Tax Compliance

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Tax Compliance 

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The complexities of the Internal Revenue Code, combined with the ever-changing client environment, makes assisting clients with tax compliance a constant challenge. Whether working with federal or state issues, domestic or foreign matters, and individual or business clients, every practitioner must ensure they are technically competent to serve their clients.

While tax preparation software has made compliance work easier, the data is only valid if entered properly, and software cannot take the place of a knowledgeable tax practitioner. Even the best practitioners can benefit from regular updates and practical tools to ensure that all required due diligence is considered when preparing and reviewing tax returns.

  Join the Tax Section today to gain access to these resources along with other benefits.



Featured Resources

Important Health Care Reform Reporting Requirements 

Quick reference guide from AICPA/Paychex that detail what an employers need to know about the new IRS Forms 1094-C & 1095-C, third party help, and information needed to complete returns. Available to all AICPA members.

Foreign Tax Withholding Guide  

 Assist business taxpayers and tax practitioners in identification of some of the areas of concern and assist them in recognizing situations in which the company may need to determine the steps that are necessary for the company to address in the area of U.S. international taxation.

Tax Return Due Dates

New tax return due dates take affect this upcoming 2017 filing season. Download the AICPA summary chart for federal tax returns, as well as specific charts for corporations and partnerships.



Checklists, Practice Guides, and Templates
  • Casualty Loss: Guide to assist practitioners in dealing with certain tax problems that arise when a client is affected by a natural disaster. It discusses rules for casualty losses and deductions for involuntary conversions, and it will provide information on relevant IRS publications, as well as other useful material.
  • Form 5500 Tax Organizer : a client facing package meant to assist in the collection and submission of client information necessary to prepare a tax return. 
  • Informed Client Consent Letter for Tangible Property Regulations: Sample letter to assist in communicating the implications of the Tangible Property Regulations to clients who qualify as small business taxpayers under Rev. Proc. 2015-20.
  • Quick Summary of Final Tangible Property Regulations: View a chart summarizing the recently issued final regulations for tangible property.
  • Sample Capitalization Policy: This is a book capitalization policy template for our members to customize and use internally or to advise clients.
  • Income Tax Treaties Checklist : Assist the tax return preparer in identifying issues with respect to income tax treaties that could apply to a United States (U.S.) resident when it engages in commercial transactions in foreign jurisdictions, or to a foreign resident that engages in commercial transactions within the U.S.

Videos, Webcast Archives, and Other Media


Other Resources

Learning

 Virtual

  • Employment Tax Compliance for Charitable Organizations: Aug. 24 (1pm ET), During this webcast, you will learn how to avoid common pitfalls associated with employment tax compliance. Industry experts will walk you through the new DOL/FLSA regulation on overtime, ACA impact on exempt organizations and provide insight on how to determine if you, or your NFP clients, have exempt or nonexempt employees.  
  • Multi-State Nexus Issues that Impact the "Everyday" Tax Client: Aug. 24 (1pm ET), State tax issues, including nexus, are a growing concern for many small and medium-sized businesses. Join us for a practical discussion on multi-state nexus issues that impact the ?everyday? tax client.
  • AICPA National Tax Online Conference: Nov. 14 - 15, Attend the Attend the AICPA National Tax Conference and remain up-to-date on critical issues and changing tax legislation that affect you and your clients.

Self-Study


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