Please note that this site contains archived versions of webinars. Continuing education credits are not available for watching archives. Please visit IRS.gov for upcoming webinars.
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Americans Abroad Tax Obligations and Reporting
The webinar topics are:
Specify the U.S. income tax obligations of U.S. citizens and resident aliens living and working outside the U.S., Discuss the individual income tax reporting requirements, Explain the requirements for reporting foreign assets or investments on a Report of Foreign Bank and Financial Accounts (commonly referred to as FBAR), List the requirements for claiming the foreign earned income exclusion, Discuss relief through the Foreign Tax Credit, and Summarize the U.S. employment tax obligations of U.S. citizens and resident aliens living and working outside the U.S. Reviewed 06/28/2023
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An Overview of the Foreign Tax Credit
This webinar will describe the purpose of the foreign tax credit, describe the purpose of properly sourcing income for foreign tax credit computation purposes, determine the criteria that taxes must meet in order to be eligible for the foreign tax credit and much more. Reviewed 03/03/2020
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Applying for Exemption
This presentation provides an overview of how to apply for tax exempt status, including what steps to take before applying, the various types of tax-exempt status, and tips to shorten the application process. Reviewed 07/07/2021
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Asistencia a víctimas de robo de identidad
Este webinar será cubrir el seguimiento: conocer las señales del robo de identidad, entender los pasos a seguir si usted es un victim, aprender cómo proteger su información e identidad Reviewed 11/30/2020
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Ausfüllanleitungen für das Formular 1042 [Form 1042]
In dieser Präsentation geben wir einen kurzen Überblick über die verschiedenen Quellensteuerregelungen, sowie einen allgemeinen Überblick über das Formular 1042. Dann gehen wir auf die Einzelheiten des Formulars ein, indem wir jeden Abschnitt (Zeile für Zeile) durchgehen und einige Beispiele für häufig vorkommende Fehler beim Ausfüllen des Formulars geben. Reviewed 11/30/2022
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Bankruptcy and the IRS
This webinar will provide an overview of the roles of IRS Specialty Collection - Insolvency, how to properly notify the IRS of a bankruptcy filing, the effect of bankruptcy on taxes and tax liabilities, and much more. Reviewed 02/03/2022
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Bankruptcy and the IRS
This webinar will discuss:
Exceptions to discharge
Effects of Automatic Stay
Valuation of secured Notice of Federal Tax Lien
Debts accrued during filing year
Unfiled pre-petition returns
Individual liability for corporate tax liability
Plan feasibility
Technological advances
Plus, a live Q & A Reviewed 05/18/2023
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Bankruptcy and the IRS Presented by Chief Counsel
This webinar will discuss the roles of IRS Specialty Collection, Chief Counsel, U.S. Attorney's and Department of Justice. It will also discuss how to properly notify the IRS of a bankruptcy filing, and much more. Reviewed 09/30/2022
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Circular 230: Practicing “Inside the Lines” Throughout the Tax Engagement Lifecycle
This webinar will cover:
• Tax Engagement Lifecycle
• Framework for Regulating Practice before the Internal Revenue Service
• How Circular 230 Applies throughout the Tax Engagement Lifecycle and Best Practices for Practicing “Inside the Lines”
• OPR Disciplinary Process
• Contact Information and Resources
• Plus, a live Q & A Reviewed 11/17/2022
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Como ver la información de su cuenta del IRS
Durante este seminario web aprenderá cómo acceder a una cuenta individual del IRS, comprender las características de la cuenta, explorar la herramienta "ver su cuenta" y mucho más. Reviewed 12/08/2020
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Comprendre le formulaire 1042 (Understanding Form 1042 – French)
Objectif : Donner une vue d’ensemble du formulaire 1042, Expliquer les changements récents ayant un impact sur le formulaire 1042, Décrire les obligations déclaratives générales du formulaire 1042, Expliquer certaines règles de base à suivre en remplissant le formulaire 1042, Expliquer chaque ligne du formulaire 1042 and Décrire les erreurs courantes Reviewed 05/18/2023
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Determining Tax Residency Status
This webinar provides an overview of the impact of residency status on U.S. taxation, differentiate residency status under U.S. immigration law versus U.S. tax law...and more. Reviewed 07/24/2019
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Employee Retention Credit
This webinar is presented by the Office of Fraud Enforcement and National Fraud Counsel. The webinar will provide an overview of the Employee Retention Credit (ERC), discuss key areas of ERC compliance, list characteristics of potential ERC fraud, describe ways to report potential ERC fraud and steer your clients away from it and a Q & A session. Reviewed 07/31/2023
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Estate and Gift Tax
