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.

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

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

Selling Your Home: Tax Implications

Area: Federal Tax Law

Description: NEW!

Is your client selling their home? Is the home a primary or secondary residence, a business or rental? Are there short-term or long-term gains or losses to calculate? The various rules that apply to the sale of a home are explained in this course, along wit...

$30.00

Standard and Itemized Deductions

Area: Federal Tax Law

Description: Gain an overview of standard and itemized deductions, including new rules applying to the TCJA and the CARES Act. As the standard deduction is a basic deduction, most of the information in this course is centered around the different itemized deductions. Last Revision: November 2021
$30.00

Tax Credit for the Elderly and Disabled

Area: Federal Tax Law

Description: With the costs of housing, healthcare, prescriptions, and other necessities being so high, the tax credit for the elderly and disabled may prove immensely valuable to your clients. This course will help you recognize when an individual qualifies for the credit, know the amounts they might qualif...
$15.00

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...
$30.00

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....
$45.00

Tax Treatment of Retirement Plans Pensions and Annuities

Area: Federal Tax Law

Description: We discuss the federal income tax treatment and limitations related to qualified employee plan contributions and distributions, as well as commercial annuity contracts. Revision Date: March 2022
$45.00

Tax Treatment of Sickness and Injury Plans

Area: Federal Tax Law

Description: This course 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 (HSAs), Archer medical savings accounts (MSAs), health reim...
$45.00

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...
$45.00

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