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CPE Self-Study
Individual Tax Fundamentals - Tax Staff Essentials
NASBA FIELD OF STUDY
Taxes
LEVEL
Basic
CPE CREDITS
Online: 12.0
Featuring up-to-date information on critical tax issues, including Tax Reform, this CPE course will ensure your clients receive the most current tax planning and tax-saving strategies for their tax plans.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Practical guidance on the basics—plus updated strategies and info

Who Will Benefit?

  • CPAs and accountants new to taxation

Learning Objectives

  • Recognize who can be claimed as a dependent by a taxpayer and what qualifies for the higher education tuition deduction.
  • Recognize and apply rules related to health savings accounts.
  • Calculate the correct tax rate for dividend income and the personal exemption allowable on a return.
  • Calculate the moving expense deduction and self-employed health insurance deduction.
  • Recall rules pertaining to IRA rollovers and how to account for IRA and qualified plan distributions.
  • Identify when Social Security benefits become taxable and which dividends are taxable.
  • Identify deductible student loan interest and alimony payments.

Key Topics

  • Filing requirements and personal exemptions
  • Gross income inclusions, exclusions, and adjustments
  • Sole proprietorships and hobby loss rules
  • Home offices, rental properties, and vacation homes
  • Passive activities
  • Travel, entertainment and education-related expenses
  • Self-insured health insurance and health savings accounts
  • Alimony payments
  • Itemized deductions like medical, taxes, interest and more
  • Net investment income tax

Are you new to taxation or do you need to build confidence in the federal tax arena? From filing requirements to tax credits and health savings accounts, this CPE course will prepare you for handling individual taxes.

Featuring up-to-date information on critical tax issues, including Tax Reform, this course will ensure that you can help your clients benefit from the most current tax planning and tax-saving strategies for their tax plans.

This course also offers practical guidance on the latest:
  • tax legislation
  • tax court rulings
  • IRS guidance

Save when you buy Tax Staff Essentials, Level 1 – New Staff online bundle, part of the complete curriculum for tax training with four different experience levels.

Table of Contents
Author

Wendy E. Kravit, CPA

Wendy Kravit, CPA, MBA started her career working for the Internal Revenue Service as a Revenue Agent. After spending a few years with the government, she left the Service and joined the faculty of Northern Illinois University where she taught federal taxation in both the undergraduate and graduate programs. She also operated a sole proprietorship in Northern Illinois where she specialized in tax and representation before the IRS. She sold her practice in Illinois and moved to Maryland in 2004 where she continues to teach and consult.

Ms. Kravit had been an active member of the Illinois CPA Society where she served on the Tax Executive Committee for many years. She was a steady member of the task force and occasionally the Chairman for the Annual Illinois CPA Society Federal Tax Conference. She has reviewed textbooks for publishers and she has written tax articles for various publications including the Tax Advisor.

Currently, Ms. Kravit is a former member of the AICPA's IRS Practice and Procedures Committee. Wendy is author of several continuing education tax courses for the AICPA.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$249.00
Member Quantity:
Non-Member Quantity:
Quantity:
Estimated total:
$249.00
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CREDIT INFO
CPE credits
Online: 12.0
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
TSE.ITF
Group Pricing
Product number: GT-TSE.ITF
Contact a representative for group pricing or on-site training opportunities. 800.634.6780 (Option 1) | Contact Us
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