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.
Federal Income Tax Changes 2018
Area: Federal Tax Law
Description:
This course examines the tax changes effective for the 2018 tax year that are more significant from the perspective of an income tax preparer. Context is provided, as appropriate, to assist readers in understanding the changes.
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 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...
