporate Distributions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Taxation of Corporate Distribution to Shareholder ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Allocation of E&P To Distributions ,[object Object],[object Object]
Penalty Taxes #1 Accumulated Earnings tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Penalty Taxes #2 Personal-Holding Company Tax ,[object Object],[object Object],[object Object],[object Object],[object Object]
Distributions for S Corporation with Accumulated E&P (p. 1-51) ,[object Object],[object Object],[object Object],[object Object],[object Object]
§179 Expensing Election ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Special Depreciation For Certain Property ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
New Bonus Depreciation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Property Acquired in 2003 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Increased First-Year Depreciation for Luxury Automobiles ,[object Object],[object Object],[object Object],[object Object]
Like-Kind Exchanges (example-p. 1-68) ,[object Object],[object Object],[object Object]
AMT Exemption Increased for 2003 and 2004 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Alternative Minimum Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
AMT Adjustments ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
AMT Itemized Deductions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Cases and Rulings - Individuals Chapter Two
Individual Taxation - 1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Individual Taxation – 2 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Individual Taxation – 3 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Individual Taxation – 4 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Individual Taxation – 5 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Individual Taxation – 6 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Coverdell Education Savings – 1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Coverdell Education Savings – 2 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
§529 Plans - 1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],§529 Plans - 2
Questions About §529 Plans? ,[object Object],[object Object],[object Object],[object Object]
Pension Limits - 2003 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Dependent Care Credit & Exclusion ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Miscellaneous Individual Provisions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Family Cases – 1 (p. 2-23) ,[object Object],[object Object],[object Object],[object Object]
Family Cases – 2 (p. 2-24/25) ,[object Object],[object Object],[object Object]
Income Cases - 1 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Income Cases – 2 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Income Cases – 3 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Income Cases – 4 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Income Cases – 5 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Income Cases – 6 ,[object Object],[object Object],[object Object],[object Object]
Income Cases – 7 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Income Cases – 8 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Deductions Cases – 1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Deductions Cases – 2 ,[object Object],[object Object],[object Object],[object Object]
Deductions Cases – 3 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Deductions Cases – 4 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Deductions Cases – 5 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Deductions Cases – 6 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Deductions Cases – 7 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Deductions Cases – 8 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Deductions Cases – 9 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Capital Transactions – 1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Capital Transactions – 2 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Transfer Tax Cases – 1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Transfer Tax Cases – 2 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Transfer Tax Cases – 3 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Substantially Equal Periodic Payments – 1 ,[object Object],[object Object],[object Object],[object Object]
Substantially Equal Periodic Payments – 2 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Substantially Equal Periodic Payments – 3 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Substantially Equal Periodic Payments – 4 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Substantially Equal Periodic Payments – 5 ,[object Object],[object Object],[object Object],[object Object]
Substantially Equal Periodic Payments – 6 ,[object Object],[object Object],[object Object]
Substantially Equal Periodic Payments – 7 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Retirement Plans - 1 ,[object Object],[object Object],[object Object],[object Object]
Retirement Plans – 2 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Principal Residence Regulations - 1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Principal Residence Regulations - 2 ,[object Object],[object Object],[object Object]
Principal Residence Regulations - 3 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Principal Residence Regulations - 4 ,[object Object],[object Object],[object Object]
Cases and Rulings - Business Chapter 3
S Corporations - 1 ,[object Object],[object Object],[object Object],[object Object],[object Object]
S Corporations – 2 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corporations – 3 ,[object Object],[object Object],[object Object],[object Object]
S Corporations – 4 ,[object Object],[object Object],[object Object],[object Object],[object Object]
S Corporations – 5 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corporations – 6 ,[object Object],[object Object],[object Object],[object Object]
S Corporations – 7 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corporations – 8 ,[object Object],[object Object],[object Object],[object Object],[object Object]
S-Corporation Planning Tip ,[object Object],[object Object]
Partnerships – 1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Partnerships – 2 ,[object Object],[object Object],[object Object],[object Object]
C Corporations – 1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
C Corporations – 2 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Methods of Accounting – 1 ,[object Object],[object Object]
Methods of Accounting – 2 ,[object Object],[object Object],[object Object],[object Object]
Methods of Accounting – Cases & Rulings – 1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Methods of Accounting – Cases & Rulings – 2 ,[object Object],[object Object],[object Object],[object Object]
Methods of Accounting – Cases & Rulings – 3 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Other Useful Information ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Practice Pointers ,[object Object],[object Object],[object Object],[object Object],[object Object]
Average Fees ,[object Object],[object Object],[object Object],[object Object]
Software ,[object Object],[object Object],[object Object]
IRS Restructuring ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
News You Can Use #1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
News You Can Use #2 ,[object Object],[object Object],[object Object],[object Object],[object Object]
New Filing Address for 1040 ,[object Object],[object Object],[object Object],[object Object]
That’s All Folks!

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Bftu 03 all clw 112703

  • 1. Surgent Associates Best Federal Tax Update 2003 Presented to NYSSCPA Cecil Woodard, MBA, CPA, CIA. CISA, CFE
  • 2.
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  • 7. Individual Tax Brackets – Pre-Act v. Act 35% 33% 28% 25% Pre-Act 35% 33% 28% 25% Act 2006-2010 37.6% 34% 29% 26% Pre-Act 35% 33% 28% 25% Act 2004-2005 38.6% 35% 30% 27% Pre-Act 35% 33% 28% 25% Act 2003
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  • 23. Capital Gains Rates 8% 8% 18% LT gain >60 months in 2009 10% 15% 20% Lt gain >12 months in 2009 0% 0% 15% LT gain in 2008 5% 5% 15% LT gain prior to 2008 10% 15% 28% Collectible/§1202 gain 10% 15% >15% Type Gain - Taxpayer Bracket
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  • 47. Cases and Rulings - Individuals Chapter Two
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  • 99. Cases and Rulings - Business Chapter 3
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Hinweis der Redaktion

  1. Slides don’t match – Cool Hand Luke
  2. Pacing: 10:15 = Slide 25 12:00 = Slide 55 02:30 = Slide 85 05:00 = Slide 128 Back-Up Slides 120-128
  3. Name Tents 09:00 – 09:15 Bio Lindenhurst HS Hofstra IRS Sole-Practitioner
  4. Something for everyone. Win/Win!
  5. Great news for investors!
  6. NSA example
  7. How many received checks?
  8. 10:15 – 10:30 BREAK
  9. 10:30 Dinner Mathematics
  10. How many of you do financial planning?
  11. Mercedes photo
  12. Lunch 12:00 – 1:00
  13. 4 Food Groups
  14. Decision - Preparer was liable for failure to file and accuracy-related penalties for negligence.
  15. Court disallowed deductions since she did not qualify as to EACH property since they were not treated as one activity.
  16. Decision - Court held taxpayer had a capital gain in the amount of the unrecaptured §1250 gain for depreciation taken.
  17. 2:30 – 2:45 BREAK
  18. IRS story 1970 NARTC Mineola 1972 – OIO
  19. Decision - Amounts must be included in income.
  20. Decision - Court upheld the Service.
  21. POSSIBLE BREAK 3:50 – 4:00 PM
  22. OTCP - Okinawa
  23. W-2, 1099, &amp; 1098 Matching Programs
  24. Decision - Treated as constructive dividend
  25. How many use? Advantages? Disadvantages?
  26. 1040 &lt;100 100-150 150-200 200-250 250-300 &gt;300 1065/1120/1120s &lt;200 200-300 300-400 400-500 &gt;500