DrakeCPE

Ethics and Circular 230: Rules, Risks, and Real-World Judgment Calls

Area: Ethics

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.

$36.00 2 CPE Full Description

Medical Expense Deductions

Area: Federal Tax Law

Description: NEW!

Individual taxpayers may be eligible to deduct certain medical and dental expenses on their personal tax returns. This course provides tax preparers with a comprehensive overview of the rules governing these deductions. Topics include identifying qualifying expenses, understanding the thresholds for deduction, and accurately reporting these expenses on the appropriate IRS forms. By completing this course, preparers will be equipped to assist clients in maximizing their allowable medical deductions while ensuring compliance with current tax laws.

$32.00 2 CPE Full Description

Estates and Trusts: Form 1041

Area: Federal Tax Law

Description: NEW!

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.

$36.00 2 CPE Full Description

Federal Income Tax Changes 2025

Area: Tax Update

Description: NEW!

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.

$80.00 5 CPE Full Description

Gambling Winnings - Compliance and Reporting Considerations

Area: Federal Tax Law

Description: NEW!

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.

$18.00 1 CPE Full Description

Gift Tax Reporting and Form 709

Area: Federal Tax Law

Description: NEW!

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.

Last Revision: September 2024

$18.00 1 CPE Full Description

Individual Taxpayer Identification Numbers (ITINs)

Area: Federal Tax Law

Description: NEW!

Since the invention of the Individual Taxpayer Identification Number (ITIN) in 1996, millions of ITINs have been issued by the IRS. Many rules pertaining to ITINs have changed, but one certainty is that when tax preparers are knowledgeable about these rules, they can be a valuable resource for clients who are seeking to comply with federal tax law. This course provides an overview of the most important topics related to ITINs.

$16.00 1 CPE Full Description

Amended Returns

Area: Federal Tax Law

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.

$16.00 1 CPE Full Description

Cannabis and Taxes

Area: Federal Tax Law

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.

Last Revision: February 2024

$18.00 1 CPE Full Description

DSUE and Form 706

Area: Federal Tax Law

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.

$18.00 1 CPE Full Description

Fundamentals of Preparing Form 1065 - Partnerships

Area: Federal Tax Law

Description:

The rules for partnerships are complex and taxpayers and practitioners must plan carefully to avoid potential pitfalls, both for the partnership and for the individual partners. Partnerships must report income and expenses annually on Form 1065 and related forms. This course provides an overview of Form 1065 and the rules for partnerships.

Last Revision: December 2023

$32.00 2 CPE Full Description

Fundamentals of Preparing Form 1120 - Corporations

Area: Federal Tax Law

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.

Last Revision: January 2024

$32.00 2 CPE Full Description

Fundamentals of Preparing Form 1120-S - S Corporations

Area: Federal Tax Law

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.

Last Revision: January 2024

$32.00 2 CPE Full Description

Fundamentals of Tax Forms 1099-C, A, and K

Area: Federal Tax Law

Description:

Cancellation of debt? Abandonment of property? Third-party transactions? These can be complex issues and each of them can affect the others. What do you and your clients need to know about proper reporting for IRS Tax Forms 1099-C, A, and K? In this webinar, we bring these complex topics down to earth. We’ll help you know when each form is needed and how it is used.

Last Revision: April 2024

$36.00 2 CPE Full Description

Unpaid Payroll Taxes: A Timebomb You Can Defuse

Area: Federal Tax Law

Description:

In this webinar, a retired IRS Criminal Investigation agent shares his insider perspective on the issue of unpaid payroll taxes and the serious implications it can have for your clients. We discuss the statutes guiding the collection of payroll taxes, the possible penalties for unpaid payroll taxes, and how you can help your clients resolve the issues.