This webinar will:
-Discuss basic responsibilities and filing requirements after someone dies
-Explain the basics of Federal estate and gift tax, including the filing requirements for estate tax returns and gift tax returns
-Highlight recent developments
-Plus, a live Q & A Reviewed 02/08/2023
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FATCA Responsible Officer Certifications of Compliance
This webinar will help you understand the Foreign Account Tax Compliant Act (“FATCA”) Responsible Officer (“RO”) certification requirements, differentiate between a Certification of Preexisting Accounts (“COPA”) and a Periodic Certification and much more. Reviewed 10/20/2020
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FATCA Responsible Officer Certifications of Compliance (GERMAN)
Wer ist zur Certification verpflichtet?, Bestimmen Sie die Unternehmen, die die jeweilige Certification einreichen müssen, FATCA Klassifizierungen und ihre Beziehung zu den Certification Fragesätzen, Festlegung der Zeiträume/Fristen für die Periodic Certification und die COPA, Überprüfung der Certification-Resultate und deren Auswirkungen, Navigieren und beschreiben Sie den Certification-Ablauf, Erörterung der mit der Certification zusammen-hängenden Verzugsfälle [Events of Default] und der vorläufigen Anleitung (Interim Guidance) und Identifizierung von Ressourcen, die bei der Navigation und Beantwortung von Fragen im Zusammenhang mit certifications helfen Reviewed 08/22/2022
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FATCA Responsible Officer Certifications of Compliance (JAPANESE)
FATCA認証のトピック: 外国口座税務コンプライアンス法(FATCA)プログラムの紹介, FATCA 認証要件の紹介:FATCA責任者(RO)の認証要件について説明, 既存口座の認証(Certification of Preexisting Accounts 、COPA)と定期認証(Periodic Certification)との違い, 誰が認証を求められているか? , それぞれの認証を提出する必要のある企業を決定する, FATCAの分類と認証の質問セットとの関係, Periodic CertificationとCOPAのタイムラインと期限の決定, 認証結果とそれに含まれる意味の検討, 認証プロセスのナビゲーションと説明, 認証に関連した不, 履行の事態(Event of Defaults)と暫定ガイダンスの説明, 認証に関連して発生する質問の対応に役立つリソースの特定 Reviewed 09/12/2022
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File Error-Free Form 1023-EZ Webinar
In this presentation, you’ll learn who can use Form 1023-EZ to apply for tax exemption, and how to submit an error-free form. Reviewed 02/18/2021
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Foreign Earned Income Exclusion
This webinar provides an overview of and answers the questions: What is the Foreign Earned Incomer? Explain the concept of tax home and the foreign earned income exclusion..and more. Reviewed 07/03/2019
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Foreign Payments Practice - Financial Intermediary Program (FRENCH)
Les sujets de ce webinaire sont: Décrire les principales différences entre les anciens et les nouveaux accords QI/WP/WT ; Lister les différentes composantes de la conformité QI/WP/WT et les principaux domaines de responsabilité devant être examinés lors de l'examen périodique; Décrire le processus de certification; Préparer les informations pour remplir la certification; Naviguer dans le système de certification QI/WP/WT dans le cadre du système de gestion des demandes et des comptes (QAAMS) ; Localiser les ressources qui vous aideront à vous orienter dans le système de certification et à répondre aux questions; et Vous tenir au courant des questions actuelles concernant les QI/WP/WT Reviewed 08/18/2022
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Foreign Tax Credit - Individuals
This webinar will overview Foreign Tax Credit concepts, treaty versus statutory withholding rates, Foreign tax redeterminations, and much more. Reviewed 08/30/2022
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Foreign Tax Credit Common Issues
This webinar will explain the creditability of foreign taxes with respect to treaty rates vs. statutory withholding rates, explain the impact that the recent Tax Cuts and Jobs Act of 2017 has on the foreign tax credit and much more. Reviewed 11/09/2020
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Foreign Tax Credit Creditability Around the Globe
This webinar will review the basic foreign tax credit concepts, the relevance of tax treaties and totalization agreements, review the creditability of foreign taxes in three continents and much more. Reviewed 12/15/2020
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Impuesto de Trabajo por Cuenta Propia - Territorios de los Estados Unidos
Este seminario web proporciona un resumen de y contesta las siguientes preguntas: ¿Qué es trabajo por cuenta propia? ¿Cómo calcular el ingreso neto de trabajo por cuenta propia para propósito del impuestos de trabajo por cuenta propia de los Estados Unidos? ¿Multas?.... y mucho más. Reviewed 07/29/2019
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Internal Revenue Service and Federal Trade Commission presents: Scams, Tax Related Identity Theft and Identity Protection PIN
Objectives:
- Learn about common consumer and tax-related identity theft scams
- Identify methods for reporting and recovering from Identity Theft
- Understand how identity thieves trick their victims into providing personally identifiable and financial information
- Learn about the IRS Identity Protection Personal Identification Number Program
- Discover how to avoid bad return preparers
- Hear about resources to protect yourself from identity thieves
- Learn about IRS? partnership with the Security Summit
