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TCP Surgent Supplemental Course: Tax Compliance and Planning

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  1. WELCOME. PLEASE START HERE!

    1. Welcome to Farhat Lectures
  2. 2. How to Use This Course & Resources
  3. 3. Choosing the Right CPA Discipline
  4. 4. CPA Exam Study Tips & Common Questions
  5. 🚀Introduce Yourself
    1 Topic
  6. 🚨🚨🚨2026 AICPA Released Questions
    1 Topic
  7. 💡TCP1: 1A - Individual Compliance and Tax Planning Considerations for Gross Income, AGI, Taxable Income, and Estimated Taxes
    44 Topics
    |
    17 Quizzes
  8. 💡TCP1: 1B - Compliance for Passive Activity and At-Risk Loss Limitations (Excluding Tax Credit Implications)
    8 Topics
    |
    6 Quizzes
  9. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    ✅ TCP CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Surgent
    6 Topics
    |
    2 Quizzes
  10. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  11. 💡TCP1: 1C - Gift Taxation Compliance and Planning
    7 Topics
    |
    5 Quizzes
  12. 💡TCP1: 1D - Personal Financial Planning for Individuals
    40 Topics
    |
    17 Quizzes
  13. 💡TCP2: 2A1 - Net Operating & Capital Loss Utilization
    11 Topics
    |
    3 Quizzes
  14. 💡TCP2: 2A2 - Transactions Between a Shareholder and a C Corporation (Part 1)
    14 Topics
    |
    2 Quizzes
  15. 💡TCP2: 2A2 - Transactions Between a Shareholder and a C Corporation (Part 2)
    19 Topics
    |
    5 Quizzes
  16. 🎯AICPA Released Questions: Section 1244
    1 Quiz
  17. 💡TCP2: 2A3 - Consolidated Tax Returns
    5 Topics
    |
    1 Quiz
  18. 💡TCP2: 2A4 - International Tax Issues
    50 Topics
    |
    11 Quizzes
  19. 💡TCP2: 2B - S Corporations
    20 Topics
    |
    12 Quizzes
  20. 🎯Comprehensive Tests Including AICPA Released Questions
    3 Quizzes
  21. 💡TCP2: 2C - Partnerships
    16 Topics
    |
    11 Quizzes
  22. 🎯Comprehensive Tests Including AICPA Released Questions
    3 Quizzes
  23. 💡TCP2: 2D - Trusts
    9 Topics
    |
    1 Quiz
  24. 🎯Comprehensive Test Including AICPA Released Questions
    2 Quizzes
  25. 💡TCP2: 2E - Tax-Exempt Organizations
    4 Topics
    |
    1 Quiz
  26. 🎯Comprehensive Test Including AICPA Released Questions
    1 Quiz
  27. 💡TCP3: 3A - Formation and Liquidation of Business Entities
    9 Topics
    |
    5 Quizzes
  28. 💡TCP3: 3B - Tax Planning for C Corporations
    25 Topics
    |
    10 Quizzes
  29. 🎯 AICPA Released Questions
    3 Quizzes
  30. 💡TCP4: 4A - Nontaxable Disposition of Assets
    13 Topics
    |
    11 Quizzes
  31. 💡TCP4: 4B - Amount and Character of Gains and Losses on Asset Disposition, and Netting Process, Including Installment Sales
    12 Topics
    |
    12 Quizzes
  32. 💡TCP4: 4C - Related Party Transactions, Including Imputed Interest
    2 Topics
  33. 🎯AICPA Released Questions: Property Transactions
    2 Quizzes

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Responses

  1. Deleted User 10 October 2024

    So If let’s considered an different Scenario if the Emily tax due was $47000 And her prior year tax Paid will be Same as $46200 Then Emily will pay estimated tax Payment in Quartley Payments ? Am i right

    1. Maroun, CPA 13 October 2024

      Hello Shreyas,

      If Emily’s withholdings do not cover either 90% of her current year’s tax liability or 110% of her prior year’s tax, she will need to make estimated quarterly payments to avoid an underpayment penalty. In your example, 90% of 47,000 is $42,300, and if her withholdings are at least this amount, she would meet that safe harbor and not need to make estimated payments.

      I hope this makes sense!

  3. Sean 31 July 2025

    Every page in this course that has a podcast on it is broken. Can’t click next on this page to get to the podcast. Can’t click on the next page in the index. All podcast pages just kick me out to the homepage when I try to access them.

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