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CSTC Academy - Interest Income, Expense & Deductions for Individuals, Investment and Businesses
Thursday, July 30, 2020, 10:30 AM - 12:10 PM PDT
Category: CSTC Academy

Thursday, July 30, 2020
10:30 AM to 12:10 PM 

Topic: Interest Income, Expense & Deductions for Individuals, Investment and Businesses
Speaker: Jane Ryder, EA, CPA
2 Federal Tax Law Hours
IRS: 18QC1-T-01361-20-O
CTEC: 1000-CE-4755

Course Description:
Interest income; US Treasury, OID, imputed interest, nominee interest, etc. Interest expense; homeowner mortgage, rental property, investment, margin, imputed interest, capitalized interest, shareholder/partner loans, reverse mortgages, student loans, etc. Also tracing rules, negative amortization, seller-financed interest, buying out spouse’s property ownership, buying out shareholder/partner, HERO solar loans, etc.

Knowledge Level: General

Learning Objectives:

#1: Review rules for interest income, OID, US Treasury, Nominee Interest, Imputed Interest, Tax-Free Muni's

#2: Interest Expense & Deductions for individuals, homeowner mortgage, margin interest, seller-financed mortgages, student loan interest, investment interest

#3: Interest Expense & Deductions for Rentals & Business, tracing rules, interest limitations, capitalized interest

#4: Other Interest Expense & Deductions, spouse buy out, partner/shareholder buy out, HERO loans, nominee interest, negative amortization and more

Jane Ryder, EA, CPA

Jane Ryder, EA, CPA has been providing tax preparation, accounting services, and tax collection resolution services since 1980. She runs her San Diego CPA firm and writes and speaks on many income tax, business compliance and accounting topics. Jane has a business centric practice, preparing and consulting on tax, accounting, and compliance matters for Corporations, S-corporations, LLC’s, Partnerships, and Trusts. She also specializes in IRS and state agencies collection problems, payment plans, audit representation, audit appeals, offers in compromise, and other compliance related issues. She earned a BS in Business Administration (Accounting) from SDSU and is currently licensed with the California State Board of Accountancy and admitted to practice before the the Internal Revenue Service as an Enrolled Agent.


Contact: [email protected] or 949-715-4192