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AICPA's Annual Federal Tax Update (2008 Edition)

Author/Moderator: Bill Harden, CPA, ChFC, Ph.D
Publisher: AICPA
Availability: 10/15/2008
See Below To Add To Cart

Description

Save time and keep current on the latest tax developments! Based on the popular "key issue" approach designed by national experts, this comprehensive course covers all legislative, judicial and IRS developments of the past year with a focus on implementation and compliance.

Discover how to effectively and confidently complete tax planning and compliance engagements. Covers current developments affecting individuals (including those regarding income, deductions and losses, tax calculations, individual credits, filing matters); business entities (including those regarding S Corporations and their shareholders, C Corporations, partnerships); estates and trusts; retirement plans and more.

Objectives:

  • Identify planning strategies and compliance actions resulting from the latest changes to federal tax statutes, regulations, cases and rulings
  • Identify tax issues and planning points as a result of the 2008 rulings

Prerequisite: Familiarity with federal tax issues for various entities

Accepted for PFS® credit.

Table of Contents

Content refers to previous edition; please check back for updates.

  • Introduction
  • Chapter 1 - Income
    • Learning Objectives
    • Introduction
    • Election to Treat Combat Pay as Earned Income for EIC Purposes
      • Background
      • Election to Treat Combat Pay as Earned for EIC Extended
    • Taxability of State Military Service Credit
    • Non-Physical Injury Awards - Constitutionality
      • Murphy Vacated
      • Murphy - New Decision - Award Taxable
    • Veteran's Compensated Work Therapy - Excludable
    • Defamation Settlement Payments Taxable after Changes in §104
    • Settlement Taxable - Allum Case
    • Military Retirement Pay from Divorce Settlement Taxable
    • Stock Options - Lack of Ascertainable Value
    • Tax Benefit Rule - Settlement Funds from Stockbroker
    • Treatment of NSF Credit Card Fees
    • §1035 Endorsement of Annuity Contract - Revenue Ruling 2007-24
    • §475 Dealers and Traders
      • Final Regulations - §475 Fair Value Safe Harbor
      • §475 Safe Harbor Valuation
      • Mark-to-market Election Not Allowed on Amended Returns
    • Schedule C Start-Up Costs and the Need to Document
    • Payments at Food Shows Not Income to Co-op
  • Chapter 2 - Deductions
    • Learning Objectives
    • Introduction
    • Selected Deduction Amounts
      • Standard Deduction Amounts
      • Itemized Deduction Phase-out
      • Personal Exemptions
      • Long-Term Care Premium Deduction Limit
    • Deduction for Higher Education Expenses
      • Background
      • Higher Education Deduction Extended Two Years
    • K through 12 Educator Expenses
      • Background
      • K through 12 Deduction Extended Two Years
    • Election to Deduct Sales Tax
      • Background
      • Election to Deduct Sales Tax Extended Two Years
    • Deduction for Mortgage Insurance Premiums
      • Background
      • Deduction for Mortgage Insurance Premiums
      • Reporting Requirements
    • Charitable Contributions
      • Written Record
      • Household Items
      • Food Contributions
      • Transfers from IRAs to Charities
    • Qualified Conservation Contributions - 2006 and 2007
    • Travel Expenses
      • Travel Expenses and Charitable Contributions - Bogue Case - TC Memo 2007-150
      • Farran Case - TC Memo 2007-151
      • Longer Commuting Distance by Taxpayer Choice - Not Deductible
      • Notice 2007-47 - Amending Regulations for Lodging Expenses
    • Domestic Production Activities Deduction
