Tax Section member support and FAQs
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Tax Section member support and FAQs

4 months ago · 9 min read

Thank you for your commitment to the AICPA and Tax Section. We value your continued support and are here to help.

To maximize your AICPA and Tax Section membership, we answer a series of commonly asked questions the AICPA Tax Section team receives on a variety of issues. Topics covered include tax advocacy positions, news and updates, resources and learning, Statements on Standards for Tax Services (SSTSs), Tax Section member benefits, website troubleshooting and issues receiving our communications.

Bookmark and check back often as we continually refresh this page for the latest trending questions we receive via emails, calls and webcasts.

Advocacy

Where can I find a list of advocacy topics the Tax Section is working on?
Visit AICPA Tax Policy & Advocacy for the latest information on our tax advocacy efforts and view our recent comment letters. Comment letters are excellent resources to learn about a technical issue and how the AICPA is working to help the profession and the public interest.

News and updates

Do you have any guidance on the new Schedules K-2 and K-3?
The introduction of Schedules K-2 and K-3 this tax season has challenged tax practitioners as they navigate how to file these new forms for passthrough entities. The AICPA continues to push for clarity and guidance along with a delay of filing these schedules. While the IRS provided some transition relief for certain domestic passthrough entities, there still may be questions about the reporting requirements. The Tax Section has pooled some guidance and resources together in our IRS Schedules K-2 and K-3 guidance and resources library including a client information letter.

What is the latest information on the IRS’s use of facial recognition?
The IRS’s use of facial-recognition technology has led to some privacy concerns. The IRS announced it will move away from mandating the use of third-party facial-recognition technology to authenticate the identities of people creating new online accounts and offer an alternative option for taxpayers to verify their identity in a live, virtual interview with an IRS agent. Taxpayers can still verify their identity through biometric verification using ID.me, and the IRS is committed to ensuring that images provided by taxpayers are subsequently deleted for the accounts being created. Going forward, the IRS will use Login.gov and work with the U.S. General Services Administration to implement after the 2022 filing deadline.

Should I refile my client’s return if I received a CP80 notice?
The CP80 notice shows credited payments and/or other credits to a taxpayer’s account for the indicated tax period. However, the IRS hasn’t received the tax return. Due to processing delays for 2019 and 2020 tax returns, the issuance of CP80 and CP080 notices have been suspended. As indicated in the IRS’s FAQs, if a taxpayer received a notice for the 2019 return and it was filed timely, refile the return. If a taxpayer receives a notice for the 2020 return, do not refile.

How do I access my digital magazine subscription to The Tax Adviser?
The Tax Adviser magazine is now digital. With your Tax Section membership, you have exclusive first access to the latest tax developments, trends and expert insights. Access the latest digital issue to read up on the latest tax updates.

Is the AICPA advocating for the IRS to improve service levels?
We’re unfortunately hearing from members about delays in various IRS tax matters.

The IRS launched a special filing season alerts page as a source for taxpayers and tax practitioners to get the latest details affecting the 2022 tax filing season, and the IRS’s continued efforts to address the backlog of unprocessed tax returns.

For over 18 months, the AICPA has recommended the IRS take reasonable actions that would reduce persistent, unnecessary and erroneous notifications and help taxpayers.

The Tax Practitioners United for Taxpayer Relief Coalition, led by the AICPA, was formed to help the IRS mitigate these burdens on taxpayers and tax practitioners. Learn more about the AICPA’s advocacy efforts for improving IRS taxpayer services in our resource center. Also, email us at irsservices@aicpa-cima.com to share your own experiences and challenges with IRS service levels. Your feedback can help us collectively make impactful improvements for the profession and public interest.

What are the changes to Form 1099-K reporting?
The American Rescue Plan Act provides taxpayers who receive $600 or more for goods or services through third-party payment networks/applications, such as PayPal, to have those payments reported to the IRS via Form 1099-K, Payment Card and Third-Party Network Transactions. This change is effective beginning Jan. 1, 2022, which means the new reporting requirement does not impact taxpayers’ 2021 tax returns. However, many clients will have questions now as they may be asked by third-party payment networks for their identification number and other information. Here are some general IRS FAQs on payment card and third-party network transactions to help you advise your clients.

