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

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 Materials

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

Please Note: this course has expired and is no longer valid for IRS credit.

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 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.

Please Note: this course has expired and is no longer valid for IRS credit.

Important: This course provides 8-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 registering for the correct course:

• “Annual Tax Season Update“ – Provides 8 CE credits in the Federal Tax Law category (Designed for EA’s)
• “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 Annual Tax Season Update course is designed to provide valuable information to persons preparing clients’ individual 1040 income tax returns. The course a) examines new tax legislation and changes in various limits that reflect inflation, b) provides a general tax review, and c) discusses important rules governing tax return preparer ethics, practices and procedures. This is a basic tax course with no prerequisites, and qualifies for 8 CE credits in the IRS Federal Tax Law category.

Learning Objectives

• Identify the principal individual income tax changes brought about by recent 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 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 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.

Please Note: this course has expired and is no longer valid for IRS credit.

Course Syllabus

Course Description
This course provides the tools needed to successfully deal with the IRS when addressing and settling a tax debt. It presents information on the most common way taxpayers attempt to reduce their tax debts – the Offer in Compromise (OIC). It also reviews the bankruptcy code and provides details on penalties and interest that can accrue. This basic tax course does not require any prerequisites and may be taken by anyone, however we recommend this course for existing tax preparers. This course qualifies for 4 CE credits in IRS Federal Tax Law.

Learning Objectives

• Recall the characteristics of the various installment agreements available to taxpayers
• Identify under what circumstances the IRS can abate penalties and interest

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 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.

Please Note: this course has expired and is no longer valid for IRS credit.

Course Syllabus

Course Description
According to a survey done by the Pew Research Center whose results were published in November 2021, 16% of Americans indicated they personally have invested in, traded or otherwise used virtual currency . Additionally, the number of people investing in or engaging in transactions involving virtual currency continue to increase. These statistics strongly suggest that tax preparers must be aware of the nature of virtual currency and its tax treatment. It’s to provide that awareness that Tax Treatment of Virtual Currency was written. This is a basic tax course with no prerequisites, and qualifies for 2 CE credits in the IRS Federal Tax Law category.

Learning Objectives

•  recognize the methods of obtaining and storing virtual currency
•  describe how transactions involving virtual currency work
•  understand the basic nature of blockchains
• apply the existing U.S. tax laws to virtual currency transactions
•  identify when and where to report taxable virtual currency events and transactions

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.

Please Note: this course has expired and is no longer valid for IRS credit.

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.

Please Note: this course has expired and is no longer valid for IRS credit.

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 IRS Federal Tax Law.

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.

Please Note: this course has expired and is no longer valid for IRS credit.

Course Syllabus

Course Description

Each year the U.S. Census Bureau publishes what it refers to as nonemployer statistics that may provide information about the increased importance of the business use of taxpayers’ homes. A “nonemployer,” for purposes of the statistics, is defined as a business that has no paid employees, has annual business receipts of at least $1,000 and is subject to federal income taxes. These nonemployers may be organized as corporations, partnerships or sole proprietorships. Because they have no paid employees, nonemployers are more likely than others to operate their businesses from their homes and seek a home office tax deduction.

The data supplied on nonemployers show a generally increasing number of these businesses, from a total of 19.5 million in 2004 to 26.5 million in 2018. Although they have no paid employees, they account for significant receipts. In 2004 they produced receipts of $887 billion; by 2018, those receipts had grown to $1.3 trillion. Clearly, the likelihood that any tax return preparer will be required to prepare a taxpayer’s tax return with a home office deduction is significant and is becoming more likely each year. This is a basic tax course with no prerequisites, and qualifies for 3 CE credits in the IRS Federal Tax Law category.

Learning Objectives

• Apply the home-office deduction qualification rules;
• Identify the types of home office use to which the exclusive use requirement does not apply;
• Describe the various types of taxpayer expenses that may be used to support a deduction for business use of a home;
• Apply the rules applicable to the simplified method of figuring the home-office deduction;
• Identify the tax forms on which a home-office deduction should be taken; and
• Recognize the recordkeeping requirements applicable to documents supporting a taxpayer’s home-office deduction.

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.

Please Note: this course has expired and is no longer valid for IRS credit. The last day to complete this exam was December 31, 2023. 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.

Course Details

IRS Program Number: YH9W1-A-00129-23-S
CE Credits: 6 hours – (Reminder 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 12/31/2023 (local time of the student)

Course Syllabus

Course Description

Each year, various limits affecting income tax return preparation and tax planning are affected by inflation-related changes. In addition, new tax laws come into being that may significantly affect taxpayers’ income tax liability. This course will examine many of those changes.
The 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 is a basic tax course with no prerequisites, and qualifies for 6 CE credits in the IRS Annual Federal Tax Refresher category.

In organizing this course, the term “domain” is used in place of the more common “chapter” to more closely follow the language of the IRS Annual Federal Tax Refresher course outline.

**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:

• Apply the inflation-adjusted and other limits to the proper preparation of taxpayers’ income tax returns;
• Calculate taxpayers’ additional tax liability resulting from the Medicare tax, net investment income tax and 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 voluntary Course Evaluation

Course Materials

• Download Course Materials    <–To Download this file to your computer, Right-click the link and chose “Save File As”
• Note: Due to IRS Requirements, a “Preview” of the Final Exam for this course cannot be provided to students.

Final Exam Portal – Please Click Below