Two new tax resources available to members for tax season.

The AICPA Practice Guide for Fiduciary/Trust Accounting (www.aicpa.org/tax; "'Resources"; "'Trust, Estate and Gift") is based principally on the Uniform Principal and Income Act. It includes guidance, tools and best practices to provide a better understanding of the ever-evolving fiduciary/trust accounting services area.

The Form 1040NR Foreign National Checklist, Questionnaire, Flowchart (www.aicpa.org/tax; "Resources"; "International") addresses filing issues for foreign nationals. Among other things, the checklist covers income, offshore nonresident tax implications, expatriation or termination of residency, and estate and gift tax implications. The...