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CPE Self-Study
Tax Staff Essentials - Individual Bundle
NASBA FIELD OF STUDY
Taxes
LEVEL
Intermediate
CPE CREDITS
Online: 34.0
This bundle covers basic and intermediate individual taxation topic areas, including issues such as passive losses, AMT, and estimated payments. It also covers maximizing tax benefits in areas such as sales of capital gain assets, IRA conversions, and college planning.

Tax Section Members Receive Additional Savings!

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the Tax Section.

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

A comprehensive deep dive into individual taxation.

Who Will Benefit?

  • Tax professionals seeking in depth training on individual income taxes

Key Topics

  • New tax developments
  • Medicare surtax on net investment income
  • Health insurance tax credit, other tax credits
  • Dividends, interest, and planning opportunities
  • Compensation issues, deferred plans, fringe benefits
  • Distributions from IRA’s and other qualified plans
  • Gross income exclusions
  • Passive losses
  • Vacation homes, home offices, bad debts
  • Travel and entertainment
  • Depreciation and amortization
  • Gain and loss recognition and basis rules
  • Property transactions – capital vs. ordinary income
  • Self-employed health insurance, alimony, and other adjustments to income
  • Itemized deductions
  • Tax computations and tax credits
  • Maximizing Tax Benefits for Sales of Capital Gain Assets and Real Property
  • Planning for Employer Stock Options, Employer Stock Held in Retirement Accounts and Restricted Stock
  • Roth IRA Conversions, Withdrawals, and Retirement Planning
  • Roth IRA Estate Planning
  • Maximizing Tax Benefits for Personal Residence Transactions
  • Tax Planning Opportunities with Vacation Homes, Timeshares, and Co-Ownership Arrangements
  • Tax Planning for Marital Splits and Married Same-Sex Couples
  • Self Employed Planning to Reduce Social Security and Medicare Taxes
  • Self Employed Health Benefits Strategies
  • Tax-Wise College Financing for Middle-Class Clients
  • Tax-Smart College Financing Maneuvers for High-Income Clients and Procrastinators

Learning Objectives

  • Apply the latest changes when preparing federal individual income tax returns
  • Advise individual clients on new developments and tax saving ideas
  • Determine when selling capital assets, business assets, and real estate are to a client’s advantage
  • Apply like-kind exchange rules under Section 1031
  • Identify ways to advise clients on how to minimize taxes on employer stock options and employer stock held in qualified retirement plan accounts
  • Differentiate between incentive stock options (ISOs) and nonqualified stock options (NQSOs)
  • Determine ways to help clients obtain maximum tax savings from vacation home and timeshare properties
  • Differentiate between the rules for “regular” vacation homes, timeshares, and co-ownership deals
  • Determine appropriate federal income tax advice for clients who are separated, divorcing, or divorced
  • Recall ways to help middle-class clients identify college financing tax breaks
  • Identify tax-saving college financing manoeuvres for higher-income clients who are ineligible for the well-known education tax breaks
  • Identify strategies of husband-wife businesses that will reduce Social Security and Medicare taxes
  • Identify strategies for how parents can employ their children through their closely held business

Establishing a strong set of core skills necessary for all areas of individual client service, this bundle covers basic and intermediate individual content and how to use concept during tax planning to reduce taxes for individual clients. Areas of focus include:

  • Income
  • Deductions
  • Credits
  • Passive losses
  • AMT
  • Estimated payments.

The tax planning course will also cover maximizing tax benefits in areas, such as:

  • Sales of capital gain assets
  • Stock options
  • IRA conversions
  • Divorces
  • Self-employed individuals
  • College planning

Courses Included:

Note: These courses have been updated for the 2017 Tax Cuts and Jobs Act (TCJA) ("Tax Reform"). You'll have free access to a Course Supplement that provides an explanation of the key provisions of the TCJA (including topics not covered in your course).

Tax Staff Essentials is a comprehensive, integrated curriculum that provides tax training for four different experience levels and is available in four different formats: Online, On-site, Tax Schools and Webcasts.

For more info, visit the Tax Staff Essentials website.

Ratings and reviews
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:
$419.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$419.00
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CREDIT INFO
CPE credits
Online
: 34.0
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
TSE.IndBund
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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