Specialized Guidance & Resources 

The Specialized Guidance & Resources page offers toolkits and resource pages organized by trending issues (e.g., FBAR and FATCA), technical topics (e.g., Tangible Property ("repair" regulations), ACA), or practice areas presenting unique challenges for the tax practitioner (e.g., Divorce).

You can browse our complete library of specialized guidance pages and resources using the predefined search filters on the left. Clicking on these filters will result in a list of resources based on your choice. “By Document Type” will result in a list of resources of a particular type (e.g., checklist, sample letter, or engagement letter) regardless of topic. You can apply multiple filters to narrow your search.

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What to Know Now

Congress recently enacted significant changes to partnership audit and adjustment rules. The changes are expected to dramatically increase the audit rates for partnerships and will require partners to carefully review, if not revise, their partnership’s operating agreement. Below are a few resources to help you communicate with clients:


Featured Resources

ID theft

Divorce Issues Checklist

Available to all AICPA members! This downloadable PDF outlines specific steps a client should take to mitigate the damage of identity theft, including closing credit cards, filing a police report, and addressing IRS matters.

Income Tax Treaties Checklist

Will assist you in identifying issues with respect to income tax treaties that could apply to a US resident when he/she engages in commercial transactions in foreign jurisdictions, or to a foreign resident that engages in commercial transactions within the US.

DOMA Resource Page

Available to all AICPA members! This template letter advises clients on best practices to keep their information safe and avoid tax-related identity theft. Add your firm logo and use it to reinforce your value as their CPA.


Learning

Virtual

  • Affordable Care Act: Tax and Insurance Ramifications, Aug. 18 (1pm ET): This webcast will help you better understand the impact of the Health Care Reform Act so you can describe to your clients how health care and paying for coverage will change in the future. In addition, you'll discover how to use this information for tax planning opportunities.
  • Using Charitable Trusts to Avoid Capital Gains Taxes & the 3.8% Surtax, Sept. 21 (1pm ET): This webcast focuses on strategies of how to use special charitable trusts for tax efficiency. This webcast will help in determining which charitable lead trusts are best in addressing a client's tax situation. Discover ways to reduce or eliminate both capital gains taxes and the 3.8% net investment income tax.

Self-Study


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