Hasselback Tax Blog



James R. Hasselback
263 Haven Road Cape San Blas
Port St. Joe, Florida
jrhasselback@gmail.com



Click Here to Retrieve BOI Reporting Video

This is a 38 minute video that explains the ins and outs of the Beneficial Ownership Information
Reporting Requirement under the Corporate Transparency Act. This video is primarily for tax
practitioners and discusses the risks for the practitioner.
BOI Outline

Click Here to Retrieve Missed Depreciation Video

This section contains a 26 minute video on recouping depreciation not taken in prior periods.
This is a change of accounting method that allows prior depreciation that is beyond the statute
of limitations.
Failed Depreciation Outline

Click Here to Retrieve NATP Form 3115 Missed Depreciation

Included is a pdf file showing a completed Form 3115 to pick up depreciation that was not taken on
prior year's tax return.

Click Here to Retrieve Form 7203 Video

This is a 19 minute video that explains the workings of Form 7203
Form 7203 Outlinne

Click Here to Retrieve Identity Protection Video

This is a 9 minute video that explains the IRS IP PIN program
Identity Protection Outline

Click Here to Retrieve Employer Identification Number Video

This is a 4 minute video that explains obtaining an Employer Identification Number (EIN)
Employer Identification Number Outline

Click Here to Retrieve Payments Made to Individual Instead of S Corporation Video

This is a 3 minute video that discusses how to handle payments made to an individual rather than the S Corporation
Misapplied Payment Outline

Click Here to Retrieve Net Investment Income Tax Video

This is a 22 minute video that discusses the Net Investment Income Tax
Net Investment Income Tax Outline

Click Here to Retrieve Capitalizing Carrying Cost Video

This is a 22 minute video that discusses the Capitalizing Carrying Cost under Section 266
Capitalizing Carrying Cost Outline

Click Here to Retrieve Selling Sec. 1202 Stock Video

This is a 19 minute video that discusses the advantage of forming a C corporation instead of a passthrough entity
Selling Sec. 1202 Stock Outline

Click Here to Retrieve Virtual Currency Video

This is a 12 minute video that discusses the Virtual Currency rules
Virtual Currency Outline

Click Here to Retrieve Estate Tax Portability Election Video

This is a 23 minute video that discusses the Estate Tax Portability Election
Estate Tax Portability Election Outline

Click Here to Retrieve Qualified Charitable Deduction Video

This is a 9 minute video that discusses making a Qualified Charitable Distribution From a Traditional IRA
Qualified Charitable Distribution Election Outline

Click Here to Retrieve Qualified Business Income Deduction Video

This is a 89 minute video that discusses taking the Qualified Business Income Deduction
Qualified Business Deduction Outline

Click Here to Retrieve Tax Research 101 Video

This is a 34 minute video that gives and introduction to doing Tax Research
Tax Research 101 Outline

Click Here to Retrieve Rollovers From a 529 Plan to a Roth IRA Video

This is a 5 minute video that discusses Rollovers From a 529 Plans to a Roth IRAs
Rollovers From a 529 Plan to a Roth IRA Outline

Click Here to Retrieve Home Energy Audit Video

This is a 6 minute video that discusses the requirements for a Home Energy Audit Credit
Home Energy Audit Outline