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**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 how to maximize business deductions for travel and entertainment expenses. It includes detailed, clear 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 credits in IRS Federal Tax Law.

Learning Objectives

• Recognize how the Code determines where a taxpayer’s tax home is located.
• Identify the tax consequence of the designation of temporary assignment vs. permanent assignment.
• Recognize what travel expenses are deductible.
• Recall the rules regarding deductions for luxury water travel.
• Identify the requirements for deducting entertainment 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 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.

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**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 provides an overview of the major tools that can be used to settle tax debts with the Internal Revenue Service, including Offers in Compromise and Installment Agreements. It also provides an overview of how the IRS enforces payment of federal taxes, including seizing the property of delinquent taxpayers. This basic tax course does not have prerequisites, and qualifies for 8 CE credits in IRS Federal Tax Law.

Learning Objectives

• Recognize the impact of the “fresh start” initiative.
• Recognize the various methods the IRS may use to collect federal tax debts.
• Identify qualifications for filing an Installment Agreement with the IRS.
• Identify different methods the IRS can use to settle claims.
• Recognize steps in the process of applying for an Offer in Compromise.
• Identify how long a taxpayer has to appeal an Offer in Compromise.
• Recognize some of the factors the IRS considers in determining the amount the taxpayer should be able to pay under a Doubt as to Collectibility Offer in Compromise.
• Identify differences between the four types of relief from joint and several liability for spouses who filed joint returns.
• Recognize differences between the most common forms of bankruptcy protection.

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 40 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must log into your account at www.CESelfStudy.com and access the Final Exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.

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**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 the considerations of income tax related to income from interest, treasury investments, certificates of deposit and dividends, and other corporate distributions. It also discusses deduction limit rules, taxation of expenses of producing income, nondeductible expenses, and basis of investment property. This is a Basic tax course with no prerequisites, and qualifies for 3 CE credits in IRS Federal Tax Law.

Learning Objectives

• Identify the general rules for the taxability of different forms of investment income.
• Identify the types of investment expenses that are and are not 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.

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**Beginning January 1, 2018 this course no longer qualifies for IRS CE Credit. The course materials and final exam are no longer available. If you purchased this course between May 1 2017 and December 31 2017, and have not completed the exam by December 31, 2017, please send us an email and ask to either exchange the course for another, or ask us to provide you with a refund for this course.

Course Syllabus

Course Description
This self-study course covers the 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 credits in IRS Federal Tax Law.

Learning Objectives

• Recognize the tax rules that apply when an individual sells his or her home.
• 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 Removed (Out-dated)>

**Beginning January 1, 2018 this course no longer qualifies for IRS CE Credit. The course materials and final exam are no longer available. If you purchased this course between May 1 2017 and December 31 2017, and have not completed the exam by December 31, 2017, please send us an email and ask to either exchange the course for another, or ask us to provide you with a refund for this course.

IRS Program Number: YH9W1-T-00004-16-S
CE Credits: 2 hours
IRS Category: Federal Tax Law
Delivery Type: Online Self-Study
Exam Questions: 10

Course Syllabus

Course Description
This course discusses how to claim deductible charitable contributions and explains which expenses you can claim as miscellaneous itemized deductions on Schedule A. This course is a Basic tax course with no prerequisites, and offers 2 CE credits in IRS Federal Tax Law.

Learning Objectives

• To identify the types of contributions to charitable organizations that can be deducted
• To identify the deductibility of various miscellaneous 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 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 Removed (Out-dated)>

**Beginning January 1, 2018 this course no longer qualifies for IRS CE Credit. The course materials and final exam are no longer available. If you purchased this course between May 1 2017 and December 31 2017, and have not completed the exam by December 31, 2017, please send us an email and ask to either exchange the course for another, or ask us to provide you with a refund for this course.

IRS Program Number: YH9W1-U-00002-16-S
CE Credits: 2 hours
IRS Category: Federal Tax Update
Delivery Type: Online Self-Study
Exam Questions: 10

Course Syllabus

Course Description
This self-study course briefly covers a section-by-section summary of the proposed “Protecting Americans from Tax Hikes Act of 2015” that was released from December 2015. More than 50 tax breaks that had expired or were about to expire, were either made permanent or were to be extended. This is a Basic tax course with no prerequisites, and qualifies for 2 CE credits in IRS Federal Tax Updates.

