Centralized Partnership Audit Rules
Total Credits: 2 including 2 Taxes - Technical
- Average Rating:
- 0
- Categories:
- ACPEN Industry Institute | ACPEN Tax Institute | IRS Approved | Tax
- Speaker:
- Shelli Huston, CPA, MS
- Course Levels:
- Basic
- Duration:
- 2 Hours
Description
2018’s filing season brought new questions about how the IRS audits Centralized Partnership returns. This course addresses those questions and provides direct and succinct answers, so the practitioner knows what to expect going forward. Additionally, this course will enable the practitioner to provide expository tax advice, putting the client at ease during tax season.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Basic Course Information
Major Subjects- Changes to IRS auditing of Form 1065, including LLCs taxed as partnerships
- Understanding new CPA rules such as the Imputed Underpayment rule and how that affects partners’ basis
- Understanding the 199A Pass-Through Deductions and what level these deductions take place
- Review of prior years’ Partnership Audit Regimes and learning how and why CPAR replaces those regimes and criterion for electing out
Learning Objectives
- List and define the new Centralized Partnership Audit Rules
- Record new rules and regulations when filing Partnership returns
- Interpret effective planning strategies
- Demonstrate that clients are meeting compliance regulations
Course Materials
Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB) | Available after Purchase |
Centralized Partnership Audit_Slides Handout (1015.7 KB) | 26 Pages | Available after Purchase |
IRS CE Credit Request Form (137 KB) | Available after Purchase |
Speaker

Shelli Huston, CPA, MS Related Seminars and Products
Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For CPAs, EAs, and other financial professionals
Yellow Book No
Course Developer Arthur Werner
Date Added to Catalog 02/12/2020
Original Recording Date 01/30/2020
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.