[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-407631-105":59,"doc-detail-407631-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","individual-tax-year-end-workshop-reference-book-2023-energy-credit-changes","Individual Tax Year-End Workshop Reference Book - 2023 - Energy Credit Changes","","Individual Tax Year-End Workshop Reference Book provides a structured CPE-focused review of federal and New York State income tax changes and practical workshop materials. The reference covers major topics such as energy credit changes for 2023, credit rules for clean and charged-use electric vehicles, and related incentives. It also outlines retirement and distribution topics including minimum required distributions, penalties for failure to take required amounts, and updates affecting qualifying disaster credits. The content includes schedule-like coverage for 2023 tax year updates, exemptions, and filing-related guidance.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/individual-tax-year-end-workshop-reference-book-2023-energy-credit-changes/407631/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/individual-tax-year-end-workshop-reference-book-2023-energy-credit-changes/407631.png","ImageObject",300,407,{"name":92,"@type":93},"Eliana","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-04","2026-09-28",true,{"@type":102,"interactionType":103,"userInteractionCount":34},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What tax topics are covered for the 2023 tax year in this reference book?","Question",{"text":112,"@type":113},"It covers federal and New York State income tax updates, including energy credit changes and related vehicle, charging, home improvement, and residential solar credits for 2023.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How does the reference book treat the workshop schedule and effectiveness dates?",{"text":117,"@type":113},"It lists the new section information and describes how changes become effective in 2023, tied to specific legislation dates and the workshop period.",{"name":119,"@type":110,"acceptedAnswer":120},"Is the information intended as general education or specific legal guidance?",{"text":121,"@type":113},"The text states the information is for seminar conduct only and should not be used as specific guidance for particular client situations.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},407631,1790882232,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":34,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":39,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":46,"preview_page_count":4},4398048949847,"https://ap-avatar.wpscdn.com/avatar/400002536579ef2da7f?