Use your Online CPE Hours to complete any of the courses listed below.
CPE Course  | CPE Hours | New | IRS Course Category  | | California Tax for CRTPs | More(+) | 5 | | California Only | COURSE OVERVIEW
This course covers rules specific to California income tax returns. Program content includes residency rules for individuals, filing requirements, community property rules, deductions, adjustments, credits, AMT, and other taxes.
Availability
Now
CPE CREDIT HOURS
5 Credit Hours. One 50-minute period equals one CPE/CE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Individuals who prepare California income tax returns are encouraged to participate in this course.
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0032
|  | | Avoid Ethical Violations | More(+) | 2 | | Ethics | COURSE OVERVIEW
This course provides continuing professional education (CPE) for tax practitioners to assist in avoiding sanctions for failure to comply with regulations governing the practice of tax preparers before the IRS. Subjects include disciplinary sanctions imposed on tax practitioners by the Office of Professional Responsibility and cases brought against tax practitioners for failing to file federal tax returns or remit funds for payment of taxes, assisting in the understatement of tax, executing tax fraud, asserting frivolous positions, and aiding and abetting another person to practice before the IRS during a period of suspension.
Availability
Now
CPE CREDIT HOURS
2 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who represent taxpayers before the Internal Revenue Service, or individuals who are preparing to become enrolled to represent taxpayers.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-E-00235-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0012 | | | Circular 230 Ethics | More(+) | 2 | | Ethics | COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance understanding of regulations governing the practice of Enrolled Agents, CPAs, attorneys, and other individuals who prepare tax returns for compensation. Subject matter includes information about requirements to obtain a preparer tax identification number (PTIN), eligibility for enrollment to practice before the IRS, conduct in representation, violations of regulations, and disciplinary proceedings.
Availability
Now
CPE CREDIT HOURS
2 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who represent taxpayers before the Internal Revenue Service, or individuals who are preparing to become enrolled to represent taxpayers.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-E-00234-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0006
| | | Disclosing Client Information | More(+) | 2 | | Ethics | PROGRAM CONTENT
This course provides continuing professional education (CPE) to enhance understanding of rules that apply to disclosure and use of client tax return information by a tax return preparer. Subject matter includes allowable disclosure and use, as well as the wording and manner of obtaining mandatory consents from clients to disclose or use their tax return information.
Availability
Now
CPE CREDIT HOURS
2 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare tax returns or otherwise have access to taxpayer information obtained as part of a tax preparation engagement.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-E-00240-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0035
| | | Seniors and Taxpayers With Disabilities | More(+) | 2 | | Federal Tax Law | PROGRAM CONTENT
This course provides continuing professional education (CPE) for tax professionals who provide advice to clients who are senior citizens or disabled. Subject matter includes various tax provisions relating to a taxpayer’s age, tax treatment of pensions and Social Security benefits, tax treatment of nursing costs, tax effects of reverse mortgages, and requirements for household employees. Content also includes information about tax issues specific to individuals with disabilities.
Availability
Now
CPE CREDIT HOURS
2 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual or small business tax returns are encouraged to take this course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00246-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0052 | | | Divorced Taxpayers | More(+) | 1 | | Federal Tax Law | PROGRAM CONTENT
This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for taxpayers in divorce situations. Subject matter includes the new rules for determination of deductible and taxable alimony, dependency, treatment of retirement benefit settlements, and steps to take when a conflict of interest exists.
Availability
Now
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
This course is recommended for tax professionals who prepare tax returns for compensation and other
individuals who assist paid preparers.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00241-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0053
| | | Death of a Taxpayer | More(+) | 1 | | Federal Tax Law | PROGRAM CONTENT
This course provides continuing professional education (CPE) to enhance knowledge of steps to take after an individual has died. Topics include decedents final income tax return, income in respect of decedent, property passing at death, probate assets, and personal representatives.
Availability
Now
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this
course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00239-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0056 | | | Limited Liability Companies (LLCs) | More(+) | 1 | | Federal Tax Law | PROGRAM CONTENT
Content includes a general overview of tax rules for limited liability companies (LLCs), default rules for tax classification of LLCs, elections available for tax treatment of LLCs, and LLC comparison to taxation of corporations and partnerships. Rules for disregarded entities, liability issues, and conversion of single-member to multi-member LLCs are also discussed. The course provides continuing professional education (CPE) to enhance a preparer’s competence in advising business tax clients and satisfies education requirements for one hour of federal tax law.
