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Course Materials:

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Course Syllabus

Course Description
This self-study courses discusses important tax changes for 2024 tax returns and basic information on the tax system. It also discusses the requirements for filing a tax return and which filing status to choose. Though this basic tax course does not require any prerequisites, its recommended target audience is for existing Enrolled Agents, however anyone may take this course. This course provides 2 CE credits in the IRS Federal Tax Law category.

Learning Objectives

• Recall important tax changes to be used for 2024 tax returns.
• Recognize the length of the automatic extension provided by filing Form 4868.
• Recognize the various filing statuses and who is eligible to use them.
• Recall the various requirements for a qualifying relative.
• Identify the purpose of estimated taxes.

Course Assignments

• Study each Chapter
• Answer review questions at the end of each chapter
• Pass the Final Exam with a score of 70 percent or better

Final Exam and Certification
The final exam consists of 10 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must click on the Exam below to initiate the exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.

Course Materials:

• Download Course Materials <–To Download this file to your computer, Right-click the link and chose “Save File As”

Course Syllabus

Course Description
This self-study course discusses various types of income and will explain which income is and is not taxed. Though this basic tax course does not require any prerequisites, its recommended target audience is for existing Enrolled Agents, however anyone may take this course. This course provides 5 CE credits in the IRS Federal Tax Law category.

Learning Objectives

• Recall what types of compensation are included as income for tax purposes.
• Recognize what tips should be included in income for tax purposes.
• Recall the proper tax treatment for various types of interest.
• Identify the proper treatment of various types of dividends.
• Recognize the proper treatment of rental property income and expenses for tax purposes.
• Identify various requirements regarding retirement plan taxation.
• Recognize key taxation thresholds related to social security income.
• Identify the taxability of various types of other income.

Course Assignments

• Study each Chapter
• Answer review questions at the end of each chapter
• Pass the Final Exam with a score of 70 percent or better

Final Exam and Certification
The final exam consists of 25 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must click on the Exam below to initiate the exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.

Course Materials:

• Download Course Materials <–To Download this file to your computer, Right-click the link and chose “Save File As”

Course Syllabus

Course Description
This self-study course discusses investment gains and losses, including how to figure your basis in property. A gain from selling or trading stocks, bonds, or other investment property may be taxed or it may be tax free, at least in part. A loss may or may not be deductible. These chapters also discuss gains from selling property you personally use – including the special rules for selling your home. Though this basic tax course does not require any prerequisites, its recommended target audience is for existing Enrolled Agents, however anyone may take this course. This course provides 2 CE credits in the IRS Federal Tax Law category.

Learning Objectives

• Identify the factors to consider in calculating the basis of property.
• Recognize the taxability of the sale of personal use property.
• Identify the special tax rules related to selling your home.
• Recall the capital gain rates for the current year.

Course Assignments

• Study each Chapter
• Answer review questions at the end of each chapter
• Pass the Final Exam with a score of 70 percent or better

Final Exam and Certification
The final exam consists of 10 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must click on the Exam below to initiate the exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.

Course Materials:

• Download Course Materials <–To Download this file to your computer, Right-click the link and chose “Save File As”

Course Syllabus

Course Description
This self-study course discusses some of the adjustments to income that you can deduct in figuring your adjusted gross income. Also discussed are contributions made to traditional individual retirement arrangements (IRAs), alimony you pay, student loan interest, and business expenses you pay as an Armed Forces reservist, a performing artist, or a fee-basis government official. Though this basic tax course does not require any prerequisites, its recommended target audience is for existing Enrolled Agents, however anyone may take this course. This course provides 5 CE credits in the IRS Federal Tax Law category.

Learning Objectives

• Recall the thresholds, requirements, and additional taxes related to individual retirement arrangements.
• Recognize what is and is not alimony.
• Identify education-related adjustments that can be made to income.
• Identify what business-related expenses associated with travel, transportation, and gifts are deductible.

Course Assignments

• Study each Chapter
• Answer review questions at the end of each chapter
• Pass the Final Exam with a score of 70 percent or better

Final Exam and Certification
The final exam consists of 25 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must click on the Exam below to initiate the exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.

Course Materials:

• Download Course Materials <–To Download this file to your computer, Right-click the link and chose “Save File As”

Course Syllabus

Course Description
This self-study course discusses the standard deduction, itemized deduction, and the limit on some of the itemized deductions if your adjusted gross income exceeds certain amounts. After you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. You can subtract either the standard deduction or itemized deductions, and, if you qualify, the qualified business income deduction. Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). Though this basic tax course does not require any prerequisites, its recommended target audience is for existing Enrolled Agents, however anyone may take this course. This course provides 7 CE credits in the IRS Federal Tax Law category.

Learning Objectives

• Recall the standard deduction amounts for the current year.
• Recognize the deductibility characteristics of medical and dental expenses.
• Recognize what taxes you can deduct if you itemize deductions.
• Recall what types of interest you can and cannot deduct.
• Recall the types of charitable contributions you can deduct and the records you should keep.
• Recall the tax treatment of personal casualty and theft losses.
• Identify types of other itemized deductions allowable to reduce adjusted gross income.
• Identify the rules in the TCJA related to claiming a deduction for “qualified business income.”

Course Assignments

• Study each Chapter
• Answer review questions at the end of each chapter
• Pass the Final Exam with a score of 70 percent or better

Final Exam and Certification
The final exam consists of 35 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must click on the Exam below to initiate the exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.