Last Revision: February 2024

$36.00 2 CPE Full Description

Employee Retention Tax Credit: From the Cares Act to the IRS Moratorium

Area: Federal Tax Law

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

$18.00 1 CPE Full Description

2025 Annual Federal Tax Refresher Course (AFTR)

Area: Tax Update

Description: Successful completion of the 2025 Annual Federal Tax Refresher (AFTR) Course counts toward the voluntary annual requirement for obtaining an IRS Annual Filing Season Program (AFSP) Record of Completion for the 2026 filing season.

To be eligible for an AFSP Record of Completion, participants must pass the 2025 Annual Federal Tax Refresher (AFTR) Course and complete all other required continuing education by midnight (your local time), December 31, 2025.

$59.00 6 CPE Full Description

AFSP Bundle for Exempt Tax Preparers

Area: Multiple

Description:

This 15-hour bundle offers a mix of self-study courses and on-demand webinars designed for tax preparers who are exempt from the 6-hour Annual Federal Tax Refresher (AFTR) course. It includes all required topics for exempt preparers to meet the IRS Annual Filing Season Program (AFSP) requirements and earn a Record of Completion for the 2026 filing season. Certain other credentialed preparers may also benefit from this bundle.

Take a short test for each topic to earn your continuing education credits.

To be eligible for an AFSP Record of Completion, participants must complete all required continuing education by midnight (your local time), December 31, 2025.

Click on the title of each course for more information. No substitutions can be made.

If you have already purchased one of these courses and would like to purchase the bundle, please contact Support@DrakeCPE.com.

$199.00 15 CPE Full Description

AFSP Bundle for Non-Exempt: Blended Format

Area: Multiple

Description:

This bundle combines self-study courses and on-demand webinars designed to meet the full 18-hour IRS Annual Filing Season Program (AFSP) requirement for non-exempt tax preparers. It includes all required topics, including the 6-hour Annual Federal Tax Refresher (AFTR) course, so you can earn your Record of Completion for the 2026 filing season through a mix of learning formats.

To be eligible for an AFSP Record of Completion, participants must complete all required continuing education by midnight (your local time), December 31, 2025.

For more information, click on the title of each course. No substitutions can be made.

If you have already purchased one of these courses and would like to purchase the bundle, please contact Support@DrakeCPE.com.

$210.00 18 CPE Full Description

AFSP Bundle for Non-Exempt: Self-Study Format

Area: Multiple

Description:

This bundle features a curated mix of self-study courses designed to meet the full 18-hour IRS Annual Filing Season Program (AFSP) requirement for non-exempt tax preparers. It includes all required topics, including the 6-hour Annual Federal Tax Refresher (AFTR) course, so you can earn your Record of Completion for the 2026 filing season on your own schedule.

To be eligible for an AFSP Record of Completion, participants must complete all required continuing education by midnight (your local time), December 31, 2025.

For more information, click on the title of each course. No substitutions can be made.

If you have already purchased one of these courses and would like to purchase the bundle, please contact Support@DrakeCPE.com.

$210.00 18 CPE Full Description

Charitable Contributions

Area: Federal Tax Law

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

$16.00 1 CPE Full Description

Circular 230 and Rogue Return Preparers

Area: Ethics

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.

Last Revision: April 2024

$36.00 2 CPE Full Description

Clergy and Ministers: Tax Considerations

Area: Federal Tax Law

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

$32.00 2 CPE Full Description

Community Property

Area: Federal Tax Law

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

$16.00 1 CPE Full Description

Education Tax Benefits

Area: Federal Tax Law

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.

$64.00 4 CPE Full Description

Enrolled Agent Ethical Standards - Practices and Procedures

Area: Ethics

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.

$32.00 2 CPE Full Description

Erase the Penalty: A Tax Professional's Guide to Abatement

Area: Federal Tax Law

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

$36.00 2 CPE Full Description

Estates and Trusts

Area: Federal Tax Law

Description: The saying is true, nothing is certain but death and taxes. The better we understand the requirements associated with Tax Form 706, the better we can serve our clients’ memories, their surviving families, or their executors with the level of knowledge, efficiency, and diligence the clients themselves came to expect of us in their lifetimes.

