Understanding the New Partnership Audit Rules
Wednesday, June 12, 2019
This program examines the new partnership audit rules, effective for 2018 calendar year partnership returns, with a discussion of the opportunity to elect in early 2016 and 2017 returns.
This course qualifies for PTIN credit.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
- Repeal of TEFRA Unified Audit Rules.
- Overview of new regime.
- Effective dates.
- Proposed, temporary and final regulations.
- Electing in early - NEW Form 7036.
- Partnership representative designation and powers.
- Electing out of the new rules.
- Push out election.