Individual Tax Fundamentals - Tax Staff Essentials

Tax professionals can enhance their practice by studying tax-saving strategies for individual clients.

7/25/2025 8:00am - 4:00pm  |  Online  |  AICPA

Members: $349.00, Non-members: $419.00

CPE Categories: Taxation (8 CPE)


Description

Tax professionals can enhance their practice by studying tax-saving strategies for individual clients.

Target Audience

- CPAs working with individual tax clients

Course Objectives

'- Identify individual retirement account (IRA) and qualified plan distributions.

- Recognize the taxation of virtual currency.

- Recall how health savings accounts (HSAs) work.

- Recall the self-employed health insurance deduction.

- Recall the deductibility of charitable contributions.

- Recall the steps to figuring the qualified business income deduction under Section 199A.

- Recall the net investment income tax (NIIT) on unearned income.

Subjects

- Filing requirements and personal exemptions

- Gross income inclusions, exclusions and adjustments

- Standard and itemized deductions

- Tax credits

- Tax provisions for high-income taxpayers

- 3.8% net investment income tax

- Roth IRA, IRA and retirement plan options

- Section 199A qualified business income deduction