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Intermediate Individual Taxation - Tax Staff Essentials
Tax
CPE Self-study

Intermediate Individual Taxation - Tax Staff Essentials

Tax tips and tax strategies to help guide your new and existing individual clients.

$235 - $340
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

15

Author(s)

AICPA and CIMA staff

Availability

1 year

Product Number

TSEIIT25SSO

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 Business & partner 
Product Details

Modern tax strategies for individual clients

Frequent changes in legislation make it challenging to keep track of the opportunities for individuals to save on their taxes. Materials explain the latest tax law changes and the individual and business planning opportunities they provide.

You'll gather a wealth of tax-planning tips and strategies and learn about key tax return issues so you have the latest guidance to serve your clients better.

In this course, you'll explore the effects of the latest tax legislative, regulatory, and court actions, including:

  • SECURE Act 1.0 and 2.0
  • Inflation Reduction Act of 2022
  • Tax Court decisions
  • IRS guidance on the hottest tax topics affecting individual taxpayers

Part of Tax Staff Essentials Level 2

This self-study online course is part of Tax Staff Essentials Level 2, a comprehensive learning program that provides experienced staff with the advanced technical training required to work with their most sophisticated clients.

This course can be purchased individually or as part of Tax Staff Essentials Level 2.

Who Will Benefit

CPAs working with clients or employers requiring up-to-date expertise in individual income taxation

Key Topics

  • Gains and losses on property transactions
  • Fringe benefits
  • Retirement plan distributions
  • Hobby losses
  • Home offices
  • Depreciation and amortization
  • The qualified business income deduction under Section 199A
  • Passive activities
  • Business transactions

Learning Outcomes

  • Determine whether an activity is passive or active.
  • Determine the allowable deductions for vacation homes.
  • Determine the proper accounting method allowed for a business entity.
  • Determine the amounts allowable for deducting travel and transportation expenses.
  • Identify income categories and entity types that qualify for the qualified business income (QBI) deduction.
  • Identify the rules for amortizing and expensing start-up costs, intangible assets, and research and experimentation expenditures.
  • Identify property transaction provisions that apply to installment sales, inherited property, and other capital assets.
Credit Info
CPE Credits
Online
15
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Working knowledge of individual income taxation and Form 1040 preparation
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
Online
$340.00
AICPA Members
Online
$279.00
CIMA Members
Online
$279.00
Tax Section Members
Online
$235.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

Contact us
Author(s)
AICPA and CIMA staff
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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