Thank you for your on-demand purchase! Due to the growth in popularity of these courses, we have simplified the purchase and viewing processes.

Although there is no test for on-demand courses, attendance is monitored and recorded for CPE credit. Each course has multiple checkpoints that need to be clicked for full credit. Sessions are available for 365 days from the date of purchase and include ematerials provided by the instructor. You may stop and start the presentation as needed, with the flexibility to log in at a later date and continue your learning session.

After purchasing, you will be able to access your on-demand course by following these steps:

• Log in to www.gscpa.org.
• Click on the 'My GSCPA' drop down menu and select 'My On-Demand.'
• Find the On-Demand course you want to take and click on the title of the edition to launch 'My Classroom'. There, you will find the “View Now” button to begin watching the program, as well as the ematerials that can be downloaded as a PDF.
• Complete the course at your convenience, then return to ‘My Classroom’ to submit credit.
• Your credit submission will be reviewed and added to your GSCPA CPE Transcript within one month.

Art and Anson hit the items on the top of the tax agenda in this 2-hour tax update.  Topics include: Health Savings Accounts - IRS Rev. Proc. 2017-37 Inconsistent Partnership treatment of K-1. Malone v. Comm'r 148 T.C. No. 16 (2017) Depreciation start date.  Action on Decision 2017-02 Tax change in accounting method because of new revenue recognition for accounting.  IRS Notice 2017-17 New partnership regulations Pending legislation: HR 1393 Mobile Workforce Bill HR 2618 Child Care HR 3220 Preserving the Taxpayers Rights Act; and S 976 Marketplace Fairness Act Joint estimated payments on separate returns.  CCA 201727007 ITIN expiration.  IRS Information Release 2017-109. Reasonable basis exception for negligence penalty. Wells Fargo case 119 AFTR 2d 2017-196 (DC MN 2017) Reliance on tax software for positions on return.  Bulakites TC Memo 2017-79 Speech by the new head of Criminal investigations regarding a previous topic, independent contractor vs. employee Presidential Executive Order regarding regulations and the IRS response, Notice 2017-38 Contributions and completion of Form 8283, REFI case AICPA comments on the new de minimis safe harbor rules and Form 1099