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Federal Taxation Certificate of

Achievement Program


This program provides an overall exposure to the main and key concepts in Federal Taxation and to most frequent situations encountered by tax professionals who practice in Puerto Rico.

You may choose any of the following alternatives:
   a. Enroll in the 7 required courses (45 CPE credits) and obtain the Certificate of

       Achievement.
   b. Enroll in all 10 courses (58 CPE credits) and obtain the Certificate of

       Achievement as well as special discount.
   c. Select individual courses according to your needs and interest.

Overview of the Federal Tax System
(TX-OFTS) (1617-281)

The tax system of the USA comprises income, payroll, property, sales, imports, estate and gifts as well other fees imposed by the Republic, states and counties. This course will examine the levels and types of taxation as well as the types of taxpayers and the topics which follow: overview of income tax concepts, payroll taxes, sales and excise taxes, property taxes, custom duties, and estate and gift taxes. Tax administration agencies.


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Tax

NASBA Field of Study: Tax

Category: Required Course

Pre-requisite: BBA degree

Advance Preparation: None

Level: Basic

Date: February 2, 2017

Registration: 2:15pm - 3:00pm                Seminar: 3:00pm - 7:00pm

Instructor:
   Antonio Bauzá Santos CPA, Esq.; Member, Morell Bauzá Dapena & Cartagena, LLC

Federal Income Tax
(TX-IFIT) (1617-282)

Who is required to file the individual federal tax return. Income determination. Allowed credits and deductions. Alternative minimum tax. Tax computation. Credit against tax. Rules for estimated tax. Dispositions applicable to corporations.


Instructional Delivery Method: Group Live

CPE Credits: 8

P. R. Field of Study: Tax

NASBA Field of Study: Tax

Category: Required Course

Pre-requisite: None

Advance Preparation: None

Level: Basic

Date: February 9, 2017

Registration: 8:00am - 8:30am                 Seminar: 8:30am - 4:45pm

Instructor: Margaret Valentín Montalvo, CPA, Sole Practitioner

Federal Tax Treatment of Investment Income
(TX-FTTII) (1617-283)

Tax treatment of interest, dividends, and capital gains and losses including proceeds from real estate transactions and stock. Determining basis and adjusted basis. Distributions of qualified retirement plans for bona fide residents of Puerto Rico. Changes for tax year 2014, Reporting forms 1099-Int, 1099-Div, 1099-OID, 1099-B and 1099-S. Revenue Procedures 2004-37. Form 8949 to report capital gains and losses.


Instructional Delivery Method: Group Live

CPE Credits: 3

P. R. Field of Study: Tax

NASBA Field of Study: Tax

Category: Required Course

Pre-requisite: Basic level course on Federal Income Tax or equivalent.

Advance Preparation: None

Level: Intermediate

Date: February 15, 2017

Registration: 8:15am - 9:00am                Seminar: 9:00am - 12:00pm

Instructor:
   Gloria Gelabert, Enrolled Agent, Internal Revenue Service

Foreign Tax Credit
(TX-FTC) (1617-284)

Course focused on how to compute the Foreign Tax Credit on the Federal return of residents of Puerto Rico who need to file both a U.S Income Tax Return and a Puerto Rico Income Tax Return. Topics include: source of income rules, qualifying taxes, categories of income and the allocation of income within and without the United States; carrybacks and carryovers of foreign taxes and adjustments for Foreign Tax Credit Redeterminations. Exercises illustrating step-by-step preparation of Form 1116 (Foreign Tax Credit).


Instructional Delivery Method: Group Live

CPE Credits: 6

P. R. Field of Study: Tax

NASBA Field of Study: Tax

Category: Required Course

Pre-requisite: Must have previous experience with the preparation of Federal Income Tax Returns, and knowledge of general Federal individual income tax concepts.

Advance Preparation: None

Level: Intermediate

Date: February 17, 2017

Registration: 8:15am - 9:00am                Seminar: 9:00am - 4:00pm

Instructor:
   Gloria Gelabert, Enrolled Agent, Internal Revenue Service

Workshop: Preparing the Federal Income Tax Return
(TX-WPFITR) (1617-285)

The individual income tax return: section 933 of the Internal Reserve Code, source of income rules, who must file this return, deductions adjustments to income, and credits. Self-employment tax: who must pay, completing the forms, and estimated tax. Alternative minimum tax. Discussion of the federal income tax return for corporations.


Instructional Delivery Method: Group Live

CPE Credits: 16

P. R. Field of Study: Tax

NASBA Field of Study: Tax

Category: Required Course

Pre-requisite: Individual Federal Income Tax, 1040 PR, Federal Tax Treatment of Investment Income, Foreign Tax Credit, Property Transactions.

