FL NATP 2026 Annual Conference

Welcome to the 2026 Annual Conference happening on April 26 - April 28, 2026 at the Sawgrass Marriott Golf Resort & Spa. Get ready for three days of learning, networking, and fun!

This Annual Conference is held at the exclusive Sawgrass Marriott with access to beaches, shopping, golf, and other entertainement. Registration is open and the rates are:

• Early Bird: $550 (now until February 28, 2026)
• General Registration: $650 (March 1 - March 30, 2026)
• Late Registration: $750 (March 31 - April 22, 2026)

The hotel room rate is $293 plus tax per day including the resort fee. You can book an extended stay to make this an after tax season vacation. The room rate is good for Saturday, April 25 through April 28, 2026. There are two ways for guests to make their reservation—they can either call 888-789-3090 or go online with this weblink: https://book.passkey.com/go/FloridaChapterNATPConference

Info: Forms 1099-C and 1099-A often give the tax professionals a headache. The taxpayer doesn’t understand them and may have emotional baggage attached to their sources. Many tax pros are also handling them the wrong way on the tax return. Let’s look at both forms with the receiver being the individual, small business, corporation, and partnership. Form 982 could come into play, so we’ll take a look at it, too. The media and government officials would like us to believe taxpayers are not in as much of a financial crisis and the housing industry breakdown is over, but we know differently as our clients are still coming in with 1099-As and 1099-Cs.

Info: When a business owner sells a corporation, the “obvious” answer (stock sale = capital gain, asset sale = ordinary pain) is often wrong once you run the numbers. This session equips practitioners to evaluate stock sales versus asset (“stuff”) sales across entity types (S vs. C), with emphasis on what the purchase agreement actually does to gain character and timing. Using practical, spreadsheet-ready modeling and case studies, we will walk through how depreciation methods and asset classes (IRC §§1231, 1245, 1250) drive ordinary income recapture versus capital treatment, and how basis mechanics and distributions affect the seller’s true effective tax rate. We will also cover when special stock rules (e.g., §1244 loss treatment and §1202 QSBS opportunities) can materially change planning and negotiation strategy.

Info: Fringe benefits are a high-leverage planning tool and a high-frequency compliance landmine. This session provides tax professionals with a practical framework to classify fringe benefits under the governing Code sections, determine whether a benefit is taxable or excludable, and then value and report it correctly based on entity type and owner/employee status. We will address common “real-world” benefits (health and welfare, dependent care, educational assistance, transportation, vehicles, awards, and de minimis items), with special attention to entity-specific treatment (Schedule C, partnerships/guaranteed payments, S corps with >2% shareholders, and C corps). The session closes with reporting mechanics (W-2 boxes, timing elections, and 1099 considerations) and the documentation/policy controls that reduce payroll errors, IRS exposure, and employee tax surprises.

Info: Audit Techniques Guides (ATGs) help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance for IRS employees, they’re also useful to tax professionals who prepare returns.

ATGs explain industry-specific examination techniques and include common, as well as, unique industry issues, business practices and terminology. Guidance is also provided on the examination of income, interview techniques and evaluation of evidence. So they may be helpful for business and tax planning purposes. Let’s take a look at several common industries and show you how to use them as beneficial tools in your practice.

Upon completion of this session, you will be able to:
Utilize the ATGs for information on tax related issues pertaining to various industries.
Understand the guidance on accounting for income and deductions industry specific.
Learn what manner the examination of income, interview techniques.

Info: Form 3115 can be a powerful tool—but only when you know when a taxpayer’s treatment has crossed the line into an “accounting method,” which procedure applies (automatic vs. non-automatic), and how to compute and report the §481(a) adjustment correctly. This session walks practitioners through the practical triggers that drive Form 3115 filings (with emphasis on depreciation fixes, method changes between cash and accrual, and repairs/capitalization), then breaks down the form’s structure so staff can complete it consistently and defensibly. Using realistic fact patterns (missed depreciation, wrong recovery period, cost segregation, and cash/accrual conversions), attendees will learn the workflow to identify the correct DCN, determine whether the taxpayer qualifies as a small business taxpayer, compute §481(a) (including the de minimis election concepts), and meet the procedural requirements for a timely filing and required copy submission.

Info: Many times we need to give our clients some Estate advice. Not as an Attorney of course, but from a viewpoint of how it affects tax situations and some basic terms. Let’s review some items the client often does, but isn’t always the best decision, and then learn how to implement them in our discussions with them. We often need to be proactive in this area instead of reactive.

Upon completion of this session, you will be able to:

Understand life estate and its tax consequences during life and after death.
Identify and describe the methods of transferring assets after death.
Know the basic process of probate.
Give the taxpayer basic advice regarding common tax situations.

Info: Form 7217 is the IRS’s way of forcing the partner to tell a complete, consistent “basis story” when a partnership distributes property. In this fast-paced, practitioner-focused session, we will translate the statutory framework into a repeatable preparation workflow: confirming it is a Form 7217 event, determining when a separate form is required for multiple distribution dates, capturing K-1 Box 19 Code C property details, and—most importantly—reconstructing outside basis immediately before the distribution (because it is not on the K-1).
Using short case studies, we will work through the “heights” (clean compliance and defensible allocations under §732) and the “pitfalls” that create avoidable exposure—skipping the form when property (not just cash) is distributed, missing distribution dates, misallocating basis when the §732 limitation applies, failing to address §751(b) hot-asset recharacterization, and incorrectly handling §734(b)/§743(b) adjustment flags tied to §754 elections.

Info: A practical, scenario-driven ethics session built for tax professionals who want guidance they can apply immediately. Using realistic client situations drawn from everyday practice—pressure to “make the numbers work,” incomplete documentation, questionable dependents, aggressive positions, fee and scope disputes, and data/privacy concerns—attendees will work through how to respond ethically, document the file, and protect the firm. The course connects professional responsibility standards (including Circular 230 expectations, preparer due diligence, and confidentiality rules) to real-world workflow decisions, helping practitioners build repeatable habits that reduce complaints, penalties, and reputational risk.

Info: In the past couple of years, the IRS has added some new line items on Form 1065 and Schedule K-1 that raise several questions. For example, can or should the partnership elect out of the centralized partnership audit regime? If they do not make the election, what does that mean? What is §704 (c) gain or (loss)? Why doesn’t the partner’s basis in the partnership equal their capital account? In this session, we will cover these concepts and more to fill in the gaps with respect to partnerships.

Info: This fast-paced federal updates session is designed for tax professionals navigating the first full year of implementation after the “Big Beautiful Bill” and the wave of IRS guidance that follows major legislation. We will translate statutory changes into practical, return-preparation and planning implications for the 2026 tax year—focusing on what is effective now, what is transitioning, and where ambiguity or evolving guidance creates compliance risk.

Know what’s Happening Next — before everyone else does.

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