      • Background
      • Puerto Rico Part of U.S. for the PAD
      • Other PAD Changes Now Effective
      • Regulations for §199 - Online Software and Cooperatives
      • Section 199 - Mineral Extraction - Qualifying In-kind Partnership
      • Calculating QPAI at Entity Level
      • Use of Statistical Sampling with §199
      • Other Proposed §199 Rules
    • Specified Liability Losses with Chance for Recovery
    • Expensing Environmental Remediation Costs
      • Background
      • Deductibility Extended Two Years and Expanded to Include Petroleum Products
    • Medical Expense Reimbursements
      • Albers Case - TC Memo 2007-144
  • Chapter 3 - Tax Calculations
    • Learning Objectives
    • Introduction
    • Kiddie Tax Age Change
      • Background
      • Tax Applies to Children under 19 Years beginning after May 25, 2007
    • Capital Gains/Qualifying Dividend Tax Rates
    • Alternative Minimum Tax
      • AMT Exemption Amount Not Yet Increased in 2007
      • Use of Non-refundable Personal Credits Limited
      • Moore Case - T.C. Summary Opinion 2007-104
      • Merlo Case - AMT Stock Option Losses
  • Chapter 4 - Individual Credits
    • Learning Objectives
    • Introduction
    • Unused Minimum Tax Credit
      • Background
      • Unused Minimum Tax Credit - Refund Mechanism
    • Residential Energy Efficient Property Credit Extended
      • Background
      • Residential Energy Efficient Property Credit Extended
    • Other Individual Credit Information
      • Adoption Credit - §23
      • Child Tax Credit - §24
      • Hope and Lifetime Learning Credits - §25A
      • Saver's Credit - §25B
  • Chapter 5 - Filing Matters
    • Learning Objectives
    • Introduction
    • Proposed Regulations - Dependent Children of Divorced or Separated Parents
      • Return Required for Certain Stock Transfers
      • Required Website Registration
      • Electronic Filing - 2008 Filing Season
      • Plan Filings - Form 5500
  • Chapter 6 - S Corporations and Shareholders
    • Learning Objectives
    • Introduction
    • S Corporation Changes - Small Business and Work Opportunity Tax Act
      • Capital Gains from Stock Sales - Not Passive Investment Income
      • Bank Director Shares Not Second Class of Stock
      • Changes from Reserve Method of Accounting
      • Treatment of Sale of Interest in QSub
      • Elimination of Pre-1983 Earnings and Profits
      • Interest Expense Incurred by Small Business Trusts
    • S Corporation - No Salary
    • S Corporation Open Account Debt
    • Cancelling Corporate Advances and Closing Agreements
    • Loss Importation Rules - S Corporation and Foreign Entity
  • Chapter 7 - C Corporations and Shareholders
    • Learning Objectives
    • Introduction
    • Charitable Contribution of Computer Equipment
      • Background
      • Increased Contribution Period Extended
    • Limit on Deductible Compensation §162(m)
    • Use of Corporate Funds for Personal Purposes
    • Bad Debt Deduction Disallowed
      • Constructive Dividend
    • Stock Redemption - Potential for Self-Dealing
    • Personal Service Corporations
      • Attempted Use of Treasury Shares to Fail Ownership Test Unsuccessful
      • Tax and Bookkeeping Firm Classified as PSC
    • FIN 48
      • Tax Positions
      • Recognition Standard
      • Disclosure
      • Other Areas of Note
      • Key Point
    • Corporate Reorganizations
      • D Reorganizations with Identical Ownership - No Stock Issued
      • Liabilities in Reorganizations
      • Temporary Regulation §1.368-1T(e)(2) - Continuity of Interest
      • Active Business Rules and §355
      • Active Conduct Requirement of §355(b) with LLC
    • Interaction of §447(i) Account with a §351 Transaction