Availability
Now
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
This course is recommended for tax professionals who advise and prepare small business tax returns for
clients.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is
appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00244-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0060
| | | Estates | More(+) | 2 | ✓ | Federal Tax Law | Coming Soon! | | | Trusts | More(+) | 2 | | Federal Tax Law | PROGRAM CONTENT
This course provides continuing professional education (CPE) to enhance knowledge of the taxation of trust. Topics include simple and complex trusts, grantor trusts, trust accounting income, income distribution deduction, distributable net income, and Form 1041, U.S. Income Tax Return for Estates and Trusts.
Availability
Now
CPE CREDIT HOURS
2 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this
course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00250-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0061
| | | Sharing / Gig Economy | More(+) | 1 | | Federal Tax Law | PROGRAM CONTENT
This course provides continuing education to enhance understanding of the growing sharing economy. Subject matter includes renting a spare bedroom, providing car rides and other services, reporting requirements, and estimated tax payments.
Availability
Now
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual or small business tax returns are encouraged to take this course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00247-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0073 | | | Clients With Unpaid Taxes | More(+) | 1 | | Federal Tax Law | COURSE OVERVIEW
This course provides continuing professional education to enhance competence in assisting clients who owe the IRS and do not have funds immediately available to pay the balance due. Subject matter includes filing deadlines, payment deadlines, computation of penalties and interest, payment options, installment agreements, and offers in compromise.
Availability
Now
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
This course is recommended for tax professionals who prepare tax returns for compensation and other individuals who assist paid preparers.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00237-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0030
| | | Farmers | More(+) | 2 | ✓ | Federal Tax Law | COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for taxpayers whose primary source of income is from farming. Subject matter includes determining the proper method of accounting, proper reporting of income and deductions, proper reporting of agricultural program payments, and income averaging.
Availability
September 15, 2020
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
Coming soon!
RECOMMENDED PARTICIPANTS
Individuals who have prepared Form 1040 tax returns.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
TBD
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
TBD
| | | Hot Topics | More(+) | 3 | ✓ | Federal Tax Law | COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns. Subject matter covers areas of growing concern to the IRS including virtual currency, data security, and the sharing/gig economy.
Availability
September 15, 2020
CPE CREDIT HOURS
3 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
Coming soon!
RECOMMENDED PARTICIPANTS
Individuals who have prepared Form 1040 tax returns.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
TBD
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
TBD
| | | Foreign Tax Issues | More(+) | 1 | ✓ | Federal Tax Law | Coming Soon! | | | Qualified Business Income Deduction | More(+) | 3 | ✓ | Federal Tax Law | COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance understanding of the qualified business income deduction. Subject matter includes information on who qualifies for the deduction, what qualified business income is, specified service trades or businesses, relevant pass-through entities, computing the deduction, thresholds, limitations, REIT/PTP income, aggregation, cooperatives, and new forms issued for the qualified business income deduction.
Availability
Now
CPE CREDIT HOURS
3 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course.
PROGRAM LEVEL
Update. This course provides a general review of new developments in taxation. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-U-00251-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0074 | | | Individual Tax Prep 201 | More(+) | 4 | | Federal Tax Law | PROGRAM CONTENT
This course provides continuing professional education (CPE) to prepare individual income tax returns. Subject matter includes information on reporting sales of capital assets, business expenses, reporting rental activities, basics on pass-through entities, IRAs, self-employed taxpayers, itemized deductions, taxes, credits, due diligence, identity theft, penalties, and amended returns. This course supplements information presented in Individual Tax Prep 101.
Availability
Now
CPE CREDIT HOURS
4 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course.
PROGRAM LEVEL
Basic. This course provides information on a knowledge level most beneficial to tax professionals who are new to a skill or attribute, such as staff or entry level personnel. It may also benefit a seasoned professional with limited exposure to the area.
IRS PROGRAM NUMBER
7VT8K-T-00243-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0037
| | | Individual Tax Prep 101 | More(+) | 5 | | Federal Tax Law | PROGRAM CONTENT
This course provides continuing professional education (CPE) to review basic information about preparing income tax returns for individuals. Subject matter includes information about filing status, dependents, income, adjustments and deductions, standard deduction, and tax credits for individuals.
Availability
Now
CPE CREDIT HOURS
5 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course.
