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    Tax Resource Library 


    Welcome to the AICPA’s Tax Resource Library, our main access point for tax information, guidance, resources, and practice aids specifically designed for the CPA tax practitioners. Our goal is to provide our members with the resources they need to elevate their practices, keep up with the ever changing tax law, stay current on trending issues and hot topics, and maintain the highest ethical standards. Resource pages are organized by primary tax service lines (e.g., planning or preparation) and practice areas (e.g., ethics or tax practice management).

    Throughout the Tax Resource Library, you can browse for content on a designated page or area using the predefined search filters on the left. Clicking on these filters will result in a list of search results based on the filter(s) you choose. You can even apply multiple filters to narrow your search! You can filter “By Topics” to see a list of resources and documents related to particular topic (e.g., ACA, Tangible Property) or filter “By Document Type” to find a particular type of resource (e.g., checklist, sample letter, or practice guide) regardless of topic.
     


    Checklist and paen

    Annual Compliance Kit

    Our comprehensive annual collection of resources (e.g., checklists, engagement letters, organizers, and practice guides) to assist with return preparation, review, and delivery.

     

    Busy Season Resource Page

    A dedicated resource page to serve as your one-stop-shop for resources, updates, and news you need during filing season. Bookmark this page and check back often for updates on anything that affects tax season operations and the preparation and filing of returns.

    Tax Practitioners Toolkit

    A rich array of resources and tools designed to enhance business development and client communication efforts and help members differentiate themselves in the market place.

     


    Featured Resources


    IRS Notices: Guidance & Resources

    It's important to carefully read the notice to determine what the IRS is requesting. Some notices are information-only; that is, they do not require a response. Other notices require a prompt response; failure to respond timely could result in additional tax, interest, and penalties.  This page provides guidance and resources to help you effectively respond to IRS notices.




    Tax Ethics & Professional Standards

    This dedicated webpage offers guidance, tools, external resources, and current news to help CPA tax practitioners with ethics rules and interpretations. Here you will find some newly released ethics practice guides: Overview of the Federally Authorized Tax Practitioner — Client Privilege Under IRC Sec. 7525, Guidelines for Conflicts of Interest in the Performance of Federal Tax Services, and Due Diligence in Tax Services.




    Identity Theft Information and Tools

    Tax related identity theft is a growing epidemic. It is a problem for both the IRS and taxpayers. We have developed a special resource page dedicated to this issue. It combines guidance and developments with resources and practice aids to help you keep up with the latest developments, learn more about the underlying issues, and develop strategies to assist, advise and serve your clients.
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