Income Tax Planning

This course emphasizes the fundamentals of individual income taxation, the tax implications of various types of businesses, tax-advantaged investments, employee compensation issues and planning, alternative minimum tax, tax traps, and more.

Refer to the more detailed topic list in CFP Board’s Guide to CFP® Certification.

  • Topic 44: Income Tax Law Fundamentals
  • Topic 45: Tax Compliance
  • Topic 46: Income Tax Fundamentals and Calculations
  • Topic 47: Tax Accounting
  • Topic 48: Characteristics in Income Taxation of Business Entities
  • Topic 49: Income Taxation of Trust and Estates
  • Topic 50: Basis
  • Topic 51: Depreciation/Cost-Recovery Concepts
  • Topic 52: Tax Consequences of Like-Kind Exchanges
  • Topic 53: Tax Consequences of the Disposition of Property
  • Topic 54: Alternative Minimum Tax (AMT)
  • Topic 55: Tax Reduction/Management Techniques
  • Topic 56: Passive Activity and At-Risk Rules
  • Topic 57: Tax Implications of Special Circumstances
  • Topic 58: Charitable Contributions and Deductions