  • Chapter 8 - Partnerships and Partners
    • Learning Objectives
    • Introduction
    • Family Business Tax Simplification
      • Background
      • SBTA Changes for Family Businesses
    • Consulting Partnership Restructuring - Taxability of Gain under Agreement
    • Economic Substance
      • Partnership Loans Lacking Substantial Economic Effect
      • Partnership Settlement Language - Lack of Economic Substance
    • Limitation Period
      • Partner and Partnership Limitation Period - FPAA
      • Partner Statute of Limitations - Grapevine Case
      • Overstating Basis Not Same as Omission - Bakersfield Energy Case
      • Overstatement of Basis is Omission - Brandon Ridge
    • Partnership Property to Satisfy Guaranteed Payment
    • Like-kind Exchanges Involving Partnerships
      • Qualified Intermediary - Potential Partners also Referring Business
    • Partner's Distributive Share Taxable When Earned - Actual Funds in Escrow
    • Combining Partnership and Partner Gambling Losses
    • Other FPAA Issues
      • Sham Status Determined at Partnership Level
      • Partnership Not Small for TEFRA Procedures Due to Same Share Rule
  • Chapter 9 - Depreciation and Amortization
    • Learning Objectives
    • Introduction
    • Section 179
      • Background
      • Current Limits
      • Importance of Proper §179 Election
    • 15 Year Leasehold and Restaurant Property
      • Background
      • 15 Year Recovery Extended
    • Energy Efficient Commercial Building Deduction Extension
      • Background
      • Energy Efficient Commercial Building Deduction Extended
    • Accelerated Depreciation for Business Property on Indian Reservations
      • Background
      • Accelerated Depreciation for Business Property on Indian Reservations Extended Two Years
    • Manner of Correcting Depreciation Errors
    • Depreciation Changes - Accounting Method
    • Depreciation of MACRS Property Acquired in a Like-kind Exchange
      • Background
      • Final Regulations
      • Electing Out
    • Rotable Spare Parts
    • Class Life of Schedule F Vineyard Property
    • Taxable Income Limit on Percentage Depletion for Oil and Natural Gas Produced from Marginal Properties
      • Background
      • Marginal Production Income Limitation Extended Two Years
    • GO Zone - Extension of Placed-in-Service Deadline §1400N
      • Background
      • Deadline Extended for Specified Property
    • GO Zone Changes of the Small Business and Work Opportunity Tax Act
      • Section 179
    • Extension and Expansion of Low-Income Housing Credit - Buildings in the GO Zone
    • GO Zone Bond Financing Rules
    • GAO Study
  • Chapter 10 - Gains and Losses
    • Learning Objectives
    • Introduction
    • Capital Gains and Losses
      • Cancellation of Distribution Agreement - Gain Treatment
      • Capital Gains Treatment for Self-Created Musical Works
      • Capital Loss Disallowed - Related Company Transaction - H.J. Heinz Company, 2007-1 USTC ¶50,517
    • Like-Kind Exchanges
      • Transfer of Property between Siblings to Allow Like-kind Treatment
      • Related REIT Purchases Property
    • Involuntary Conversions
      • Unclaimed Property Sold by State - §1033 Replacement Allowed
    • Recharacterization of Investment Losses
    • Exclusion of Gain from Principal Residence Sale - Employees of the Intelligence Community
      • Background
      • Extension Allowed for Employees of Intelligence Community
    • Reporting Requirements - Sale of Principal Residence
    • Passive Losses
      • Self-Rental Rule - Beecher - 2007-1 USTC ¶50,379
      • Due Process - Ziegler - TC Memo 2007-166
    • Hobby Losses
    • Activity Aggregation - Topping 93 TCM 1120
    • Tournament Fishing Not Engaged in for Profit - Form 5213 Valid
