TCJA: A Guide for Practitioners


The National Association of Enrolled Agents’ (NAEA) Tax Cuts and Jobs Act: A Guide for Practitioners is the tax professional’s ultimate guide to understanding the Tax Cuts and Jobs Act (TCJA). Providing straightforward advice and analysis from trusted tax experts, this book gives you the answers you need quickly in a clear, concise manner. This book also offers resources from the IRS, National Council of Nonprofits, and NAEA to keep you fully up-to-date plus 10 hours of continuing education credits.

Keeping up with the intricacies of tax law can be time-consuming. This book gives you the guidance you need so you can prepare for the upcoming tax season and position your business for success.

Whether you are a new tax or accounting practitioner or a seasoned professional, taxpayers will look to you to advise and guide them in this era of tax reform. Packed with overviews, analysis, and real-world examples, the Tax Cuts and Jobs Act: A Guide for Practitioners is your resource to navigate the new tax law. This book provides guidance on a variety of areas affected including the qualified business income, the self-employed, farming, international income, estate planning, nonprofits, immigrant taxpayers, and state and local taxes (SALT).

  • Learn which expenses qualify for deductions—and which ones don’t
  • Determine how to approach state conformity and non-conformity
  • Compare 2018 and 2017 tables of the tax rates
  • Decode the new tax forms and schedules correctly with step-by-step guidance
  • Master the qualified income deduction (§199A)
  • Learn how the TCJA applies to mixed-status immigrant families
  • Consider practical recommendations for qualified personal residence trusts
  • Establish what the provisions may mean for nonprofits and how they might respond to and plan for the changes in their budgeting, unrelated business income tax (UBIT) planning, and compensation decisions.

A complete listing of all available deductions and credits helps you identify those your clients qualify for, and includes critical information on dollar limits. NAEA’s Tax Cuts and Jobs Act: A Guide for Practitioners helps you advise your clients for the 2018 filing year as well as for future year planning.

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