$16.00 1 CPE Full Description

Ethical Issues: A Tax Preparer’s Scope, Duties, and Best Practices

Area: Ethics

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.

$32.00 2 CPE Full Description

Expats Tax Preparation

Area: Federal Tax Law

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

$32.00 2 CPE Full Description

Federally Declared Disasters

Area: Federal Tax Law

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.

Revision Date: April 2024

$16.00 1 CPE Full Description

Fringe Benefits: Tax Implications

Area: Federal Tax Law

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

$32.00 2 CPE Full Description

Fundamentals of Schedules K-2 and K-3

Area: Federal Tax Law

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

$32.00 2 CPE Full Description

Gains on Dispositions of Property: Sections 1245, 1250 and 1031

Area: Federal Tax Law

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

$16.00 1 CPE Full Description

Home Office Deduction

Area: Federal Tax Law

Description: This course explores the federal income tax deduction for business use of a home. It covers the criteria for qualifying for the deduction, the methods available for calculating it, and special rules for specific taxpayers. Topics include the actual expense and simplified methods, unique provisions for daycare facilities, recordkeeping requirements, and the appropriate tax forms and reporting procedures. Revision Date: May 2025

$48.00 3 CPE Full Description

Inflation Reduction Act: Tax Implications

Area: Tax Update

Description: The Inflation Reduction Act does what it says on the box – it targets inflation. But what else does it do? In this course you’ll learn how this new act addresses taxes on corporations and wealthy individuals, the provisions for clean energy, as well as how it provides additional funding for the IRS – and what that means for you and your clients.

Revision Date: March 2024

$16.00 1 CPE Full Description

IRS Collections and Installment Arrangements

Area: Federal Tax Law

Description: Receiving a letter from the IRS can be a stressful experience for taxpayers—and tax professionals play a vital role in helping clients understand and respond appropriately. This course provides an overview of IRS collection activities, including the relevant tax codes, procedures, and forms. It also explores taxpayer rights and the avenues available to challenge IRS collection actions when appropriate.

$32.00 2 CPE Full Description

Keeping Taxpayer Data Secure

Area: Federal Tax Law

Description: In this course, tax preparers are introduced to the problem of cybercrime and its costs, offered methods that can be expected to reduce the chances of becoming a cybercrime victim, and informed of proper steps to take if they do become victims of cybercrime. Revision Date: March 2025

$48.00 3 CPE Full Description

Lifecycle of a Criminal Tax Investigation

Area: Federal Tax Law

Description: Who investigates tax crimes and how are tax crimes prosecuted? The IRS-Criminal Investigation (IRS-CI) has sole jurisdiction in tax crimes. We’ll learn how IRS-CI finds tax cases to prosecute, what happens during the course of the investigation, what techniques are used to prove tax crimes, what federal criminal statutes are commonly used, how IRS-CI evaluates an investigation, and the expected consequences of a successful prosecution.

Last Revision: April 2024

$36.00 2 CPE Full Description

Military Tax Preparation

Area: Federal Tax Law

Description: US military service members and household members receive a variety of exclusive tax benefits. What credits and deductions does the tax code provide to those in the military community? How can you help service members, military spouses, and military veterans file an accurate, on-time tax return? This course is a detailed look at military tax preparation.

2 CPE credits.

Last Revision: July 2025

$32.00 2 CPE Full Description

Navigating Schedule C

Area: Federal Tax Law

Description: The gig economy is here to stay and intent on growing larger with each year. With that growth is the likely growth of tax preparers’ need to be familiar with preparation of Schedule C. This course will help you identify the types of income reported on Schedule C; describe the business expenses deductible on Schedule C; list the differences between a business and a hobby; and apply the rules governing the deduction for business use of a taxpayer’s home. Revision Date: March 2024

$48.00 3 CPE Full Description

Nonprofits and Exempt Organizations: Tax Compliance

Area: Federal Tax Law

Description: Have clients who are nonprofits? This webinar will help you understand the tax statuses that affect nonprofits and exempt organizations – and navigate the compliance rules and forms for helping your clients get the most from their tax benefits.

