ACCT 434 - Tax Compliance, Planning and Applied Tax Research

Units: 3
A survey of U.S. Federal tax compliance and planning for both individuals and entities such as C corporations, S corporations, LLCs, and partnerships. Topics include personal financial planning, trusts, tax-exempted organizations, international tax issues, tax research, and technology in taxation.

Prerequisites: ACCT 312, ACCT331 and ACCT 431 with grade C or better in all courses.
Possible Instructional Methods: On-ground, or Hybrid, or Online Asynchronous or Online Synchronous.
Grading: A-F grading only.
Course Typically Offered: Variable Intermittently

Student Learning Outcomes - Upon successful completion of this course students will be able to:
1. Demonstrate knowledge of the concepts, principles, and rules of taxation of individuals and business entities.

2. Recognize tax and financial planning opportunities and recommend appropriate tax-saving strategies for decision-making.

3. Address tax situations for a variety of taxpayers, such as individuals, C corporations, S corporations, and partnerships.

4. Analyze the tax implications of entity selection and formation across multiple entity types.