Net Investment Income Tax - 1 Hour CPE

Learning Objective: After completing this course, the student will be able to compute the net investment income tax (NIIT) and apply strategies included in the course to minimize the tax. The course includes studies of various issues affecting the NIIT, including: trade or business issues, material participation, grouping of activities to meet the material participation rules, real estate professionals, itemized deductions as investment expenses, home sale and a whole host of special considerations that affect the NIIT. CPE Hours: Federal Taxation = 1 CPE Credit / Total = 1 CPE Credit Accreditation: CTEC, IRS, Enrolled Agents, NASBA CPA Field of Study: Federal Taxation Publication Date: 8/16/2023   Instructional Delivery Method: Self-Study  Level: Intermediate Prerequisites: None Advanced Preparation: No Advanced Preparation Required  Author: Lee Reams, Sr. Course Material: A copy of the course material is available for download under the Additional References tab. Refund Policy: You