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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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Charitable Contributions of Artwork: An Important Primer
A number of tax planning opportunities are available when gifting artwork. This article provides some important considerations that donors should be aware of.
Article Specialized issues Foundational
Tax Considerations for Divorcing Spouses
This article outlines considerations for managing and correctly timing a marital property settlement from a tax perspective.
Article Specialized issues Intermediate
Qualified Small Business Stock: Considerations for 100% Gain Exclusion
Some noncorporate taxpayers who dispose of QSBS in a taxable transaction may exclude the entire gain for tax purposes. This article discusses the criteria and more.
Article Income Intermediate
What Investors Need to Know About Passive Activities
Having an activity classified as passive is not a good result for most taxpayers. This article summarizes what you need to know about passive activities.
Article Income Foundational
Don’t let your clients miss out on the IRD deduction
Many practitioners still have some questions about when and how the IRD deduction is used. This article provides a refresher.
Article Deductions Intermediate
Local Lodging Provided to an Employee: How to Determine Whether to Include It in the Employee’s Income
This article discusses how employer paid lodging for local events should be treated on the employee's tax return.
Article Employee benefits Foundational
Taking Control of the Final Form 1040
This article provides tips for using the final tax return for tax planning post-mortem.
Article Practice management & professional standards Foundational
How to avoid the 10% additional tax on early retirement distributions
This article details how to help clients get money when necessary without incurring the onerous 10% tax on early withdrawals.
Article Withdrawal & distributions Intermediate
Bad News for Noncash Contributions
This article discusses a tax court opinion which clarifies the misconceptions taxpayers have about their charitable contributions of household items, etc.
Article Deductions Foundational
A day late, a dollar short
This article discusses how an otherwise “innocent spouse” could still be liable for penalties and interest.
Article Specialized issues Foundational
Post-Election Tax Update - What Should We Expect with New Leadership?
Hear a post-election analysis from AICPA’s tax policy and advocacy representatives in Washington, D.C.
Webcast Reporting & filing requirements Foundational
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