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Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.
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S corporation owner-employees: Who controls income?
This article illustrates the importance of drafting agreements so the income earned is paid to the correct party when an S corporation is involved.
Article S corporation income taxation Intermediate
Tax issues for nontraditional households
This article explores the income tax issues that arise from owning or living in a home with a person other than a spouse.
Article Deductions Foundational
How to manage sales and use tax risk
This article discusses how an external sales and use tax policies and procedures review can help in avoiding problems before they occur.
Article Tax computation Intermediate
International information return penalties remain a significant issue for taxpayers and advisers
This item explores the risks for certain delinquent or substantially incomplete international information returns.
Article Collections, liens & levies Intermediate
More on short-term rentals
See how to report income from Airbnb and similar “sharing economy” activities.
Article Income Foundational
Considering cash: Advantages and availability of the cash method of accounting
This article discusses the cash method of accounting and how it can be used by a range of taxpayers.
Article Methods Intermediate
Maximizing the EITC for deployed troops
This article discusses why deployed troops who are in harm’s way are getting less benefit from the EITC, how it affects their households, and a simple solution to the...
Article Credits Intermediate
New PATH for depreciation
This article discusses new opportunities for accelerated depreciation and expensing of qualifying real property that CPAs should explore with their business tax client.
Article Methods Foundational
Navigating the Real Estate Professional Rules
This article lays out the steps for determining whether a taxpayer qualifies as a real estate professional.
Article Specialized issues Intermediate
Building on Compliance: The Evolution of Tax Services
Clients today want a comprehensive relationship with their CPAs. This article explores how practitioners can capitalize on this opportunity
Article Practice management & professional standards Intermediate
Marriage Equality: Taxes, Death, and Everything in Between
This item discusses the tax implications of the Internal Revenue Code's recognition of the married status of same-sex couples.
Article Reporting & filing requirements Foundational
The Increasing Importance of IRS Examination Readiness
This article discusses the things taxpayers and practitioners can do to be prepared for an IRS examination.
Article Examinations & audits Intermediate
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