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Individual Tax Fundamentals (On-Demand) 2022


Understand how to respond to the needs of new and existing clients. Add value to your tax practice with tax-saving strategies for your individual clients.

Learn to decode the IRC’s complex set of provisions affecting individual taxpayers so you can provide your clients with the most current tax planning and tax-saving strategies for their tax plans.

Update your understanding of critical tax issues including the impact of the latest tax legislation and IRS guidance, including the American Rescue Plan Act of 2021, to gain a foundation in the federal tax arena for individuals.

Learn how to take advantage of present opportunities and prepare your clients for the future.

Learning Objectives
  • Determine the filing status and interpret the filing requirements for individual taxpayers.
  • Determine gross income inclusions and exclusions around dividends and interest.
  • Differentiate the taxability of deferred income, Social Security benefits, and other taxable income.
  • Apply the specific rules for the deductibility of travel and entertainment expenses as they relate to business or rental transactions in preparing income tax returns.
  • Recognize education-related expenses and the rules for Health Savings Accounts.
  • Distinguish between standard and itemized deductions including medical expenses, interest, taxes, charitable contributions, theft losses, and miscellaneous deductions.
  • Gather the necessary information required to include tax credits on an individual tax return.
  • Recognize when the Medicare payroll tax will affect an individual.
  • Identify the applicability of the Medicare tax on NII.
Major Topics
  • Filing requirements and personal exemptions
  • Gross income inclusions, exclusions, and adjustments
  • Travel and entertainment
  • Standard and itemized deductions
  • Tax credits
  • Tax phase-out provisions for high-income taxpayers
  • 3.8% net investment income (NII) tax
  • Income exclusions
  • Hot tax planning strategies for individuals and small businesses
  • Roth IRA, IRA, and retirement plan options
  • Section 199A qualified business income deduction
AICPA - Durham
Course Level
CPE Field of Study
Who Should Attend
  • CPAs working with clients or employers requiring up-to-date expertise in individual income taxation for the current tax season
Wendy Kravit


Advanced Preparation


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Individual Tax Fundamentals (On-Demand) 2022

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