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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.
 


ID theft

Identity Theft Information & Tools

A dedicated guidance and resource page with helpful 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.

 

Partnership Audit Changes

Congress recently enacted significant changes to partnership audit and adjustment rules and these changes are expected to increase the audit rates. We have developed a few resources to help you communicate with clients.

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

Tax Research Information & Tools

Tax practitioners provide tax advice to clients on a continuing basis and should be familiar with the applicable standards for providing such advice. This resource page serves to help members understand the hierarchy of taxing authorities, effectively perform and document client research, and communicate findings to clients and other stakeholders by providing resources, articles, and links to relevant content. 




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.




International Taxation  - Planning, Guides, and Tools

As both individual and business taxpayers conduct their affairs on a more global basis, CPAs have to be prepared to assist them not only with their domestic tax requirements but with their international tax needs as well. Our webpage provides checklists, practice guides, and more.
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