Reviewing Individual Tax Returns
Overview
Catch errors on individual returns
The sheer volume of individual tax returns requiring preparation can create a work environment that invariably leads to errors or omissions. A trained eye can spot mistakes.
A case-based approach to learning return review
Two case studies focus on issues that individual return preparers and reviewers will frequently encounter in their practice:
In-course application
Learners get access to two 2025 individual returns to review for:
Developed with H.R. 1, commonly referred to as OBBBA, in mind, these returns are designed to provoke planning ideas for the modern client.
Highlights
Prerequisites
Basic knowledge of individual income taxation
Designed For
CPAs working with clients requiring up-to-date expertise in individual income taxation for the current tax season
Objectives
- Determine the proper tax treatment for certain rental property activities.
- Distinguish between hobbies and businesses.
- Determine the proper tax treatment for various startup costs by a new business.
- Identify the warning signs that a client might have unreported income.
Notice
This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by AICPA.
Leader(s):
Leader Bios
William Harden
Bill is an Associate Professor in the Bryan School of Business and Economics at the University of North Carolina at Greensboro where he teaches tax courses on flow-through entities, individual and corporate tax, tax research, IRS practices, and ethics. Bill has over twenty years of experience in taxation. He began his public accounting career in 1990 in the Dallas office of one of the Big Six accounting firms. In addition to his university teaching, Bill consults on tax and financial planning issues and maintains a sole practice in North Carolina, focusing on taxation and financial consulting for small businesses and individuals. Bill has testified before the House Ways and Means Oversight Sub-Committee on Internet taxation issues. He was the recipient of a Lybrand Certificate of Merit in 2002. Bill has been involved in CPE instruction for over a decade. He received NCACPA outstanding instructor awards in 2009, 2010, 2011, and 2013. Bill has authored over 30 publications in tax accounting and financial planning journals, including the Journal of Financial Service Professionals, Strategic Finance, National Tax Journal, Journal of Business Finance and Accounting, Tax Notes, Tax Advisor, and Journal of the American Society of CLU and ChFC. Mr. Harden is currently a member of the American Accounting Association, the American Taxation Association, the National Tax Association, and the North Carolina Association of CPAs.
Non-Member Price $109.00
Member Price $89.00