Online CPE

We offer 20 online continuing professional education (CPE) courses presented in self-study format.

Courses are valid for CPAs, EAs, and tax preparers in all 50 states!
AFSP/IRS and CTEC approved (see Overview).
Satisfaction rating for our courses averages 4.95 out of 5.

Note: Online CPE Hours do not expire

20 Online CPE Hours

$199

8 Online CPE Hours

$129

2 Online CPE Hours

$49

About the Online CPE

Course Catalog

Use your Online CPE Hours to complete any of the courses listed below.

CPE Course	CPE Hours	Availability	IRS Category
Annual Federal Tax Refresher	6	June 15, 2022	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). Please Note: Due to IRS guidelines, we are only able to provide 6 total exam attempts per student. A 70% is required to pass and earn credit for this course. Availability June 15, 2022 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, 2022, to be valid for the 2022 filing season. This course expires after December 31, 2022. CPE CREDIT HOURS 6 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVES Coming Soon 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 TBD NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0090
Individual Tax Prep 101	5	Now	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, adjustments, deductions, and tax credits for individuals. AVAILABILITY Now CPE CREDIT HOURS 5 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 Basic. This course provides information on a knowledge level most beneficial to tax professionals whoare new to a skill or attribute, such as staff or entry level personnel. It may also benefit a seasonedprofessional with limited exposure to the area. IRS PROGRAM NUMBER 7VT8K-T-00297-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0077
Advanced Business Topics	4	Now	Federal Tax Law
COURSE OVERVIEW This course provides continuing professional education (CPE) for tax professionals to enhance competence inpreparation of tax returns containing specialized transactions in such areas as depreciation, payroll, and gainor 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. AVAILABILITY Now 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-00279-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0011
Clients With Dependents	4	Now	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, credits, and filing status issues. Availability Now 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-00258-20-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0071
Individual Tax Prep 201	4	Now	Federal Tax Law
PROGRAM CONTENT 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, adjustments, deductions, and tax credits for individuals. AVAILABILITY Now 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 Basic. This course provides information on a knowledge level most beneficial to tax professionals who are new to a skill or attribute, such as staff or entry level personnel. It may also benefit a seasoned professional with limited exposure to the area. IRS PROGRAM NUMBER 7VT8K-T-00298-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0037
Preparing Partnership Returns	4	September 15th, 2022	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. AVAILABILITY September 15th, 2022 CPE CREDIT HOURS 4 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVES Coming Soon 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 TBD NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER TBD
Self-Employed	4	Now	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, children as employees, travel expenses, the qualified business income deduction (QBID), and depreciation. Availability Now 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-00277-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0088
Federal Tax Law Update	3	Now	Tax Law Updates
COURSE OVERVIEW This course provides continuing professional education (CPE) to enhance understanding of the new rules and regulations that have been issued in the last year. Subject matter contains coverage of the American Rescue Plan Act, Consolidated Appropriations Act, 2021, and extensions and modifications of the Families First Coronavirus Response Act and CARES Act. Subject matter includes Child Tax Credit, Earned Income Credit, Child and Dependent Care Expenses Credit and exclusion, Premium Tax Credit, business meals, NOLs, excess business loss limitations, employer payroll tax credits, PPP loan forgiveness, and deferred payment of payroll taxes. Availability Now 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 tax returns. PROGRAM LEVEL Update. This course provides a general review of new developments in taxation. It is appropriate for tax professionals at all organization levels. IRS PROGRAM NUMBER 7VT8K-U-00274-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0080
Hot Topics	3	Now	Federal Tax Law
COURSE OVERVIEW This course provides continuing education to enhance understanding of virtual currency, the marijuana industry, and taxpayer rights. Subject matter includes IRS initiatives related to virtual currency, the taxation of virtual currency, tax obligations and issues related to the marijuana industry, taxpayer rights in dealing with the IRS, and responsibilities of tax professionals under Treasury Circular 230 when working with clients. Availability Now 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-00289-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0087
Income, Deductions, and Credits	3	Now	Federal Tax Law
COURSE OVERVIEW This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for individuals. Topics include taxable earnings, interest income, dividend income, retirement income, capital gains, standard deduction, itemized deductions, qualified business income deductions, non-refundable credits and refundable credits. CPE CREDIT HOURS 3 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-00283-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0093
Avoid Ethical Violations	2	Now	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. Availability Now 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-00280-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0012