What should I do if I believe my client received an erroneous Letter 6419?
Letters 6419 sent to taxpayers reported the advance child tax credit payments received in 2021. While the IRS believes these errors are not widespread, the IRS issued a fact sheet that points taxpayers to their IRS online account to verify the payments when the Letter 6419 reports a different total than expected.

What is the latest on the Build Back Better Act?
Potential legislation continues to be debated in Congress with no clear answers on when legislation may be enacted and what would be included in the final bill. Continue to follow our tax policy and regulatory change hub for the latest guidance and resources.

What guidance is available to help with the employee retention credit (ERC)?
To stay up to date, follow the AICPA Tax Section’s ERC guidance and resource library for help digesting the latest guidance and maximizing the use of the ERC with your clients. There you’ll find resources and CPE learning opportunities to help you with this complex credit.

Taxpayers receiving IRS notices concerning a math error with the charitable contribution deduction
We are hearing from members whose clients are receiving IRS CP11 or CP12 notices indicating that the IRS is denying the 100% of adjusted gross income (AGI) limitation for the charitable contribution deduction and only allowing 60% of AGI for cash charitable contributions. It appears the IRS’s software systems may not yet be updated for recent tax law changes for 2020 returns. The AICPA Tax Policy & Advocacy team is investigating the situation and has reached out to our IRS contacts. We will update our guidance and FAQs as more information is known.

Can I call the IRS and request reasonable cause penalty abatement?
If you’re helping your clients with IRS penalty relief by submitting a reasonable cause defense, note that often you can e-fax your written statements while on the phone with the IRS instead of mailing supporting documentation. Use the Tax Section’s IRS Penalty Abatement Templates and First-Time Penalty Abatement guidance for additional help.

Resources and learning

How do I subscribe to the Tax Section Odyssey podcast?
The Tax Section Odyssey podcast is your go-to source for staying informed on the latest tax trends and developments. A new episode is released every other week and is available for free to all listeners.

To not miss an episode, you can subscribe to our podcast series. Search for “Tax Section Odyssey” in your podcast channel (Apple Podcasts, Spotify, Google Podcasts, Stitcher, TuneIn, etc.) and locate the button to follow/subscribe to the series.

If you like to listen on your web browser, you can bookmark/add the Tax Section Odyssey podcast webpage to your favorites in your browser.

When are the free Tax Section CPE events and how do I register for these events?
Tax Section members receive four complimentary webcasts each year that offer eight hours of CPE credits (two in the field of regulatory ethics and six in the field of taxes). Tax Section members also receive two self-study courses that offer eight hours of CPE credits. Visit our Free Tax Section CPE Webcasts page for registration links to upcoming events. Also, Tax Section members get reminders in the Tax Section News e-newsletter so that they can mark their calendars and register far in advance of each event.

Does the Tax Section offer tax engagement letters?
Tax Section members have access to a collection of client engagement letters, such as templates for individual, partnership, corporation, estate, trust and non-profit tax returns. We also have tax engagement letters to assist with consulting, projections and audits.

See the full list of tax engagement letters in the Tax Section’s Annual Tax Compliance Kit.

When are the annual tax engagement letters, organizers, checklists and practice guides available each year (as part of the Annual Tax Compliance Kit)?
Engagement letters and organizers are generally available in November each year. Checklists are available by mid-December and most practice guides are available late-December.

Tax Section members get an email notification when the resources are posted. Visit the Annual Tax Compliance Kit for updates and the latest resources.

Note, tax legislation timing may affect availability, and updates to resources due to legislative changes will be made as soon as possible.

When are the year-end client tax planning letters available?
Resources contained in our CPA’s Marketing Toolkit (such as year-end tax planning letters) are typically available by mid-November each year.

How do I suggest a new resource or an improvement for the AICPA Tax Section?
Complete a short suggestion form to let the Tax Section team know how we can help you. We thank you for all feedback.

I’m having trouble finding the resource I need. Do you offer a free web tour to help me navigate your website?
The AICPA Tax Section offers web tours to help members (and prospective members) learn how to get the most out of their membership. We guide you through our valuable resources, provide tips on how to access resources easily, show you how you can suggest new resources and discuss volunteer opportunities available in the AICPA Tax Division. Register for a tour (multiple dates and times available).

