Idaho Association of Tax Consultants upcoming events

TaxBites 2026:Beyond the Paycheck: Tax-Smart Employee Benefits for Small Businesses (09/22/2026)

Tue, 22 Sep 2026 17:00:00 GMT

Beyond the Paycheck:

Tax-Smart Employee Benefits for Small Businesses

Course Description

Small businesses have more options for providing valuable employee benefits than many owners realize, but the tax treatment can vary significantly depending on how those benefits are structured.

This practical course explores common employee benefits through a tax professional's lens. Participants will examine health insurance options, taxable health stipends, health reimbursement arrangements, supplemental health benefits, accountable plan reimbursements, educational assistance, and other tax-favored fringe benefits commonly available to small employers.

The course will focus on determining when benefits are deductible by the employer, taxable or tax-free to the employee, subject to payroll taxes, or reportable on Form W-2. Special attention will be given to health benefit options for small employers, the interaction between employer health benefits and the Premium Tax Credit, and the special rules applicable to more-than-2% S corporation shareholders and related family members.

Through practical examples and comparisons, participants will learn to recognize common compliance issues, identify planning opportunities, and help small-business clients structure employee benefits in a tax-efficient manner.

Learning Objectives

Upon completion of this course, participants will be able to:

Determine the federal income and employment tax treatment of common employee fringe benefits.
Distinguish between taxable compensation, employee reimbursements, and tax-excludable employee benefits.
Evaluate common health benefit options for small employers, including group health insurance, taxable health stipends, HRAs, HSAs, dental, vision, and telehealth benefits.
Explain how certain employer-provided health benefits interact with an employee's Premium Tax Credit.
Apply the special fringe-benefit rules applicable to more-than-2% S corporation shareholders and related family members.
Identify payroll, Form W-2, documentation, plan, and other tax compliance requirements associated with common employee benefits.

Julie Babcock-Hyde, CPA, CMA, CFM is the founder of Spark Accounting Solutions, an accounting and advisory firm that helps home service businesses become more profitable and financially stable. She is a Certified Public Accountant, Certified Management Accountant, Certified in Financial Management, and a Certified Profit First Professional, with over 20 years of experience in both public accounting and private industry.

Julie has taught accounting at the college level and has delivered continuing education (CPE) courses for accounting professionals on topics including tax and accounting. She has presented for professional groups such as the Professional Association of Small Business Accountants (PASBA). In addition to training her peers, Julie frequently speaks to business owners in the home service industry — including plumbers, landscapers, and other trades — on practical topics like cash flow, pricing, profitability, and small business strategy. Her industry presentations have included events such as Jobber Summit, Meridian Business Day, and Smart Women Smart Money. Julie is known for her candid, approachable style and her ability to make complex topics actionable for any audience.

TaxBites 2026: Marrying the Balance Sheet to the Tax Return (09/29/2026)

Tue, 29 Sep 2026 17:00:00 GMT

Marrying the Balance Sheet to the Tax Return

Julie Babcock-Hyde, CPA

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

This practical, hands-on course is designed for Tax Professionals who want to confidently marry a client’s P&L, balance sheet, and tax return. Participants will learn how to reconcile net income, address common book-to-tax differences, and identify red flags that draw IRS attention. From depreciation adjustments and equity roll-forwards to M-1/M-2 schedules and common pitfalls, attendees will leave with a clear framework for preparing cleaner, audit-ready returns.

Participants will be able to:

Reconcile net income from books to tax return with accuracy.
Understand how tax adjustments flow to the balance sheet.
Navigate M-1/M-2 schedules and equity roll-forwards.
Identify and address common reconciliation red flags.
Implement best practices for ongoing reconciliation and audit readiness.

Julie Babcock-Hyde, CPA, CMA, CFM is the founder of Spark Accounting Solutions, an accounting and advisory firm that helps home service businesses become more profitable and financially stable. She is a Certified Public Accountant, Certified Management Accountant, Certified in Financial Management, and a Certified Profit First Professional, with over 20 years of experience in both public accounting and private industry.

IRS #

HGQT7-T-00180-26-O

TaxBites 2026: Retirement - Something We all Look Forward To Part 1 (10/20/2026)

Tue, 20 Oct 2026 17:00:00 GMT

Retirement - Something We all Look Forward To

Anita Jungbluth, EA

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

Course Description
This course is an introduction to various retirement options, such as IRA, Roth-IRA, SEP-IRA, SIMPLE and 401(k) plans. It also discusses federal retirement and Social Security.

