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Professional Level Business Planning: Taxation

The Business Planning: Taxation module covers the following topics:

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Taxation and Business Planning for Partnerships and LLCs: 2020–2021 Client File DD Pizzeria LLC (Operating Partnership)

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This book supplements Bradley T. Borden, Taxation and Business Planning for Partnerships and LLCs (2017) . It describes the analytical process that transactional tax attorneys use to advise their clients. It presents a client situation in the form of an operating LLC that students work on throughout the semester as matters arise through the natural life of the LLC. This real-life situation provides students the opportunity to see how tax issues arise in a practice setting. The book references chapters in the accompanying casebook. Students can use those materials to gain the knowledge they need to help solve problems that clients face. The book also includes practice materials such as an LLC operating agreement, loan documents, and financial statements that help students understand the client’s situation and the factors that affect client decision-making. Finally, the book includes legal updates, including important recent cases and commentary on applicable provisions of the TCJA of 2017.

New to the 2020-2021 Edition:

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Examples & Explanations for Corporations, Ninth Edition

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Business planning: taxation. what to do to pass..

We're not going to lie ... BPT is not very nice. Arguably the most complex ACA paper from a technical point of view (yes, even more so than the Advanced Level), things are not made any easier by the fact that the examiners do not tell you how many marks are available for each part of the question paper! Doesn't exactly help with time management. BPT is also tricky because it is a mixture of narrative and calculations (don't overdo the calculations aspects, either in your revision or during the exam: most of the marks are actually for the narrative side of things). However, at least BPT is an open-book exam, so you can at least take some hopefully useful resources (including ours!) into the exam with you. Our popular BPT Exam Room Notes PDF publication provides alphabetically-organised, quick reference notes on all key BPT areas. Originally intended as a resource aimed at exam day (hence the name!), many students report that our BPT Exam Room Notes PDF was actually very useful in the pre-exam phase because they found it easy to locate the content. It seems pretty obvious to us that things are easier if your notes are alphabetically organised but unfortunately the ICAEW Workbook is organised primarily by chapter, so it isn't always so easy to use. We are pleased to announce that we can now offer our BPT Exam Room Notes PDF as an instant download so no more waiting around to receive the document (and no more frustrations with Junk Mail folders either!). Just click the link further down the page to make a purchase. We draw on this content and knowledge in our BPT Masterclass on-demand video course, which focuses on tutor-narrated discussions of our Skeleton Notes (notes based on past paper model answers) so that you can learn the patterns. The course is provided with a full Pass Guarantee (which may seem brave of us since this is after all BPT, but with a 100% pass rate for the course in 2021, 98% in 2022 and 99% in 2023, we are not too worried!). As with all the Professional Level ACA papers, it is vital that you use resources that force you to engage actively with the content: simply reading and note-taking is very unlikely to get the content into your brain! So for BPT, we offer our Rapid Revision Question Bank book which offers over a thousand short-form questions to help you learn both the narrative and number content through a self-test format. Actively testing your knowledge through questions is always the best way to deal with the volume of narrative content in this kind of paper. We can also offer our Technique Improvement Service to review your Mock practice attempts to unlock further valuable marks through improvements in writing style, interpretation of the question and other factors. Scroll down the page to learn more about our BPT offering.

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IR-2024-45, Feb. 21, 2024

WASHINGTON — During the busiest time of the tax filing season, the Internal Revenue Service kicked off its 2024 Tax Time Guide series to help remind taxpayers of key items they’ll need to file a 2023 tax return.

As part of its four-part, weekly Tax Time Guide series, the IRS continues to provide new and updated resources to help taxpayers file an accurate tax return. Taxpayers can count on IRS.gov for updated resources and tools along with a special free help page available around the clock. Taxpayers are also encouraged to read Publication 17, Your Federal Income Tax (For Individuals) for additional guidance.

Essentials to filing an accurate tax return

The deadline this tax season for filing Form 1040, U.S. Individual Income Tax Return , or 1040-SR, U.S. Tax Return for Seniors , is April 15, 2024. However, those who live in Maine or Massachusetts will have until April 17, 2024, to file due to official holidays observed in those states.

Taxpayers are advised to wait until they receive all their proper tax documents before filing their tax returns. Filing without all the necessary documents could lead to mistakes and potential delays.

It’s important for taxpayers to carefully review their documents for any inaccuracies or missing information. If any issues are found, taxpayers should contact the payer immediately to request a correction or confirm that the payer has their current mailing or email address on file.

