**This course is now expired and no longer qualifies for IRS CE Credit. To avoid study material confusion, the course materials and final exam have been removed from this course.

 

Course Syllabus

Course Description
This course offers 5 Hours of Continuing Education regarding California State Taxes, and counts towards the annual CE requirement for the California Tax Education Council (CTEC) who hold an existing CTEC ID. This tax course covers California State tax and does not provide IRS CE course credits.

Learning Objectives

• California Personal Tax Return Forms
• Credits
• Children with Investment Income
• Offer in Compromise
• Community Property and 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:

• <Course Materials Removed (Out-dated)>

**This course is now expired and no longer qualifies for IRS CE Credit. To avoid study material confusion, the course materials and final exam have been removed from this course.

 

Important: This course provides 10-Hrs of continuing education credits in the IRS Federal Tax Law category. If you wish to obtain the Annual Filing Season Program Record of Completion, do not take this course. The name of this course can be easily mixed up with another course offered on this website, please note the differences in the names to be sure you are enrolled in the correct course:

• “2021 Annual Tax Season Update“ – Provides 10 CE credits in the Federal Tax Law category (Designed for EA’s)
• “2021 Annual Federal Tax Refresher“ – Provides 6 CE credits in the AFTR category (Not for EA’s)

 

Course Syllabus

Course Description
Each year, income tax return preparation must take into account inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws. The 2021 Annual Tax Season Update course is designed to provide valuable information to persons preparing individual 1040 income tax returns reflecting clients’ 2020 income. The Annual Tax Filing Season Update course discusses new tax law and recent updates for the 2021 filing season, provides a general tax review, and examines important rules governing tax return preparer ethics, practices and procedures. This course is a basic tax level course with no prerequisites, and qualifies for 10 CE credits in IRS Federal Tax Law.

Learning Objectives

• Identify the changes made to various requirements by the SECURE Act, including –
  • Traditional IRA contribution eligibility,
  • Traditional IRA and qualified plan lifetime required minimum distributions,
  • Qualified birth and adoption distributions,
  • Inherited IRA distribution requirements,
  • Taxation of a child’s unearned income,
  • Qualified Tuition Plan distributions, and
  • Deductions for unreimbursed medical expenses;
•  Recognize the status of various tax extenders, including –
  • Reinstatement of the credit for nonbusiness energy property;
  • Tuition and fees deduction;
  • Itemized deduction for mortgage insurance premiums; and
  • Exclusion of cancellation of debt income from qualified principal residence indebtedness;
• Apply the inflation-adjusted and other limits to the proper preparation of taxpayers’ income tax returns;
• Recognize the federal income tax filing statuses and the criteria for their use;
• Identify the types of income that must be recognized;
• Apply the tax rules to the various credits and adjustments to income that are available to taxpayers;
• Recognize the penalties that may be imposed on a preparer for failing to meet ethical and practice standards in preparing tax returns; and
• Identify the duties and restrictions imposed on tax preparers under Circular 230.

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 50 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:

• <Course Materials Removed (Out-dated)>

**This course is now expired and no longer qualifies for IRS CE Credit. To avoid study material confusion, the course materials and final exam have been removed from this course.

 

Course Syllabus

Course Description
The annual global cost of cybercrime is high and getting higher all the time. In fact, cyber criminals reap a windfall from their activities that is likely to be in the trillions. Almost all of that cybercrime began with—and continues to start with—a social engineering concept known as “phishing.”
Certain business organizations, among which are those referred to as “financial institutions,” are charged by the FTC with taking particular steps to protect their customers’ financial information. Included in the category of financial institutions are professional tax preparers. Professional tax preparers normally maintain a significant amount of taxpayer information in various files—electronic and paper—that would be a treasure trove for cyber criminals.
In this course, tax preparers are introduced to the problem of cybercrime and its costs, offered methods that can be expected to reduce the chances of becoming a cybercrime victim, and informed of proper steps to take if they do become victims of cybercrime. This course is a basic tax level course with no prerequisites, and qualifies for 3 CE credits in the Tax Law category.

