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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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The Cadillac Tax: How to Address Questions Your Clients May Have
This article presents some questions clients may ask their tax advisers about the Cadillac tax and ideas on how to address them.
Article Types & qualifications Intermediate
Special depreciation: 3 choices present new options
Recent changes have given taxpayers three attractive options for taking deductions in the year property is placed in service. This article explores the options.
Article Methods Intermediate
Top 10 Easy Ways That Trusts Cause Loss of S Corporation Status
This article presents 10 ways that S corporations can lose their S election status, most of them involving trusts.
Article Election, termination & conversion Intermediate
In-home caregivers: Answers to tax and nontax questions
To make the process of hiring a caregiver less burdensome, this article answers the tax and nontax questions that arise when a family hires someone to help in the home.
Article Specialized issues Foundational
How to Add a New Specialty to Your Practice
By developing expertise in a new practice area, a CPA can increase income and become a more well-rounded professional.This article describes next steps.
Article Practice management & professional standards Intermediate
Helping clients with IRS payment agreements
This article discusses tools and options available to aid in the process of clients paying back taxes.
Article Collections, liens & levies Foundational
Benefiting From New Tangible Property Regulations and Disposal Provisions
This article discusses how a taxpayer could have benefits of both the MACRS disposition regulations and tangible property regulations.
Article Capitalization & depreciation Intermediate
Post Initial Trust Term QPRT Considerations
This article discusses the tax treatment of qualified personal residence trusts, particularly if the donor outlives the term of the trust.
Article Gift tax Intermediate
Avoiding Cost Segregation Recapture Tax
This article explores ways to lower any depreciation recapture when disposing of a property.
Article Capitalization & depreciation Intermediate
Tax relief for federal student loan forgiveness
This article explains IRS guidance permitting qualifying taxpayers to xclude from their income some student loans that have been discharged.
Article Individual income taxation Intermediate
CPAs Contend With Tax ID Theft
This article discusses the difficulties practitioners had resolving tax identity theft problems this filing season and measures the IRS is taking to respond to the issue.
Article Identity theft & fraud Foundational
Breaking bad news to victims of identity theft: Lessons from medical doctors
This article describes how CPAs can help their clients who have been victims of identity theft by using practices adopted from medical professionals and counselors.
Article Identity theft & fraud Intermediate
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