This is the one-stop shop for all the updates you need to know for this year’s tax filing season. Find resources from the Journal of Accountancy, plus tax return checklists and tax savings tips from the AICPA, categorized by tax topic.
IRS issues final instructions for net investment income tax form
Feb. 27, 2014
The IRS finally released its eagerly awaited final instructions for Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Many tax preparation companies have held returns with this form until the final instructions were released, and this means these returns can now be filed.
Final version of net investment income tax form released
Jan. 27, 2014
The IRS has released the final version of Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, which will be used by individuals and trusts and estates to compute the new 3.8% tax and then to report the tax on Forms 1040, U.S. Individual Income Tax Return, and 1041, U.S. Income Tax Return for Estates and Trusts.
Buckle up for tax season
Take stock of tax year 2013’s new and changed provisions, including several for higher-income taxpayers.
Engagement letters for the individual tax practitioner
Follow best practices in this crucial document for any tax engagement.
IRS reveals start date for 2014 tax filing season
Dec. 18, 2013
The IRS has finally announced an official start date for the 2014 filing season: It will start accepting returns on Jan. 31.
Individual Tax Report
Recent developments affecting individual taxation.
Current Developments in Employee Benefits and Compensation
An in-depth look at regulations and guidance released.
Current Developments in S Corporations
A look at major changes affecting S corporations that took place in the last year and some tax planning ideas for S corporations and their shareholders.
PRACTICE, PROCEDURES, AND COMPLIANCE
IRS announces automation of taxpayer resources, start of business filing season
Dec. 23, 2013
The Internal Revenue Service will stop providing several taxpayer services in person or on the phone and move them to online only, starting in January.
2013 Tax Practice Guides and Checklists
This tool combines the trusted content of the AICPA’s Tax Checklists with a digital environment to promote efficiency and firm collaboration.
The Tax Adviser magazine
Tax Insider e-newsletter
Corporate Taxation Insider e-newsletter
AICPA Tax team website