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Income

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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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

Taxation of Property Transactions - Tax Staff Essentials

Updated for tax reform, this self-study course includes analyses of the rules dealing with likekind exchanges and includes involuntary conversions.

Course – Online Capitalization & depreciation Intermediate

Intermediate Individual Taxation

Get the latest practical insights from nationally recognized tax experts. Reinforce your understanding of frequently used principles and receive a wealth of...

Webcast Reporting & filing requirements Intermediate

1040 Tax Return Workshop and Video Course

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.

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

Annual Tax Update: Individuals and Sole Proprietors

Get up-to-the-minute with guidance on the latest tax legislation, court decisions and IRS pronouncements.

Course – Textbook,   Course – Online Income Intermediate

Hottest Tax Topics for 2018

Highlights hot tax topics and provides you with the latest tax saving strategies so you can better advise your clients.

Course – Textbook,   Course – Online Individual income taxation Intermediate

Individual Tax Fundamentals - Tax Staff Essentials

Featuring up-to-date information on critical tax issues, including Tax Reform, this CPE course will ensure your clients receive the most current tax planning and...

Course – Online Reporting & filing requirements Foundational

Tax issues for nontraditional households

This article explores the income tax issues that arise from owning or living in a home with a person other than a spouse.

Article Deductions Foundational

More on short-term rentals

See how to report income from Airbnb and similar “sharing economy” activities.

Article Income Foundational

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

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

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