Selected Topics in Individual Tax (730)

Register for this course:

The meeting times for this class are in the past. Please check here for additional meeting times.

Meeting Times:

Tuesday, November 21, 2023 8:30 AM - Tuesday, November 21, 2023 4:30 PM
The meeting time above is expressed in MOUNTAIN TIME, which is:
Eastern Time:
10:30 AM - 6:30 PM
Central Time:
9:30 AM - 5:30 PM
Pacific Time:
7:30 AM - 3:30 PM


This course is in the past and can no longer be purchased.


Internet Course - Live Streamed

Delivery Method:

Group Internet Based

Credit Hours:

5.0 IRS Federal Tax Law MF2AY-T-01287-23-O
3.0 IRS Federal Tax Update MF2AY-U-01286-23-O

CTEC Credits:

8.0 3 Federal Tax Update & 5 Federal Tax Law 1066-CE-0005

Field of Study:

Taxes - Technical (Individual Income Taxation)

Course Level:



Basic understanding of individual taxation

General Description:

Participants will review the rules, cases, and regulations that apply to common problems involved in preparing an individual income tax return. Specific areas will be explored in depth.

Learning Objectives:

After completing this course the participant will be able to:

  • Discuss the latest changes and legislative developments affecting individuals, including the Inflation Reduction Act and the CAA of 2023 and the continuing impact of the Tax Cuts and Jobs Act, including the treatment of digital assets.
  • Identify common problems encountered in marital dissolutions, including dependency exemption, child support, sale of residence, and transfer of an interest in a retirement plan.
  • Calculate the deduction for qualified business income under §199A and the forthcoming legislative changes to the §199A deduction.
  • Identify the types of individuals who are subject to the 3.8% Medicare tax and the forthcoming changes to the 3.8% tax on Form 8960.
  • Calculate the Kiddie Tax and differentiate between filing Form 8615 and Form 8814.
  • Discuss common self-employment tax problems, including SE tax for LLC/LLP members and CCA 202151005.
  • Discuss the appropriate 2023-2024 inflation adjustments, including the definition of a luxury auto.
  • Discuss principal residence issues, including the sale of a principal residence with a home office or an Airbnb, and identifying acquisition debt and home equity debt, including the new rules for qualified principal residence indebtedness and the COD rules.
  • Discuss the rules that apply to vacation homes, the home office deduction, and when commuting expenses are deductible.
  • Discuss the IRS guidance on meals provided by a restaurant.
  • Discuss deductibility of expenses from a PPP loan and requirements to claim the Employee Retention Credit.
  • Discuss the rules for distributions from retirement plans and IRAs after the Inflation Reduction Act.
  • Discuss the passive activity loss rules, including self-charged interest, as well as the limit on the amount of losses deductible under §461(l) and Form 461.
  • Discuss the rules that apply to the calculation of depreciation, including bonus depreciation, luxury automobiles, half-year and mid-quarter conventions, §179 additional first-year depreciation, and qualified improvement property.
  • Discuss the installment sale rules and the repossession of property sold for an installment note.


Mark A. Vogel is a retired professor and director of the University of Denver Graduate Tax Program, where for 38 years he taught courses in individual, fiduciary, tax accounting, partnership, and corporate taxation. He is the author of Divorce Taxation Guide (John Wiley & Sons) and Individual Taxation (Shepards/McGraw-Hill). He received a J.D. and LL.M. in Taxation from the University of Denver College of Law and an undergraduate accounting degree from the University of Notre Dame. He is also a CPA licensed in Illinois.

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