Individual Tax Fundamentals (On-Demand)


This CPE course provides you up-to-date information on critical tax issues, providing an outstanding foundation in the federal tax arena for individuals. Ensure your clients receive the most current tax planning and tax-saving strategies for their tax plans.The course also includes coverage of the PATH Act and Transportation and Highway Funding bill legislation.

Learning Objectives

▪ Recall the filing requirements for individual taxpayers
▪ Determine the filing status of individual taxpayers.
▪ Recognize who can be claimed as a dependent by a taxpayer
▪ Calculate the personal exemption allowable on a return
▪ Identify which dividends are taxable
▪ Calculate the correct tax rate for dividend income
▪ Determine whether various interest income is taxable
▪ Recall how to account for IRA and qualified plan distributions
▪ Recall rules pertaining to IRA rollovers
▪ Identify when Social Security benefits become taxable
▪ Determine the amounts allowable for deducting travel and transportation expenses, meal expenses, and entertainment expenses
▪ Identify deductible student loan interest
▪ Recognize what qualifies for the higher education tuition deduction
▪ Recongize and apply rules related to health savings accounts
▪ Calculate the moving expense deduction
▪ Calculate the self-employed health insurance deduction
▪ Identify deductible alimony payments
▪ Determine the deduction for domestic production activities

Major Topics

▪ Filing requirements and personal exemptions
▪ Gross income inclusions, exclusions, and adjustments
▪ Sole proprietorships and hobby loss rules
▪ Home offices, rental properties, and vacation homes
▪ Passive activities
▪ Travel and entertainment
▪ Education related expenses
▪ Health Savings Accounts
▪Self-Insured Health Insurance
▪Alimony payments
▪ Itemized deductions: medical, taxes, interest, charitable contributions, casualty and theft
▪ Net Investment Income Tax
▪Kiddie Tax, Estimated Taxes, Shared Responsibility Payment
▪ Tax credits

AICPA - Durham
Course Level
CPE Field of Study
Who Should Attend
CPAs and accountants new to taxation


Advanced Preparation


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Individual Tax Fundamentals (On-Demand)
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Individual Tax Fundamentals (On-Demand)

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