This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Partnership 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.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

AICPA's Annual Federal Tax Update

Emphasizing implementation and compliance, this CPE self-study course will help you understand and apply recent Federal tax law changes that may impact your client.

Course – Textbook,   Course – Online Individual income taxation Intermediate

Annual Tax Update: Corporations and Pass-Through Entities

Covers ways to integrate the latest tax law changes into planning and compliance engagements.

Course – Textbook,   Course – Online S corporation income taxation Intermediate

Tax Planning for Small Businesses - Tax Staff Essentials

Explores state-of-the-art planning ideas and tax-saving strategies to keep more of your clients' money in their pockets.

Course – Online Formation, transfers & termination Advanced

Choice of and Formation of Entity - Tax Staff Essentials

Updated for Tax Reform, this self-study course provides an overview of the ever-increasing tax advantages and disadvantages of general and limited partnerships, C and...

Course – Online Qualifications & considerations Intermediate

Advanced Taxation Partnerships & LLCs - Tax Staff Essentials

Master the advanced concepts of partnership taxation, so you can provide your clients with valuable advice and tax planning strategies.

Course – Online Formation, transfers & termination Advanced

Tax Staff Essentials, Level 2 - Experienced Staff

Level 2 is designed for junior tax staff who want to take on a wider variety of firm engagements and establish a supervisory role within the firm. This level will...

Course – Online Formation, liquidation & reorganization Intermediate

Tax Fundamentals of LLCs and Partnerships - Tax Staff Essentials

Addresses the tax consequences of the most common transactions engaged in by LLCs and partnerships.

Course – Online Formation, transfers & termination Foundational

Advanced Tax Strategies for LLCs and Partnerships

Covers the complexities of partnership tax law, including LLC, General Partnership, Limited Partnership, and Limited Liability Partnership.

Course – Textbook Allocations & substantial economic effect Advanced

Taxation Essentials of LLCs and Partnerships

Addresses the tax consequences of the most common transactions engaged in by LLCs and partnerships.

Course – Textbook Formation, transfers & termination Foundational

Reviewing Pass-Through Tax Returns

Sharpen your skills by examining case studies, discussing issues where additional information from the client may be warranted, and areas of tax law where proper...

Course – Online S corporation income taxation Intermediate

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

Repair Regs Flowchart

​This flowchart will assist in the determination on when to capitalize or expense a purchase/item.

Article Deductions Foundational