Self-Study

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.

Amended Returns

Area: Federal Tax Law

Description: NEW!

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 us...

$15.00

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

Area: Ethics

Description: NEW!

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

$30.00

Federal Income Tax Changes 2022

Area: Tax Update

Description: NEW!

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examin...

$90.00

Fringe Benefits: Tax Implications

Area: Federal Tax Law

Description: NEW!

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...

$30.00

Gift Tax

Area: Federal Tax Law

Description: NEW!

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

$15.00

Virtual Currency

Area: Federal Tax Law

Description: NEW!

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 clie...

$30.00

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 enhan...
$15.00

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.
$60.00

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.

Last Revision: March 2022

$30.00

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: March 2022
$30.00

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, for Decedents Dying After December 31, 2020, the better we can serve our clients’ memories, their surviving families, or their executors with the level of knowledge, ef...
$15.00

Federal Response to the Coronavirus Pandemic

Area: Tax Update

Description:

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

$30.00

Home-Office Deduction

Area: Federal Tax Law

Description: This course examines the federal income tax deduction for business use of a home. Revision Date: March 2022
$45.00

Innocent Spouse Relief - From Application to Alleviation of Tax Burden

Area: Federal Tax Law

Description: Spouses filing joint returns are joint and several liable for any resulting taxes. This liability follows both spouses until paid, even if the spouses later divorce. Innocent spouse relief provides the opportunity to escape joint and several liability in certain circumstances.
$15.00

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 2022
$45.00

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. Revision Date: March 2022
$30.00