All Courses

Description: NEW!

This self-study course offers a clear and practical review of H.R. 1, also known as the One Big Beautiful Bill Act or the Working Families Tax Cut Act. Participants will explore key provisions effective for 2025 and subsequent years, including the permanent extension of select Tax Cuts and Jobs Act (TCJA) measures. The course also examines new deductions, credits, and limitations affecting both individual and business taxpayers, providing insight into how these changes shape tax planning and compliance in the coming years.

Description: NEW!

In this course, you will receive an overview of the IRS collection process, enforcement actions, and key concepts in representing clients in IRS collection matters. Presented by former IRS compliance enforcement officer Jim Buttonow, CPA, CITP—who has been a leader in helping tax professionals resolve tax issues since 2005—this course will explain how to evaluate each option and determine which is best for the client. Best practices to avoid enforced collection will also be explored. This course will also educate tax professionals on how to conduct a financial analysis to determine the client’s ability to pay their unpaid balances. The tax professional will gain an understanding of the best alternative for their client, including when an offer in compromise is a viable option.

Description: NEW!

In this course, you will explore the most common post-filing penalties and the options available for obtaining relief, including requesting and appealing penalty abatement. Presented by former IRS compliance enforcement officer Jim Buttonow, CPA, CITP—who has been a leader in helping tax professionals resolve tax issues since 2005—you will learn how to apply first-time abatement and establish reasonable cause, along with understanding key abatement scenarios. The course also covers the growing need for assistance with delinquent returns, including best practices for preparing, filing, and following up on past-due filings.

Description:

Each year, various limits relevant to income tax preparation and planning are updated. Some changes result from routine inflation indexing, while others stem from new legislation or the expiration of existing laws. For 2025, updates arise from inflation adjustments as well as legislation such as the SECURE Act 2.0 and H.R.1, An Act to Provide for Reconciliation, also knows as the "One Big Beautiful Bill". This course highlights the most impactful changes for tax professionals, with context provided to support practical understanding and application.

Description: Now and then you get a second chance. What should tax preparers know about amended returns? How can preparers help filers make this second chance count? This course will be a detailed look at the topic, including a line-by-line review of the form that is used to file amended returns and an analysis of examples and case studies.

Description:

In recent years there has been an uptick in state legalization of cannabis for recreational purposes, with states gaining millions and in some cases billions of tax revenues from the sale of cannabis. While income from illegal cannabis sales is reportable for federal income tax purposes, there are various intricacies that come into play with expense deductions. These same intricacies exist at the state level. This course explores the various tax implications and also explores some of the controversies regarding expense deductions.

Description: 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 examples of violations. This course provides an interesting way to get the Ethics CPE credits you need.

Description: To reap the tax benefits extended to clergy and ministers by the IRS, a taxpayer must fit the IRS definition of minister and perform certain duties. We’ll take a deep look into the definition of who is deemed a minister, types of income, the treatment of housing allowances, and other considerations.

2 CPE credits.

Last Revision: March 2024

Description: NEW!

What is community property? Why is identifying community property important when preparing tax returns? This self-study course is a detailed discussion of the connection between community property and federal tax law. Revision Date: March 2024

Description: This on-demand webinar is designed for tax professionals seeking best practices for the reporting of DSUE and the planning process for retirement accounts and gifting. Presented by Randy Adams, EA, MSA, and experienced tax preparation instructor since 2011, the session provides valuable insights into topics such as annual exclusions, portability, generation-skipping transfers, and Form 706. This webinar serves as a comprehensive guide for tax professionals who want a thorough understanding of managing assets from trust and estates for their clients.

Description: This course examines the programs, credits, deductions, and federal income tax treatment of various items that affect saving for and financing an individual’s education.

Description:

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.

Description: This course examines enrolled agent conduct standards with respect to professional practice. It identifies the individuals who may practice before the IRS and defines the term “practice before the Internal Revenue Service.

Description:

This on-demand webinar is designed for tax professionals seeking best practices for removing tax penalties on behalf of their clients. Presented by Robert Nordlander, CPA, author, speaker, and former IRS special agent, this session provides valuable insights into the penalty abatement process, common types of penalties, and how abatements can save your clients thousands or even hundreds of thousands of dollars. Topics include reasonable cause, estimated tax penalties, and the IRS’s evaluation process for penalty abatement.

Last Revision: May 2025

Description:

This course offers a practical introduction to estates and trusts by reviewing their fundamental differences and how these entities are established. Participants will explore the types of trusts, including a summary of special elections. Income tax implications for both estates and trusts will be discussed, along with the specific filing requirements of Form 1041, ensuring you're confident in applying these concepts in real-world tax scenarios.