It is not uncommon for a tax professional to fail to make a timely election for a client. Both the Internal Revenue Code and the Treasury Regulations offer taxpayers methods for filing a late election. This course will focus on various late election procedures with a focus on late election relief under Treas. Reg. 301.9100, commonly known as “section 9100 relief.” The course will also cover the ethical issues tax preparers face in advising clients on making late elections.
IRS CE: 1 Hour/Federal Tax Law;
NASBA CE: 1 Hour/Taxes
Presented by T. Joshua Wu
NSA ConnectED Webinar Series Program Level: Basic Prerequisites: None Advance Preparation: None Delivery Method: Group-Internet Based
No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.
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