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

$189

8 Online CPE Hours

$119

2 Online CPE Hours

$39

About the Online CPE

Course Catalog
Use your Online CPE Hours to complete any of the courses listed below.
CPE Course CPE Hours New
Annual Federal Tax Refresher
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).

Availability

June 15, 2021

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, 2021, to be valid for the 2021 filing season. This course expires after December 31, 2021.

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-00273-21-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0090

California Tax for CRTPs
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.

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

Individual Tax Prep 101
5 Federal Tax Law

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-00255-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0012

Business Entities
4 Federal Tax Law

COURSE OVERVIEW

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.

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 or business tax returns.

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-00256-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0081

Clients With Dependents
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, 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 Federal Tax Law

PROGRAM CONTENT

This course provides continuing professional education (CPE) to prepare individual income tax returns. Subject matter includes information on reporting sales of capital assets, business expenses, reporting rental activities, basics on pass-through entities, IRAs, self-employed taxpayers, itemized deductions, taxes, credits, due diligence, identity theft, penalties, and amended returns. This course supplements information presented in Individual Tax Prep 101.

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-00266-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0037

Self-Employed
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.

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-00269-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0088

Federal Tax Law Update
3 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 Further Consolidated Appropriations Act of 2020 and the SECURE Act including, expired provisions that were extended, 529 plans, changes to IRA contributions and distributions, inherited retirement plans, 401(k) plan changes, and the new credit and limitation for small employer retirement plans. Subject matter also includes a brief overview of the pandemic legislation affecting individual and business taxpayers, new Form 1099-NEC, Form 14815, Form W-4, and new rules for hemp producers and sellers.

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-00254-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0080

Hot Topics
3 Federal Tax Law

COURSE OVERVIEW

This course provides continuing education to enhance understanding of virtual currency, the growing sharing/gig economy, and data security. Subject matter includes IRS initiatives related to virtual currency, the taxation of virtual currency, tax rules related to the sharing/gig economy, new scams that threaten data security, and IRS initiatives to reduce identity theft.

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-00264-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0087

Qualified Business Income Deduction
3 Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance understanding of the qualified business income deduction. Subject matter includes information on who qualifies for the deduction, what qualified business income is, specified service trades or businesses, relevant pass-through entities, computing the deduction, thresholds, limitations, REIT/PTP income, aggregation, cooperatives, and new forms issued for the qualified business income deduction.

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

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-T-00267-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0083

Real Estate and Rental Activities
3 Federal Tax Law

PROGRAM CONTENT

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 the tax treatment for home ownership and rental real estate. Home ownership topics include deductible expenses, basis, the exclusion of gain on sale, and federally-declared disasters. Rental real estate topics include income, expenses, depreciation, at-risk limitations, passive loss limitations, and gain or loss from the sale of rental real estate.

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-00268-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0076

Avoid Ethical Violations
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.

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-00255-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0012

Circular 230 Ethics
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.

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-00257-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0006

COVID-19
2 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 response to the pandemic. Subject matter includes information on the Economic Impact Payment, Pandemic Unemployment Compensation, changes to retirement plan contributions, distributions, and loans, charitable contributions, qualifying medical expenses, student loans, IRS compliance programs, Employee Retention Credit, Paid Sick Leave and Family Leave Credits, deferment of payroll tax payments, NOLs, excess business loss limitation, corporate minimum tax credit, business interest deduction limitation, and qualified improvement property technical fix.

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 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-00253-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0079

Disclosing Client Information
2 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 from clients 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-00261-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0035

Estates
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.

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-00271-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0082

Foreign Tax Issues
2 Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance understanding of foreign tax issues. Subject matter includes resident aliens, nonresident aliens, U.S. taxpayers abroad, substantial presence test, bona fide residence test, foreign earned income exclusion, Foreign Tax Credit, tax return extensions, 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-00272-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0089

Clients With Unpaid Taxes
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. Relief provided to taxpayers by the People First Initiative for installment agreements, liens, and levies is also covered.

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-00259-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0030

Death of a Taxpayer
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.

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-00260-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0056

Farmers
1 Federal Tax Law

COURSE OVERVIEW

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.

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-00262-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0084

High Income Taxpayers
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 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-00263-20-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0086

How It Works
  • Purchase hours to complete any course.
  • Receive instant access to hours.
  • Read courses online or print provided PDF.
  • Share hours with your staff. Assign courses.
  • 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! $189 $9.45
8 Online CPE Hours $119 $14.875
2 Online CPE Hours $39 $19.5
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.
NASBA
Tax Materials, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. National Registry of CPE Sponsors ID Number 109322.
QAS
Tax Materials, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a Quality Assurance Service (QAS) sponsor of continuing professional education. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding QAS program sponsors may be submitted to NASBA through its website: www.nasbaregistry.org. Our sponsor number is 054.
CTEC
Tax Materials, Inc. has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.
IRS
In accordance with the standards set forth in Circular 230 section 10.6, CE credits have been granted based on a 50-minute hour. Our IRS Provider Number is 7VT8K.
New York
Our NYS sponsor ID number is 002569.
Oregon
Tax Materials, Inc. has been approved by the State Board of Tax Practitioners of Oregon to provide continuing education for tax practitioners in Oregon.
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
CTEC Approved
Tax Materials, Inc. is registered with the California Tax Education Council (CTEC) to provide continuing education to registered tax professionals.
  • All courses offered by Tax Materials, Inc. are CTEC approved.
  • Results are regularly uploaded to CTEC.
California Tax for CRTPs - 5 CPE Hours
Learn rules specific to California related to filing tax returns to report items for individuals, businesses, estates, filing requirements, and user fees administered by the Senate of California Franchise Tax Board.
  • Course satisfies the CTEC 5 hour California state tax requirement for CRTPs.
  • Next update planned for 2/1/2021
Course Overview
This course covers rules specific to California income tax returns. Program content includes rules for individuals, partnerships, LLCs, corporations, estates and trusts, and other filing requirements and user fees administered by the State of California Franchise Tax Board.
CPE Hours
5 CPE Hours. One 50-minute period equals one CPE Credit Hour.
Learning Objectives
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
© Tax Materials, Inc. 2021