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
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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
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| 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
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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-00144-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0006
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| Ethical Violations - Hot Buttons | Details(+) | 2 | | Ethics |
COURSE OVERVIEW
This course examines topics referred to by the Director of Office of Professional Responsibility (OPR) as areas where compliance issues often arise. Specific topics include noncompliance by tax practitioners that fall under OPR’s umbrella, responsibility for compliance within a tax preparation firm, due diligence requirements, and conflicts of interest. The course explains OPR procedures to ensure compliance for practitioners who are the subject of a referral.
CPE CREDIT HOURS
2 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
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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-00164-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0042
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| 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
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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-00186-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0035
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| 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-00141-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0012
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| 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-00146-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0030
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| Preparing S Corporation Returns* | Details(+) | 4 | | Federal Tax Law |
COURSE OVERVIEW
The course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for S corporations. Subject matter includes electing S corporation status, basics of S corporation taxation, preparation of Form 1120S, U.S. Income Tax Return for an S Corporation, accompanying forms and schedules, flow-through income and deductions for shareholders of S corporations, and end of an S corporation.
CPE CREDIT HOURS
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-00178-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0039
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| Hobby Loss Rules | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for taxpayers whose activities may fall under hobby loss rules. Subject matter includes making the determination of whether an activity is a business or hobby, methods to help confirm an activity is a for-profit business, and reporting income and expenses when an activity is determined to be a hobby.
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-00193-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0059
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| Farmers | Details(+) | 1 | | Federal Tax Law |
PROGRAM CONTENT
This course provides continuing professional education (CPE) to enhance in preparing income tax returns for taxpayers whose primary source of income is from farming. Subject matter includes determining the proper method of accounting, proper reporting of income and deductions, proper reporting of agricultural program payments, and income averaging.
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-00192-18-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0058
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| 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-00183-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0052 |
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| Crowdfunding | Details(+) | 1 | | Federal Tax Law |
PROGRAM CONTENT
Content includes an overview of crowdfunding and a review of established rules to determine taxability
of income, liability for self-employment tax, deductibility of donations, and reporting issues related to
crowdfunding. This course provides continuing professional education (CPE) to enhance a preparer’s
competence in preparing tax returns 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 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-00148-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0050 |
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| 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
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| Direct Sellers | Details(+) | 1 | | Federal Tax Law |
PROGRAM CONTENT
This course provides continuing professional education (CPE) for tax professionals to enhance competence
in preparation of tax returns for direct sellers. Topics include an overview of direct selling, types of income
and expenses unique to the industry, and income tax return reporting. The course also discusses when
products are purchased for personal use and when a home is used for business purposes.
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-00150-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0051
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| 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-00162-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0056 |
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| 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-00159-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0060
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| Estates | Details(+) | 2 | | Federal Tax Law |
PROGRAM CONTENT
This course provides continuing professional education (CPE) to enhance knowledge of the taxation of
estates. Topics include personal representatives, when an estate begins, inherited property, estate filing
requirements, 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-00153-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0057 |
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| 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-00161-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0061
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| Preparing C Corporation Returns* | Details(+) | 4 | | Federal Tax Law |
COURSE OVERVIEW
Course provides continuing professional education to enhance competence in preparing income tax returns for C corporations. Subject matter includes basics of C corporation taxation, distributions to shareholders, preparation of Form 1120, U.S. Corporation Income Tax Return, accompanying forms and schedules, flow-through income and deductions for shareholders of S corporations, and sale of a C corporation.
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| Daycare Providers | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education (CPE) for tax professionals to enhance competence in preparation of tax returns for in-home daycare providers. Topics include the special exception to the exclusive use rules when claiming expenses for business use of the home, different means of determining business use percentage and how standard meal and snack rates may be used to verify expenses. The course also describes how to compute and report depreciation on the home, and other forms necessary to properly report income and expenses from the business.
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-00165-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0041
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| 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-00179-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0045
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| High Income - AMT* | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance competence in preparation of tax returns. The study material discusses tax effects of AGI phaseouts for deductions, credits, and exemptions, as well as the effect of higher marginal tax rates for wealthy taxpayers. Planning opportunities are identified to minimize or delay the tax bite for high-income individuals. Alternative minimum tax items are discussed, along with potential AMT credit items.
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 clients on the best manner of dealing with the IRS in matters of past-due tax liability.
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-00185-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0043
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| Military Personnel | Details(+) | 2 | | Federal Tax Law |
COURSE OVERVIEW
Issues addressed in this course include extension of tax filing and payment deadlines for military personnel, moving expenses, residency issues, and exclusions from income for certain types of military earnings. Information about retirement pay, pensions, and forgiveness of federal tax liability is also provided in this course.
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-00171-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0044
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| Transportation Industry & Truckers | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
Content includes federal trucking regulations, the employment status of truckers, common business expenses for truckers, tangible property regulations, and the heavy vehicle use tax.
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 assist clients in dealing with the IRS.