Statements on Standards for Tax Services (SSTSs)

Does the AICPA Tax Section provide guidance on the SSTSs?
The AICPA’s Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. The SSTSs and interpretations delineate members' responsibilities to taxpayers, the public, the government and the profession. They are intended to be part of an ongoing process of articulating standards of tax practice for AICPA members.

As part of the Tax Section’s responsibility to its members and the public interest, the Tax Section team assists members with questions pertaining to the SSTSs. Contact the Global Engagement Center at 888.777.7077 or email the Tax Section at taxsection@aicpa.org.

Does the AICPA Tax Section plan to revise the SSTSs?
The AICPA's SSTSs Revision Task Force is reviewing and revising its SSTSs to reflect the new ways tax practitioners work and is looking for insights into where practitioners think the future of tax will lead. If you have a comment or suggestion on how we can best update the SSTSs, please contact Henry Grzes, CPA, at Henry.Grzes@aicpa-cima.com.

Tax Section membership benefits

What are the benefits of the AICPA Tax Section?
Tax Section members receive benefits that include:

  • Tax practice support and development — Checklists, sample letters, practice guides and toolkits focused on key practice areas in planning, compliance, IRS practice and procedure, firm management and ethics.

  • 16 hours of free CPE — Four Tax Practice Quarterly webcasts with up to eight hours of CPE credits geared toward core issues for tax season, the evolving practice, tax technology and tax ethics and two self-study courses with up to eight hours of CPE credits ($720 value).

  • Webcast archive library — Unlimited 24/7 access to our archived webcasts.

  • The Tax Adviser magazine — A monthly digital subscription to our award-winning magazine with the latest tax-planning techniques and trending topics.

  • Exclusive tax communications — Weekly Tax Section News delivered to your inbox on key developments, trending issues, planning strategies, tax advocacy and updates on recently released tools.

  • Member discounts — Discounts, on top of the AICPA member discount, including a $100 savings on select tax conferences, 20% discount on many other products and other special promotions.

  • Advocacy — Representation in Washington on issues specific to CPA tax practitioners.

Learn more about membership and join the Tax Section today.

Does the AICPA Tax Section answer technical tax questions?
The AICPA Tax Section does not answer technical tax questions. However, the Tax Section provides guidance and resources to help its members navigate technical tax issues. Visit the Tax Resource Library for guidance and practice aids designed specifically to help tax professionals elevate their practice, keep up with ever-changing tax laws and professional trends and maintain the highest ethical standards.

Does the AICPA Tax Section provide networking opportunities to help members knowledge share and get help with technical tax issues?
The AICPA Tax Practitioners LinkedIn group keeps members up to date on tax legislation and regulatory developments and fosters peer discussions on technical tax issues and practice management.

Volunteering is an excellent way to build a network of professionals to help you with tax matters. Learn more about our Tax Division Committees and Technical Resource Panels. Visit Volunteer Central or contact the AICPA Tax Section at taxsection@aicpa.org to find out how you can get involved.

Many CPA state societies also offer member forums and networking opportunities to discuss tax matters with local peers. Consider reaching out to your state society to learn about their networking opportunities.

Website and member communications troubleshooting

How do I subscribe to relevant tax communications from the AICPA and Tax Section?
To get tax communications tailored to your interests, check your AICPA communication preferences by signing into your AICPA account and making sure you’re subscribed to the following selections.

  • In General Information, check that you are subscribed to AICPA News Update and CPA Letter Daily.

  • In Tax, check that you are subscribed to Tax Insider.

  • In Section Membership, check that you are subscribed to Tax Section News e-Newsletter and Tax Section e-Alert.

I am having issues accessing the website and viewing certain webpages and resources. How do I get help?
The AICPA Global Engagement Center can help you troubleshoot your issues. Before contacting them, you can also try the following tips:

  • Use Google Chrome. It is the recommended browser for our website.

  • Hit F5 to refresh your browser.

  • Clear your history, close your browser and reopen your browser.

  • Log out of your account and log back in again.

Related resources

Need additional help? Contact our Global Engagement Center at 888.777.7077 or email the Tax Section at taxsection@aicpa.org.

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