2 CPE Credit Hours

Last Revision: August 2024

$36.00 2 CPE Full Description

Not at Home: Military, Expats, and Aliens

Area: Federal Tax Law

Description: BUNDLED COURSES! If your clients live or work away from home for any reason, they might need special help from you. Members of the US military. Expats living abroad. Or maybe resident or nonresident aliens in the US. Whatever the situation, we’ve got you covered. These courses will get you up to speed.

Buying these three courses as a package will also save you money! Buy all three together and save $12 off the regular price!

Total of 6 CPE credits.

$84.00 6 CPE Full Description

Prevent, Protect, and Be Proactive - Cyber Security Threats

Area: Federal Tax Law

Description:

This on-demand webinar is designed for tax professionals seeking the essential knowledge and skills necessary to identify and mitigate common cybersecurity threats and vulnerabilities within their organizations. Presented by Hayley Bales, EA, from Protection Plus, this webinar provides a comprehensive guide to the current cybersecurity landscape along with valuable insights into projected future trends.

Last Revision: May 2025

$18.00 1 CPE Full Description

Ready to Retire: What your clients need to know

Area: Federal Tax Law

Description: BUNDLED COURSES! You probably have clients who are ready to retire or are planning for it someday. These courses will prepare you to help your clients understand the issues around Social Security, retirement plans, and recording their retirement income.

Buying these three courses as a package will also save you money! Buy all three together and save $16 off the regular price!

Total of 8 CPE credits.

$112.00 8 CPE Full Description

Recording Retirement Income for Individuals

Area: Federal Tax Law

Description:

You and your clients face unique challenges today regarding how you record and report retirement income. This course will help you understand the reasons for taxpayer confusion, develop strategies to help your clients, calculate reportable income, and use the proper forms correctly. We will look at the changes enacted through the SECURE Act and the SECURE Act 2.0. In addition, we’ll give you some tools for explaining the plan to your clients as well as understand the applicable rules and planning strategies.

Last Revision: April 2024

$36.00 2 CPE Full Description

Reporting Foreign Financial Accounts: FinCEN and FBAR

Area: Federal Tax Law

Description: What should tax preparers know regarding the reporting of foreign financial accounts? This course offers historical background pertaining to the Financial Crimes Enforcement Network (FinCEN) and account reporting. In addition, the course focuses on the preparation process for the Report of Foreign Bank and Financial Accounts (FBAR) and Form 8938, Statement of Specified Foreign Financial Assets.

Revision Date: February 2023

$16.00 1 CPE Full Description

Resident and Nonresident Aliens: Tax Prep

Area: Federal Tax Law

Description: As a knowledgeable tax preparer, you can be an especially valuable resource for non-US citizens, since they are individuals who often have had less experience with the US tax system compared to US citizens. This contains content for both resident and nonresident aliens. However, since resident aliens are generally subject to the same tax filing rules as US citizens, we’ll look at more comprehensive content on nonresident alien filers.

$32.00 2 CPE Full Description

Schedule E: Supplemental Income

Area: Federal Tax Law

Description: Many of your clients will have supplemental income from sources like rental real estate, partnerships, trusts, estates, and royalties. How do you report that income? This course will give you a better understanding of Schedule E, as well as rental and other income sources, which income must be reported, and which losses and deductions are allowed.

Last Revision: April 2025

$32.00 2 CPE Full Description

SECURE Act 2.0 – The Full Picture

Area: Federal Tax Law

Description:

The SECURE Act 2.0 contains a wide range of provisions that become effective over several years designed to encourage retirement savings, help ensure the sufficiency of retirement funds, bring additional clarity and transparency to retirement plan rules, and increase federal revenue. This course will discuss the various provisions of the Act, beginning with those provisions that are immediately effective and followed by those that become effective in subsequent years. Appropriate context is added to facilitate understanding of the pre-enactment environment and the impact of the legislative changes. Revision Date: April 2024

$64.00 4 CPE Full Description

Selling Your Home: Tax Implications

Area: Federal Tax Law

Description: Is your client selling their home? Is the home a primary or secondary residence, a business or rental? Are there short-term or long-term gains or losses to calculate? The various rules that apply to the sale of a home are explained in this course, along with details on proposed legislation that may affect tax years 2023 and beyond.

