This course provides a practical overview of investment income reporting for income tax purposes, focusing on the distinctions between income and capital, timing of recognition, and the tax treatment of increasingly complex investment products. Participants will learn how to navigate issues arising from derivatives, cryptocurrency, foreign currency transactions, and other modern investments to ensure accurate and compliant tax reporting.

• Practitioners and financial professionals responsible for calculating and reporting investment income for income tax purposes. 

• Analyze the distinction between income and capital and apply it to a variety of investment transactions. 
• Identify timing issues for income and capital gain recognition. 
• Describe the tax implications of short sales, including income vs. capital treatment. 
• Report transactions involving options, including writing, exercising, and closing out positions. 
• Apply basic foreign currency reporting concepts and identify unique considerations. 
• Recognize tax issues associated with cryptocurrency and other evolving investment products. 

• Income vs. capital distinctions and related tax considerations. 
• Timing of income and capital gain recognition. 
• Short sales and related tax implications. 
• Transactions involving options and synthetic dispositions. 
• Cryptocurrency fundamentals, tax issues, and related compliance considerations. 
• Foreign income, foreign dividends, foreign spin-offs, and other advanced cross border issues. 
• Additional transactions such as forward contracts, foreign exchange considerations, and straddle transactions. 

Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.