Tax Area Homepage
Overview:
Tax: The AICPA provides tax practice tools to help members elevate their practices and maintain the highest ethical standards. The AICPA also advocates sound tax policy and effective tax administration...
Published on May 13, 2013
IRS Issues Guidance on Fingerprinting, Other Registered Tax Return Preparer Details
News:
The IRS provided more details September 22 of its still-developing requirements for all paid tax return preparers to be registered and undergo a background check, to include fingerprinting
Published on September 27, 2011
Tax Organizers - 2012
Checklist:
These tax organizers have been designed to assist in compiling the information needed to prepare the respective returns for 2012. The following contains many of the common income items, expenses, deductions...
Published on February 26, 2013
Estate Tax Protective Claim Procedures Detailed
News:
The IRS issued guidance on filing a protective claim for refund of estate tax and notifying the IRS that the claim is ready for consideration
Published on October 14, 2011
Competency Testing for Registered Tax Return Preparers Set to Start
News:
As part of its ongoing initiative to regulate previously unenrolled tax return preparers, the IRS announced on November 22 that competency testing for registered tax return preparers will start next week
Published on November 23, 2011
Final Regs Clarify Excise, Employment Tax Treatment of Disregarded Entities
Article:
The IRS issued final regulations clarifying the treatment of disregarded entities with respect to employment and certain excise taxes
Published on October 25, 2011
Tax Legislation and Policy
Overview:
The AICPA has a long history of advocating for sound tax policy. This section contains: Tools to evaluate tax provisions and proposals from a tax policy standpoint; Tax reform studies to promote informed tax policy decisions
Published on April 25, 2013
Tax Section Membership
Overview:
The Tax Section takes it one step further by providing additional tax practice tools and aids, resources and guidance to help CPA tax practitioners elevate their practices and maintain the highest...
Published on April 23, 2013
Congress Passes Tax Patent Reform Sends Bill to President
News:
...to President Barack Obama for his signature. The act reforms the U.S. patent system, and among its provisions is one intended to stop the granting of patents for tax strategies
Published on September 09, 2011
Inflation Adjustments Made to Many Tax Items for 2012
News:
The IRS released its annual revenue procedure making inflation adjustments to the income tax tables and many tax credits and other items for tax years beginning in 2012
Published on October 20, 2011
Tax Form Preparation Guide - 2012
Article:
This page includes guides, worksheets, and checklists for 2012 tax form preparation. These documents were prepared by the AICPA Tax Practice Guides Task Force
Published on February 14, 2013
President Signs Patent Reform Bill Banning New Tax Strategy Patents
News:
President Barack Obama signed into law the Leahy-Smith America Invents Act (H.R. 1249), which reforms the U.S. patent system and stops the granting of patents for tax strategies
Published on September 19, 2011
Guidance Issued on Tax Treatment of Business Cell Phones
News:
The IRS issued a notice on September 14 providing guidance on the tax treatment of employer-provided cell phones now that they have been removed from the definition of listed property
Published on September 15, 2011
2010 Estate Tax Payment, Carryover Basis Election Extended
News:
Executors of estates of most decedents who died in 2010 now can get an automatic extension until March 19, 2012, to pay any estate tax due as well as to file an estate tax return, the IRS announced on September 13
Published on September 14, 2011
Presidents Jobs Bill Contains Many Tax Proposals
News:
The president submitted his American Jobs Act to Congress on September 12, and among its provisions are several tax items, including a temporary payroll tax cut, a limit on itemized deductions for certain high-income taxpayers, and a proposal to tax carried interests as ordinary income rather than...
Published on September 13, 2011