- Plus, a live Q & A Reviewed 02/10/2023
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K2/K3 With a Focus on the Foreign Tax Credit - Individuals
This webinar will:
- Provide an overview of the new schedules K2/K3, their purpose & history
- Discuss the various parts of the K2/K3 with special emphasis on Part I, Part II and Part III
- Explain the exception to filing the Schedules K2 and K3
- Plus, a live Q & A Reviewed 02/15/2023
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Looking to Tax Year 2022: American Rescue Plan Tax Changes to Earned Income Tax Credit and Other Child-Related Credits
This webinar will:
Explore the eligibility rules for:
-Earned Income Tax Credit (EITC),
-Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), Other
Dependent Credit (ODC),
-American Opportunity Tax Credit (AOTC) and
-Head of Household (HOH) filing status for 2022 returns
-Outline due diligence responsibilities when filing returns claiming the EITC, CTC/ACTC/ODC, AOTC, and HOH filing status
-Explain how to avoid common errors when claiming the applicable tax benefits
-Address some of the questions most frequently asked by tax professionals
-Share IRS refundable credits online resources for tax professionals
-Plus, a live Q & A Reviewed 01/30/2023
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New Continuing Education Requirements
This video explains the new continuing education requirements for viewers to receive a certificate of completion when watching IRS sponsored webinars as well as what CE providers must do in order to offer CE credit. Reviewed 12/17/2020
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Número de Identificación Personal del Contribuyente
Este seminario web gratuito es de 30 minutos y todos pueden asistir. Temas: Requisitos para los ITIN vencidos, Implementación de los requisitos de vencimiento del ITIN, Renovación de los ITINs, Información de proceso de la declaración, Cambios en la política del ITIN, Información de recursos Reviewed 06/23/2021
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Practical Considerations - Foreign Tax Credit - Form 1116
This webinar will cover:
- Provide FTC Overview
- Discuss FTC Limitation
- Discuss Concepts of Sourcing and Categorization
- Analyze Details of Form 1116 and new Schedules
- Go over 2020 Form 1040/Form 1116 Example
- Plus, a live Q & A Reviewed 02/13/2023
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Qualified Educational Assistance Programs, IRC Section 127
The webinar will: Explain the meaning of Educational Assistance under IRC Section 127; Explain employer responsibilities for educational assistance; Explain key terms under employer educational plans; Explain what income is excludable from gross income under IRC section(s) 127, 117, 162, 212; plus a live Q&A session Reviewed 09/20/2023
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Reconciliation of Payroll
So why do you think it is important to reconcile Forms 941, W-3 and W-2 to gross payroll? There are benefits to performing a reconciliation. Employers who reconcile payroll can avoid discrepancies and costly errors by
ensuring employees' wages and taxes which are reported to both the Internal Revenue Service and the Social Security Administration match. The information in this presentation provides general guidance on how to
reconcile Forms 941, W-3 and W-2 to gross payroll. Reviewed 10/22/2021
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Relief Procedures for Certain Former Citizens
This webinar will provide background on United States citizenship by birth and relinquishing citizenship, discuss tax implications of relinquishing citizenship, describe the purpose and scope of the new Relief Procedures for Certain Former Citizens (“relief procedures”), and much more. Reviewed 10/30/2019
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Reporting Election Workers Earnings
This presentation explains what workers are considered election workers; how much can election workers earn without taxes being withheld; the difference between reportable and taxable wages; and whether training and expense reimbursements are considered taxable income Reviewed 07/20/2021
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Retirement Plans for Small Employers and Self-Employed
Watch this webcast to learn: Why offer a retirement plan? Who can adopt a retirement plan? Key features of IRA-based plans and qualified plans. Pros & cons of each type of plan. How to choose the best plan for each type of employer and filing requirements for each type of plan. Reviewed 01/29/2021
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Return Preparer Office: What You Should Know
This webinar will help you to understand the PTIN requirements and when to renew, enrolled agent requirements, Annual Filing Season Program requirements, and much more. Reviewed 10/21/2020
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Sale of Partnership Interest
This webinar will review the tax law relating to the sale of partnership interest tax issues, gain insight to common issues encountered during the sale of partnership interest, and much more. Reviewed 12/10/2020
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Seminario web sobre certificaciones de cumplimiento de FATCA para Oficiales Responsables
