Log inSign up
CPA Tcp · Lessons

CPA Tcp lessons

5 sections · 51 skills · work through the full outline skill by skill — read the long-form lesson or flip through the slide-style version.
Long-form lessonsSlide-style lessons

CPA Tcp

Practice 51 skills across this outline.

Recommended next
Trust And Estate Tax Planning Strategies
Entity-Specific Tax Compliance And Planning · C Corporations And Special Entities
Long-form lesson
Weighting distribution
9 categories
System And Organizational Controls Engagements
20%
Individual Tax Compliance And Planning · Individual Tax Compliance
13%
Tax Practice, Procedure, And Ethics · Tax Practice And Procedure
12%
Entity-Specific Tax Compliance And Planning · C Corporations And Special Entities
10%
Entity-Specific Tax Compliance And Planning · Flow-Through Entities
10%
Business Tax Compliance And Planning · Business Tax Compliance
10%

Skills

The comprehensive taxonomy of cpa tcp — drill into a card to work its skills.

Entity-Specific Tax Compliance And Planning · C Corporations And Special Entities

5 core skills10% total weight
0/5 completed
5 skills to mastery
1
Trust And Estate Tax Planning StrategiesRecommended
Long-form
2
Apply Corporate Tax Compliance RulesAvailable
Long-form
3
Evaluate Corporate Distributions And RedemptionsAvailable
Long-form
4
Evaluate Tax Implications Of ReorganizationsAvailable
Long-form
5
Tax Compliance/Planning For Exempt EntitiesAvailable
Long-form

Entity-Specific Tax Compliance And Planning · Flow-Through Entities

5 core skills10% total weight
0/5 completed
5 skills to mastery
1
Apply Partnership Basis And Allocation RulesAvailable
Long-form
2
Apply Partnership Distribution And Liquidation RulesAvailable
Long-form
3
Evaluate Tax Treatment Of LLCsAvailable
Long-form
4
S Corporation Income, Loss, Distribution RulesAvailable
Long-form
5
S Corporation Eligibility And Compliance RulesAvailable
Long-form

Individual Tax Compliance And Planning · Individual Tax Compliance

10 core skills13% total weight
0/10 completed
10 skills to mastery
1
Determine Allowable Itemized DeductionsAvailable
Long-form
2
Apply Capital Gain And Loss RulesAvailable
Long-form
3
Apply Above-The-Line AdjustmentsAvailable
Long-form
4
Apply Individual Tax CreditsAvailable
Long-form
5
Apply SALT Deduction LimitationsAvailable
Long-form
6
Determine Alternative Minimum Tax ExposureAvailable
Long-form
7
Determine Filing Status And DependencyAvailable
Long-form
8
Individual Filing RequirementsAvailable
Long-form
9
Items Included/Excluded From Gross IncomeAvailable
Long-form
10
Tax Retirement And Pension IncomeAvailable
Long-form

Individual Tax Compliance And Planning · Individual Tax Planning

6 core skills7% total weight
0/6 completed
6 skills to mastery
1
Basic Estate And Gift Tax PlanningAvailable
Long-form
2
Evaluate Income And Deduction TimingAvailable
Long-form
3
Evaluate Residency And Nexus IssuesAvailable
Long-form
4
Evaluate Tax Implications Of InvestmentsAvailable
Long-form
5
Evaluate Tax-Efficient Retirement StrategiesAvailable
Long-form
6
Recommend Optimal Filing StatusAvailable
Long-form

Tax Practice, Procedure, And Ethics · Tax Practice And Procedure

5 core skills12% total weight
0/5 completed
5 skills to mastery
1
Apply Filing And Reporting ProceduresAvailable
Long-form
2
Apply Penalty Abatement And Relief ProvisionsAvailable
Long-form
3
Apply Statute Of Limitations RulesAvailable
Long-form
4
Evaluate IRS Examination And Appeals ProcessesAvailable
Long-form
5
Refund Claims And Amended ReturnsAvailable
Long-form

Tax Practice, Procedure, And Ethics · Ethics And Professional Responsibility

3 core skills8% total weight
0/3 completed
3 skills to mastery
1
AICPA Statements: Standards For Tax ServicesAvailable
Long-form
2
Apply Circular 230 StandardsAvailable
Long-form
3
Ethical Issues In Tax Planning EngagementsAvailable
Long-form

Business Tax Compliance And Planning · Business Tax Compliance

7 core skills10% total weight
0/7 completed
7 skills to mastery
1
Apply Business Tax CreditsAvailable
Long-form
2
Apply Cash And Accrual Accounting MethodsAvailable
Long-form
3
Apply Payroll Tax RequirementsAvailable
Long-form
4
Apply NOL And Business Loss LimitationsAvailable
Long-form
5
Calculate And Apply Estimated Tax PaymentsAvailable
Long-form
6
Determine Taxable Income For Business EntitiesAvailable
Long-form
7
MACRS, Section 179, And Bonus DepreciationAvailable
Long-form

Business Tax Compliance And Planning · Business Tax Planning

6 core skills10% total weight
0/6 completed
6 skills to mastery
1
Evaluate Apportionment And Nexus IssuesAvailable
Long-form
2
Evaluate Tax Consequences Of Business TransactionsAvailable
Long-form
3
Evaluate Reasonable Compensation StrategiesAvailable
Long-form
4
Evaluate Tax Implications Of Entity ChoiceAvailable
Long-form
5
Recommend Accounting Method ChangesAvailable
Long-form
6
Tax Implications Of Business Sale/LiquidationAvailable
Long-form

System And Organizational Controls Engagements

4 core skills20% total weight
0/4 completed
4 skills to mastery
1
SOC Engagement Types and FrameworksAvailable
Long-form
2
SOC Engagement Planning and ScopingAvailable
Long-form
3
Subservice Organizations and User Entity ControlsAvailable
Long-form
4
SOC Reporting and OpinionsAvailable
Long-form