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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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What you need to know to bring a nonfiler back into compliance
The essential knowledge outlined in this article will help you bring your clients back into good standing with the IRS.
Article Practice management & professional standards Foundational
Tax help for working parents
Federal and state credits and employer-provided care may help reduce the high cost of child care.
Article Individual income taxation Intermediate
Net Investment Income Tax: How Does It Affect You?
Proper planning may allow this tax to be deferred, reduced, or, in some cases, avoided completely.
Article Income Intermediate
Rev. Rul. 2016-15 and the Uniform Application of Sec. 108 to QRPBI
This article explains a different application of Sec. 108 debt forgiveness for qualified real property business indebtedness ruled on recently by the IRS.
Article Income Intermediate
Treatment of Wellness Program Benefits and Employer Reimbursements Under a Sec. 125 Cafeteria Plan
For employees to evaluate the true tax benefits, they must understand the wellness programs and plans being offered. This article explores the details.
Article Reporting & filing requirements Intermediate
Deciding Whether to Roll Over to a Roth IRA
This article discusses the advantages and disadvantages of rollovers to a Roth IRA.
Article Process, taxation & strategies Intermediate
Phishing Scams Target Tax Professionals
As cybercriminals become more sophisticated tax practitioners should take a number of steps to protect themselves and their clients. This article explains what to do.
Article Practice management & professional standards Foundational
Form 8332 Challenges for Divorced Couples
This article looks at the effect and guidance related to the requirement for noncustodial parents to have a signed release to be able to claim their children as...
Article Dependents & exemptions Intermediate
Keeping clients’ tax data secure
This article describes procedures preparers should take to help thwart identity thieves.
Article Identity theft & fraud Intermediate
30 years after the Tax Reform Act: Still aiming for a better tax system
This article takes a look at the Tax Reform Act of 1986, 30 years later, as a jumping off point for tax reform today.
Article IRS practice & procedure Intermediate
Taxation of Gambling
This article discusses factors related to taxation of gambling winnings and losses including permitted deductions, records requirements, and special rules for...
Article Income Intermediate
The Front-End Straw Man and the Build-to-Suit Exchange
A build-to-suit like-kind exchange usually requires a great deal of planning and may take some time.Learn more about build-to-suit arrangements in this article.
Article Tax computation Foundational
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