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:

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: NEW!

This self-study course thoroughly discusses state and local tax issues from the perspective of federal tax preparation, including Schedule A deductions for state and local taxes.

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: Individual taxpayers can deduct charitable contributions on their personal tax return if they meet certain requirements. The rules can be somewhat complex. This course provides guidance on the charitable contribution deduction, including information on recent federal tax legislation, which has enhanced the amount of charitable contribution taxpayers can deduct. Revision Date: May 2024

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: 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: 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 earned by a disregarded entity is personally reportable. Learn how you can help your clients navigate this challenging issue.

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 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:

Why does the Employee Retention Tax Credit still matter? Two reasons. First, it has been a popular credit that still has implications for employers and taxpayers. Second? Ongoing scams and fraud, and the resulting IRS moratorium. This course provides an overview of the Employee Retention Tax Credit, and provides specific information on IRS efforts to stem the rise of fraud associated with the credit, including imposing a moratorium on ERTC claims, announcing settlement and withdrawal procedures, and the providing educational material on the credit.

Last Revision: April 2024

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 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.

Description: We all want to do the right thing. Here we’ll examine the ethical duties and sanctions covered by IRS Circular No. 230. We’ll also analyze real-world scenarios focusing on specific ethical issues you may encounter.

Description: NEW!

Ethical tax practice goes beyond knowing the rules — it’s about applying them in real-life scenarios. In this engaging webinar, two veteran CPAs walk through Circular 230, practitioner responsibilities, common violations, and how to handle tough ethical dilemmas with confidence and compliance. Designed for any tax return preparer seeking clarity and credibility.