All Courses

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 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: 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:

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.

Description: What should tax pros know about preparing returns for taxpayers who are overseas? This course focuses on tax issues that are relevant to US citizens and resident aliens abroad.

2 CPE credits.

Last Revision: August 2025

Description: 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, benefits from deductions due to losses, and the processes and forms required to report taxable gains.

Description: When a taxpayer owes foreign income taxes and is also taxed by the IRS on the same income, the foreign tax credit (FTC) can be a valuable way to avoid double taxation. Tax preparers can help clients maximize FTC benefits by being knowledgeable about the rules, including qualifying taxes, claiming the FTC on Form 1116 (Individual, Estate, or Trust), and compliance issues. In some cases, the foreign earned income exclusion (FEIE) might be the better option to claim, so this course will also provide a detailed comparison between the FEIE and the FTC.

Description: We’ll look at various kinds of fringe benefits and their tax implications to beneficiaries and providers of them, typically employers. We will also learn how to achieve tax savings for the various fringe benefits, and we’ll look at reporting requirements on common tax forms.

Last Revision: March 2024

Description:

How does the IRS define a corporation? What should tax professionals know about Form 1120? This course covers basic definitions and terms regarding corporations, the tax implications of corporate structures, and how to prepare Form 1120 and related forms. To assist you and your clients with tax planning, in the last section of this course we have included a summary of how the One Big Beautiful Bill Act (OBBBA), which was signed into law on July 4, 2025, impacts partnerships.

Description:

What makes an S Corp different from other business structures? What are the tax implications and what should tax preparers know about Form 1120? This course covers basic definitions and terms regarding S corporations and how to prepare Form 1120-S and related forms.

Description: The IRS recently separated Schedule K and Schedule K-1 into Schedules K-2 and K-3. The purpose is to help provide partners and shareholders better information for their reporting of international items of relevance due to the changes the Tax Cuts and Jobs Act (TCJA), specifically the changes made relating to the reporting of international tax items. This course explores the changes the IRS made with the creation of Schedules K-2 and K-3, along with information that is reportable on the new schedules.

Last Revision: March 2024

Description: 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 unpleasant surprises. This course will help you navigate the rules for Sections 1245, 1250, and 1031 gains to better understand the different types of gains for smart tax planning.

Revision Date: March 2024

Description:

Sports gambling has raised the stakes with reporting and compliance considerations! This course provides an overview of recent changes in law impacting the gambling industry, gambling businesses or operators’ excise tax and information reporting requirements, and individual income tax reporting requirements—for those that are either lucky or skilled enough to win.

Description:

This on-demand webinar is designed for tax professionals seeking best practices for completing Form 709 in the tax planning process. Presented by Randy Adams, EA, MSA, and experienced tax preparation instructor since 2011, the session provides valuable insights into topics such as portability and when it can be used effectively, annual exclusion, and how to complete the different areas of Form 709 when it is needed. This webinar serves as a comprehensive guide for tax professionals who want a thorough understanding of managing assets regarding retirement accounts and gifting.