Course Syllabus

Course Description
This self-study explains how to figure your tax and how to figure the tax of certain children who have more than $2,100 of unearned income. Also discussed are various tax credits, such as earned income tax credit and the adoption credit. This is a Basic tax course with no prerequisites, and qualifies for 3 CE credit in IRS Federal Tax Law.

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 child and dependent care credit.
• Identify who qualifies to take the credit for the elderly or disabled.
• Recall who qualifies for the child tax credit and the additional 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:

• <Course Materials Removed (Out-dated)> If you would like a copy of this course materials for your reference, please reach out to us by email and we will reply with the course materials as an attached PDF file.

**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 provides a brief overview of the ins and outs of maximizing business deductions for car expenses, travel and entertainment, and home offices. It includes detailed, clear explanations and practical examples of how the tax law is applied. This course is a basic tax level course with no prerequisites, and qualifies for 10 CE credits in IRS Federal Tax Law.

Learning Objectives

• To identify current information related to transportation expenses
• To recognize how the Code determines where a taxpayer’s tax home is located
• To identify the tax consequence of the designation of temporary assignment vs. permanent assignment
• To recognize what travel expenses are deductible
• To recall the rules regarding deductions for luxury water travel
• To identify the requirements for deducting entertainment expenses
• To identify the restrictions on the deductions for business gifts
• To recall deductible transportation expenses
• To identify the section 179 deduction requirements
• To recognize the rules regarding depreciation of transportation vehicles
• To recognize the various recordkeeping requirements for travel, entertainment, gift, and transportation expenses
• To identify what is required to adequately account to an employer for employee business expenses
• To recognize the tax rules regarding the business use of a home
• To 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 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)> If you would like a copy of this course materials for your reference, please reach out to us by email and we will reply with the course materials as an attached PDF file.

**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 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 10 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 Materials

• <Course Materials Removed (Out-dated)> If you would like a copy of this course materials for your reference, please reach out to us by email and we will reply with the course materials as an attached PDF file.

As of January 1, 2018 the exam is longer available for this course due to IRS requirements. The course was to be completed by December 31, 2017 11:59pm local time of the student.

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, you will have the privilege of having your name listed on the IRS Federal Directory of Tax Preparers if you choose to. 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.

If you don’t have an online PTIN account, you will receive a letter from the IRS with instructions for completing the process and obtaining your record of completion.

Course Details

IRS Program Number: YH9W1-A-00028-17-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 12/31/2017 (local time of the student)

Course Syllabus

Course Description
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.

**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

Learning Objectives

• Apply the inflation-adjusted and other limits to the proper preparation of taxpayers’ income tax returns;
• Calculate taxpayers’ additional tax liability resulting from any individual shared responsibility payment;
• 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 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 Course Evaluation

Course Materials

• <Course Materials Removed (Out-dated)> If you would like a copy of this course materials for your reference, please reach out to us by email and we will reply with the course materials as an attached PDF file.

**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 provides a brief overview of important tax changes for 2017 to the individual income tax laws as well as a review of important changes from recent years. Topics covered include annual inflation updates, the Protecting Americans From Tax Hikes (PATH) Act of 2015, expanded due diligence requirements for certain credits, best practices concerning tax related identity theft and safeguarding taxpayer data, and a review of tax due dates for the upcoming year. This course is a basic tax level course with no prerequisites, and qualifies for 3 CE credits in IRS Federal Tax Law Updates.

Learning Objectives

• • To identify annual inflation adjustments for 2017
  • To recall the changes to tax law from the PATH Act
  • To recognize the enhanced due diligence requirements for the EITC, AOTC, and CTC
  • To identify warning signs of tax related identity theft
  • To recognize best practices in safeguarding taxpayer information
  • To identity the due date for filing an individual income tax return in 2017

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 credits for the elderly or disabled, child tax credits, education credits, earned income credit, and the premium tax credit. This is a Basic tax course with no prerequisites, and qualifies for 2 CE credits in IRS Federal Tax Law.

Learning Objectives

• Identify who qualifies to take the credit for the elderly or disabled.
• Recall who qualifies for the child tax credit and the additional 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.s.

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)> If you would like a copy of this course materials for your reference, please reach out to us by email and we will reply with the course materials as an attached PDF file.

**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 the child and dependent care credit and how to calculate it. This is a Basic tax course with no prerequisites, and qualifies for 1 CE credit in IRS Federal Tax Law.

Learning Objectives

• Recall how to figure the child and dependent care credit.

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 5 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)> If you would like a copy of this course materials for your reference, please reach out to us by email and we will reply with the course materials as an attached PDF file.

**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 various miscellaneous itemized deductions that you may be able to claim on Schedule A to adjust taxable income, and discusses the limits on itemized deductions for the different filing statuses. This is a Basic tax course with no prerequisites, and qualifies for 1 CE credit in IRS Federal Tax Law.

Learning Objectives

• Identify various miscellaneous itemized deductions that you may be able to claim on Schedule A to adjust taxable income.
• Recognize the limits on itemized deductions for the different filing statuses.

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 5 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)> If you would like a copy of this course materials for your reference, please reach out to us by email and we will reply with the course materials as an attached PDF file.

**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 unreimbursed employee expenses and what business-related expenses are from travel, transportation, entertainment, and gifts would be deductible. This is a Basic tax course with no prerequisites, and qualifies for 3 CE credits in IRS Federal Tax Law.

Learning Objectives

• Identify what business-related expenses related to travel, transportation, entertainment, and gifts are deductible.
• Recognize what work-related education expenses 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 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)> If you would like a copy of this course materials for your reference, please reach out to us by email and we will reply with the course materials as an attached PDF file.

**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 the different types of interest you can and cannot deduct. This course also talks about the tax treatment of personal casualty losses, theft losses, and losses on deposits. This is a Basic tax course with no prerequisites, and qualifies for 2 CE credits in IRS Federal Tax Law.

Learning Objectives

• Recall what types of interest you can and cannot deduct.
• Recall the tax treatment of personal casualty losses, theft losses, and losses on deposits.

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)> If you would like a copy of this course materials for your reference, please reach out to us by email and we will reply with the course materials as an attached PDF file.