Creating an IRS Online Account can provide taxpayers with secure access to information about their federal tax account, including payment history, tax records and other important information.

Having organized tax records can make the process of preparing a complete and accurate tax return easier and may also help taxpayers identify any overlooked deductions or credits .

Taxpayers who have an Individual Taxpayer Identification Number or ITIN may need to renew it if it has expired and is required for a U.S. federal tax return. If an expiring or expired ITIN is not renewed, the IRS can still accept the tax return, but it may result in processing delays or delays in credits owed.

Changes to credits and deductions for tax year 2023

Standard deduction amount increased. For 2023, the standard deduction amount has been increased for all filers. The amounts are:

  • Single or married filing separately — $13,850.
  • Head of household — $20,800.
  • Married filing jointly or qualifying surviving spouse — $27,700.

Additional child tax credit amount increased. The maximum additional child tax credit amount has increased to $1,600 for each qualifying child.

Child tax credit enhancements. Many changes to the Child tax credit (CTC) that had been implemented by the American Rescue Plan Act of 2021 have expired.

However, the IRS continues to closely monitor legislation being considered by Congress affecting the Child Tax Credit. The IRS reminds taxpayers eligible for the Child Tax Credit that they should not wait to file their 2023 tax return this filing season. If Congress changes the CTC guidelines, the IRS will automatically make adjustments for those who have already filed so no additional action will be needed by those eligible taxpayers.

Under current law, for tax year 2023, the following currently apply:

  • The enhanced credit allowed for qualifying children under age 6 and children under age 18 has expired. For 2023, the initial amount of the CTC is $2,000 for each qualifying child. The credit amount begins to phase out where AGI income exceeds $200,000 ($400,000 in the case of a joint return). The amount of the CTC that can be claimed as a refundable credit is limited as it was in 2020 except that the maximum ACTC amount for each qualifying child increased to $1,500.
  • The increased age allowance for a qualifying child has expired. A child must be under age 17 at the end of 2023 to be a qualifying child.

Changes to the Earned Income Tax Credit (EITC). The enhancements for taxpayers without a qualifying child implemented by the American Rescue Plan Act of 2021 will not apply for tax year 2023. To claim the EITC without a qualifying child in 2023, taxpayers must be at least age 25 but under age 65 at the end of 2023. If a taxpayer is married filing a joint return, one spouse must be at least age 25 but under age 65 at the end of 2023.

Taxpayers may find more information on Child tax credits in the Instructions for Schedule 8812 (Form 1040) .

New Clean Vehicle Credit. The credit for new qualified plug-in electric drive motor vehicles has changed. This credit is now known as the Clean Vehicle Credit. The maximum amount of the credit and some of the requirements to claim the credit have changed. The credit is reported on Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit , and on Form 1040, Schedule 3.

More information on these and other credit and deduction changes for tax year 2023 may be found in the Publication 17, Your Federal Income Tax (For Individuals) , taxpayer guide.

1099-K reporting requirements have not changed for tax year 2023

Following feedback from taxpayers, tax professionals and payment processors, and to reduce taxpayer confusion, the IRS recently released Notice 2023-74 announcing a delay of the new $600 reporting threshold for tax year 2023 on Form 1099-K, Payment Card and Third-Party Network Transactions . The previous reporting thresholds will remain in place for 2023.

The IRS has published a fact sheet with further information to assist taxpayers concerning changes to 1099-K reporting requirements for tax year 2023.

Form 1099-K reporting requirements

Taxpayers who take direct payment by credit, debit or gift cards for selling goods or providing services by customers or clients should get a Form 1099-K from their payment processor or payment settlement entity no matter how many payments they got or how much they were for.

If they used a payment app or online marketplace and received over $20,000 from over 200 transactions,

the payment app or online marketplace is required to send a Form 1099-K. However, they can send a Form 1099-K with lower amounts. Whether or not the taxpayer receives a Form 1099-K, they must still report any income on their tax return.

What’s taxable? It’s the profit from these activities that’s taxable income. The Form 1099-K shows the gross or total amount of payments received. Taxpayers can use it and other records to figure out the actual taxes they owe on any profits. Remember that all income, no matter the amount, is taxable unless the tax law says it isn’t – even if taxpayers don’t get a Form 1099-K.

What’s not taxable? Taxpayers shouldn’t receive a Form 1099-K for personal payments, including money received as a gift and for repayment of shared expenses. That money isn’t taxable. To prevent getting an inaccurate Form 1099-K, note those payments as “personal,” if possible.

