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July 17, 2014
Tax Insider
  IN THIS ISSUE:   > Articles   > Special Sponsored Section   > News   > CPA News to Know   > Webcasts   > Video  
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Thomson Reuters Checkpoint  Get the whole picture. Checkpoint Catalyst.
Using LLCs to minimize taxes
By David L. Green, CPA/CFF
Proper planning can minimize both the 0.9% additional Medicare tax and the 3.8% net investment income tax on high-earning couples.
Give it in writing: A review of the new rules
By Annette Nellen, Esq., CPA
How does Circular 230's revised rule on written advice affect CPAs?
  Wolters Kluwer, CCH  
Do's and don'ts of marketing your firm online
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Individual Tax Fundamentals—Tax Staff Essentials, Level 1—New Staff
The 2014 Cumulative Tax Guide
Business Ethics for Tax: Real-World Business Ethics for Tax Practitioners
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Wolters Kluwer, CCH  CCH Connections User Conference 2014, Oct. 26–29, Orlando, Florida
Special Sponsored Section
Estate tax planning and pitfalls for foreign investors
Sponsored by NFP Life
Many foreign investors may not know about the complex tax rules that can apply to them and need guidance from their advisers. Free report.
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Complete rules for the IRS's voluntary return preparer certification program are released
The IRS published guidance introducing its new, voluntary Annual Filing Season Program, which permits tax preparers who are not CPAs, attorneys, or enrolled agents to complete tax education requirements.
Streamlined tax-exempt application process introduced
The IRS introduced a streamlined application process using Form 1023-EZ for small organizations that want tax-exempt status under Sec. 501(c)(3).
Limit on direct deposit of refunds will go into effect in 2015
In its latest attempt to fight tax refund fraud, the IRS said that, beginning in January 2015, it will impose a limit of three electronic direct deposits of tax refunds into a single financial account or prepaid debit card.
Fighting identity theft, IRS issues final rules on truncated identification numbers
The IRS issued final regulations that allow the use of truncated taxpayer identification numbers, such as Social Security numbers, on information returns provided to payees.
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Featured AICPA Products
  Tax Staff Essentials, Level 3—Tax Senior/Supervisor
Level 3 training identifies the more difficult areas for experienced tax compliance specialists. This level will give staff the confidence necessary to begin assuming client and engagement management responsibilities.
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Reduce Fraud Risk  Free Guide for Non-Profits
AICPA Member Discount Program
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5 steps to recognizing revenue  Free guide for non-profits
CPA News to Know
1 Time to change the de minimis amount for tangible property?
1 IRA, qualified plan participants can purchase longevity annuities
1 ITINs will expire after five years under new IRS policy
1 Regulations provide guidance for small-employer premium tax credit
1 Staying ahead of the ATRA and NIIT curve
1 Time to clean house with asset retirement
Upcoming AICPA Webcasts
  July 18 Advanced Tax Strategies for LLCs and Partnerships
  July 22 Capitalized Costs and Depreciation: Key Issues and Answers
  July 24 Advanced Tax Quarterly: Leading Practices for Structuring the Family Office
  July 24 Payroll Taxes and 1099 Issues: Everything You Need to Know
  July 28 IRS Disputes: Identifying Options
  July 29 Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs
    View webcast calendar
KPIs for change management
Myriam Madden, FCMA, CGMA reveals how her team is tracking organizational resilience over a major project of change.

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