Intermediate Individual Taxation

The industry's best tax return training will reinforce your understanding of frequently used principles. Learn practical insights from nationally recognized tax experts. In this fast-paced, real world session, cover all the key tax return issues so you are armed with the latest guidance for the upcoming tax season. This course provides a wealth of tax-planning tips and strategies, don't miss out! TOPICS DISCUSSED  Fringe benefits  Retirement plan distributions  Hobby losses  Home Offices  Depreciation and amortization  Tax Credits  Gains and losses on property transactions


LEARNING OBJECTIVES When you complete this course you will be able to:
  • Recognize compensation issues and nontaxable employee fringe benefits
  • Identify the specific rules that apply under the "passive activity" rules
  • Identify and calculate the business deduction for home office expenses and deduction limitations on vacation homes and other ordinary business expenses
  • Analyze the deductibility of hobby losses
  • Identify the rules for depreciation and amortization deductions
  • Differentiate between capital and ordinary income treatment on property transactions
  • Identify tax consequences for self-employed retirement plans and IRAs
  • Gather the necessary information required to include the claim for a tax credit on an individual income tax return

Additional Information

Designed For

CPAs working with clients or employers requiring expertise in individual income taxation


American Institute of CPAs


Knowledge of individual income taxation and Form 1040 preparation

Field of Study


Course Number


Level of Knowledge


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