About this topic
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.
Check your knowledge
Take a knowledge check to evaluate your proficiencies and find related learning resources.
Get started47 Results
Short-term rentals, the sharing economy, and tax
This article discusses some things CPAs need to know as clients come to them with short-term rental income.
Article Income Foundational
Tax Planning Opportunities for Tax Attributes and the Decedent’s Final Tax Return
This article describes tax planning opportunities to be considered for the final income tax return when the client is approaching death.
Article Reporting & filing requirements Intermediate
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
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
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
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
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
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
Charitable Donations of Food Inventory
his article summarizes the regulations including the use of donated food, limitations on the deductions, and the opportunities.
Article Deductions Intermediate
PATH Act Modifies REIT Prohibited-Transaction Safe Harbors
The PATH Act made amendments to the prohibited transaction safe-harbor test. This article discusses these amendments as well as issues that are surfacing.
Article C corporation income taxation Intermediate
Explore Topics
© 2024 Association of International Certified Professional Accountants. All rights reserved.