Circular 230 Ethics	2	Now	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. Availability Now 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-00284-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0006
Disclosing Client Information	2	Now	Ethics
PROGRAM CONTENT 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 fromclients to disclose or use their tax return information. Availability Now 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-00286-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0035
Estates	2	September 15, 2022	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. Availability September 15, 2022 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-00271-20-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0082
Foreign Tax Issues	2	Now	Federal Tax Law
COURSE OVERVIEW This course provides continuing professional education (CPE) to enhance understanding of foreign taxissues. Subject matter includes resident aliens, nonresident aliens, U.S. taxpayers abroad, substantialpresence test, bona fide residence test, foreign earned income exclusion, Foreign Tax Credit, tax returnextensions, FBAR, and Form 8938. Availability Now 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 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-00287-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0089
Military Taxpayers	2	September 15th, 2022	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. AVAILABILITY September 15th, 2022 CPE CREDIT HOURS 2 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVES Coming Soon 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 TBD NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER TBD
Senior Taxpayers	2	September 15th, 2022	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. Availability September 15th, 2022 CPE CREDIT HOURS 2 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVES Coming Soon 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 TBD NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER TBD
Trusts	2	Now	Federal Tax Law
PROGRAM CONTENT 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. Availability Now 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-00290-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0061
Data Security	1	Now	Federal Tax Law
PROGRAM CONTENT This course provides continuing education to enhance understanding of data security. Subject matter includes measures to take to safeguard taxpayer data, warning signs of a data breach, steps to create a datasecurity plan, and recent threats to data security. Availability Now 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-00281-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0066
Death of a Taxpayer	1	Now	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. Availability Now 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-00282-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0056
Education Tax Benefits	1	September 15, 2022	Federal Tax Law
COURSE OVERVIEW This course includes the tax treatment of scholarships, grants, and fellowships, education tax credits, student loan interest deduction, Coverdell ESAs, QTPs, and other education tax benefits. Availability September 15, 2022 CPE CREDIT HOURS 1 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVES Coming Soon 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 TBD NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER TBD
High Income Taxpayers	1	Now	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 issues generally specific to high income taxpayers. Topics include alternative minimum tax, employee stock options, donating stock to charity, backdoor Roth IRA contributions, and portability of the deceased spousal unused exclusion (DSUE) election. Availability Now 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 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-00288-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0086
Individual Update	1	Now	Federal Tax Law
PROGRAM CONTENT This course provides continuing professional education (CPE) to enhance understanding of the new rulesand regulations that have been issued in the last year. Subject matter includes expired provisions that wereextended and repealed, unemployment benefits, qualified disaster tax relief, carryover of flexible spendingarrangement and dependent care benefits, and charitable contributions. Availability Now 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 tax returns. 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-00275-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0091
Married Taxpayer Topics	1	Now	Federal Tax Law
COURSE OVERVIEW This course provides continuing professional education for tax preparers to assist taxpayers who are marriednavigate various topics. Topics include innocent spouse relief, taxpayers who can file as an injured spouse,community property rules for married taxpayers filing separately, married filing separately tax provisions, anda U.S. taxpayer married to a nonresident alien. 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-00276-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0092
Sharing / Gig Economy	1	Now	Federal Tax Law
PROGRAM CONTENT This course provides continuing education to enhance understanding of the growing sharing/gig economy. Subject matter includes determination of what activities are included in the sharing economy and related tax rules for gig workers and short-term rentals. Availability Now 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-00278-21-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER 109322 CTEC COURSE NUMBER 6193-CE-0073
Virtual Currency	1	September 15th, 2022	Federal Tax Law
LEARNING OBJECTIVES Distinguish between legal tender and virtual currency Identify IRS enforcement initiatives for virtual currency Recognize how virtual currency is taxed as property Recognize how virtual currency paid for services is taxed Determine the tax issues related to gifts and charitable contributions of virtual currency