_k=1778318612642679267","PROVIDING OUTSTANDING TAX SEMINARS  \nSINCE 1995  \n[www.mocpe.com](www.mocpe.com)  \nIndividual Tax Year-End Workshop Reference Book  \n7D[ \u003CHDU 􀀕􀀓􀀕􀀖  \nWritten by Vincent J. O’Brien, CPA  \nM + O = CPE, Inc.  \n205 Hempstead Avenue  \nLynbrook, NY 11563  \n516-594-9CPE (9273)  \nMOCPEinc  \n$ERXW WKH $XWKRU  \n9LQFHQW-􀀑 2¶%ULHQ􀀏 &3$ LV D UHQRZQHG OHFWXUHU DQG DXWKRU􀀏 DQG KDV LQVWUXFWHG WD[ SURIHVVLRQDOV LQ 1HZ \u003CRUN DQG WKH 1RUWKHDVW IRU GHFDGHV􀀑 $V D SUDFWLFLQJ &3$􀀏 KH SURYLGHV WKH UDUH FRPELQDWLRQ RIH[SHUWLVH􀀏 SUDFWLFDO H[SHULHQFH􀀏 DQG WKH DELOLW\\ WR WHDFK􀀑  \n0U􀀑 2¶%ULHQ LV WKH SULQFLSDO OHFWXUHU DQG &(2 RI 0 􀀎 2 &3(􀀏 ,QF􀀑 FR􀀐IRXQGHG E\\ 0U􀀑 2􀀊%ULHQ DQG (XJHQH 7􀀑 0DFFDUURQH􀀏 &3$􀀏 (VT􀀑􀀏 LQ 􀀔􀀜􀀜􀀘􀀑 7KH FRPSDQ\\ LV D UHJLVWHUHG &3( VSRQVRU LQ 1HZ \u003CRUN􀀏 1HZ-HUVH\\ DQG 3HQQV\\OYDQLD􀀏 DV ZHOO DV DQ ,56􀀐DSSURYHG FRQWLQXLQJ HGXFDWLRQ VSRQVRU􀀑  \n6LQFH LWV LQFHSWLRQ LQ 􀀔􀀜􀀜􀀘􀀏 0U􀀑 2¶%ULHQ KDV DXWKRUHG DQQXDO &3( WH[WERRNV IRU 0 􀀎 2 &3(􀀏 ,QF􀀑 +H LV DOVR D FRQWULEXWRU WR &&+􀀒:ROWHUV .OXZHU ERRNV DQG SXEOLFDWLRQV􀀏 ZKLFK DGGUHVV QHZ WD[ ODZV DQG SODQQLQJ LVVXHV DQG DUH XVHG E\\ WHQV RI WKRXVDQGV RI SURIHVVLRQDOV QDWLRQZLGH􀀑  \n+H KDV DGGLWLRQDOO\\ WDXJKW DGYDQFHG DFFRXQWLQJ DW +RIVWUD 8QLYHUVLW\\􀀏 &3( IRU WKH IRUPHU &KD\\NLQ &3( SURJUDP􀀏 DQG UHYLHZ FRXUVHV IRU FDQGLGDWHV SUHSDULQJ WR WDNH WKH 8QLIRUP &3$ ([DPLQDWLRQ􀀑  \n0U􀀑 2¶%ULHQ IRXQGHG WKH DFFRXQWLQJ ILUP􀀏 9LQFHQW-􀀑 2¶%ULHQ􀀏 &3$􀀏 3􀀑&􀀑􀀏 LQ 􀀔􀀜􀀜􀀖􀀏 DQG DV LWV &(2􀀏 SURYLGHV DFFRXQWLQJ􀀏 WD[ DQG FRQVXOWLQJ VHUYLFHV WR EXVLQHVVHV DQG LQGLYLGXDOV DFURVV WKH FRXQWU\\ DQG VHUYHV DV D WHFKQLFDO FRQVXOWDQW IRU QXPHURXV &3$ ILUPV􀀑 3ULRU WR IRXQGLQJ WKH ILUP􀀏 KH ZDV D 6HQLRU $FFRXQWDQW DW .30*􀀑  \n0U􀀑 2􀀊%ULHQ JUDGXDWHG DV 9DOHGLFWRULDQ RI +RIVWUD 8QLYHUVLW\\􀀏 DQG ZDV DZDUGHG WKH SUHVWLJLRXV (OLMDK:DWW 6HOOV $ZDUG IRU VFRULQJ RQH RIWKH KLJKHVW JUDGHV LQ WKH QDWLRQ RQ WKH &3$ ([DP􀀑  \n0U􀀑 2􀀊%ULHQ LV DYDLODEOH IRU FRQVXOWDWLRQV􀀞 IRU IHHV DQG VFKHGXOLQJ􀀏 FDOO 􀀘􀀔􀀙􀀐􀀘􀀜􀀗􀀐􀀜􀀕􀀚􀀖􀀑  \n􀂋 &RS\\ULJKW 􀀕􀀓􀀕􀀖 E\\ 9LQFHQW-􀀑 2􀀊%ULHQ􀀏 &3$􀀑 $OO 5LJKWV 5HVHUYHG􀀑 8VHG ZLWK SHUPLVVLRQ E\\ 0􀀎2 &3(􀀏 ,QF􀀑  \n7DEOH RI &RQWHQWV  \n7RSLF  \n(QHUJ\\ &UHGLW &KDQJHV IRU 􀀕􀀓􀀕􀀖  \n&UHGLW IRU 1HZ &OHDQ 9HKLFOHV  \n&UHGLW IRU 8VHG &OHDQ 9HKLFOHV  \n&RPPHUFLDO &OHDQ 9HKLFOH &UHGLW  \n&UHGLW IRU &KDUJLQJ (TXLSPHQW  \n&UHGLW IRU (QHUJ\\ (IILFLHQW +RPH ,PSURYHPHQWV  \n5HVLGHQWLDO &OHDQ (QHUJ\\ 􀀋6RODU􀀌 &UHGLW 6(&85( 􀀕􀀑􀀓 $FW  \n+LJKHU $JH IRU 5HTXLUHG 0LQLPXP 'LVWULEXWLRQV 􀀋50'V􀀌  \n2WKHU 50' &RQVLGHUDWLRQV  \n5HGXFHG 3HQDOW\\ IRU )DLOXUH WR 7DNH 50'  \n&KDQJHV IRU &DWFK􀀐8S &RQWULEXWLRQV  \n5ROORYHUV RI 􀀘􀀕􀀜 %DODQFHV WR 5RWK ,5$V  \n3HQVLRQ􀀐/LQNHG (PHUJHQF\\ $FFRXQWV  \n1HZ ([FHSWLRQV WR WKH 􀀔􀀓􀀈 (DUO\\􀀐:LWKGUDZDO 3HQDOW\\  \n8VH RI 5HWLUHPHQW )XQGV IRU 4XDOLILHG )HGHUDOO\\􀀐'HFODUHG 'LVDVWHUV ([SDQGHG &UHGLW IRU 6PDOO (PSOR\\HU 3HQVLRQ &RVWV  \n2WKHU 3URYLVLRQV 2WKHU ,VVXHV IRU WKH 􀀕􀀓􀀕􀀖 7D[ \u003CHDU  \n(􀀐ILOH 0DQGDWH IRU )RUPV :􀀕 DQG 􀀔􀀓􀀜􀀜V  \n/RZHU )LOLQJ 7KUHVKROG IRU 􀀔􀀓􀀜􀀜􀀐.  \n'LJLWDO $VVHW 8SGDWH  \n&RUSRUDWH 7UDQVSDUHQF\\ $FW  \n2WKHU &KDQJHV IRU )RUP 􀀔􀀓􀀗􀀓  \n37,1 DQG 3UHSDUHU 5HJLVWUDWLRQ  \n8SGDWH RQ 3URSRVHG &KDQJH LQ &3( 5HTXLUHPHQWV  \n&RQVLGHUDWLRQV IRU $UWLILFLDO ,QWHOOLJHQFH  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n«««««􀀑  \n3DJH  \n􀀔  \n􀀜  \n􀀔􀀔  \n􀀔􀀖  \n􀀔􀀚  \n􀀕􀀖  \n􀀕􀀗  \n􀀕􀀘  \n􀀖􀀓  \n􀀖􀀔  \n􀀖􀀕  \n􀀖􀀗  \n􀀖􀀘  \n􀀖􀀛  \n􀀖􀀜  \n􀀗􀀔  \n􀀘􀀓  \n􀀘􀀖  \n􀀘􀀜  \n􀀙􀀓  \n􀀙􀀚  \n􀀚􀀓  \n􀀚􀀔  \n􀀚􀀔  \n&RQWLQXHG RQ QH[W SDJH  \n􀂋 &RS\\ULJKW 􀀕􀀓􀀕􀀖 E\\ 9LQFHQW-􀀑 2􀀊%ULHQ􀀏 &3$􀀑 $OO 5LJKWV 5HVHUYHG􀀑 8VHG ZLWK SHUPLVVLRQ E\\ 0􀀎2 &3(􀀏 ,QF􀀑  \n7RSLF  \n([SLUHG DQG ([SLULQJ 3URYLVLRQV  \n3URYLVLRQV 7KDW ([SLUHG $IWHU 􀀕􀀓􀀕􀀕  \n3URYLVLRQV 6FKHGXOHG WR ([SLUH LQ WKH )XWXUH (VWDWH DQG *LIW 7D[ 8SGDWH  \n)HGHUDO 3URYLVLRQV  \n1HZ \u003CRUN 6WDWH 5XOHV  \n1HZ \u003CRUN 6WDWH􀀝 1HZV DQG 'HYHORSPHQWV 6HOHFWHG 5DWHV DQG $PRXQWV IRU 􀀕􀀓􀀕􀀖  \n6HOHFWHG 5DWHV DQG $PRXQWV IRU 􀀕􀀓􀀕􀀗 1HZV DQG 0LVFHOODQHRXV  \n$SSHQGL[ $􀀝 6XJJHVWLRQV IRU 5HWXUQ 3UHSDUDWLRQ &KHFNOLVWV $SSHQGL[%􀀝 &UHGLW IRU &KDUJLQJ (TXLSPHQW &HQVXV ,QIRUPDWLRQ $SSHQGL[ &􀀝 5HIHUHQFH 0DW","cbCailSabsO5UVAv","https://ap.wps.com/l/cbCailSabsO5UVAv","pdf",175959,"English","# Energy Credit Changes for 2023\n## Credit for New Clean Vehicles\n## Credit for Used Clean Vehicles\n## Commercial Clean Vehicle Credit\n## Credit for Charging Equipment\n## Credit for Energy Efficient Home Improvements\n## Residential Clean Energy - Solar Credit\n## Higher Age for Required Minimum Distributions","[{\"question\":\"What tax topics are covered for the 2023 tax year in this reference book?\",\"answer\":\"It covers federal and New York State income tax updates, including energy credit changes and related vehicle, charging, home improvement, and residential solar credits for 2023.\"},{\"question\":\"How does the reference book treat the workshop schedule and effectiveness dates?\",\"answer\":\"It lists the new section information and describes how changes become effective in 2023, tied to specific legislation dates and the workshop period.\"},{\"question\":\"Is the information intended as general education or specific legal guidance?\",\"answer\":\"The text states the information is for seminar conduct only and should not be used as specific guidance for particular client situations.\"}]","Individual Tax Year-End Workshop Reference Book - 2023 - Energy Credit Changes | PDF",1790575253]