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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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Navigating the Murky Waters of IRS Payment Agreements
This article outlines the pros and cons of the various types of installment agreements.
Article Collections, liens & levies Foundational
Why the AICPA SSTSs and IRS Circular 230 Should Be Added to CPAs’ Lists of Favorite Resources
This article discusses IRS Circular 230 and the AICPA Tax standards and how this guidance may ultimately save a CPA from litigation or disciplinary proceedings.
Article Practice management & professional standards Foundational
Valuing and Substantiating Charitable Contributions
The burden of establishing fair market value of clothing and household items gifted to charity is on the taxpayer. This case study breaks down some of the...
Article Specialized issues Foundational
When clients should open or convert to a Roth IRA
This article addresses when and why a Roth account makes good sense, as well as best practices in the Roth conversion process.
Article Retirement plans & savings vehicles Intermediate
Schoolteachers’ deduction no longer tardy
This article discusses the deduction for classroom expenses by educators, including qualified expenses, eligible educators, and calculating the deduction.
Article Deductions Foundational
SSTS No. 7, Form and Content of Advice to Taxpayers – Communication and Documentation FAQs
SSTS No. 7 offers guidance for communicating tax advice to taxpayers.. This page provides relevant frequently asked questions related to SSTS No. 7.
Article Practice management & professional standards Foundational
SSTS No. 6, Knowledge of Error: Return Preparation and Administrative Proceedings – Errors on Return FAQs
This page provides frequently asked questions on SSTS No. 6.
Article Practice management & professional standards Foundational
Helping Your Clients Execute a Tax-Aware Investment Plan
This article explores the execution of best practices, including tax-loss harvesting, realized gain budgeting, and supportive tax-lot accounting.
Article Practice management & professional standards Intermediate
Foreign Currency Straddles and Transactions Present Complex Tax Issues
With a focus on a foreign currency straddle transaction example, this article discusses the scope and application of Code secs. 1092, 1256, and 988.
Article Income Intermediate
Medical Device Excise Tax: Moratorium Considerations and FAQs
This article discusses some frequently asked questions with respect to the medical device excise tax and the current state of the law.
Article Tax computation Intermediate
Digital Streaming and Technology Platforms: Disparity in Sales Tax Treatment
This column includes examples and scenarios from different states that illustrate various sales tax treatment approaches.
Article Reporting & filing requirements Intermediate
Estate basis consistency and reporting: What practitioners need to know
A new law imposes an elaborate reporting regime for values of estate property and consequences for failures. This article will help you understand the requirements.
Article Estate tax Intermediate
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