Learning Objectives

This course identifies the changes made by passage of the “Protecting Americans from Tax Hikes Act of 2015.” At the end of this self-study course, the student will:

• Be aware of the tax laws changes and any updates
• Recognize how this Act will affect the tax professional

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 Removed (Out-dated)>

**Beginning January 1, 2018 this course no longer qualifies for IRS CE Credit. The course materials and final exam are no longer available. If you purchased this course between May 1 2017 and December 31 2017, and have not completed the exam by December 31, 2017, please send us an email and ask to either exchange the course for another, or ask us to provide you with a refund for this course.

Course Syllabus

Course Description
This course provides a brief overview of important tax changes for 2016 to the individual income tax laws as well as a review of important changes from recent years. Topics covered include annual inflation updates, tax extenders and other measures implemented by the PATH Act, the increase in de minimis safe harbor, and a review of tax due dates for the upcoming, unusual year. This is a Basic tax course with no prerequisites. Prior tax knowledge is recommended. This course qualifies for 1 CE credit in IRS Federal Tax Updates.

Learning Objectives

This course identifies the most important changes to individual income tax law in 2016. At the end of this self-study course, the student will:

• Be aware of the tax laws changes and any updates
• Tax Due Dates

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.

**Beginning January 1, 2018 this course no longer qualifies for IRS CE Credit. The course materials and final exam are no longer available. If you purchased this course between May 1 2017 and December 31 2017, and have not completed the exam by December 31, 2017, please send us an email and ask to either exchange the course for another, or ask us to provide you with a refund for this course.

Course Syllabus

Course Description
This tax course provides an overview of the federal income tax laws for individuals. The general areas discussed cover who must file and which filing status can be used, the different tax forms to use, whether or not dependents can be claimed, when the return is due, and other general tax information. The course also explains whether income received is taxable, an explanation of standard deductions, various expenses that can be deducted, and the different types of credits that are available to reduce the total tax due. This course is a basic tax level course with no prerequisites, and qualifies for 24 CE credits in IRS Federal Tax Law.

Learning Objectives

• Each chapter lists the Learning objective for the chapter, there are a total of 38 chapters.

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 120 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must receive a passing score of 70 percent or better.

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**This course is no longer available for credit as the Final Exam was to be successfully passed by midnight on 12/31/2016 (local time of the student). The course materials and final exam is removed and no longer available.

This Course offers the 6-hour Annual Federal Tax Refresher course (AFTR). If you wish to obtain the Annual Filing Season Program Record of Completion (AFSP), additional courses may need to be taken depending on your education requirements, please see the AFSP requirements below.

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.

For the 2017 AFSP Record of Completion, 18 hours or 15 hours of CE is required, based on whether a preparer is exempt from AFTR. 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

**AFTR course Final Exam must be successfully passed by midnight 12/31/2016 (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

• To identify tax laws required of the Annual Federal Tax Refresher program, which is all listed in the Table of Contents for this course, located on the next page.

Course Assignments

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

Final Exam and Certification

*This course only allows a maximum of 2 attempts for the Final Exam.

The Final Exam is a timed 3-Hr, comprehensive 100 question test on the information covered in this self-study course. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.

**Beginning January 1, 2018 this course no longer qualifies for IRS CE Credit. The course materials and final exam are no longer available. If you purchased this course between May 1 2017 and December 31 2017, and have not completed the exam by December 31, 2017, please send us an email and ask to either exchange the course for another, or ask us to provide you with a refund for this course.

Course Syllabus

Course Description
This self-study course goes over sections described in IRS Circular 230 that are required of tax professionals. Sections discussed are rules governing authority to practice, duties and restrictions, PTIN requirements, responsibilities of a tax preparer, Penalties, and ethics of EITC. This is a Basic tax course with no prerequisites, and qualifies for 2 CE credits in IRS Ethics.

Learning Objectives

• To identify the Internal Revenue Service Requirements as outlined in 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 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.

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