How Did Simplifying Get So Complicated – Understanding Today’s 1040 and Its Many Related Forms and Schedules

This program was recorded live on Tuesday, June 11, 2024

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Continuing Education

CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0166
IRS/RPO Approved Program
#7ZBUJ-T-00117-23-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00117-23-S (QAS Self Study) Archive
Federal Tax Law (2 Hours)

Program Content

This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page.

The program, through a lively round-table discussion and real time interaction with the audience, examines the growth of a "simple 1040" into a many-headed Hydra. The program will explore the tax Forms that make up the Form 1040 family and the circumstance under which they are used. Panelists will discuss the reporting of income and many of the related Schedules and Forms for doing so. Panelists will then turn to the tax and credit calculation process and the proper reporting of tax payments.

By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of the Form 1040 and how income, deductions, credits, and tax payments are properly reported.

Program Learning Objectives

  1. Identify the form used by expatriates to certify compliance with tax obligations in the 5 years before expatriation.
  2. Identify the form used to report capital gains and losses that a taxpayer incurs after selling certain assets through brokerages and barter exchanges.
  3. Identify the form that serves as a substitute for Forms W-2, W-2c, and 1099-R.
  4. Identify the form used to ensure that the practitioner has considered all applicable eligibility criteria for certain tax credits for each return prepared.

Program Outline

The Form 1040 Family

  • Form 1040
  • Form 1040-ES
  • Form 1040-SR
  • Form 1040-NR
  • Form 1040-C
  • Form 1040-X
  • Form 1040-V

Reporting Income

  • Forms W-2 and 1099
  • Form 2441
  • Form 8839
  • Form 8919
  • Schedule B
  • Schedule D
  • Schedule 1
    • Schedules and Forms for additional income
    • Schedules and Form for adjustments to income
  • Schedule A
  • Form 8995 or 8995-A

Tax Calculation and Credits

  • Form 8814 and 4972
  • Schedule 2, line 3
    • Form 6251
    • Form 8962
  • Schedule 8812
  • Schedule 3, line 8
    • Schedules and Forms for nonrefundable credits
  • Schedule 2, line 21
    • Schedules and Forms for additional taxes

Reporting Payments

  • Forms W-2 and 1099, also W-2G, 8959, 1042-S, 8805 or 8288
  • Form 1040-ES
  • Schedule EIC
  • Schedule 8812
  • Form 8863
  • Schedule 3, line 15
    • Schedules and Forms for other tax payments
    • Schedules and Forms for refundable credits



Alan Pinck, EA
A. Pinck & Associates

Alan Pinck is an Enrolled Agent with over 30 years of tax preparation experience in the San Francisco Bay Area. He has built a practice specializing in individual, small business tax preparation and audit representation. You have seen Alan presenting at NTPI events, CSEA Super Seminar, Spidell Publishing as well as a variety of other presentations for tax groups and small business associations. Having represented thousands of tax returns in audit, Alan has obtained tremendous insight of the audit process as well as knowledge on a wide variety of tax issues.

IRS Panelist

Darron Hamilton

Darron Hamilton, J.D., LL.M
Senior Technical Advisor, Tax Forms and Publications Division, Internal Revenue Service

With over a decade of experience at the IRS, Mr. Hamilton has held a variety of positions, including Senior Technical Advisor to the Deputy IRS Human Capital Officer, Senior Operations Advisor for the Media and Publications Division, Section Manager for the 1040 Family section of Tax Forms and Publications, and Lead Tax Law Specialist for the Individual Branch of Tax Forms and Publications. Prior to joining the IRS, Darron practiced law in the private sector, specializing in tax planning for businesses and high-net-worth individuals.

Industry Panelist

Jane Ryder

Jane Ryder, EA, CPA

Jane has been providing tax preparation, accounting, representation, and tax collection resolution services since 1980. She runs her San Diego CPA firm and writes and speaks nationwide on many 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 collections, payment plans, audit representation, audit appeals, offers in compromise, and other compliance related issues.

John A Mitchell

John A Mitchell, LL.B., M.S. Taxation
Enrolled Agent, Attorney At Law (MX)
Fellow of the National Tax Practice Institute (NTPI)

John is an Enrolled Agent and foreign-licensed Attorney with over 30 years' experience in taxation. John currently works on tax planning and consulting, tax compliance, and tax controversy with state tax authorities as well as the Internal Revenue Service in the examination, collections, and appeals functions and IRS District Counsel. John speaks Spanish at a "Native Speaker" level of proficiency.

Content Consultant

David F. Windish, J.D., LL.M
Content Consultant

David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the Institute for Business Planning.

Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.

Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.

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