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Intermediate Individual Taxation - Tax Staff Essentials
CPE Self-study

Intermediate Individual Taxation - Tax Staff Essentials

Learn tax tips and latest tax strategies to help your individual clients. Understand how to respond to the needs of new and existing clients.

$265 - $359
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NASBA Field of Study




CPE Credits



Wendy E. Kravit


1 year

Product Number


 Business & partner 
Product Details

Save when you buy the complete Tax Staff Essentials, Level 2 online bundle.

Congress continues to create uncertainty with its frequent legislative changes. Learn the tax law changes and the individual and business planning opportunities they provide.

Gather a wealth of tax-planning tips and strategies, and learn about key tax return issues so you have the latest guidance to better serve your clients.

Explore in-depth the effects of the latest tax legislation, including the American Rescue Plan of 2021, tax court decisions, and IRS guidance on the hottest tax topics affecting individual taxpayers.

Who Will Benefit

  • CPAs working with clients
  • Employers requiring up-to-date expertise in individual income taxation for the current tax season

Key Topics

  • Gains and losses on property transactions
  • Fringe benefits
  • Retirement plan distributions
  • Hobby losses
  • Home offices
  • Depreciation and amortization
  • Tax credits
  • The qualified business income deduction under Section 199A

Learning Outcomes

  • Determine the various items that should be included or excluded in an individual’s gross income and their proper tax treatment.
  • Identify the specific rules that apply under the "passive activity" rules.
  • Identify and calculate the business deduction for home office expenses and deduction limitations on vacation homes and other ordinary business expenses.
  • Recognize the tax implications of having rental real estate classified as an active or passive activity.
  • Determine the amounts allowable for deducting travel, transportation, and meals expenses.
  • Identify the rules for depreciation and amortization deductions.
  • Differentiate between capital and ordinary income treatment on property transactions.
  • Identify tax consequences for self-employed retirement plans and IRAs.
  • Recall the information required to include the claim for a tax credit on an individual income tax return.
  • Calculate the qualified business income deduction.
Credit Info
CPE Credits
NASBA Field of Study
Knowledge of individual income taxation and Form 1040 preparation
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members
Tax Section Members

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Contact us
Wendy E. Kravit
"Wendy Kravit, CPA, MBA started her career working for the Internal Revenue Service as a Revenue Agent. After spending a few years with the government, she left the Service and joined the faculty of Northern Illinois University where she taught federal taxation in both the undergraduate and graduate programs. She also operated a sole proprietorship in Northern Illinois where she specialized in tax and representation before the IRS. She sold her practice in Illinois and moved to Maryland in 2004 where she continues to teach and consult. Ms. Kravit had been an active member of the Illinois CPA Society where she served on the Tax Executive Committee for many years. She was a steady member of the task force and occasionally the Chairman for the Annual Illinois CPA Society Federal Tax Conference. She has reviewed textbooks for publishers and she has written tax articles for various publications including the Tax Advisor. Currently, Ms. Kravit is a former member of the AICPA's IRS Practice and Procedures Committee. Wendy is author of several continuing education tax courses for the AICPA."

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Intermediate Individual Taxation - Tax Staff Essentials
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