Selected Topics in Individual Tax (103)

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Meeting Times:

Wednesday, November 08, 2023 8:30 AM - Wednesday, November 08, 2023 4:30 PM
Meeting times for all courses that you attend in person are expressed in LOCAL TIME for where the class is being held.


Single Price: $150.00
Multiple Discount Price: $140.00


CPE4U Colorado
4380 S Syracuse St Ste 110
Denver, CO 80237
(View on Map)

Delivery Method:

Group Live

Credit Hours:

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

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:

  • Identify the significant changes to the Form 1040 for 2022.
  • 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.
  • 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.
  • Identify individuals likely to be affected by the AMT and calculate the MTC carryforward.
  • Discuss common self-employment tax problems, including SE tax for LLC/LLP members and CCA 202151005.
  • Discuss the appropriate 2022-2023 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.
  • Explain the options for QIP which was placed in service in 2018 and 2019.


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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