This bundle contains all the necessary credits for a non-exempt tax preparer to meet the 18-hour requirement to earn the IRS AFSP - Record of Completion for the 2022 filing season. All of the Federal Tax Law courses in this bundle are on-demand courses.
This course addresses the nature of practice before the IRS, identifies those permitted to engage in such practice and examines the power of attorney under which a taxpayer authorizes representation before the IRS.
This bundle contains all the necessary credits for a non-exempt tax preparer to meet the 18-hour requirement to earn the IRS AFSP - Record of Completion for the 2022 filing season. All of the Federal Tax Law courses in this bundle are self-study courses.
Solid tax research skills are necessary for all tax practitioners. However, understanding the many sources of tax authority and how to analyze and rely upon them for support can be overwhelming. This course provides tax practitioners with a fundamental knowledge of how to read, understand, and rely ...
The many changes we have seen in the last three years have created big challenges in understanding the many aspects
and conflicts of completing taxes. This course looks at those changes and how to deal with them without compromising office protocol.
This course examines the taxation of individual retirement arrangements (IRAs). In so doing, it discusses traditional and Roth IRAs, addressing the federal rules concerning: contribution limits and tax treatment; tax treatment of traditional IRA distributions, including regular, early and lifetime r...
This course discusses the income tax treatment of death benefits and living proceeds from life insurance contracts. It considers the statutory definition of life insurance contained in Internal Revenue Code §7702 and the tax consequences of a life insurance contract’s failure to meet the definition....
We discuss the federal income tax treatment and limitations related to qualified employee plan contributions and distributions, as well as commercial annuity contracts.
Revision Date: October 2021
This course addresses the tax treatment of plans designed to provide benefits upon the sickness or injury of a taxpayer. It examines the tax treatment of contributions to and benefits received under health insurance, health savings accounts (HSAs), Archer medical savings accounts (MSAs), health reim...
The Tax Cuts and Jobs Act of 2017 (TCJA), signed into law during the closing days of 2017, affects the tax planning and income tax liability for many taxpayers. Among those for whom the TCJA will have a more significant effect are business owners of pass-through trades or businesses who may be eligi...
This course walks through an IRS adjustment to your client’s tax return and how to file an Offer in Compromise. Whether you are new or experienced in representation, the discussion should be interesting.