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Yes, We Do Classes!​

Tired of waiting for those crowded, expensive continuing education classes to come to town?  Our competitively priced classes will come to you!​​  We offer classes in 2 hour chunks so you can arrange them over a lunch hour or at the end of your business day, and we offer intermediate level classes for people already having some familiarity with the subject.


 

Registered with the Hawaii State Board of Accountancy

  • ​THOMAS YAMACHIKA LLLC, D/B/A Aloha State Tax is registered with the Hawaii State Board of Public Accountancy (No. 13004) as a sponsor of continuing professional education.  
  • Complaints regarding registered sponsors may be addressed to:  Hawaii State Board of Public Accountancy,  P.O. Box 3469, Honolulu, Hawaii 96801, tel. (808) 586-2696.

 

Current Class O​ffe​​rings


 

Course Title and Length Synopsis Learning Objectives:  Participants should be able to… Level of Instruction (LOI), Prerequisites (P/R), Advance Preparation Required (APR)
Limits on States' Ability to Tax (Tax, 2 hours)When does a taxpayer become subject to Hawaii's or another state's taxes?  Are there limits to the kind of taxes states can impose?  In an economy where many States are hungry for revenue, it is important for taxpayers and practitioners to understand that the States have limits.  This examines what they are, including the significance of "nexus" and the "sourcing rules" that every state tax system has to have.
  • Identify U.S. constitutional provisions limiting the States' power to tax.
  • Identify fact patterns giving rise to nexus.
  • Understand sourcing rules and why they are necessary to a State tax system.
  • Understand why no State taxes interest on federal obligations, airline revenues, and qualified plans.

LOI:  Basic

P/R:  None

APR:  None

Confidence and Conclusions (Ethics, 2 hours)How confident are you in your client's tax positions?  They could be on a return, or they could be undisclosed.  Consequences and penalties may apply depending on how strong the position is.
  • Distinguish between various position confidence levels such as Reasonable Basis, Substantial Authority, and More Likely than Not.
  • Be familiar with taxpayer and preparer penalties and the disclosure rules.

LOI:  Basic

P/R:  None

APR:  None

GET and Use Tax Special and Problem Situations (Tax, 2 hours)Many people make the mistake of thinking that the Hawaii GET and Use Taxes are simple.  But it is so fundamentally different from other states' taxes that even experienced multistate practitioners have difficulty understanding it.  It impacts taxpayers even when there is little or no net income, so practitioners and businesses alike should understand its nuances.  This intermediate level course explores special and problem situations that should deliver value to your business or your clients.
  • Identify revenue that may be subject to tax and distinguish exempt revenue
  • Identify situations where the law allows a lower tax rate, such as wholesaling and wholesale services
  • Be familiar with GET sourcing rules
  • Identify when Use Tax applies and at what rate

LOI:  Intermediate

P/R:  Familiarity with Hawaii GET

APR:  None

​​​Hawaii Income Tax (Tax, 2 hours) Accounting firms prepare income tax returns, usually with sophisticated software. But the software is usually very good with federal law and with law in the bigger states, and Hawaii is neither of the above. This course takes you through the principal differences between federal and Hawaii income tax, with special emphasis on the pension exclusion. Then, we explore allocation and apportionment, the science of dividing a taxpayer's revenue among the states wanting to tax it.
  • Be familiar with common differences between Hawaii and federal income and deductions.
  • Understand when a distribution from a retirement plan is a "pension" excludable from Hawaii income tax.
  • Be familiar with the general rules in the Uniform Division of Income for Tax Purposes Act (UDITPA).

LOI:  Intermediate

P/R:  Familiarity with federal income tax

APR:  None​


 

 

Pric​​ing

  • 1-5 participants:  $95 per participant
  • 6-10 participants:  $80 per participant
  • 11-30 participants:  $75 per participant
  • Plus applicable Hawaii General Excise Tax and any required travel costs
  • More than 30?  Please call for special pricing


 

Lorman Distinguished Faculty Member