Missed a webinar? Don’t worry, we have all our past webinars recorded for you to watch at your convenience. Browse our library of past webinars to keep yourself updated:
What Auditors Don’t Want You to Know
Introduction to Cost Segregation
§174 Updates
Participants will gain an understanding of the current landscape, legislative updates, and best practices for advising clients on navigating the amortization of § 174 expenses. This course introduces participants to the amortization of specified research and experimental expenditures (SREs) for federal income tax purposes. The relationship of  SREs to the research tax credit will be developed. Other TCJA changes to research-related provisions of the Code will also be discussed.
State and Local Tax Updates and 2024 Trends
During this session, attendees will gain insights into the current state and local tax landscape, recent legislative updates, and recommended approaches for advising clients on state and local tax matters stemming from the groundbreaking Supreme Court Case.
Summary of the Energy Tax Incentives Under the Inflation Reduction Act
During this session, attendees will be provided with an overview of Section §179D Commercial Building Tax Deduction, §45L Energy Efficient Home Credit, and §48 Energy Credit.Â
This webinar is eligible for both CPE Certification, as well as AIA Learning Units Credits
Intro to R&D & Form 6765
This course introduces attendees to the Research & Development Tax Credit under IRC § 41. Attendees will learn the history and evolution of the R&D Tax Credit since its inception in 1981. Attendees will further learn how to identify qualifying activities under the Four-Part Test as well as the types of qualified research expenses. Examples of developmental life cycles and case studies will be presented. Calculation methodologies will be presented for both income tax and payroll tax claims. The impact of IRC § 174 as well as proposed changes to the Form 6765 will be covered.
§174 Legislative Update and 2023 Recap
Participants will gain an understanding of any current legislative updates, any new regulations or sub regulatory guidance, and best practices for advising clients on tax accounting changes involving depreciation, the ERTC, R&D costs, and the §163(j) business interest deduction limit.
Uptick in Cost Segregation Audits
Participants will gain an understanding of the current landscape and best practices for advising clients on how to handle cost segregation audits in light of the increased post-IRA IRS funding.
Due Diligence Readiness: Navigating State and Local Tax Complexities in M&A Deals
New SSTS On Relying on Software Tools
Current State of Depreciation for Commercial Real Estate 2023
The SALT Landscape 5 Years After Wayfair
This course introduces practitioners to cost segregation studies. Practitioners will learn how to measure the benefit of a cost segregation study, when it applies, and the general principles upon which the study is based.
Sales Tax Consideration for Software Companies
Section 174 Updates in Notice 2023-63
174 Updates from IRS Townhall
Please join Source Advisors for a townhall webinar on the recent updates to the §174 amortization rules in IRS Notice 2023-63. Enjoy an opportunity for Q&A with Source Advisors’ specialists
Town Hall – Updates Regarding The Amortization of 174 Expenses And Strategies To Support Your Clients
There has been a lot of movement and discussions regarding the Amortization of 174 Expenses. With the extended due date coming up in a few months, we want to share insight into the discussions that are happening in DC and how CPAs are guiding/supporting their clients.
Understand the Requirements of Energy Star and ZERH Programs
The requirements to qualify for the 45L tax credit has changed due to the recently passed Inflation Reduction Act. Energy Star and Zero Energy Ready Home (ZERH) Certification are the only pathways to qualify for 45L. Now is a great time for architects, engineers, builders, and developers to understand the requirements of Energy Star and ZERH programs.
A Deep Dive into How 174 Affects Manufacturers with Westminster Tools
Section 174 puts U.S Manufacturers at a significant disadvantage compared to their global competitors, as China provides a 200% deduction for R&D expenses for manufacturers, whereas the U.S only allows for a 10% deduction in the current year. Join us in a live discussion with Colby Coombs from Westminster Tools as he shares the direct effects that the newly enacted 174 tax law has had on his business.
Learn How The Life Science Industry Can Maximize R&D Tax Credits and Properly Account For 174 Costs
Companies in the Life Science industry routinely develop unique solutions used as part of lab automation equipment, workflow management software, reagents, and consumable components for diagnostic testing. This makes the Life Science industry a fantastic market segment to explore the benefits of the R&D tax credit. During this workshop, we will explore the R&D Tax Credit for the Life Sciences Industry and the impact of Section 174, plus how to properly navigate the new Section 174 rules.
Ask the Industry Leaders: 174 Amortization
Join us for a LIVE Q&A session as we answer common questions asked about 174 and respond to live questions and comments. You won’t want to miss this!
How to Navigate Amortization of 174 Costs for the Software Industry
The tax law on how software companies account for research and development costs on their tax returns went into effect for the 2022 tax year. Come join us as we discuss the latest changes to amortizing R&D expenses, what it means for those in the software industry space, how to prepare for it, and what to expect.
Updates on 174 Amortization & the Interaction with the R&D Tax Credit
Due to overwhelming response to our last townhall, we are hosting another addition and offering it as a CPE. Changes to 174 rules are important regardless of whether a taxpayer claims the R&D credit, they are still required to amortize the R&D expenses.
Driving Your Firm’s Success by Providing R&D Tax Credits to Your Clients
Explore how you might begin offering R&D tax credit consulting services to your clients via an automated R&D tax credit calculation process!
In this webinar, participants will learn:
Town Hall – Amortizing R&D Costs, Your Taxes, and Your R&D Tax Credit
Five years ago, Congress changed the law on how companies account for research and development costs on their tax returns, but it did not go into effect until 2022. At Source Advisors, companies and CPAs have inundated us with questions on how this new law works, how it impacts companies’ taxes, and when Congress will fix it.
Townhall – 174 Amortization & the Interaction with the R&D Tax Credit
We are bringing inundated with questions related to the pending §174 changes. We are hopeful we will see a change to the law before 3/15; however, we want to be prepared if a legislative fix doesn’t pass before the initial deadlines. Regardless of whether a taxpayer claims the R&D credit, they are still required to amortize the R&D expenses. Consequently, taking the R&D tax credit is in their best interest to offset the income from the amortization.
PART 1 – 1-hour CPE Webinar: 45L & 179D Pre & Post IRA Updates
The requirements to qualify for 45L and 179D has changed due to the recently passed Inflation Reduction Act. Now is a great time to further your understanding of this valuable tax incentive.
1-hr CPE: Inflation Reduction Act & R&D Tax Credit Increased Amounts
Take a deeper dive into the technical aspects of the credit, learn how to differentiate the need for consultative approach versus a do it yourself software program, and ultimately how to grow your practice by expanding your R&D tax credit study offering.
LIFO 1-Hour CPE Webinar: How to Help Businesses Increase Cash Flow During Inflationary Times
Inflation continues to be a hot topic for all of us. Tie the cost of inflation with the concern of profitability, ultimately managing cash flow, and you have many CPAs are revisiting LIFO with their clients. Given that economists are projecting inflation will continue, discussing LIFO with clients is becoming a leading conversation.
Amortizing R&D Expenses Town Hall
We have been fielding a number of questions about what is happening with the new requirements for amortizing research expenses starting in 2022. We hosted a town hall to discuss this and field all your questions.
Source Advisors provides firms with deep dives into various tax credits in 1 hour CPE Sessions
