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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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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
What you need to know to help clients with an IRS ETP agreement
This article discusses 12 things you need to know about extension-to-pay agreements that can help clients who need more time to pay their tax bill.
Article Practice management & professional standards Foundational
Personal Goodwill and the Net Investment Income Tax
This article discusses when the sale of goodwill related to a C corporation is the sale of a shareholder’s personal goodwill.
Article Specialized issues Intermediate
Bonus Depreciation After the PATH Act
Congress made a notable change to the definition of qualifying property for bonus depreciation purposes. This article discusses the changes and items for consideration.
Article Specialized issues Intermediate
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
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
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
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