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Individual income taxation

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.

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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