2 CPE credits.

Last Revision: April 2025

$32.00 2 CPE Full Description

Social Security: Tax Implications

Area: Federal Tax Law

Description: How did Social Security become the program that exists today? Which benefits are offered by the program? What are the implications when preparing tax returns? What are some common related financial planning considerations? This course helps tax professionals better understand the scope of the Social Security program, as well as how it affects their clients.

Revision Date: April 2024

$48.00 3 CPE Full Description

Standard and Itemized Deductions

Area: Federal Tax Law

Description: Gain an overview of standard and itemized deductions, including new rules applying to the TCJA and the CARES Act. As the standard deduction is a basic deduction, most of the information in this course is centered around the different itemized deductions. Last Revision: March 2024

$32.00 2 CPE Full Description

Stock and Debt Basis for S Corporation Shareholders

Area: Federal Tax Law

Description: Why does basis matter for a shareholder in an S Corporation? The ability of the shareholder to calculate deductions involving the corporation on a personal tax return is limited by the taxpayer’s basis in the corporation. This webinar discusses how to properly document S corporation basis in order to support losses and deductions claimed on shareholder’s individual returns.

Last Revision: July 2024

$18.00 1 CPE Full Description

Taking Care of Business: Corps, S Corps, Partnerships

Area: Federal Tax Law

Description: BUNDLED COURSES! So many ways to structure a business – so many tax implications. Whether your clients are a corporation, an S corp, or a partnership, we’ve got you covered. We’ll give you background on the various structures, some key tax implications, and guidance on how to complete the right forms and schedules.

Buying these three courses as a package will also save you money! Buy all three together and save $12 off the regular price!

Total of 6 CPE credits.

$84.00 6 CPE Full Description

Tax Treatment of Life Insurance Proceeds

Area: Federal Tax Law

Description: 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. It also addresses the general rules governing the taxation of life insurance policy death benefit proceeds and examines the consequences of: a transfer for value; inclusion of a policy in a qualified plan; corporate-owned life insurance; and the payment of death benefits under a settlement option. The course also discusses the tax treatment of proceeds received under viatical settlements and accelerated death benefits. In addition, it considers the modified endowment contract (MEC) rules, the tax consequences of a life insurance policy’s MEC status, the tax treatment of policy loans, withdrawals and surrenders and the tax treatment of proceeds received under life settlements. Revision Date: March 2024

$48.00 3 CPE Full Description

Tax Treatment of Retirement Plans Pensions and Annuities

Area: Federal Tax Law

Description: 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: March 2024

$48.00 3 CPE Full Description

The § 199A Pass-Through Deduction

Area: Federal Tax Law

Description: 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 eligible for the TCJA’s pass-through deduction. The Section 199A Pass-Through Deduction course examines this deduction. Revision Date: April 2024

$48.00 3 CPE Full Description

Virtual Currency

Area: Federal Tax Law

Description: You are more likely than ever to encounter clients who have engaged in one or more virtual currency transactions during the year and who may have taxable income as a result. We’ll look at the nature of virtual currency and the tax implications for your clients. Last Revision: April 2024

$32.00 2 CPE Full Description

When Things Go Wrong & How to Fix It

Area: Federal Tax Law

Description: BUNDLED COURSES! Sometimes things go wrong, either by mistake or intention. In these courses you’ll learn about all the things that can go wrong with a tax return, including criminal activity. You’ll find out how to fix some of the issues. And you’ll know how to help your clients if IRS collections are necessary.

Buying these three courses as a package will also save you money! Buy all three together and save $10 off the regular price!

Total of 5 CPE credits.

$70.00 5 CPE Full Description

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