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-00184-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0047
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| Corporate Formalities | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
Content includes information about proper steps to take when incorporating a business, avoiding intermingling
of funds between a corporation and a shareholder, recognition of fiduciary responsibilities of a
shareholder, required board meetings, and keeping of corporate minutes. This 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 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-00147-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0019
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| Injured / Innocent Spouse | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education for tax preparers to assist married clients seeking
relief under injured spouse or innocent spouse provisions of the Internal Revenue Code. Topics include
joint and several liability, differences between injured spouse relief and innocent spouse relief, refund
offsets, equitable relief, separation of liability, and proper means of filing.
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-00157-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0029
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| Ministers | Details(+) | 1 | ✓ | Federal Tax Law |
| More information to come. |
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| Guide to IRS Collections | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance a tax preparer’s competence in
advising clients who are unable to pay tax due and have not entered into a payment agreement with the
IRS. Subjects include collection due process, liens and levies, minimum living standards, wage garnishment,
and trust fund penalties.
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 clients on the best manner of dealing with the IRS in matters of past-due tax liability.
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-00155-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0020
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| Identity Theft | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
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-00167-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0018
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| Like-Kind Exchanges* | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
Content includes an overview of like-kind exchanges, along with information about qualifying property,
depreciation, and basis adjustments. The course also includes specifics on how to treat vehicle trade-ins.
This course satisfies continuing 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 assist clients who have engaged in like-kind exchanges.
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-00158-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0025
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| Self-Employed* | Details(+) | 4 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education (CPE) for tax professionals to enhance competence in preparation of tax returns for individuals who are self-employed. Topics addressed in this study guide include business use of the home, family income shifting, travel expenses, depreciation, and farming activities.
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-00181-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0009
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| Taxpayer Rights | Details(+) | 1 | | Federal Tax Law |
COURSE OVERVIEW
Content includes information about taxpayer rights in dealings with the IRS, including explanation of the
Taxpayer Advocate System, appeal options, and judicial review. The study guide also presents information
about responsibilities of tax professionals under Treasury Circular 230 when working with clients, and
factors relating to claims of abuse of discretion by IRS personnel.
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 assist clients in dealing with the IRS.
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-00160-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0021
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| 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
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-00170-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0037
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| 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, exemptions, 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-00169-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0036
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| Repairs and Improvements | Details(+) | 4 | | Federal Tax Law |
COURSE OVERVIEW
This course defines repairs and improvements and explains which costs can be deducted currently and which costs must be depreciated. The course discusses units of property for buildings under the repair regulations, defines materials and supplies eligible for a current deduction, de minimis rules, and explains the method of electing safe harbor treatment for qualified small taxpayers.
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
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-T-00180-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0046
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| Preparing Partnership Returns* | Details(+) | 4 | | Federal Tax Law |
COURSE OVERVIEW
The course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for partnerships. Subject matter includes basics of partnership taxation, preparation of Form 1065, U.S. Return of Partnership Income, accompanying forms and schedules, flow-through income and deductions for partners, and end of a partnership.
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 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-00177-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0038
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| Advanced Business Topics* | Details(+) | 4 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education (CPE) for tax professionals to enhance competence
in preparation of tax returns containing specialized transactions in such areas as depreciation,
payroll, and gain or loss from the disposition of business property, as well as issues relating to personal
service corporations, personal holding companies, excess net passive income tax, and accumulated
earnings tax.
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-00140-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0011
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| Alternative Minimum Tax* | Details(+) | 2 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education (CPE) for tax professionals to enhance competence in helping clients comply with computing and reporting alternative minimum tax (AMT). Topics include explanations of adjustments, preferences, deferrals, and common triggers for AMT. The course also addresses computation of the credit for prior-year AMT, and proper reporting to ensure availability of the credits. Court cases addressing various topics are also examined.
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-00163-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0031
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| Basics of Depreciation* | Details(+) | 4 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance competence in preparing tax
returns for individuals with small businesses or rental property. Topics include methods of computing depreciation,
recovery periods, basis adjustments, recovering cost of intangible property, Section 179 expense,
bonus depreciation, and listed property.
CPE CREDIT HOURS
4 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare tax returns requiring depreciation computations 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-00142-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0022
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| Sharing Economy | Details(+) | 1 | ✓ | Federal Tax Law |
| More information to come. |
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| 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-00143-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0010
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| 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-00145-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0013
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| Foreclosures,
Repossessions, &
Cancelled Debt | Details(+) | 3 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education for tax professionals to enhance knowledge of tax treatment of issues commonly associated with clients who have property foreclosed or repossessed. Subject matter includes tax reporting income from cancellation of debt, exceptions to taxation of income from the cancellation of debt, 1099-series forms, and effect on tax attributes of debt cancellation.
CPE CREDIT HOURS
3 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-00083-15-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0024
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| Income, Deductions, and Credits* | Details(+) | 4 | | Federal Tax Law |
COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for individuals. Topics include dependency exemptions, filing status, tax credits, itemized deductions, and taxation of investment income.
CPE CREDIT HOURS
4 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals with proficiency in preparation of tax returns for individuals 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-00168-17-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0008
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| 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
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| 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 |
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| 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 |
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