To help give tax professionals a better understanding of how the IRS is implementing the law, the IRS is providing internal training materials categorized by audiences – small businesses, large businesses and international and tax-exempt entities. Each course has a brief description and links directly to the self-study materials.
Small Businesses TCJA Training Materials
Even if you are a small business, you may want to check out the training courses for large businesses or tax exempt entities, some of the provisions in the lessons may apply to you.
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Large Business & International TCJA Training Materials
This self-study module covers large business and international individuals and businesses. You may also find that some of the materials listed under for small businesses or tax-exempt entities may apply to your situation. Also note that both SBSE and LB&I have materials related to IRC Section 163(j) and 199A, as the provisions under these sections are applicable to both organizations.
Tax Exempt Entities TCJA Training Materials
Even if you’re an entity exempt from income tax, some of the lessons for small and large businesses may also apply to you.
Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.