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Cannabis Reporting:
Retail, Medical & Illegal

Cannabis is a fast-growing industry, with many states now legalizing either medical or recreational use, or both. If you have clients now or in the future who are involved in cannabis, this course will give insight and direction into the taxation of retail, medical and illegal cannabis. In this session, we will look at business vs. hobby, income, cost of goods sold and business expenses under IRS Code Section §280E. We will also look at federal and state filing requirements.

Objectives

Upon completion of the session, the learner will be able to:

• Prepare the appropriate tax schedules when cannabis is illegal at the federal level, but legal in many
states
• Summarize unique accounting and tax reporting methods for the industry
• Calculate cost of goods sold
• Prepare Schedule C for a cannabis business

Details

Larry Gray, CPA, CGMA

Instructor:

Level:

Overview

Prerequisites:

None

Advanced Preparation:

None

Delivery Method: 

Group Live

CPE credits     Designation     Field of study

IRS

2

AFSP

Federal Tax Law Topic

IRS

2

EA

Federal Tax Law Topic

NASBA

2

CPA

Taxes

CTEC

2

CRTP

Federal Tax Law Topic

CFP Board

0

CFP®

No

How to Earn CPE

Sessions are first come, first served. Registration is not required for individual sessions. To earn CPE, scan your badge on your way into each session. You do not need to scan on your way out. CPAs will receive an additional form at registration to self-report their time out. We strictly abide by the IRS’ CPE rules and turn badge scanners off ten minutes after each session begins. We cannot award CPE if your badge isn’t scanned.

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