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.
Area: Federal Tax Law
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...
Ethical Issues: A Tax Preparer’s Scope, Duties, and Best Practices
Area: Ethics
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
Federal Income Tax Changes 2022
Area: Tax Update
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...
Fringe Benefits: Tax Implications
Area: Federal Tax Law
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...
Area: Federal Tax Law
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
Area: Federal Tax Law
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...
Area: Federal Tax Law
Area: Federal Tax Law
Area: Federal Tax Law
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
Enrolled Agent Ethical Standards - Practices and Procedures
Area: Ethics
Area: Federal Tax Law
Federal Response to the Coronavirus Pandemic
Area: Tax Update
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
Area: Federal Tax Law
Innocent Spouse Relief - From Application to Alleviation of Tax Burden
Area: Federal Tax Law
Area: Federal Tax Law
Area: Federal Tax Law
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