Don Farmer's Tax-Exempt & International Forms (2 hours - morning) - Webcast
Overview
This intermediate-level course provides a focused review of federal reporting requirements for tax-exempt organizations and selected international information returns. Participants will examine key compliance components of Form 990, including governance disclosures and unrelated business income considerations, as well as commonly encountered international reporting forms such as Forms 5471, 8865, and 8938. The course emphasizes reporting mechanics, disclosure requirements, penalty exposure, and common filing errors. Practical examples highlight areas of heightened IRS scrutiny and documentation considerations.
Highlights
- Overview of tax-exempt and international information reporting framework
- Form 990 reporting fundamentals
- Core form structure and required schedules
- Governance and compensation disclosures
- Unrelated business income (UBI) reporting considerations
- Overview of selected international information returns
- Form 5471 (controlled foreign corporations)
- Form 8865 (foreign partnerships)
- Form 8938 (specified foreign financial assets)
- Filing thresholds, disclosure requirements, and penalty considerations
- Common compliance risks and IRS examination focus areas
Designed For
CPAs and tax professionals
Objectives
Gain industry-specific insights to better advise clients in sectors most affected by recent regulatory changes.
Leader(s):
Leader Bios
Jason Dinesen, Don Farmer Tax Education
Jason Dinesen, EA is a tax practitioner and long-time presenter of continuing education courses. Jason's experience includes extensive tax preparation background in individual income taxes, and tax situations for small businesses in Dinesen Tax & Accounting, P.C., and now Dinesen Tax Advisory, LLC. Jason is an Iowa native and was president of the Iowa Society of Enrolled Agents from 2011-2017. He currently teaches on dozens of tax topics and also teaches Special Enrollment Exam (aka "the Enrolled Agent exam") review, as well as review courses for AFTR and California CTEC. He has also been an adjunct instructor at Simpson College in Indianola, Iowa, where, through 2022, he taught individual income tax and intro to business analytics.
(4/15/26)
Non-Member Price $109.00
Member Price $89.00