2008 Tax Practice Guides and Checklists

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As a tax practitioner, you may have contemplated adding personal financial planning services to your practice. There is a natural progression to go from being your client's most trusted tax advisor to also being their most trusted personal financial advisor. But you have questions: will it be profitable? How do I get started? What are other CPA firms doing? All of these questions are addressed in a new research study published by the AICPA's PFP Section that can show you how to expand your services into this lucrative niche area that is a great compliment to your tax practice.

The Personal Financial Planning Section of AICPA and Moss Adams LLP are pleased to announce the results of their first joint study of CPA financial planning and advisory practices- AICPA/Moss Adams CPA Financial Planning Practice Study.

Click here for more information

2008 Tax Practice Guides and Checklists

Note: The documents linked to this page incorporate the legislative changes made in the Emergency Economic Stabilization Act of 2008.

Introductions and Notice to Users and Index
The 2008 Tax Practice Guides & Checklists prepared by the 2008 Tax Practice Guides Task Force of the AICPA Tax Division. If you are a Tax Section member, the practice guides and checklists are available to you as part of your basic membership package. Learn More>>

This section provides the complete annual package of tools, aids, and useful checklists related to preparation for the year 2008. Tax Section membership is required to download the documents.

One-Click Option to Download Tax Practice Guides and Checklists

Access all the 2008 Tax Practice Guides and Checklists through one ZIP file.

Tax Organizers

Practice Management Forms

Tax Form Preparation Guides

User Inserts

U.S. Estate Tax Return (706)

U.S. Gift Tax Return (709)

Return of Organization Exempt From Income Tax (990)

Exempt Organization Business Income Tax Return Checklist (990-T)

Return of Private Foundation (990-PF)

Individual Tax Return (1040)

Estate and Trust Income Tax Return (1041)

Partnership Tax Return (1065)

C Corporation Tax Return (1120)

S Corporation Tax Return (1120S)

Employee Benefit Plan Return (5500 Series)

State and Local Tax Practice Guides

Miscellaneous Practice Guides

The AICPA Tax Practice Guides and Checklist Task Force hopes you find these guides and checklists helpful. E-mail your comments and suggestions to improve these guides.

New Section 7216 Regulations Become Effective
On January 1, 2009, new IRS regulations under Internal Revenue Code section 7216 became effective. Absent a specific, exception, Treas. Reg. section 301.7216 generally prohibits the disclosure or use of tax return information without the client’s explicit, written consent. Under section 7216, a tax return preparer is subject to a criminal penalty for “knowingly or recklessly” disclosing or using tax return information. Each violation of section 7216 could result in a fine of up to $1,000 or one year imprisonment. Learn More>>

Tax Form Preparation Guides

Tax Section Member

This section includes guides, worksheets, and checklists for 2008 tax form preparation. Learn More>>

Individual Tax Return

Tax Section Member

This section includes checklists for individual income tax returns (Form 1040). Learn More>>

Practice Management Forms

Tax Section Member

This section includes practice management forms. Learn More>>

Tax Organizers

Tax Section Member

These tax organizers have been designed to assist in compiling the information needed to prepare the respective returns for 2008. The following pages contain many of the common income items, expenses, deductions, and credits, as well as questions that determine the proper handling of these items. Learn More>>

U.S. Gift Tax Return

Tax Section Member

This section includes a checklist for the U.S. Gift Tax Return (Form 709). Learn More>>

Private Foundation Tax Return

Tax Section Member

This section includes a checklist for the tax return of a private foundation (Form 990-PF). Learn More>>

One-Click Option to Download Tax Practice Guides and Checklists

Tax Section Member

Access all the 2008 Tax Practice Guides and Checklists through one ZIP file. Learn More>>

Exempt Organization Business Income Tax Return

Tax Section Member

This section includes checklists for exempt organization business (990T). Learn More>>

Miscellaneous Practice Guides

Tax Section Member

This section contains miscellaneous practice guides: the Market Segment Specialization Program Audit Technique, Sample IRS Corporate Audit Format, Oil and Gas Practice, and IRS Examination guides. Learn More>>

Estate and Trust Income Tax Return

Tax Section Member

This section includes checklists for estate and trust fiduciary income tax returns (1041). Learn More>>

State and Local Tax Practice Guides

Tax Section Member

This section includes checklists for state and local tax returns. Learn More>>

S Corporation Tax Return

Tax Section Member

This section includes checklists for S corporation tax returns (Form 1120S). Learn More>>

Employee Benefit Plan Return

Tax Section Member

This section includes the checklist for the employee benefit plans tax return (Form 5500). Learn More>>

Return of Organization Exempt From Income Tax

Tax Section Member

This section includes checklists for preparing the income tax return of a tax exempt organization (Form 990). Learn More>>

User Inserts

Tax Section Member

This section contains user inserts for 2008 tax returns. The inserts on this page are for use within any of the checklists when appropriate. Each checklist has an item asking whether any of these checklists are required to be used whereupon they may be completed and attached to the completed checklist. Learn More>>

U.S. Estate Tax Return

Tax Section Member

This section includes a checklist for the U.S. Estate Tax Return (Form 706). Learn More>>

C Corporation Tax Return

Tax Section Member

This section includes checklists for C Corporation tax returns (Form 1120). Learn More>>

Partnership Tax Return

Tax Section Member

This section includes checklists for partnership tax returns (Form 1065). Learn More>>