CPE Course  | CPE Hours | New | IRS Course Category  |
| California Tax for CRTPs | Details(+) | 5 | | California Only |
COURSE OVERVIEW
This course covers rules specific to California income tax returns. Program content includes residency rules for individuals, filing requirements, community property rules, deductions, adjustments, credits, AMT, and other taxes.
CPE CREDIT HOURS
5 Credit Hours. One 50-minute period equals one CPE/CE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Individuals who prepare California income tax returns are encouraged to participate in this course.
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0032
|
 |
| Circular 230 Ethics | Details(+) | 2 | | Ethics |
COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance understanding of regulations governing the practice of Enrolled Agents, CPAs, attorneys, and other individuals who prepare tax returns for compensation. Subject matter includes information about requirements to obtain a preparer tax identification number (PTIN), eligibility for enrollment to practice before the IRS, conduct in representation, violations of regulations, and disciplinary proceedings.
CPE CREDIT HOURS
2 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who represent taxpayers before the Internal Revenue Service, or individuals who are preparing to become enrolled to represent taxpayers.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-E-00194-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0006
|
|
| Avoid Ethical Violations | Details(+) | 2 | | Ethics |
COURSE OVERVIEW
This course provides continuing professional education (CPE) for tax practitioners to assist in avoiding sanctions for failure to comply with regulations governing the practice of tax preparers before the IRS. Subjects include disciplinary sanctions imposed on tax practitioners by the Office of Professional Responsibility and cases brought against tax practitioners for failing to file federal tax returns or remit funds for payment of taxes, assisting in the understatement of tax, executing tax fraud, asserting frivolous positions, and aiding and abetting another person to practice before the IRS during a period of suspension.
CPE CREDIT HOURS
2 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who represent taxpayers before the Internal Revenue Service, or individuals who are preparing to become enrolled to represent taxpayers.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-E-00213-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0012
|
|
| Disclosing Client Information | Details(+) | 2 | | Ethics |
COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance understanding of rules that apply to disclosure and use of client tax return information by a tax return preparer. Subject matter includes allowable disclosure and use, as well as the wording and manner of obtaining mandatory consents from clients to disclose or use their tax return information.
CPE CREDIT HOURS
2 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare tax returns or otherwise have access to taxpayer information obtained as part of a tax preparation engagement.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-E-00202-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0035
|
|
| Seniors and Taxpayers With Disabilities | Details(+) | 2 | | Federal Tax Law |
PROGRAM CONTENT
This course provides continuing professional education (CPE) for tax professionals who provide advice to clients who are senior citizens or disabled. Subject matter includes various tax provisions relating to a taxpayer’s age, tax treatment of pensions and Social Security benefits, tax treatment of nursing costs, tax effects of reverse mortgages, and requirements for household employees. Content also includes information about tax issues specific to individuals with disabilities.
CPE CREDIT HOURS
2 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual or small business tax returns are encouraged to take this course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00210-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0052 |
|
| Divorced Taxpayers | Details(+) | 1 | | Federal Tax Law |
PROGRAM CONTENT
This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for taxpayers in divorce situations. Subject matter includes determination of deductible and taxable alimony, dependency, treatment of retirement benefit settlements, and steps to take when a conflict of interest exists.
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
This course is recommended for tax professionals who prepare tax returns for compensation and other
individuals who assist paid preparers.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00190-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0053
|
|
| Death of a Taxpayer | Details(+) | 1 | | Federal Tax Law |
PROGRAM CONTENT
This course provides continuing professional education (CPE) to enhance knowledge of steps to take after an individual has died. Topics include decedents final income tax return, income in respect of decedent, property passing at death, probate assets, and personal representatives.
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this
course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00215-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0056 |
|
| Limited Liability Companies (LLCs) | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
Content includes a general overview of tax rules for limited liability companies (LLCs), default rules for tax classification of LLCs, elections available for tax treatment of LLCs, and LLC comparison to taxation of corporations and partnerships. Rules for disregarded entities, liability issues, and conversion of single-member to multi-member LLCs are also discussed. The course provides continuing professional education (CPE) to enhance a preparer’s competence in advising business tax clients and satisfies education requirements for one hour of federal tax law.
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
This course is recommended for tax professionals who advise and prepare small business tax returns for
clients.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is
appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00207-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0060
|
|
| Trusts | Details(+) | 2 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance knowledge of the taxation of trust. Topics include simple and complex trusts, grantor trusts, trust accounting income, income distribution deduction, distributable net income, and Form 1041, U.S. Income Tax Return for Estates and Trusts.
CPE CREDIT HOURS
2 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this
course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00231-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0061
|
|
| Sharing Economy - Generating Revenue Online | Details(+) | 1 | | Federal Tax Law |
PROGRAM CONTENT
This course provides continuing education to enhance understanding of the growing sharing economy. Subject matter includes renting a spare bedroom, providing car rides and other services, reporting requirements, and estimated tax payments.
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual or small business tax returns are encouraged to take this course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00229-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0069 |
|
| Clients With Unpaid Taxes | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education to enhance competence in assisting clients who owe the IRS and do not have funds immediately available to pay the balance due. Subject matter includes filing deadlines, payment deadlines, computation of penalties and interest, payment options, installment agreements, and offers in compromise.
