Specialized Issues
Now that IRS forms have been created to reflect the changes of the TCJA, a professor-prepared
tax return assignment gives faculty an opportunity
to introduce their students to new tax law complexities.
The AICPA is integrating personal financial planning into university-level curriculum in a manner that would help prepare prospective CPA candidates to qualify for the Personal Financial Specialist credential shortly after obtaining their CPA license.
Tax refunds that count as "public assistance benefits" may be exempt in bankruptcy.
IRS guidance clarifies what it means to claim a personal exemption deduction.
Case studies provide a template for accounting educators to develop students’ problem-solving and
decision-making skills while also enhancing their
competency in Excel.
IRS guidance clarifies what it means to claim a personal exemption deduction.
This semiannual review covers changes made by the TCJA, cases and guidance involving hobby losses, qualifying as a real estate professional, innocent spouse relief, and other key topics affecting individuals.
Mastery of PechaKucha can help presenters grab an audience’s attention, calm their own nerves, and avoid several common presentation mistakes.
The IRS issued the inflation-adjusted contribution limits for 2019 for health savings accounts.
This article examines three Tax Court cases where the petitioners attempted to use medical hardship to avoid rules on early withdrawals.
The IRS issued the inflation-adjusted contribution limits for 2019 for health savings accounts.
This column provides background on usable data readily available from the IRS and a case study in
which students can use the IRS data to assess audit risk.
The IRS announced it will allow taxpayers to treat $6,900 as the 2018 limit for deductible contributions to HSAs for individuals with family coverage.
This article is a semiannual review of developments
in individual federal taxation, including issues of alimony, trade or business expenses, and recognition of loss.
The Giving Voice to Values approach focuses on putting ethics into action.
This filing season will be the first time the IRS has enforced this requirement and will not accept tax returns that omit this information.
This Excel–based case study gives accounting students and entry-level accounting staff experience working with the requirements of FASB ASC Topic 740, Income Taxes.
This filing season will be the first time the IRS has enforced this requirement and will not accept tax returns that omit this information.
The IRS issued final regulations that govern the relief available for victims of domestic abuse or abandonment from the requirement that married taxpayers must file joint income tax returns to qualify for the Sec. 36B premium tax credit.
This article is a semiannual review of recent developments in the area of individual taxation.