Learning Objectives
To better understand the various retirement plans that are available and be able to advise clients on the options that they may have.

Anita Jungbluth has been in the accounting and tax preparation business for over 20 years.

Enrolled Agent since 1996, an Advanced Certified QuickBooks ProAdvisor since 2007, Anita has been a member of Intuit's Advisor & Customer Council and has served as a Writing Committee Member for the Oregon Licensed Tax Consultants, Oregon Licensed Tax Preparers, as well as, the Enrolled Agents Exam.

Anita has taught tax classes for several local and nationwide organizations.

IRS # HGQT7-T-00182-26-O

TaxBites 2026: Retirement - Something We all Look Forward To Part 2 (10/27/2026)

Tue, 27 Oct 2026 17:00:00 GMT

Retirement - Something We all Look Forward To Part 2

Anita Jungbluth, EA

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

Course Description
This course is a continuation of Part 1 and will take us deeper into the various retirement options, such as IRA, Roth-IRA, SEP-IRA, SIMPLE and 401(k) plans. It also discusses federal retirement and Social Security.

Learning Objectives
To better understand the various retirement plans that are available and be able to advise clients on the options that they may have.

IRS # HGQT7-T-00183-26-O

Tax Bites 2026:Successful Schedule C Audits (11/03/2026)

Tue, 03 Nov 2026 18:00:00 GMT

Successful Schedule C Audits

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

Jane Ryder, EA, CPA

This course discusses successful practices for Schedule C audits. Analyzing gross receipts and business expenses. Advocate for your client, and negotiate reduced audit scope. Plus, audits gone wrong, audit reconsideration, audit appeals, etc.

Objectives:

1. Identify a client's audit issues before the audit starts

2. Be prepared to advocate for the client and develop a favorable narrative for the client's audit problems.

3. Develop strong negotiation skill to limit audit adjustments and limit audit scope.

4. Understand which issues to fight for and which to give up for a favorable outcome.

Jane Ryder is an EA and CPA. She is a nationally recognized speaker on many accounting, tax and business compliance topics. She runs her CPA firm in San Diego, California and has been provide tax and accounting services since 1980.

IRS Approval: HGQT7-T-00184-26-O

Tax Bites 2026:Compensatory Stock Options, RSUs, ESPP, 83b and 83i Elections (11/10/2026)

Tue, 10 Nov 2026 18:00:00 GMT

Compensatory Stock Options, RSUs, ESPP, 83b and 83i Elections

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

Jane Ryder, EA, CPA

Learn the difference between ISO and NSO stock options, LLC equity benefits, RSUs-Restricted Stock Units, RSAs-Restricted Stock Awards, and ESPP-Employee Stock Purchase Plans. Gain confidence in determining if stock options are ISOs or NSOs and which tax treatment applies. Execute and advise clients on 83b Elections for restricted stock and restricted LLC equity benefits plus the new 83i Election. Tax planning for clients for timing exercise, sale, and AMT issues for benefits.

1) Understand the various employee stock benefits and their tax treatment.

2) Determine which stock options are ISOs or NSOs and what factors affect this determination.

3) Learn applicable reporting and basis considerations for each type of option or stock award

4) Evaluate 83b and 83i elections, tax treatment and pros & cons

5) Develop tax planning and other strategies to maximize benefits for clients.

IRS Approval: HGQT7-T-00185-26-O

Tax Bites 2026: Idaho Update (11/17/2026)

Tue, 17 Nov 2026 18:00:00 GMT

Idaho Update

Trisha Thomas, Idaho State Tax Commission

0 CE Credits - 11:00 am - 1:00 pm MST

Idaho state tax update to include, but not limited to:

ABE
Charities that we can take on Idaho regardless of Federal deductibility
Where Idaho decouples from the IRS
Retirement income especially Civil Services (FERS & CSRS), social security
Military retirement and disability ratings
Multi state folks – the family lives here, one spouse lives and works in another state

Trisha Thomas serves as an Income Tax Research Specialist in Government Affairs at the Idaho State Tax Commission. In this capacity, she is responsible for facilitating committee meetings, documenting processes, and conducting research related to Idaho Statutes.

She holds a Bachelor of Science in Business Administration. Prior to joining the Commission, she held various roles in higher education and worked part-time with H&R Block preparing tax returns.