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: March 2022

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. Last Revision: February 2022

This course provides a general review of the principal provisions of the CARES Act and of other federal tax-related stimulus legislation passed during 2020, including a discussion of the American Rescue Tax Plan Act (ARPA) that became law on March 11, 2021.

Last Revision: March 2021

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...

No good deed goes unpunished, including the giving of gifts. But as a tax professional using Form 709, you can unearth when a gift tax filing may be required and help your clients know how they can respond. Revision Date: February 2022

It’s important for the tax preparer to recognize the difference between a “For-Profit” Business and a Hobby under IRC §183. In addition to learning how to tell the difference, you will also learn how to report hobby income that has no profit motive.

Last Revision: October 2018

This subject will explore the most common errors committed by tax preparers and how to avoid them. This course is intended to better prepare us to avoid errors & embarrassing situations.

Last Revision: September 2019