2023 Tax Update – The New Rules
Area: Tax Update
Circular 230 and Rogue Return Preparers
Area: Federal Tax Law
This ethics course looks at Circular 230 from the perspective of a Special Agent with IRS Criminal Investigations. You’ll learn the basics of the duties and penalties covered by Circular 230. And you’ll hear about common problems and schemes and real-life e...
Area: Federal Tax Law
A disregarded entity has many popular uses. It can be used to operate a business owned by a single-person, or may be used to invest in a partnership or S corporation. Whatever the reason an owner chooses to organize and operate a disregarded entity, income ...
Federal Income Tax Changes 2023
Area: Tax Update
Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examin...
Gains on Dispositions of Property: Sections 1245, 1250 and 1031
Area: Federal Tax Law
Gains on the disposition of assets are a significant source of income for many taxpayers. A taxpayer may also have a deductible loss. The rules for the disposition of certain types of assets are complex and, without careful planning, taxpayers can have unpl...
Inflation Reduction Act: Tax Implications
Area: Federal Tax Law
The Inflation Reduction Act does what it says on the box – it targets inflation. But what else does it do? In this course you’ll learn how this new act addresses taxes on corporations and wealthy individuals, the provisions for clean energy, as well as how ...
Reporting Foreign Financial Accounts: FinCEN and FBAR
Area: Federal Tax Law
What should tax preparers know regarding the reporting of foreign financial accounts? This course offers historical background pertaining to the Financial Crimes Enforcement Network (FinCEN) and account reporting. In addition, the course focuses on the prep...
WISP: Privacy, Data Security, and a Written Information Security Program
Area: Federal Tax Law
To protect customers’ privacy and security safeguards, the IRS requires the creation of a written information security plan (WISP). Various issues come into play with the creation of a WISP, such as updating customers on privacy practices and providing th...
Area: Federal Tax Law
Area: Federal Tax Law
Clergy and Ministers: Tax Considerations
Area: Federal Tax Law
Area: Federal Tax Law
Area: Federal Tax Law
Area: Federal Tax Law
This course presents an overview of the earned income credit (EIC) rules and the common errors uncovered by the IRS in connection with claims for the credit.
Last Revision: April 2023
Enrolled Agent Ethical Standards - Practices and Procedures
Area: Ethics
Area: Federal Tax Law
Ethical Issues: A Tax Preparer’s Scope, Duties, and Best Practices
Area: Ethics
Exempt Nonimmigrant Nonresident Alien Visa Holders
Area: Federal Tax Law
Area: Federal Tax Law
2 CPE credits.
Last Revision: April 2023
Area: Federal Tax Law
Along with emotional and physical consequences, disasters often have tax consequences for affected taxpayers. You can play an important role in helping your affected clients with the ensuing tax issues. Here we’ll cover tax deadlines following a disaster, b...
