The Information Jungle – Making Sense of Information Reporting

This program was recorded live on Tuesday, October 17, 2023

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Continuing Education

CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0162
IRS/RPO Approved Program
#7ZBUJ-T-00113-23-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00113-23-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 plethora of information returns and how they affect a client's tax return. The program will focus on some of the more common returns, who files, where they are filed, and how taxpayers report that information on their own returns. Panelists also will examine the difference between electronic filing and paper returns, and avoiding duplication when filing different information returns.

By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of the purpose and filing requirements for information returns and the proper reporting of the contents of those returns by taxpayers.

Program Learning Objectives

  1. Identify the tax form that requests information for an individual defined as a U.S. citizen or a person defined as a resident alien.
  2. Identify the form submitted to the IRS by the trustee or issuer of the individual retirement arrangement (IRA) to report contributions, including any catch-up contributions, required minimum distributions (RMDs), and the fair market value (FMV) of the account.
  3. Identify the form used to report mortgage interest (including points, defined later) of $600 or more received during the year in the course of trade or business from an individual, including a sole proprietor.
  4. Identify the form filed by S corporation shareholders who are claiming a deduction for their share of an aggregate, loss from an S corporation (including an aggregate loss not allowed last year because of basis limitations) and received a non-dividend distribution from an S corporation.

Program Outline

  • The More Common Information Returns
    • What are Information Returns?
    • W series
    • K series
    • 1098 series
    • 1099 series
    • Reporting by Brokers and Agents
    • Other Information Returns 5498, 3922
    • Proposed Regulations for Digital Asset Reporting

  • Filers of the Returns
    • Who Is Required to File the Return
    • Type of Information Reported
    • Where the Return Is Filed
    • Due Date of Return

  • For Recipients of the Returns
    • What Does the Return Mean
    • What Does the Recipient Report
    • What To Do if Recipient Disagrees with Information Reported

  • Electronic Filing
    • The IRS FIRE System Responsible Officials
    • The new Efile Thresholds
    • Can I correct a 1099 Electronically?
    • Forms That May Be Filed Electronically
    • When Electronic Filing Is Required
    • IRIS

  • Avoiding Duplication
    • The Tricky World of the 1099-K
    • Reporting the 1099-K



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

Kyle Kampschroer

Kyle Kampschroer
Management and Program Analyst, Internal Revenue Service

Mr. Kampschroer served as the project manager for the implementation of Taxpayer First Act section 2102 – the launch of the internet website for e-filing form 1099 series. This new website is now known as Information Returns Intake System (IRIS) Taxpayer Portal.

Industry Panelists

Geoff Plourde

Geoff Plourde, EA, CPA, Esq.

Geoff is an enrolled agent, attorney, and certified public accountant who specializes in resolving complex tax issues and has significant experience working with distressed businesses. He is an active member of the California Society of Enrolled Agents and the National Association of Enrolled Agents. He was named a Fellow of the National Tax Practice Institute in 2015 after completing a rigorous program of advanced study in tax problem resolution. He holds an MS in Taxation from Golden Gate University and an MBA from the University of Southern California.

Tanya R. Baber

Tanya R. Baber, EA, CTRS, NTPI Fellow
Enrolled Agent, Certified Tax Resolution Specialist, National Tax Practice Institute Fellow

Tanya is a nationally recognized tax professional and frequent speaker on a variety of tax topics and representation. She has been an Enrolled Agent with the IRS since 2006 and received her Bachelor's degree in Public Accounting and Business Administration from Colorado Mesa University. Tanya founded Tax Edge, an accounting, tax, and representation firm in her hometown of Grand Junction CO, expanded it to a second office in Delta CO, and then even further to San Antonio, TX, and has been practicing over 30 years, giving her a wide range of knowledge and experience to draw from. She helps guide clients across the US and even a few internationally in the areas of accounting and payroll, personal, business, and non-profit tax preparation, planning, consulting and representation as well as solving their complex tax problems.

Tanya is a CTRS—Certified Tax Resolution Specialist, a NTPI Fellow, and is a member in good standing of the National Association of Enrolled Agents (NAEA), National Society of Accountants (NSA), The American Society of Tax Problem Solvers (ASTPS), the National Society of Tax Professionals (NSTP), and the National Association of Tax Professionals (NATP). She also serves on the board of directors for a variety of local and national non-profits and volunteers with Search and Rescue in Mesa County to give back to her community.

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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