On-Demand

42 CPE Credits

Tax Staff Essentials Level 2 - Experienced Staff (2026)

Stepping into a supervisory role

On-Demand
42 CPE Credits

Staff can expand the depth and breadth of their tax knowledge with this series of courses designed to strengthen by encouraging staff independence.

This product has been updated to reflect changes under H.R. 1, P.L. 119-21, commonly known as the One Big Beautiful Bill Act or OBBBA.

Stepping into a supervisory role

This series helps tax professionals establish the technical skills necessary to work more independently and expand their impact on their teams. Level 2 broadens their tax knowledge in the following areas:

  • Multistate taxation
  • Individual taxation for small business owners
  • Property taxation
  • Corporate taxation

Comprehensive upskilling across tax topics

Level 2 is designed to touch on a broad array of tax topics. While some topics may be new to experienced staff, courses in this series also introduce advanced concepts in familiar areas.

Courses include:

  • Multistate Taxation
  • Taxation of Property Transactions
  • Intermediate Individual Taxation
  • Taxation of Corporations

Updated for the latest in tax legislation, regulation, and judicial decisions

Tax Staff Essentials courses are updated regularly to cover topical issues in taxation, including the effects of SECURE 1.0, SECURE 2.0, and more.

Learning Objectives

  • Distinguish between income tax and sales tax nexus.
  • Apply the tests for determining business and nonbusiness income.
  • Determine the tax basis of property received in a like-kind exchange.
  • Determine the impact of depreciation recapture on a taxpayer’s taxable income and tax liability.
  • Determine whether an activity is passive or active.
  • Identify income categories and entity types that qualify for the qualified business income (QBI) deduction.
  • Analyze the tax-saving opportunities and requirements with respect to Section 1244 stock.
  • Identify the limitations and substantiation requirements regarding deductions for meals, travel, and entertainment.

Major Topics

  • Nexus, UDITPA, and MTC
  • Income apportionment and allocation for multi-state tax purposes
  • Depreciation recapture
  • Nonrecognition transactions
  • Retirement plan distributions
  • Individual tax credits
  • Qualified business income
  • Net operating losses
  • SECURE 1.0 and 2.0 and related regulations

CPE Credits Available

42 CPE Credits
42
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Tax

Prerequisites

Basic knowledge of income taxation

Intended Audience

Experienced tax staff in public accounting and in industry

Provider

AICPA - Durham

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