  • Chapter 11 - Credits
    • Learning Objectives
    • Introduction
    • Credit for Increasing Research Activities
      • Background
      • Research Credit Extended Two Years
    • Energy Efficient Home Contractor Credit Extended
      • Background
      • Energy Efficient Home Contractor Credit Extended
    • Work Opportunity Tax Credit
      • Background
      • Small Business and Work Opportunity Tax Act Extends and Modifies the WOTC
    • Credit for Taxes Paid - Employee Cash Tips - §45B
      • Background
      • Tip Credit Continues to be Based on Minimum Wage of $5.15
    • WOTC and Tip Credit Allowed for AMT
      • Background
      • WOTC and Tip Credit Offset AMT
    • Indian Employment Tax Credit §45A
      • Background
      • Credit Extended Two Years
    • Reminder - Foreign Tax Credit
  • Chapter 12 - Accounting Methods and Periods
    • Learning Objectives
    • Introduction
    • Economic Performance Issues
      • Incurring Liabilities for Services
      • Economic Performance Exceptions When Services Are Provided After the 3 & ½ and 8 & ½ Month
      • Periods
      • Payroll Tax Liability - Deferred Comp
    • Examination of §751(c)(2) Unrealized Receivables - Method Change
    • UNICAP §263A Simplified Service Cost and Simplified Production Method
  • Chapter 13 - Retirement Plans
    • Learning Objectives
    • Introduction
    • Retirement Limits
      • Plan Limits
      • IRA Limits
    • Final Regulations - Distributions from Roth 401(k)
      • Background
      • Final Regulations
    • Prohibited Allocations of Securities - S Corporation ESOP Final Regulation
      • Background
      • Final Rules
    • Changes to §415 Regulations and Technical Corrections
  • Chapter 14 - Fringe Benefits
    • Learning Objectives
    • Introduction
    • Final Regulations - Distributions from Pension at Normal Retirement Age
    • HSAs
      • Tax Relief and Health Care Act HSA Modifications
      • Adjusted HSA Amounts for 2007 and 2008
    • FSA and HRA Reimbursement - Use of Debit Cards
      • Background
      • Relief Provided
      • Drug Stores and Pharmacies
    • Health FSA and HRA Rollovers to HSA
    • Maximum Value of Employer Provided Vehicles
      • Background
      • 2007 Calendar Year Maximum Values
    • §409A Final Regulations Issued
      • Review of §409A
      • Final Regulations
      • Independent Contractors
      • Stock Options and Stock Appreciation Rights
    • Notice 2007-34, 2007-17 IRB 996, Application of Section 409A to Split-Dollar Life Arrangements
    • Teachers and §409A
    • Accrued Leave Electively Contributed to Post-Retirement Health - Included in Gross Income
  • Chapter 15 - SE and FICA Issues
    • Learning Objectives
    • Introduction
    • Employee Classification
      • Employee versus Contractor
      • Individual Treated as Contractor - Failure to File
    • Trust Fund
      • Responsible Party - Hagen Case - 2007-1 USTC ¶50,510
    • LLC Issues
      • Self-Employment Tax - McNamee - 2007-1 USTC ¶50,515 (CA-2)
      • Self-Employment Tax - Littriello - 2007-1 USTC ¶50,426 (CA-6)
    • Gaming Industry Tip Compliance Agreement Program
    • State Employer "Pick-up" - Not FICA Wages
  • Chapter 16 - Income Taxation of Estates and Trusts
    • Learning Objectives
    • Introduction
    • Taxation of CRATs and CRUTs
      • Imposition of 100% Excise Tax on CRAT or CRUT UBTI
    • Grantor Trusts - Transfer of Life Insurance
    • Date of Death Value - Consistency for Estate and Basis Purposes
    • Trusts - Guidance for Sample CLAT Trusts
  • Chapter 17 - Estate and Gift Tax
    • Learning Objectives
    • Introduction
    • Estate and Gift Tax Rates
      • Estate and Gift Tax Unified Credit (Exclusion) Amounts