Learning Objectives

• Recognize the pervasiveness of cybercrime;
• Identify the potential costs of experiencing a data breach;
• Understand the best practices that may be implemented to protect a tax preparer from cybercrime; and
• List the responsibilities of a tax preparer who has experienced a taxpayer data breach.

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:

• <Course Materials Removed (Out-dated)>

**This course is now expired and no longer qualifies for IRS CE Credit. To avoid study material confusion, the course materials and final exam have been removed from this course.

 

Course Syllabus

Course Description
This self-study courses discusses important tax implications of selling a home, as well as the investment of a second home for personal or rental purposes. This is a Basic tax course with no prerequisites, and qualifies for 2 CE credit in the Tax Law category.

Learning Objectives

• To recognize the tax rules that apply when an individual sells his or her main home
• To identify some of the tax implications of owning a second home, whether or not for rental 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 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:

• <Course Materials Removed (Out-dated)>

**This course is now expired and no longer qualifies for IRS CE Credit. To avoid study material confusion, the course materials and final exam have been removed from this course.

 

Course Syllabus

Course Description
This self-study course will guide you through the ins and outs of maximizing business deductions for travel, and meals and entertainment expense. It includes detailed explanations and practical examples of how the tax law is applied. This is a Basic tax course with no prerequisites, and qualifies for 2 CE credit in the Tax Law category.

Learning Objectives

• Identify current information related to transportation expenses.
• Recognize what travel expenses are deductible.
• Identify the deductibility of non-entertainment-related meals and entertainment expenses.
• Identify the restrictions on the deduction for business gifts.

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:

• <Course Materials Removed (Out-dated)>

**This course is now expired and no longer qualifies for IRS CE Credit. To avoid study material confusion, the course materials and final exam have been removed from this course.

 

Course Syllabus

Course Description
This self-study course will guide you through maximizing business deductions for transportation, recordkeeping requirements, and how to report employee business expenses on Form 2106. It includes detailed explanations and practical examples of how the tax law is applied. This is a Basic tax course with no prerequisites, and qualifies for 3 CE credit in the Tax Law category.

Learning Objectives

• Recall deductible transportation expenses.
• Identify the Section 179 deduction requirements.
• Recognize the rules regarding the depreciation of vehicles.
• Recognize the various recordkeeping requirements for travel, gift, and transportation expenses.
• Identify what is required to adequately account to an employer for employee business expenses.

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:

• <Course Materials Removed (Out-dated)>

**This course is now expired and no longer qualifies for IRS CE Credit. To avoid study material confusion, the course materials and final exam have been removed from this course.

 

Course Syllabus

Course Description
This self-study course will guide you through maximizing business deductions for home offices. It includes explanations and practical examples of how the tax law is applied. This is a Basic tax course with no prerequisites, and qualifies for 3 CE credits in the Tax Law category.

Learning Objectives

• Recognize the tax rules regarding the business use of a home.
• Identify how daycare facilities in a home qualify for different rules than other businesses.

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:

• <Course Materials Removed (Out-dated)>

Please Note: this course has expired and is no longer valid for IRS credit. The last day to complete this exam was December 31, 2020. This course and exam is available for students to use as review and/or practice material.

The IRS Annual Filing Season Program (AFSP) is a voluntary program for tax return preparers. It aims to recognize the efforts of non-credentialed return preparers who aspire to a higher level of professionalism. By achieving this AFSP Record of Completion, though not required by the IRS, you will have the privilege of having your name listed on the IRS Federal Directory of Tax Preparers if you choose to.

This course is not designed for Enrolled Agents. If you are an enrolled agent and purchased this course, please contact us so we can refund or exchange this course for you.

