Tax Bites 2025: Pass Thru Entity Tax & Disaster Relief

Fred Stein, EA, CPA

2 CE Credits - 11:00 am - 1:00 pm MDT

This course will introduce learners to Pass Thru Entity Tax (PTET) and evaluate the pros and cons of recommending this tax election for your clients. The course will review how PTET is elected, currently calculated, and the tax form filings of the returns.

Code § 139. Disaster relief payments (1hr)

Learn the ins and outs of this unique code section and how it applies to disaster areas. Learn how to apply IRC 139 to both our clients and our own businesses. You will be taught both the law and the history of IRC 139.

Fred Stein is a CPA and an Enrolled Agent. After graduating from State University of New York at Oswego (SUNY at Oswego) with a BS in Accounting, he became a CPA 35 plus years ago. After working for a few firms to gain experience, he started his own practice in New York in 1995. He is the tax director of BQ Tax and Accounting, LTD, where he specializes in tax planning and tax controversy resolution, as well as apprenticing EAs, but his practice is all encompassing. In 2017, he began to expand his business and now has offices in Texas, Missouri, New York, and California, where he now resides with the Mermaid.

Fred sits on the editorial board of NAEA's EA Journal and has been teaching for several years.

IRS #HGQT7-T-00165-25-O