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
This course is recommended for tax professionals who prepare tax returns for compensation and other individuals who assist paid preparers.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00195-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0030
|
|
| Qualified Business Income Deduction | Details(+) | 3 | ✓ | Federal Tax Law |
| More to come! |
|
| Individual Tax Prep 201 | Details(+) | 4 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education (CPE) to review basic information about preparing income tax returns for individuals. Subject matter includes information about a business operating as a sole proprietorship, business expenses, self-employment income, investment income, and estimated tax payments.
CPE CREDIT HOURS
4 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course.
PROGRAM LEVEL
Intermediate. This course provides information on a knowledge level that builds on a basic program and will be most beneficial for tax professionals with detailed knowledge in the area. Such persons are often mid-level personnel with operational and/or supervisory responsibilities.
IRS PROGRAM NUMBER
7VT8K-T-00206-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0037
|
|
| Individual Tax Prep 101 | Details(+) | 4 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education (CPE) to review basic information about preparing income tax returns for individuals. Subject matter includes information about filing status, dependents, income, itemized deductions, and tax credits for individuals.
CPE CREDIT HOURS
4 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00220-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0036
|
|
| Data Security | Details(+) | 1 | | Federal Tax Law |
PROGRAM CONTENT
Content includes information about how to recognize fraudulent communication designed to look like official IRS correspondence, report information security incidents, and protect client information. The study materials also describe signs that a client’s identity may have been stolen and what steps to take if a client’s information appears to have been fraudulently used.
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
This course is recommended for tax professionals who prepare tax returns for compensation and other
individuals who assist paid preparers.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00197-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0066 |
|
| Business Entities | Details(+) | 4 | | Federal Tax Law |
PROGRAM CONTENT
This course provides continuing professional education (CPE) for tax professionals to address taxation, basis, and reporting issues for C corporations, S corporations, partnerships, and exempt organizations. Problems with organization and administration of these business entities are examined by use of court decisions that illustrate how tax rules apply in real-life situations, with focus on distributions from the business entity to individuals with an ownership interest.
CPE CREDIT HOURS
4 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course.
PROGRAM LEVEL
Intermediate. This course provides information on a knowledge level that builds on a basic program
and will be most beneficial for tax professionals with detailed knowledge in the area. Such persons are
often mid-level personnel with operational and/or supervisory responsibilities.
IRS PROGRAM NUMBER
7VT8K-T-00200-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0010
|
|
| Clients With Children | Details(+) | 4 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for individuals. Subject matter includes information about the effect of children and other qualifying persons on deductions, exemptions, credits, and filing status issues.
CPE CREDIT HOURS
4 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00201-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0013
|
|
| Real Estate and Rental Activities | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
The course provides continuing professional education (CPE) for tax professionals to enhance competence in preparation of tax returns for clients with rental real estate activities. Subjects include treatment of rental payments, deductible rental expenses, depreciation, passive loss limits, and mixed-use property used partly for personal purposes.
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00209-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0045
|
|
| Ministers | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing education to enhance understanding of the complex tax rules for members of the clergy. Subject matter includes exclusion of rental allowance or fair rental value of a parsonage, expenses allocable to tax-free income, and Social Security coverage.
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00223-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0068
|
|
| Annual Federal Tax Refresher | Details(+) | 6 | | Federal Tax Refresher |
COURSE OVERVIEW
Program content includes textual explanations of tax concepts in the context of a refresher course for tax
professionals who are familiar with filing Form 1040 for individual taxpayers. The course meets requirements
for the IRS Annual Federal Tax Refresher Course (AFTR).
PROGRAM CONTENT
Program content includes textual explanations of tax concepts in the context of a refresher course for tax professionals who are familiar with filing Form 1040 for individual taxpayers.
EXPIRATION DATE
This course must be successfully completed by December 31, 2018, to be valid for the 2018 filing season.
This course expires after December 31, 2018.
CPE CREDIT HOURS
6 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course. Credits for this course are not available to Enrolled Agents.
PROGRAM LEVEL
Review. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-A-00187-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0034
|
|
| New Tax Law - Business | Details(+) | 3 | ✓ | Tax Law Updates |
COURSE OVERVIEWThis course provides continuing professional education (CPE) to enhance understanding of the new tax law as it pertains to businesses. Subject matter includes information on the qualified business income deduction, depreciation, accounting method changes, corporations, business losses and net operating loss limitations. CPE CREDIT HOURS3 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESView RECOMMENDED PARTICIPANTSTax professionals who prepare individual income tax returns are encouraged to participate in this course. PROGRAM LEVELUpdate. This course provides a general review of new developments in taxation. It is appropriate for tax professionals at all organization levels. IRS PROGRAM NUMBER7VT8K-U-00188-18-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0063 |
|
| New Tax Law - Individuals | Details(+) | 3 | ✓ | Tax Law Updates |
COURSE OVERVIEWThis course provides continuing professional education (CPE) to enhance understanding of the new tax law as it pertains to individuals. Subject matter includes information on tax rates, deductions, personal exemptions, personal credits, 529 plans, ABLE rollovers, IRA reconversions, kiddie tax, student loan for- giveness, alimony, and federally-declared disaster areas. CPE CREDIT HOURS3 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESView RECOMMENDED PARTICIPANTSTax professionals who prepare individual income tax returns are encouraged to participate in this course. PROGRAM LEVELUpdate. This course provides a general review of new developments in taxation. It is appropriate for tax professionals at all organization levels. IRS PROGRAM NUMBER7VT8K-U-00189-18-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0064 |
|