Temas: Introducir a la Ley de Cumplimiento Tributario de Cuentas Extranjeras (Foreign Account Tax Compliance Act) (FATCA); Revisar los requisitos de certificación de FATCA: Describir los requisitos de certificación de FATCA para el Oficial Responsable ("RO"); Diferenciar entre la certificación de cuentas preexistentes (Certification of Pre-existing Accounts) ("COPA") y la certificación periódica (Periodic Certifications); Discutir quien está obligado a certificar y los tipos de entidades que están obligados a presentar sus respectivas certificaciones; Determinar las entidades que están obligados a presentar sus respectivas certificaciones; Examinar las clasificaciones de FATCA y su relación con los conjuntos de preguntas de certificación; Determinar los plazos/fechas de vencimiento de Periodic Certification y COPA; Examinar los resultados de certificación e implicaciones; Navegar y describir el proceso de certificación; Discutir eventos de cancelación (Event of Defaults) relacionado con la certificación y directriz provisional; Identificar los recursos que ayudarán a navegar y responder a las preguntas que surjan relacionadas con las certificaciones Reviewed 01/03/2023
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Streamlined Domestic Offshore Procedures, FBAR and Form 8938
This presentation will:
- Explain the Streamlined Domestic Offshore (SDO) Filing Compliance Procedures
- Provide an overview of the Report of Foreign Bank and Financial Accounts (?FBAR?) filing requirements
- Discuss Form 8938 ? Statement of Specified Foreign Financial Assets
- Plus a live Questions and Answers sesion Reviewed 02/13/2023
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Tax Changes from a Forms Perspective - Tax Year 2021
This webinar will provide an overview of major income tax changes for individual taxpayers for tax year 2021, major employment tax changes for tax year 2021, major tax form changes from 2020 to 2021, and much more. Reviewed 01/24/2022
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Tax Reform Basics for Employers
This webinar highlights changes impacting employers; including the employer credit for paid family and medical leave, employee achievement awards, qualified transportation fringe benefits and other provisions impacting employers. Reviewed 11/19/2018
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Tax Reform Basics for Small Businesses and Pass-Through Entities
This webinar highlights changes, including section 179 expensing, bonus depreciation, like-kind exchanges, and extending the time limit for filing an administrative claim and for bringing a suit for wrongful levy. This webinar also provides an overview of the deduction for qualified business income, section 199A. Reviewed 12/05/2018
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Tax Reform Due Diligence Requirements
This webinar gives tax professionals updates and guidance on how the TCJA provisions will affect their due diligence requirements. It also addresses common errors, how to avoid them and applicable penalties if requirements are not met. Reviewed 02/06/2019
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Tax Security 2.0: A Tax Pro's Security Checklist
This webinar will Outline the “Security Six basic protections, discuss how to create a written data security plan, recognize the signs of client data theft, and include the testimony of 2 tax professionals who were victims of a data breach. Reviewed 12/17/2020
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Tax Withholding Estimator
This webinar will Illustrate the user-friendly features and design improvements of the new IRS withholding estimator to help taxpayers check their withholding. It will demonstrate how to use the new withholding estimator, and explain why taxpayers need to do a Paycheck Checkup to check their withholding. Reviewed 10/15/2019
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Taxable Fringe Benefits for Employers
A fringe benefit is a form of pay, including property services, cash, or cash equivalent, in addition to stated pay for the performance of services. Under the Internal Revenue Code, all income is taxable, unless an exclusion applies. Review this presentation to learn even more about taxable fringe benefits. Reviewed 04/30/2021
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Taxation of Nonresident Alien Individuals
This webinar will: Explain generally how nonresident alien (NRA) individuals are taxed; Identify the common types and tax treatment of effectively connected income (ECI) and U.S. source nonbusiness fixed or determinable, annual or periodical (FDAP) income; Identify the common types of deductions and tax credits available to NRAs; and Provide a live Q & A. Reviewed 08/23/2023
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Tip Agreement Year-End Reporting Obligations
This webinar will discuss year-end reporting obligations for those with Tip Agreements. Topics will include required annual reports, tips on improving year-end reporting for Form 14439, and much more. Reviewed 01/11/2022
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Tip Information for the Cosmetology Industry
This webinar will give an overview of tip reporting requirements related to the Cosmetology Industry, including definition of tip income, responsibilities of employees, salon owners, cosmetology students and much more. Reviewed 09/07/2021
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U.S, Taxation of Foreign Students and Scholars
