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AICPA
December 11, 2014
Tax Insider
AICPA
  IN THIS ISSUE:   > Articles   > Sponsored Articles   > News   > CPA News to Know   > Webcasts   > Video  
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Wolters Kluwer, CCH  Tick, tock goes the CPE clock. Meet your deadline before the ball drops.
Articles
   
Recent developments may affect individuals' filing status
By Annette Nellen, Esq., CPA, CGMA
2014 rulings and cases highlight filing status opportunities and traps.
 
   
How capital gains and losses are taxed
By Nicholas Fiore, J.D.
Here's how individuals treat gains and losses from dispositions of capital assets.
 
The 2015 Cumulative Tax Guide
Tax Rate Evaluator: A Graphical Calculator for Tax Planning After ATRA
Individual Tax Fundamentals—Tax Staff Essentials, Level 1—New Staff
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Top 10 myths for the 2014 W-2 and 1099 reporting season
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Get prepared for 2014 Tax Season
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Yes, the Oct. 15 tax deadline has passed, and you're probably ready to put down your calculators and close your Excel spreadsheets until next year, but now is a great time to start thinking about and planning for your 2014 tax season.
 
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News
 
Minimum essential coverage, other health care reform guidance issued
Final regulations and other guidance explain how to determine whether taxpayers have minimum essential health care coverage and list hardship exemptions for purposes of the individual mandate. The guidance also includes tables for calculating individuals' premium tax credits.
 
 
Rules updated for transit fare smart cards and qualified transportation fringe benefits
The new rules govern the tax treatment of smart cards and debit cards used to purchase transportation for employees.
 
 
IRS fills in details of one-a-year IRA rollover rule
The rules will apply to rollovers occurring on or after Jan. 1, 2015, and certain 2014 rollovers will be disregarded.
 
 
Final rules grant relief from failure to file GRAs
The IRS issued final regulations on the consequences to U.S. persons that fail to file gain recognition agreements or satisfy other reporting requirements when they transfer property to foreign corporations in certain nonrecognition transactions.
 
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  2014 Corporate Tax Workshop Videocourse
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AICPA Member Discount Program
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CPA News to Know
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1 AICPA Tax Chair urges Senate to approve automatic tax relief for natural disaster victims
 
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1 IRS acts on AICPA recommendation on COD reporting
 
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1 Going out on a limb for tax extenders
 
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1 AICPA asks for clarity on exempt organizations' accounting method changes
 
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Upcoming AICPA Webcasts
1
  Dec. 16 Advanced Tax Quarterly: S Corporation Key Compliance Issues with Basis, Distributions & Stock
 
1
  Dec. 18 Smart Tax Planning Strategies for Individuals
 
1
  Dec. 18 Capitalized Costs and Depreciation: Key Issues and Answers
 
1
  Dec. 18 Tax Power Hour: Data Mining Your 1040 Database
 
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  Dec. 23 Annual Tax Update: Individuals and Sole Proprietors
 
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  Dec. 30 Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs
 
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    View webcast calendar
 
Wolters Kluwer CCH Small Firm Services  ATX / TaxWise  Are you ready for this year's ACA's? Get a jump start with our FREE ACA Guide.
Video
   
Managing money in retirement
Lyle Benson, CPA/PFS, suggests using a Monte Carlo analysis when discussing retirement planning with clients.

 
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