______ ____ ______________502)Compare taxable income and tax to projections and court filings for reasonableness. Are you intrigued by what you've read so far? Make sure your clients know you can help them by labeling yourself as a CPA financial planner. ______ ____ ______________.3)For business vehicles, consider the limitations for trucks and vans rated at 14,000 lbs. Also see the 2013 Tax Organizer for estate tax. Association of International Certified Professional Accountants. Statements on Standards for Accounting and Review Services (SSARSs) are issued by the AICPA Accounting and Review Services Committee (ARSC), the senior technical committee of the AICPA designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of an entity that is not required By using the site, you consent to the placement of these cookies. When you join the Tax Section as a new member, your billing cycle will be prorated based on the month you join. ______ ____ ______________520)Consider modified requirements for avoiding preparer penalties for returns. Get checklists, organizers, and engagement letters for key practice areas Our advocacy partners are state CPA societies and other professional organizations, as we inform and educate federal, state and local policymakers regarding key issues. ______ ____ ______________406)If multistate filing, claim credit on resident state return for taxes paid to nonresident states. All rights reserved. Roadmap to developing a tax & financial planning business, Learn more about the CPA-exclusive credential. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting. Note shorter lives for non-structural components. This checklist is a comprehensive tool to use when preparing Form 1040-NR, U.S. Nonresident Alien Income Tax Return, and dual status and resident returns. More forms will be added in the next release. ______ ____ ______________305) Consider final and temporary regulations for change in computing depreciation and amortization. Spend your time wisely, and be confident that you're gaining knowledge straight from the source. ______ ____ ______________313)Determine limitation on losses from related party transactions.________________________314)Consider limitations of 465 at-risk, 704(d), or 1366(d) basis rules.________________________315)Do not deduct interest paid under 6166 for decedents dying after 1997. This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. All rights reserved. ______ ____ ______________.7)Depreciation of property received in a like-kind exchange or involuntary conversion (T.D. When we see legislative developments affecting the accounting profession, we speak up with a collective voice and advocate on your behalf. ______ ____ ______________.7)Consider rules for related party and like-kind exchanges (Form 8824). Find out how to identify additional service opportunities by walking through Form 1040 line-by-line with thisfree tax return analysis checklist.