Online CPE

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).
Credits for this course are not available to Enrolled Agents.

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

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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-00302-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0099

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.

Availability

Now

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

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

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 business income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Advanced. This course provides information on a level most useful for individuals with mastery of the particular topic. It will focus on the development of in-depth knowledge, a variety of skills, or a broader range of applications, and is appropriate for seasoned tax professionals as well as other professionals with specialized knowledge in the subject area.

IRS PROGRAM NUMBER

7VT8K-T-00322-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0011

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

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

October 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

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance understanding of the latest developments in federal income tax law. Subject matter includes the inflation-adjusted provisions, extenders, student loan debt forgiveness, repayment of COVID-19-related distributions, virtual currency, business meals, Form 1099-K reporting requirements, capitalization of research and experimental expenditures, vehicle depreciation limits, state and local taxes paid by a pass-through entity, preparer due diligence requirements, safeguarding taxpayer data, and IP PIN eligibility.

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

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-00303-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0080

COURSE OVERVIEW

This course provides continuing education to enhance understanding of clients with unpaid taxes, the marijuana industry, and adjustments to income. Subject matter includes various penalties the IRS might impose on a taxpayer, ways a taxpayer might pay and/or settle their tax debt with the IRS, tax obligations and issues related to the marijuana industry, and various adjustments to income reported on Part II of Schedule 1 (Form 1040).

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-00309-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0087

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, nonrefundable and refundable credits, Foreign Tax Credit, Retirement Savings Contribution Credit, excess Social Security and RRTA tax withheld, and Credit for Federal Tax Paid on Fuels.

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-00310-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0093

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

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-00311-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0012

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-00304-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0006

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-00312-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0035

COURSE OVERVIEW

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-00316-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0082

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-00313-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0096

COURSE OVERVIEW

This course provides continuing professional education (CPE) for tax professionals who provide advice to senior taxpayers. Subject matter includes various tax provisions relating to a taxpayer's filing requirements, long-term care expenses, and qualified charitable distributions from IRAs. The course includes discussion of reverse mortgages and exclusion of gain on the sale of home. Content also includes information about tax issues specific to retirement income, Social Security benefits, and life insurance proceeds.

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-00314-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0097

COURSE OVERVIEW

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 written information security plan, and recent threats to data security.

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-00305-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0066

COURSE OVERVIEW

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 a 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-00306-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0056

COURSE OVERVIEW

This course provides continuing education to enhance understanding of education tax benefits. Subject matter includes the tax treatment of scholarships, grants, and fellowships, education tax credits, student loan interest deduction, Coverdell ESAs, QTPs, and other education tax benefits.

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-00315-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0098

COURSE OVERVIEW

This course provides continuing professional education for tax preparers to assist taxpayers who are married navigate 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

COURSE OVERVIEW

This course provides continuing education to enhance understanding of virtual currency. Subject matter includes IRS initiatives related to virtual currency and the taxation of virtual currency.

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-00308-22-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0095