How It Works

Purchase hours to complete any course.
Receive instant access to hours.
Read courses online or print provided PDF.
Track completed courses.
Print certificates of completions.
Course results are uploaded to IRS and CTEC.

Valid in All 50 States

Our courses are valid for CPAs, EAs, and tax preparers in all 50 states!

Excellent Courses at Low Prices

You will enjoy our courses! In fact, the average satisfaction rating for our courses is 4.9 out of 5. It is our passion to provide the best courses at the best prices.

	Retail Price	Price Per Hour
20 Online CPE Hours - Best Value!	$199	$9.95
8 Online CPE Hours	$129	$16.13
2 Online CPE Hours	$49	$24.50

Course Information

Field of Study: Taxes
Expiration Date: Online CPE Hours do not expire. Subject to CPE Policy.
Type of Delivery Method: Interactive self-study.
Passing Grade: Participants who answer a minimum of 70% correct on the final exam will be sent a Certificate of Completion via email. Results are regularly uploaded to the IRS and CTEC.
Refund Policy: 30-day money-back guarantee. For more information regarding refund, complaint and/or program cancellation policies, please contact our customer service department at 1-866-919-5277.
Advance Preparation: No advance preparation is needed to complete any of our courses.
Record Retention: Tax Materials, Inc. will retain a record of course participants and final exam scores for a minimum of five years.

Overview

The Annual Filing Season Program is a voluntary program, offered by the IRS, designed to encourage tax return preparers to participate in continuing education (CPE) courses. We are an approved IRS CPE Provider.

The program is voluntary and the IRS is not charging for the AFSP - Record of Completion. To obtain the Record of Completion, tax preparers are required to:

Have an active PTIN.
Complete continuing education from an IRS approved CPE Provider.
Take the Annual Federal Tax Refresher (AFTR) course and test if required.

Two Classifications of Tax Preparers

The IRS has determined two classifications of tax preparers.

1) Exempt from AFTR (Credentialed)

Tax Preparers with one of the following credentials are exempt from completing the AFTR course and test if they choose to participate in the AFSP:

CPA
Attorney
Enrolled Agent
Enrolled Retirement Plan Agent
Enrolled Actuary
National and State Tests

Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013

Established state-based return preparer program participants currently with testing requirements: Return preparers who are active members of the Oregon Board of Tax Practitioners, Maryland State Board of Individual Tax Preparers, or the California Tax Education Council.

Accredited Tax Preparer (ATP) or Accredited Business Accountants/Advisors (ABA) test offered by the Accreditation Council for Accountancy/Taxation

Part 1 of the Special Enrollment Exam during the 2 year eligibility window

Successful Volunteer Income Tax Assistant (VITA) program reviewers and instructors

2) Non-Exempt from AFTR (Non-Credentialed)

Tax preparers are required to take the AFTR course and test in addition to the continuing education hours to receive the AFSP-Record of Completion.

Continuing Education (CPE) Requirements

Continuing Education taken between January 1st and December 31st will count as CPE Hours for the AFSP - Record of Completion.

Exempt - 15 Total CPE Hours
3 CPE Hours	Tax Law Updates
10 CPE Hours	Federal Tax Law
2 CPE Hours	Ethics

Non-Exempt - 18 Total CPE Hours
6 CPE Hours	AFTR Course and Test
10 CPE Hours	Federal Tax Law
2 CPE Hours	Ethics

Online CPE

$199

$129

$49

About the Online CPE

COURSE OVERVIEW

Availability

PROGRAM CONTENT

EXPIRATION DATE

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

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