This webinar will explain the basic U.S. tax residency rules, identify common types and tax treatment of income earned by foreign students nd scholars, and much more. Reviewed 10/21/2021
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U.S. Territories - Self Employment Tax
This webinar provides an overview of and answers the questions: What is the self employment? How to calculate net self-employment income for U.S. self-employment tax purposes? Penalties? ...and more. Reviewed 08/01/2019
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Uitleg Formulier 1042 (Dutch Version Understanding Form 1042)
Op de agenda voor deze presentatie staat een kort overzicht van de verschillende inhoudingsregelingen. We zullen eveneens een overzicht geven van Formulier 1042 en dan het Formulier sectie voor sectie (regel voor regel) in detail bespreken en tevens een aantal voorbeelden geven van vaak voorkomende fouten bij het indienen van het formulier. Reviewed 02/06/2023
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Understanding an Offer in Compromise
This webinar will give an overview of the IRS Offer in Compromise program. Topics will include: Offer in Compromise (OIC) and why it is used as a Collection tool - General overview of OIC Calculation including special circumstances - Discussion around the Offer in Compromise Pre-Qualifier Tool on IRS.gov and how it works. Reviewed 08/12/2019
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Understanding Bankruptcy from an IRS Perspective
This webinar provides an overview and answers the questions: What is the role of the IRS Insolvency function? How is the IRS notified of a bankruptcy filing? What effect does bankruptcy have on taxes and tax liabilities....and more. Reviewed 06/25/2019
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Understanding Individual Taxpayer Identification Numbers (ITINs)
The webinar will provide an overview of the following:- Describe tax reform changes that impact ITIN holders. - Understand the W-7 application process for ITIN renewals, Understand common reasons for delays in processing W-7 applications, and much more Reviewed 03/10/2020
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Understanding Tax Relief for Disasters
This webinar will give an extensive overview of tax relief for victims of disasters. Topics will include: Identifying types of relief available to taxpayers in a disaster area; Calculating disaster area casualty losses; Documenting disaster area casualty losses; Obtaining information about federally declared disaster areas; Learning about IRS Disaster Assistance and Emergency Relief Program. Reviewed 05/06/2019
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Understanding the Basics of the Dark Web
This webinar provides an overview of and answers the questions: What is the Dark Web? How does the Dark Web work? What is a Dark Net Market? ...and more. Reviewed 09/18/2018
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Understanding the Basics of Virtual Currency
This webinar provides an overview and answers the questions: What is virtual currency? How do virtual currency transactions work? What is the blockchain? ...and more. Reviewed 09/18/2018
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Understanding the e-Services Transcript Delivery System
This webinar will give an overview of ensuring access to Transcript Delivery System (TDS) using e-Services, how Secure Access Helps, secure Access Registration Steps for new and existing e-Services users and much more. Reviewed 12/17/2020
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Understanding the Gig Economy
This webinar will cover the following: - What is the Gig Economy?, - How does a gig worker know if they are an employee or self-employed?, - Business expenses and recordkeeping for gig workers, and much more. Reviewed 03/03/2020
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Updates from the National Taxpayer Advocate
This webinar will provide an over of the Taxpayer Advocate Service's independent function, lesson learned from the 2021 filing season and what to expect for 2022, highlights from the 2021 National Taxpayer Advocate's Annual Report to Congress, and much more. Reviewed 02/02/2022
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Uploading Forms 2848 and 8821 with Electronic Signatures
This webinar will help you understand new options for submitting third-party authorization forms and signatures electronically, review the step-by-step process for successfully uploading forms, and much more. Reviewed 12/22/2020
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Worker Classification
This presentation explains the definition of an employee and how to decide whether a worker is an employee or independent contractor. Reviewed 10/16/2020
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World of Offer in Compromise
This webinar will overview the definition of an Offer in Compromise, describe the Offer process and lifecycle, and much more. Reviewed 06/03/2022
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了解什么是个人报税识别号码 (ITIN)
我们的目的是在本研讨会结束之后,您将能够 谈论税法改革变化对ITIN持有人的影响; 了解表格W-7 国税局个人报税识别号码更新的申请过程; 了解导致延迟处理 W-7申请表的常见原因; 以及, 了解认证ITIN验收代理人的职责。 Reviewed 06/29/2021
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使用国税局在线服务:了解身份验证过程
在这次讨论中,你将了解到我们是如何改进对许多国税局在线服务的访问体验。我们还将重点讨论这对电子服务用户意味着什么。然后,我们将详细介绍我们新的身份验证平台,包括新的注册程序的概述。最后,我们将进行要点总结。 Reviewed 10/26/2022
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