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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 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

Tax Planning for Aging Clients: Medical Expense Deduction for Home Improvements

It is common for aging homeowners to renovate their home to accommodate their disability. This article examines what qualifies for the medical expense deduction,

Article Deductions Foundational

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

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

Schoolteachers’ deduction no longer tardy

This article discusses the deduction for classroom expenses by educators, including qualified expenses, eligible educators, and calculating the deduction.

Article Deductions Foundational

Foreign Currency Straddles and Transactions Present Complex Tax Issues

With a focus on a foreign currency straddle transaction example, this article discusses the scope and application of Code secs. 1092, 1256, and 988.

Article Income 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

Charitable Contributions of Artwork: An Important Primer

A number of tax planning opportunities are available when gifting artwork. This article provides some important considerations that donors should be aware of.

Article Specialized issues Foundational

Don’t let your clients miss out on the IRD deduction

Many practitioners still have some questions about when and how the IRD deduction is used. This article provides a refresher.

Article Deductions Intermediate

Bad News for Noncash Contributions

This article discusses a tax court opinion which clarifies the misconceptions taxpayers have about their charitable contributions of household items, etc.

Article Deductions Foundational