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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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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
Treatment of Wellness Program Benefits and Employer Reimbursements Under a Sec. 125 Cafeteria Plan
For employees to evaluate the true tax benefits, they must understand the wellness programs and plans being offered. This article explores the details.
Article Reporting & filing requirements Intermediate
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
Employer Beware: Affiliated Service Group Is a Single Employer for Benefit and Health Care Coverage Testing
This article discusses affiliated service group rules and their application to various situations.
Article Employee benefits Intermediate
Charitable IRA Distributions: A Great Opportunity
This article discusses what a “qualifying charitable distribution” is and explores the tax benefits of charitable IRA distributions.
Article Income 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
Health Insurance Issues S Corporation Shareholders
This page includes common questions CPAs are asking about their S corporation clients affected by the Affordable Care Act.
Article Affordable Care Act (ACA) Foundational
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