Individuals

Tools and Aids

Browse

By Topic

... Click to view more

[x]

By Document Type

Member Only Content

Tax Section Members (9)

By Date

Individual Income Taxation

This section covers hot tax issues concerning individual taxpayers. Visit the links below and to the left for the following resources: articles, tools and practice aids and comment letters to Congress, Treasury and IRS.


News and Developments

Below are articles on recent developments:

Interest on Residential Property Debt Not Deductible as Investment Interest - The Tax Adviser
Chapter 13: Tax Considerations - The Tax Adviser
IRS Announces Tax Relief for Oklahoma Tornado Victims - Tax E-alert
IRS gives details of operations on furlough dates - Journal of Accountancy


Key Resources

Below are AICPA checklists regarding individual taxation that will assist practitioners with compliance in this area:

Individual Tax Return Checklist (Mini) - 2012
Individual Tax Return Checklist (Short) - 2012
Individual Tax Return Checklist (Long) - 2012
See all the checklists and organizers in this area

Below are various articles and guides, to assist members with individual income tax clients:

Hurricane Sandy Links
Updated 2012 Casualty Loss Guide is now available on individual resources website.
Charitable Contribution Checklist
Tax preparation tips for domestic partners and same-sex couples

See a comprehensive list of tools developed for the individual income taxation area.


Upcoming and Recent Events

2013 Tax Planning With the New Tax Law - Avoiding Unintended Consequences

Original Air Date: June 17, 2013
Duration: 3-4 pm ET
Recommended CPE Credit: 1


Advocacy

	For information on issues and AICPA comments made on proposed legislative issues and comments regarding individual income taxation, visit the Individual Income Taxation Advocacy page.