Good recordkeeping is key. Be sure to keep good records because it helps when it’s time to file a tax return. It’s a good idea to keep business and personal transactions separate to make it easier to figure out what a taxpayer owes.

For details on what to do if a taxpayer gets a Form 1099-K in error or the information on their form is incorrect, visit IRS.gov/1099k  or find frequently asked questions at Form 1099-K FAQs .

Direct File pilot program provides a new option this year for some

The IRS launched the Direct File pilot program during the 2024 tax season. The pilot will give eligible taxpayers an option to prepare and electronically file their 2023 tax returns, for free, directly with the IRS.

The Direct File pilot program will be offered to eligible taxpayers in 12 pilot states who have relatively simple tax returns reporting only certain types of income and claiming limited credits and deductions. The 12 states currently participating in the Direct File pilot program are Arizona, California, Florida, Massachusetts, Nevada, New Hampshire, New York, South Dakota, Tennessee, Texas, Washington state and Wyoming. Taxpayers can check their eligibility at directfile.irs.gov .

The Direct File pilot is currently in the internal testing phase and will be more widely available in mid-March. Taxpayers can get the latest news about the pilot at Direct File pilot news and sign up to be notified when Direct File is open to new users.

Finally, for comprehensive information on all these and other changes for tax year 2023, taxpayers and tax professionals are encouraged to read the Publication 17, Your Federal Income Tax (For Individuals) , taxpayer guide, as well as visit other topics of taxpayer interest on IRS.gov.

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FULLY UPDATED FOR CURRENT TAX LAWS Principles of Taxation for Business and Investment Planning focuses on the role taxes play in business and investment decisions, presenting the general roles of taxation and discussing its implications for all tax-paying entities before delving into a specific exception. The benefit of this approachis a strong grasp of the fundamental principles informing taxation rules: students comprehend the framework of the tax system, making future changes tothe tax code easier to understand-no matter how many there are. Unlike traditional introductory titles, Principles of Taxation for Business and Investment Planning downplays the technical detail that makes the study of Taxation convoluted and off-putting for business students. This title shows students that an understanding of Taxation is not only relevant, but critical to their success in the business world. Don't just teach your students the taxcode; teach them how the tax code affects business decision making with the current edition!

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About the Author

Sally Jones

Sally M. Jones is professor emeritus of accounting at the McIntire School of Commerce, University of Virginia, where she taught undergraduate and graduate tax courses. Before joining the Virginia faculty in 1992, Professor Jones spent 14 years on the faculty of the Graduate School of Business, University of Texas at Austin. She received her undergraduate degree from Augusta College, her MPA from the University of Texas, and her PhD from the University of Houston. She is also a CPA. Professor Jones was the first editor of Advances in Taxation (JAI Press) and the Price Waterhouse Case Studies in Taxation. She has published numerous articles in the Journal of Taxation, The Tax Adviser, and the Journal of the American Taxation Association . Professor Jones is a frequent speaker at tax conferences and symposia, a past president of the American Taxation Association, and the 2000 recipient of the Ray M. Sommerfeld Outstanding Tax Educator Award.

Shelley Rhoades-Catanach

Shelley Rhoades-Catanach is an associate professor of accountancy at Villanova University. She teaches a variety of tax courses in Villanova’s undergraduate, masters of accounting, and graduate tax programs. Before joining the Villanova faculty in 1998, Professor Rhoades-Catanach spent four years on the faculty of Washington University in St. Louis. She has also served as a visiting faculty member at the Darden Graduate School, University of Virginia, and at INSEAD, an international MBA program in Fontainebleau, France. She received her undergraduate degree in accounting from the University of Nebraska at Lincoln and her PhD from the University of Texas at Austin.  Professor Rhoades-Catanach has published articles in numerous journals, including the Journal of the American Taxation Association, Accounting Review, Issues in Accounting Education, Journal of Accounting Education , and Review of Accounting Studies . She has served as president, vice president, and trustee of the American Taxation Association and on the editorial boards of the Journal of the American Taxation Association and the Journal of International Accounting, Auditing and Taxation . She currently serves as co-editor of the Journal of International Accounting, Auditing, and Taxation. Professor Rhoades-Catanach is the 2010 recipient of the Ray M. Sommerfeld Outstanding Tax Educator Award.

