Learn about a tax topic on your own time, at your own pace. Study the course materials and pass the final test to earn continuing education credits.
Education Tax Benefits
Area: Federal Tax Law
Description:
This course will examine the programs, credits, deductions, and federal income tax treatment of various items that affect saving for and financing an individual’s education.
EITC Due Diligence
Area: Federal Tax Law
Description:
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.
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".
Revision Date: January 2019
Federal Income Tax Changes 2019
Area: Tax Update
Description:
This course will examine the tax changes that took effect in 2018 as a result of passage of the TCJA and the inflation-changed limits effective for 2019 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in under...
Healthcare Reform - ACA Tax Provisions
Area: Federal Tax Law
Description:
This course will review the principal provisions of the Patient Protection and Affordable Care Act (PPACA) and will examine its tax impact on individuals and businesses.
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.
Practice Before the IRS
Area: Federal Tax Law
Description:
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.
Tax Treatment of Individual Retirement Arrangements
Area: Federal Tax Law
Description:
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...
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....
Tax Treatment of Retirement Plans Pensions and Annuities
Area: Federal Tax Law
Description:
This course discusses the federal income tax treatment of, and limitations related to a) qualified employee plan contributions and distributions, and b) commercial annuity contracts.
Revision Date: January 2019
Tax Treatment of Sickness and Injury Plans
Area: Federal Tax Law
Description:
Tax Treatment of Sickness and Injury Plans is an online course that 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 (H...
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 eligi...
