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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 examines the programs, credits, deductions, and federal income tax treatment of various items that affect saving for and financing an individual’s education.

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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.

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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.

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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