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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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Corporate Income Tax Workshop

Updated with the Tax Cuts and Jobs Act of 2017 (TCJA), this course offers you a look at the most recent tax laws and other developments affecting C corporations, S...

Course – Textbook Tax computation Foundational

Taxation of Corporations - Tax Staff Essentials

Covers the numerous concepts and rules applicable to income tax accounting, tax return positions, and disclosures for C corporations and S corporations.

Course – Online Formation, liquidation & reorganization Foundational

Getting in shape for tax season

As CPAs and their staffs train and ready their equipment, they might add these reminders of what’s new and notable for 2016 returns.

Article Credits Intermediate

Rev. Rul. 2016-15 and the Uniform Application of Sec. 108 to QRPBI

This article explains a different application of Sec. 108 debt forgiveness for qualified real property business indebtedness ruled on recently by the IRS.

Article Income Intermediate

Sec. 108(i): Considerations for Electing Consolidated Groups

This article presents considerations for electing consolidated groups under IRC sec. 108(i) including corporate and consolidated group treatment, examples, and more.

Article Income Intermediate

Advanced Mergers, Acquisitions, & Sales - Tax Staff Essentials

This information will enable you to provide expert tax planning services to clients or to key management within company finance operations.

Course – Online Formation, liquidation & reorganization Advanced

Tax Return Due Date Changes - Tax Deadlines for Accountants

This page provides the guidance and tools to help you comply with tax return due dates and maximize workflow productivity.

Article Reporting & filing requirements Foundational

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