 

The course below is the 6-hour Annual Federal Tax Refresher Course (AFTR), which is just part of the overall AFSP. If you wish to obtain the full AFSP, additional courses may be required depending on if you are an Exempt or Non-Exempt preparer. More information about the Annual Filing Season Program, Exempt and Non-Exempt preparers, and CE Requirements can be found in the following links:

Annual Filing Season Program
Requirements for Exempt Individuals
Annual Filing Season CE Requirements

How and when will I get my Record of Completion?

After you complete your continuing education and renew your PTIN for the upcoming year, you will receive an email from TaxPro_PTIN@irs.gov with instructions on how to elect to participate and receive your record of completion in your online secure mailbox. You must have a PTIN in order to receive IRS credit for this course.

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Course Details

IRS Program Number: YH9W1-A-00071-20-S
CE Credits: 6 hours – (This course does not provide CE credits for Enrolled Agents)
IRS Category: Annual Federal Tax Refresher
Delivery Type: Online Self-Study
Exam: 100 Question, 3-hour Timed Exam (Only 4 attempts are allowed for this exam)

**AFTR course Final Exam must be successfully passed by midnight 12/31/2020 (local time of the student)

 

Course Syllabus

Course Description

The 2021 Annual Federal Tax Refresher course is designed to meet the requirements of the IRS Annual Filing Season Certificate program. It discusses new tax law and recent updates for the upcoming filing season, provides a general tax review, and examines important rules governing tax return preparer ethics, practices and procedures.

This self-study course follows IRS guidelines pertaining to the Annual Federal Tax Refresher (AFTR) program. Three Domains are covered: Domain 1 New Tax Law, Domain 2 General Review of Taxes, and Domain 3 Practices, Procedures and Professional Responsibility. This is a 6-Hr tax course designed for an individual with prior tax preparation experience. This course qualifies for 6 CE credit hours in IRS Category Annual Federal Tax Refresher.

**IMPORTANT**If you wish to participate in the Annual Filing Season Program, you will need to log into your PTIN account and sign the Circular 230 Consent statement in order to participate in the Annual Filing Season Program. For steps on how to complete the consent, see the instructional video in the upper right corner of the Annual Filing Season Program web page on IRS.gov at: https://www.irs.gov/Tax-Professionals/Annual-Filing-Season-Program

Upon completion of this course, a tax return preparer should be able to:

• Identify the principal individual income tax changes brought about by new tax legislation;
• Apply the inflation-adjusted and other limits to the proper preparation of taxpayers’ income tax returns;
• Recognize the federal income tax filing statuses and the criteria for their use;
• Identify the types of income that must be recognized;
• Apply the tax rules to the various credits and adjustments to income that are available to taxpayers;
• Recognize the penalties that may be imposed on a preparer for failing to meet ethical and practice standards in preparing tax returns; and
• Identify the duties and restrictions imposed on tax preparers under Circular 230.

Course Assignments

• Study all 3 Domains
• Pass the Final Exam with a score of 70 percent or better
• Answer a short voluntary Course Evaluation

 

Course Materials

• <Course Materials Removed (Out-dated)>

**This course is now expired and no longer qualifies for IRS CE Credit. To avoid study material confusion, the course materials and final exam have been removed from this course.

 

Course Syllabus

Course Description
This self-study courses discusses important tax changes for 2019 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. This is a Basic tax course with no prerequisites, and qualifies for 2 CE credit in IRS Federal Tax Law.

Learning Objectives

• Recall important tax changes to be used for 2019 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:

• <Course Materials Removed (Out-dated)>

**This course is now expired and no longer qualifies for IRS CE Credit. To avoid study material confusion, the course materials and final exam have been removed from this course.

 

Course Syllabus

Course Description
This self-study course discusses various types of income and will explain which income is and is not taxed. This is a Basic tax course with no prerequisites, and qualifies for 5 CE credit in IRS Federal Tax Law.

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:

• <Course Materials Removed (Out-dated)>