The IRS plans to update the Form 8971 instructions to be consistent with the final regulations (T.D. 9991), said Eileen Sherr, CPA, CGMA, director–Tax Policy & Advocacy for the AICPA. The AICPA Trust, ...

Letters of recommendation from teachers, school counselors and other sources can help college admissions officers get a more complete picture of applicants. They give admissions offices a "third ...