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Reporting & filing requirements

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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Individual Tax Fundamentals - Tax Staff Essentials

Provides participants and tax professionals up-to-date information on critical tax issues, giving them an outstanding foundation in the federal tax arena for individuals

Course – Online Reporting & filing requirements Foundational

Intermediate Individual Taxation - Tax Staff Essentials

Provides a wealth of tax-planning tips and strategies and addresses key tax return issues to arm you with the latest guidance to better serve your clients.

Course – Online Reporting & filing requirements Intermediate

1040 Tax Return Workshop and Video Course

Provides you with the technical knowledge tax professionals need to service their individual and business tax clients.

Course – Online,   Course – Textbook Reporting & filing requirements Foundational

Tax Staff Essentials, Level 1 - New Staff

Level 1 is designed to help beginning staff members develop a strong set of core skills. It focuses on individual and S corporation tax compliance plus professional...

Course – Online Reporting & filing requirements Foundational

Marriage Equality: Taxes, Death, and Everything in Between

This item discusses the tax implications of the Internal Revenue Code's recognition of the married status of same-sex couples.

Article Reporting & filing requirements 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

A Look at the Impact of New Federal Filing Deadlines

Taxing authorities have sought to incorporate adequate lead time into the tax filing process. This article explores the new federal filing deadlines.

Article Reporting & filing requirements 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

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

Foreign National Income Tax Filing Options Flowchart

This flowchart outlines the considerations for preparing and reviewing returns for the first year foreign nationals are in the U.S. 

Article Reporting & filing requirements Foundational

Minimum Essential Coverage and Premium Tax Credit FAQs

​This document will help you navigate the ACA through a FAQs about the minimum essential coverage and the premium tax credit.

Article Reporting & filing requirements Foundational

Overview of Tangible Property Regulations

This document that provides an overview of the repair regulations for practitioners.

Article Reporting & filing requirements Intermediate