      • Annual Gift Tax Exclusion
    • Split Interest Trust for Estate Tax
      • Denial of Charitable Deduction - Galloway 2007-2 USTC ¶60,543
    • Proposed Regulations Related to §2053 - Claims Against the Estate
    • Transfer of Subdivided Vacation Home to QPRT
    • Proposed Regulations §2036 and 2039 - Grantor's Use of Property
  • Chapter 18 - Tax-Exempt Organizations
    • Learning Objectives
    • Introduction
    • Public Inspection of UBIT Returns
      • Interim Guidance
    • 990-N for Small Tax Exempts
    • Charitable Organization Restructuring Related Activities
    • Sale of Land for Operating Foundation Asset Diversification
    • Personal Use of School's Funds by Founder - Status Revoked
  • Chapter 19 - IRS Compliance Matters
    • Learning Objectives
    • Introduction
    • Change in Realistic Possibility Standard and Return Preparer Definition
      • Background
      • Income Tax Return Preparer Changed to Tax Return Preparer
      • New More-Likely-Than-Not Standard and Increased Penalty
      • Transitional Relief for Return Preparer Penalties
    • Frivolous Tax Submissions
      • Background
      • Changes to §6702
    • Other Revenue Raising Provisions of the Small Business and Work Opportunity Tax Act
      • Suspension of Penalties and Interest
      • Modification of Collection Due Process Procedures for Employment Tax Liabilities
      • Permanent Extension of IRS User Fees
      • Increase in Penalty for Bad Checks and Money Orders
      • Penalty for Filing Erroneous Refund Claims
      • Time for Payment of Corporate Estimated Tax
    • Statute of Limitations
      • Preparer Fraud - Open Statute - Allen Case 128 TC No. 4
    • Request for Penalty Rescission - §6707, 6707A
    • Improper Return Preparer Conduct
      • Reddy Case - 2007-2 USTC ¶50,529
      • Filing not Required for §7206(2) - Borden Case
      • Aiding in False Return Vacated - Palivos Case
    • Fraud by Payroll Company - Taxpayer Still Liable
    • Collection Statute Suspended - Consideration of Installment Agreement
    • Responsible Party for Excise Taxes - COO Liable
    • Privilege
      • Service 3rd Party Summons to CPA - Kuehne Case
      • Attorney Client and Tax Practitioner Privilege - BDO Case
    • Service's 12 Most Blatant Tax Scams
      • What to Do If Fraud Is Suspected
    • Regional Income Tax Agencies Treated as States for Confidentiality and Disclosure
      • Background
      • Changes for Regional Tax Agencies
      • Other TRHCA Changes in this Area
    • Whistleblower Reforms §7623
      • Background
      • Changes to the Reward Program
      • Failure of Service to Reward Informant - Conner Case
  • Chapter 20 - Practice Aids
    • Learning Objectives
    • Introduction
    • Tax Rate Schedules for 2007
      • Married Individuals Filing Joint Returns and Surviving Spouses
      • Heads of Households
      • Unmarried Individuals (other than Surviving Spouses and Heads of Households)
      • Married Individuals Filing Separate Returns
      • Estates and Trusts
      • Corporations
    • Circuit Court of Appeals by State/Territory
    • 2007 Mileage Rates
    • Per Diem Rates
      • SIFL Rates
      • Notice 2007-25, 2007-12 IRB 760, Foreign Housing Amounts - Adjustments and Additions to Notice 2006-87
    • Hybrid Auto Info
    • Auto Depreciation Limits - §280F
    • Lease Inclusion Amounts - §280F
    • List of 40 Frivolous Positions - §6702 - $5,000 Penalty
    • Selected 2007 Draft Forms
  • Chapter 21 - Ethics Focus: Taxation
    • Ethics Overview
    • Recent Developments
    • Spotlight on Independence in Tax Services
    • Key Ethical Dilemmas and Judgment Calls
    • Addressing Ethical Dilemmas
    • Available Resources
  • Chapter 22 - Latest Developments