Advance Preparation: None

Level: Intermediate

Date: February 24 & 25, 2017

Registration: 8:00am - 8:30am                Seminar: 8:30am - 5:00pm

Instructors: Margaret Valentín Montalvo, CPA, Sole Practitioner

                       Gloria Gelabert, Enrolled Agent, Internal Revenue Service                

Property Transactions
(TX-PT) (1617-286)

Capital gains and losses. Dispositions applicable to US and PR.


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Tax

NASBA Field of Study: Tax

Category: Elective Course

Pre-requisite: Basic Federal Income Tax course.

Advance Preparation: None

Level: Intermediate

Date: February 27, 2017

Registration: 2:15pm – 3:00pm                Seminar: 3:00pm – 7:00pm

Instructor:
   Antonio Bauzá Santos CPA, Esq.; Member, Morell Bauzá Dapena & Cartagena, LLC

1040 PR
(TX-1040PR) (1617-287)

Self-employment tax: filing requirements for residents of Puerto Rico; the “Additional Medicare Tax” and Form 8959; allowable income, expenses and deductions; expenses related to offices located “at home”. Additional Child Tax Credit for residents of Puerto Rico. How to claim Social Security paid in excess.


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Tax

NASBA Field of Study: Tax

Category: Required Course

Pre-requisite: Basic knowledge on Puerto Rico income tax applicable to self-employed individuals.

Advance Preparation: None

Level: Basic

Date: March 2, 2017

Registration: 12:45pm – 1:30pm                Seminar: 1:30pm – 5:30pm

Instructor: Margaret Valentín Montalvo, CPA, Sole Practitioner

Federal Income Tax Planning
(TX-FITP) (1617-288)

Review of wealth management best practices. Alternatives for minimizing and/or deferring taxation. Investments and their tax impact. Retirement tax planning. Fundamentals of estate and gift taxes. Ways to reduce the gross estate. Legal aspects. The process of developing an estate plan.


Instructional Delivery Method: Group Live

CPE Credits: 3

P. R. Field of Study: Tax

NASBA Field of Study: Tax

Category: Elective Course

Pre-requisite: Overview of the Federal Tax System, Tax Research, Individual Federal Income Tax, Federal Tax Treatment of Investment Income, Foreign Tax Credit, Property Transactions.

Advance Preparation: None

Level: Advanced

Date: March 13, 2017

Registration: 2:15pm - 3:00pm                Seminar: 3:00pm - 6:00pm

Instructors:
   Yolanda Rosich Clemente, CPA, PFS, CFP; Vicepresident Senior and Investment Consultant, Popular

       Securities
   Zaida Montalvo Díaz, CPA, CPWA; Vicepresident, Senior Wealth Management Advisor, Popular One /        Wealth Management Division / Banco Popular de PR

Estate Planning
(TX-EP) (1617-289)

Fundamentals of federal estate and gift taxes. Legal aspects and issues. The process of developing an estate plan.


Instructional Delivery Method: Group Live

CPE Credits: 6

P. R. Field of Study: Tax

NASBA Field of Study: Tax

Category: Required / Elective Course

Pre-requisite: Overview of the Federal Tax System, Individual Federal Income Tax, Federal Tax Treatment of Investment Income, Foreign Tax Credit, Property Transactions.

Advance Preparation: None

Level: Intermediate

Date: March 20 & 21, 2017

Registration: 2:15pm - 3:00pm                Seminar: 3:00pm - 6:00pm

Instructors:
   Zaida Montalvo Díaz, CPA, CPWA; Vicepresident, Senior Wealth Management Advisor, Popular One /

      Wealth Management Division / Banco Popular de PR
   Antonio Bauzá Santos CPA, Esq.; Member, Morell Bauzá Dapena & Cartagena, LLC

General Information

Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey

 

Costs:

 Individual Courses  CPA & Foundation Members
 Others
3 credits $40 $46
4 credits $52 $60
6 credits $84 $97
8 credits $106 $122
16 credits $185 $213

 

Discounts:

45 CPE credits required for the Certificate of Achievement 12%
All 58 CPE credits in the Program 15%

 

*Online registrations should use the code  TCAP  for discounts*


Additional Charges:

           Registration and payments received three days before the day of the seminar, $8pp

Notes:
   1. Discounts apply on individual courses price. Additional charges are not subject to discounts.
   2. Full payment is required before attending the first day of the cluster.
   3. Applications received without payment will not be considered.
   4. Enrollment subject to space.

 

 


 

 

Materials: This course will be paperless and the materials will be distributed electronically. Once you enroll in the course you can access and download them through "Mi Perfil", on the Colegio’s website, within the 12 working hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those whose membership fee is up to date at the time of registration.

To register:
   • Click on the tittle of the event; or
   • Through “Calendario” at the CCPA-go mobile app.

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Colegio de Contadores Públicos Autorizados de Puerto Rico
Edif. Capital Center Torre Sur, 239 Ave. Arterial Hostos, Ste. 1401, San Juan PR 00918