New Hire: Individual Tax Learning Path

This learning path is designed to provide new hires with a comprehensive understanding of individual tax preparation, compliance, and planning, ensuring they are well-equipped to assist clients effectively.

Overall Tax Strategies

1. Help Clients Deal with Tax Law Challenges: Using Practical Planning Strategies
   • Learn practical strategies to help clients navigate complex tax laws.
2. Strategies to Conquer the Overwhelming Complexity of Tax Laws
   • Develop techniques to manage and simplify the complexities of tax regulations.
3. How To Train Your Clients - Engage
   • Master the skills to effectively engage clients in tax planning.
4. How To Train Your Clients - Maintain
   • Learn how to maintain strong client relationships through ongoing tax support.
5. How to Train Your Clients - Terminate
   • Understand the best practices for terminating client relationships professionally.

Form 1040 Information

6. 1040 Preparation and Planning 1: Fundamentals (2025)
   • Gain a foundational understanding of Form 1040 preparation.
7. 1040 Preparation and Planning 2: Filing Status (2025)
   • Learn about different filing statuses and their implications.
8. 1040 Preparation and Planning 3: Gross Income: Compensation and Fringe Benefits (2025)
   • Understand how to report compensation and fringe benefits.
9. 1040 Preparation and Planning 4: Gross Income: Interest, Dividends, and Other Ordinary (2025)
   • Learn to report interest, dividends, and other ordinary income.
10. 1040 Preparation and Planning 5: Gross Income: Capital Gains and Losses (2025)
    • Master the reporting of capital gains and losses.
11. 1040 Preparation and Planning 6: Gross Income: Business, Farm, and Rental Income (2025)
    • Understand the intricacies of reporting business, farm, and rental income.
12. 1040 Preparation and Planning 7: Other Income and Exclusions (2025)
    • Learn about other types of income and applicable exclusions.
13. 1040 Preparation and Planning 8: Adjustments to Gross Income (2025)
    • Explore adjustments to gross income and their impact on tax liability.
14. 1040 Preparation and Planning 9: Standard Deduction and Itemized Deductions (2025)
    • Understand the differences between standard and itemized deductions.
15. 1040 Preparation and Planning 10: Other Taxes (2025)
    • Learn about additional taxes that may apply to individuals.
16. 1040 Preparation and Planning 11: Tax Credits (2025)
    • Discover various tax credits available to individuals.
17. 1040 Preparation and Planning 12: Figuring Tax Liability and Making Tax Payments (2025)
    • Master the process of calculating tax liability and making payments.
18. Amending Form 1040: Filing 1040X
    • Learn how to amend a previously filed Form 1040.
19. Schedule E of Form 1040 or 1040-SR
    • Understand the reporting requirements for supplemental income and loss.

IRS Practice

20. Client Representation Before the IRS Appeals Division
    • Develop skills to represent clients in IRS appeals.
21. Client Representation Before the IRS Collection Division
    • Learn how to assist clients with IRS collection issues.
22. Client Representation Before the IRS Exam Division
    • Understand the process of representing clients during IRS examinations.

Compliance

23. IRS Audits and Appeals: A Practical and Technical Approach
    • Gain practical and technical knowledge for handling IRS audits and appeals.
24. Getting Rid of Penalties
    • Learn strategies to help clients eliminate or reduce IRS penalties.
25. IRS Examinations of Cash Businesses
    • Understand the specifics of IRS examinations for cash-based businesses.
26. Tax for Foreign Businesses Coming to the United States
    • Learn about tax compliance for foreign businesses operating in the U.S.

Tax Deductions & Credits

27. Charitable Contribution Substantiation and Reporting
    • Master the rules for substantiating and reporting charitable contributions.
28. Tax Credits for Individuals
    • Discover the various tax credits available to individual taxpayers.

Foreign Partnerships

29. Planning and Compliance for Foreign Partnerships and Form 8865
    • Understand the planning and compliance requirements for foreign partnerships.

Small Business

30. Taxation of the Family Home
    • Learn about the tax implications of owning and selling a family home.

Tax Research

31. Solving Tax Research Puzzles
    • Develop skills to solve complex tax research questions.
32. Tax Research: Administrative Sources of Authority (Second Edition)
    • Learn to navigate administrative sources of tax authority.
33. Tax Research: Judicial Sources of Authority (Second Edition)
    • Understand how to use judicial sources for tax research.
34. Tax Research: Legislative Sources of Authority
    • Explore legislative sources of tax authority for comprehensive research.

Other Specific Topics

35. Crypto Currency & Taxes
    • Understand the tax implications of cryptocurrency transactions.
36. Taxation of Non-fungible Tokens (NFTs)
    • Learn about the tax treatment of NFTs.
37. Like-Kind Exchanges: Qualify as a Valid Section 1031 Exchange
    • Master the requirements for like-kind exchanges under Section 1031.
38. Net Investment Income Tax and Planning Strategies
    • Develop strategies to manage and minimize net investment income tax.
39. Health Care Options for Small Businesses
    • Explore health care options and their tax implications for small businesses.
40. How to Help Your Clients Claim Energy Credits Over the Next 10 Years
    • Learn how to assist clients in claiming energy-related tax credits.
41. ChatGPT for Tax: A Quick Guide to Successful Tax Research
    • Utilize ChatGPT for efficient and effective tax research.
42. Email Disclaimers
    • Understand the importance and proper use of email disclaimers in tax practice.