731136

Excerpts

Content refers to previous edition; please check back for updates.

CHAPTER 1

INCOME

TABLE OF CONTENTS

KEY ISSUE DESCRIPTION PAGE
1A Section 529 Plans (PPA) 1-2
1B Foreign Earned Income and Housing Cost Exclusions (TIPRA) 1-3
 
Example    
1 Tax calculation with Section 911 exclusion 1-5
1C States Blocked from Taxing Retirement Payments to Nonresident Partners 1-6
1D Taxability of State Income Tax Refunds 1-7
 
Example    
1 State income tax refund limited 1-8
1E Tax-free Conservation Subsidies 1-8
1F Selected Other Items 1-9
  A. Sale of Lottery Payments 1-9
  B. Cash Incentives to Employees to Buy Environmentallyfriendly Hybrid Cars 1-10
  C. IRS Issues Non-acquiescence on Advance with Built-in Forgiveness Feature 1-11
  D. Appeals Court Holds Personal Injury Statute Unconstitutional 1-9

KEY ISSUE 1A Section 529 Plans (PPA).

  • Background
    1. Section 529 qualified tuition programs are authorized in two forms: prepaid tuition plans and college savings plans.
      • Prepaid tuition plans are contractual arrangements under which the investment grows at the rate of inflation applicable to the state's higher education system or that of an eligible educational institution.
      • A college savings plan is essentially a state-sponsored mutual fund under which the value increases based on the performance of the underlying investments.
    2. Investments in a Section 529 plan are nondeductible when made, with the investment and growth occurring in a tax-free manner. Distributions are tax-free to the extent they are used for qualified higher education expenses (tuition, room and board, books, and supplies) [IRC Sec. 529(c)].
      • Caution: However, under the provision enacted by the 2001 Tax Act, the ability to take tax-free distributions from Section 529 plans was scheduled to terminate on December 31, 2010.
    3. A number of other provisions enacted by the 2001 Tax Act were also scheduled to terminate on December 31, 2010, as follows:
      • A provision permitting certain private educational institutions to establish prepaid tuition programs that qualify under IRC Sec. 529 if they receive a favorable determination letter from the IRS, and if the assets are held in a trust created or organized for the exclusive benefit of designated beneficiaries,
      • Provisions permitting rollovers from one account to another,
      • Rules regarding the treatment of room and board as qualifying expenses,
      • Rules regarding coordination with the Hope and Lifetime Learning credits,
      • The provision that treats first cousins as members of the family for purposes of the rollover and change in beneficiary rules, and
      • Provisions regarding education expenses of special needs beneficiaries.
  • Section 529 plan provisions made permanent and regulatory authority added.
    1. Under the Pension Protection Act of 2006, all provisions of the 2001 Tax Act pertaining to Section 529 plans that were scheduled to expire at the end of 2010 have been made permanent [Act Sec. 1304(a), amending Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001].
    2. Treasury is granted broad regulatory authority to clarify the tax treatment of certain transfers and to ensure that qualified tuition program accounts are used for the intended purpose of saving for higher education expenses of the designated beneficiary, including regulatory authority to impose related recordkeeping and reporting requirements. Additionally, Treasury is authorized to limit persons who may be contributors to a qualified tuition program and to determine any special rules for the operation and tax consequences of such programs if the contributors are not individuals [Act Sec. 1304(b), adding IRC Sec. 529(f)].
    3. Effective date: August 17, 2006.
      • Observation: The regulatory authority granted to Treasury is intended to limit abuse of such programs. As an example, the Committee Report notes that taxpayers may seek to avoid gift and generation-skipping transfer taxes by establishing and contributing to multiple qualified tuition program accounts for different designated beneficiaries (using the privilege that permits a contributor to contribute up to five times the annual exclusion amount per donee in a single year and treat the contribution as having been paid pro-rata over five years). The contributor subsequently changes the designated beneficiaries of the account to a single, common beneficiary, followed by a distribution of the entire amount to this beneficiary without additional transfer tax consequences.

    KEY ISSUE 1B Foreign Earned Income and Housing Cost Exclusions (TIPRA).

    • Background
      1. U.S. citizens generally are subject to U.S. income tax on all their income, whether derived in the U.S. or elsewhere. A U.S. citizen who earns income in a foreign country also may be taxed on that income by the foreign country.
      2. The U.S. generally cedes the primary right to tax a U.S. citizen's non-U.S. source income to the foreign country in which the income is derived. This concession is affected by the allowance of a credit against the U.S. income tax imposed on foreign-source income for foreign taxes paid on that income.
      3. The amount of the credit for foreign income tax paid on foreign-source income generally is limited to the amount of U.S. tax otherwise owed on that income.
        • Observation: Accordingly, if the amount of foreign tax paid on foreign-source income is less than the amount of U.S. tax owed on that income, a foreign tax credit generally is allowed in an amount not exceeding the amount of the foreign tax, with a residual U.S. tax liability remaining.
      4. A U.S. citizen or resident living abroad may be eligible to exclude from U.S. taxable income certain foreign earned income and foreign housing costs (IRC Sec. 911).
        • This exclusion applies regardless of whether any foreign tax is paid on the foreign earned income or housing costs.
        • The foreign earned income exclusion generally is available for a qualified individual's non-U.S. source earned income attributable to personal services performed by that individual during the period of foreign residence or presence.
        • Observation: The maximum exclusion amount was scheduled at $80,000 for calendar years 2002 through 2007, with the amount indexed for inflation after 2007.
      5. The amount of a housing cost exclusion is equal to the excess of a taxpayer's "housing expenses" over a base housing amount, with the "housing expenses" representing the reasonable expenses paid or incurred during the taxable year for a taxpayer's housing in a foreign country.
        • Housing expenses include items such as utilities and insurance, but do not include separately deductible interest and taxes.

Videocourse Details

NASBA Field of Study: Taxes
Level: Update
Recommended CPE Credit: 16
Note: Credit for this course is preliminary.
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AICPA's Federal Tax Update (2008 Edition)
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