Individual Tax Fundamentals - Tax Staff Essentials

Course Details

Date

Monday, December 1, 2025

7:00am – 3:00pm (Registration: 4:03pm)

Location

Online

Field of Study

Taxation

CPE Credit

8 hours CPE credit

Level of Knowledge

Beginning

Vendor

AICPA

Prerequisites

None

Description

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

Highlights

  • 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

    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.

    Designed For

  • CPAs working with individual tax clients

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    Course Pricing

    WYOCPA Member Fee
    $349.00

    Non-Member Fee
    $419.00

    Your Price
    $419.00

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