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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How to apply the latest changes when preparing federal income tax returns, plus tips on advising individual clients on new developments and tax-saving ideas.
This article discusses the concept of domicile which can protect taxpayers who have residences in more than one state.
This article provides insight on why a married couple's interest in their retirement plan was not considered an asset for purposes of the COD insolvency test.
This article discusses why deployed troops who are in harm’s way are getting less benefit from the EITC, how it affects their households, and a simple solution to the...
This item discusses the tax implications of the Internal Revenue Code's recognition of the married status of same-sex couples.
This article looks at the practice of tax-loss harvesting which can offer the potential for significantly increased after-tax returns.
This article explains when electing to accelerate the AMT credits makes sense for taxpayers and when they will achieve better results by using bonus depreciation.
This article discusses rules for carryovers, knowing how they affect taxpayers, and being prepared to discuss potential tax saving opportunities.