Sandra Callaghan

Sandra Renfro Callaghan is an associate professor of accounting at the Neeley School of Business at Texas Christian University. She joined the faculty in 1998 after earning her PhD in accounting from Michigan State University. Her current research is primarily focused on topics in taxation, executive compensation, and the Affordable Health Care Act. Professor Callaghan teaches tax and financial accounting courses both at the undergraduate and graduate level and has earned numerous teaching awards including the Deans' Teaching Award and Neeley School of Business Alumni Professor of the Year. She has served in various leadership roles, including president, with the American Taxation Association and with the American Accounting Association Council. Professor Callaghan also earned a BS from Texas Christian University and an MPA from the University of Texas at Austin. Prior to earning her PhD, she was a tax professional with Ernst & Young.

Thomas Kubick

Thomas R. Kubick is a professor of accountancy and Fulk faculty chair at the University of Nebraska–Lincoln, where he teaches undergraduate and graduate tax courses. Prior to joining the University of Nebraska–Lincoln in July 2019, he was an associate professor at the University of Kansas. A native of Lincoln, he received his undergraduate and graduate degrees from the University of Nebraska–Lincoln. He holds numerous professional certifications, including the Chartered Financial Analyst (CFA), Certified Public Accountant (CPA), Chartered Alternative Investment Analyst (CAIA), Certified Management Accountant (CMA), Certified Fraud Examiner (CFE), and Certified Financial Planner (CFP).  Professor Kubick’s research interests include taxation, corporate finance, and incentives. His research has been published in numerous academic journals such as the Journal of Accounting and Economics, The Accounting Review, Management Science, Review of Accounting Studies, Journal of Corporate Finance, National Tax Journal , and the Journal of the American Taxation Association . He currently serves on the editorial boards of Journal of Business Finance and Accounting and the Journal of International Accounting Research .

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Business Planning

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The Business Planning modules provide the opportunity to gain subject- and sector-specific knowledge while studying for the ACA. You only need to sit one of the Business Planning modules. There are three to choose from – Business Planning: Taxation, Business Planning: Banking and Business Planning: Insurance.

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  1. Principles of Taxation for Business and Investment Planning 2023

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  2. Study Guide for use with Principles of Taxation for Business Investment

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  3. Principles of Taxation for Business and Investment Planning 2024 Edition

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  4. Principles of Taxation for Business and Investment Planning 2019

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  5. Principles of Taxation for Business and Investment Planning, 2015

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  6. Principles of Taxation for Business and Investment Planning, 2011

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VIDEO

  1. Income from Business Profession 2

  2. CA Inter Students| Study plan for Taxation for May'24

  3. Personal Tax Planning

  4. Monthly income planning

  5. Business Taxation Task 1.1

  6. TAXATION OF BUSINESSES 1

COMMENTS

  1. Business Planning Taxation exam resources

    Business Planning: Taxation exam resources Business Planning: Taxation In the Business Planning: Taxation exam, you will apply technical knowledge and professional skills to identify and resolve taxation issues that arise in the context of preparing tax computations and to advise on tax-efficient strategies for businesses and individuals.

  2. Professional Level Business Planning: Taxation

    The Business Planning: Taxation module covers the following topics: ethics and law. taxation of corporate entities. taxation of owner-managed businesses. personal taxation. Ensure you order the correct edition of the materials. The 2023 edition is aligned with the syllabus and exams for 2023 only. The 2024 edition is aligned with the syllabus ...

  3. Principles of Taxation for Business and Investment Planning 2024

    We're here to help - Get real-world support and resources every step of the way. Get the 27th Edition of Principles of Taxation for Business and Investment Planning 2024 Edition by Sally Jones, Shelley Rhoades-Catanach, Sandra Callaghan and Thomas Kubick Textbook, eBook, and other options. ISBN 9781265674090.

  4. Business Planning: Taxation

    AAT CIMA ICAEW Dip IFR FIA Other Books Information Skip to product information This syllabus aims to enable you to apply technical knowledge and professional skills to identify and resolve taxation issues that arise in the context of preparing tax computations and to advise on tax-efficient strategies for businesses and individuals.

  5. Taxation of Business Entities I: Corporations

    There are 9 modules in this course. This course provides an introduction to the U.S. federal income taxation of corporations and their shareholders. The course focuses on the relevant provisions of Subchapter C of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing corporate formation, operations ...

  6. Strategic Business Tax Planning, 2nd Edition

    Description. Strategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes, this reader-friendly guide shows you how to optimally put tax management principles to work ...

