Instructor's Educational Materials |
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Employment Taxes
(PDF) ( Text Only PDF)
Topics include the following: Employer Identification Number (EIN); Information Forms; Hiring Employees; Withholding Requirements; W-4 Exercise; Advance Earned Income Credit (AEIC); Deposit Requirements 941 Liability; Monthly, Semiweekly Depositors; $100,000 Next Day Deposit Rule; Reporting Requirements Form 941; Form 940, FUTA Depositing Requirements; Deposit Penalties; E-file Employment Tax; Online Filing; How to Deposit; FTD Coupons, EFTPS.
Instructor Guide for Employment Taxes
(PDF) (Text Only PDF)
Topics include the following: Reference Material; Hand-Out Package Material; Payroll Example; FUTA Tax Information Example.
Depreciation
(PDF) (Text Only PDF)
Topics include the following: What Can and Cannot be Depreciated?; How to Figure Depreciation; Definitions; Compute Basis; Class Life; Placed in Service; Conventions; Computing Depreciation Deductions; Listed Property; Section 179 Election; Deduction Limitations; New Law.
Office in the Home
(PDF) (Text Only PDF)
Topics include the following: Requirements Determine Business Percentage; Other Considerations; Type of Expenses; Caution - Sale of Residence; Form 8829; Home-Based Business Tax Avoidance Schemes.
Travel and Entertainment
(PDF) (Text Only PDF)
Topics include the following: Categories of Travel and Entertainment; Business Trips, Allowable and Not Allowable Standard Mileage Rate; Actual Vehicle Costs; Commuting; Out-of-Town Travel Tax Home; Transient, Temporary of Indefinite Travel, Standard Meal Allowance; Per diem Rates; Flat Rate Payments for Travel; Meals and Entertainment; Gifts.
Accounting Methods for Construction Contracts
(PDF) (Text Only PDF)
Topics include the following: Cash and Accrual Methods for Reporting Income and Expenses; Short vs. Long Term Contracts; Home vs. General Contracts; Cost Comparison Method; Exempt-Contract PCM; Work Comparison Method, Completed Contract Method, Home Construction Contracts; Definitions; Type of Costs; General and Administrative Expenses; Direct Job Costs; Indirect Allocation.
Tax Issues for Construction Companies
(PDF) (Text Only PDF)
Topics include the following: Accounting Methods, Employee vs. Independent Contractor; Office in the Home; Automobile Expenses.
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Page Last Reviewed or Updated: December 12, 2008