Course Materials:

• Download Course Materials <–To Download this file to your computer, Right-click the link and chose “Save File As”

Course Syllabus

Course Description
This self-study course discusses how to figure your tax and how to figure the tax of certain children who have unearned income. They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax, dollar for dollar. Though this basic tax course does not require any prerequisites, its recommended target audience is for existing Enrolled Agents, however anyone may take this course. This course provides 3 CE credits in the IRS Federal Tax Law category.

Learning Objectives

• Recognize various alternative minimum tax adjustments and preference items.
• Recall the rules related to the tax on unearned income of certain children.
• Recall how to figure the earned income credit.
• Identify who qualifies to take the credit for the elderly or disabled.
• Recall the limits of the child tax credit.
• Identify the requirements for and benefits of the American opportunity credit and the lifetime learning credit.
• Recall the limit of investment income to qualify for the earned income credit.
• Recognize who is eligible to claim the premium tax credit.
• Identify various nonrefundable and refundable credits available for income tax purposes.

Course Assignments

• Study each Chapter
• Answer review questions at the end of each chapter
• Pass the Final Exam with a score of 70 percent or better

Final Exam and Certification
The final exam consists of 15 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must click on the Exam below to initiate the exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.

Course Materials

• Download Course Materials  <–To Download this file to your computer, Right-click the link and chose “Save File As”

Course Syllabus

Course Description

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine those tax changes that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes. This is a basic tax course with no prerequisites, and qualifies for 3 CE credits in the IRS Federal Tax Law Updates category.

Learning Objectives

Upon completion of this course, students should be able to:

• List the changes affecting standard mileage rates, standard deductions, AMT exemption amounts, limits related to income from U.S. Savings Bonds for taxpayers paying higher education expenses, and deductions for qualified long-term care insurance premiums;
• Identify the various tax credit changes;
• Recognize the changes in Health Savings Account (HSA) and Archer Medical Savings Account (MSA) requirements and contribution limits, Roth IRA eligibility, and traditional IRA contribution deductibility for active participants in employer-sponsored qualified plans;
• Explain the changes effective for the year with respect to the small employer premium tax credit and applicable large employer mandate under the ACA; and
• Describe the principal legislative changes affecting tax advisers and tax preparers.

Course Assignments

• Study each Chapter
• Answer review questions at the end of each chapter
• Pass the Final Exam with a score of 70 percent or better

Final Exam and Certification
The final exam consists of 15 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must click on the Exam below to initiate the exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.

Course Syllabus

Course Description
This course examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions and return of client records. The ethical rules governing these issues are discussed, and tax preparers are presented with real-world scenarios that focus on the ethical issues that may be encountered in their professional activities. A final examination covering the course material is administered. This course is a basic tax level course with no prerequisites, and qualifies for 2 CE credits in IRS Federal Tax Law.

Learning Objectives

• Recognize the permitted scope of tax return preparer responsibilities;
• Identify the best practices for tax advisers in preparing or assisting in the preparation of a submission to the Internal Revenue Service;
• List the various sanctions that may be imposed for a preparer’s failure to comply with applicable conduct rules.

Course Assignments

• Study each Chapter
• Answer review questions at the end of each chapter
• Pass the Final Exam with a score of 70 percent or better

Final Exam and Certification
The final exam consists of 10 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must click on the Exam below to initiate the exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.

Course Syllabus

Course Description
This course offers 5 Hours of Continuing Education regarding California State Taxes. Credits for this course count towards the State’s annual CE requirement for the California Tax Education Council (CTEC). Students taking this course will already have an “active” CTEC ID registered with CTEC. If you do not have an existing CTEC ID, you will first need to obtain one from CTEC.org before taking this course.

Learning Objectives

• California and Federal Updates
• California Taxes
• Residency
• Filing Status
• California and Federal Income

Course Assignments

• Study each Chapter
• Answer review questions at the end of each chapter
• Pass the Final Exam with a score of 70 percent or better

Final Exam and Certification
The final exam consists of 25 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must click on the Exam below to initiate the exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.

Course Materials:

• Download Course Materials    <–To Download this file to your computer, Right-click the link and chose “Save File As”

Course Syllabus

Course Description

Although, the IRS suspended the automatic mailing of collection notices routinely sent when a taxpayer owes federal tax on February 5, 2022 to give the IRS an opportunity to clear its processing backlogs, use of such automatic mailings is likely to recur and, meanwhile, other IRS delinquent collection activities continue unabated. Statistics for fiscal year 2021, show the IRS ending inventory with a balance of assessed tax, penalties and interest exceeding $133.4 trillion, enforcement activity involving more than 500,000 taxpayers, and 3.8 million taxpayers paying tax liabilities under installment agreements.

With IRS collection clearly continuing and likely to ramp up in the future, chances that any tax professional will need to be conversant with IRS collection activities and the methods available to challenge them is increasing. It is to that end this course addressing IRS collections is addressed. This is a basic tax course with no prerequisites, and qualifies for 2 CE credits in the IRS Federal Tax Law category.

After completing this course, students should be able to:

• Identify the rights specified in the Taxpayer Bill of Rights;
• Describe the maximum period of time the IRS may collect taxes due from a taxpayer;
• List the tax payment alternatives available to a taxpayer;
• Recognize the IRS decisions that may be challenged by a taxpayer; and
• Compare the Collection Due Process and Collection Appeals Program.

Course Assignments

• Study each Chapter
• Answer review questions at the end of each chapter
• Pass the Final Exam with a score of 70 percent or better

Final Exam and Certification
The final exam consists of 10 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must click on the Exam below to initiate the exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.

Course Materials:

• Download Course Materials    <–To Download this file to your computer, Right-click the link and chose “Save File As”