  7. Business Planning: Taxation Exam Room Notes 2016

    Fully updated for FA 2015 and the new 2016 edition of the ICAEW Study Manual, including the new tax topics added to the 2016 BPT syllabus.This set of Exam Room Notes organises the complicated BPT syllabus into 86 separate topics, with most topics summarised in 2 pages or less. All topics have been included in alphabetical order for quick reference.

  8. Business Planning: Taxation Downloads

    Join our free online student community to share tips and advice and support each other through your ACA studies and beyond! The Profit Room. Accounting. Overview / On-demand course. Law. ... Business Planning: Taxation. Overview / Exam Room Notes / On-Demand Course / Rapid Revision Question Bank / Technique Improvement Service.

  9. Taxation and Business Planning for Partnerships and LLCs: 2020-2021

    Business Organizations. $62.00. This book supplements Bradley T. Borden, Taxation and Business Planning for Partnerships and LLCs (2017). It describes the analytical process that transactional tax attorneys use to advise their clients. It presents a client situation in the form of an operating LLC that students work on throughout the semester ...

  10. ACA Professional

    The Business Planning exams give you the opportunity to gain a sector-specific understanding while studying. There are three Business Planning units to choose from: Taxation, Banking, and Insurance. arrow_downward View entry requirements arrow_downward View syllabus arrow_downward View course overview Start building your course Choose study method

  11. How to pass the ICAEW ACA Business Planning exam

    The Business Planning exam is a unique exam within the ACA syllabus due to being a fully open book exam and through the fact that there are three available streams to choose from Business Planning: Taxation, Business Planning: Banking or Business Planning: Insurance.

  12. ICAEW Business and Finance Professional Level

    ACA Professional Structure and Syllabus. You will need to pass 6 exams to complete this level, which can be taken in any order and are all computer-based. Each Professional Level exam is assessed by a 2.5-hour exam, except for Financial Accounting and Reporting, which is 3 hours.

  13. Strategic Business Tax Planning, 2nd Edition

    Strategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes, this reader-friendly guide shows you how to optimally put tax management principles to work in your business.

  14. Business planning : taxation : Finance Acts 2016 : Study manual : for

    Business planning : taxation : Finance Acts 2016 : Study manual : for exams in 2017 Bookreader Item Preview ... Business planning : taxation : Finance Acts 2016 : Study manual : for exams in 2017. Publication date 2016 Topics Great Britain.

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  16. Introduction to the Business Planning: Taxation exam

    Q1 - 40 marks Q2 - 35 or 30 marks Q3 - 25 or 30 marks The exam is 75% based on skills and 25% knowledge. This means it is how you apply your knowledge to the scenario in the question which is important rather than simply regurgitating a rule.

  17. Business Planning: Taxation

    Business Planning: Taxation technique improvement service Unlock your potential Often, students do not achieve their full potential in an ACA paper because they have not been told how to write, how to manage their time and how the marking works.

  18. Retaking the Business Planning: Taxation exam

    ACA students Exam resources Professional Level Business Planning Business Planning: Taxation exam resources Retaking the Business Planning: Taxation exam Exclusive Retaking the Business Planning: Taxation exam Helpsheets and support Published: 21 Sep 2021 Exclusive content

  19. Tax Time Guide 2024: What to know before completing a tax return

    IR-2024-45, Feb. 21, 2024 — During the busiest time of the tax filing season, ... The enhancements for taxpayers without a qualifying child implemented by the American Rescue Plan Act of 2021 will not apply for tax year 2023. To claim the EITC without a qualifying child in 2023, taxpayers must be at least age 25 but under age 65 at the end of ...

  20. Principles of Taxation for Business and Investment Planning 2023

    We're here to help - Get real-world support and resources every step of the way. Get the 26th Edition of Principles of Taxation for Business and Investment Planning 2023 Edition by Sally Jones, Shelley Rhoades-Catanach, Sandra Callaghan and Thomas Kubick Textbook, eBook, and other options. ISBN 9781264229741.

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  22. Accounting, Tax Preparation, Bookkeeping, and Payroll Services

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  25. Business Planning

    Business Planning The Business Planning modules provide the opportunity to gain subject- and sector-specific knowledge while studying for the ACA. You only need to sit one of the Business Planning modules. There are three to choose from - Business Planning: Taxation, Business Planning: Banking and Business Planning: Insurance. Continue reading