PROGRAM LEVEL
Basic. This course provides information on a knowledge level most beneficial to tax professionals who are new to a skill or attribute, such as staff or entry level personnel. It may also benefit a seasoned professional with limited exposure to the area.
IRS PROGRAM NUMBER
7VT8K-T-00248-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0077
| | | Data Security | More(+) | 1 | | Federal Tax Law | PROGRAM CONTENT
Content includes information about how to recognize fraudulent communication designed to look like official IRS correspondence, report information security incidents, and protect client information. The new identity theft protections afforded by the Taxpayer First Act are described. The study materials also describe signs that a client’s identity may have been stolen and what steps to take if a client’s information appears to have been fraudulently used.
Availability
Now
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
This course is recommended for tax professionals who prepare tax returns for compensation and other
individuals who assist paid preparers.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00238-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0066
| | | Business Entities | More(+) | 4 | ✓ | Federal Tax Law | COURSE OVERVIEW
This course provides continuing professional education (CPE) to for tax professionals to address taxation, basis, and reporting issues for C corporations, S corporations, partnerships, and exempt organizations. Problems with organization and administration of these business entities are examined by use of court decisions that illustrate how tax rules apply in real-life situations, with focus on distributions from the business entity to individuals with an ownership interest.
Availability
September 15, 2020
CPE CREDIT HOURS
4 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
Coming soon!
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual or business tax returns.
PROGRAM LEVEL
Intermediate. This course provides information on a knowledge level that builds on a basic program and will be most beneficial for tax professionals with detailed knowledge in the area. Such persons are often mid-level personnel with operational and/or supervisory responsibilities.
IRS PROGRAM NUMBER
TBD
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
TBD
| | | Clients With Dependents | More(+) | 4 | | Federal Tax Law | COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for individuals. Subject matter includes information about the effect of children and other qualifying persons on deductions, exemptions, credits, and filing status issues.
Availability
Now
CPE CREDIT HOURS
4 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00236-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0071
| | | Real Estate and Rental Activities | More(+) | 3 | | Federal Tax Law | PROGRAM CONTENT
The course provides continuing professional education (CPE) for tax professionals to enhance competence in preparation of tax returns for clients with rental real estate activities. Subjects include the tax treatment for home ownership and rental real estate. Home ownership topics include deductible expenses, basis, the exclusion of gain on sale, and federally-declared disasters. Rental real estate topics include income, expenses, depreciation, at-risk limitations, passive loss limitations, and gain or loss from the sale of rental real estate.
Availability
Now
CPE CREDIT HOURS
3 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00249-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0076
| | | High Income Taxpayers | More(+) | 1 | ✓ | Federal Tax Law | COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for higher income taxpayers. Subject matter includes net investment income tax, additional Medicare tax, executive compensation and stock options, gifting appreciated stock, backdoor Roth IRAs, 529 plans, and paying for college.
Availability
September 15, 2020
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
Coming soon!
RECOMMENDED PARTICIPANTS
Individuals who have prepared Form 1040 tax returns.
PROGRAM LEVEL
Intermediate. This course provides information on a knowledge level that builds on a basic program and will be most beneficial for tax professionals with detailed knowledge in the area. Such persons are often mid-level personnel with operational and/or supervisory responsibilities.
IRS PROGRAM NUMBER
TBD
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
TBD
| | | Ministers | More(+) | 1 | | Federal Tax Law | PROGRAM CONTENT
This course provides continuing education to enhance understanding of the complex tax rules for members of the clergy. Subject matter includes exclusion of rental allowance or fair rental value of a parsonage, expenses allocable to tax-free income, and self-employment tax coverage.
Availability
Now
CPE CREDIT HOURS
1 Credit Hour. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-T-00245-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0068
| | | Self-Employed | More(+) | 4 | ✓ | Federal Tax Law | COURSE OVERVIEW
This course provides continuing professional education (CPE) for tax professionals to enhance competence in preparation of tax returns for individuals who are self-employed. Subject matter includes business use of the home, family income shifting, travel expenses, depreciation, business deductions, self-employment tax, and Form 1099-NEC.
Availability
September 15, 2020
CPE CREDIT HOURS
4 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
Coming soon!
RECOMMENDED PARTICIPANTS
Individuals who have prepared Form 1040 tax returns.
PROGRAM LEVEL
Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
TBD
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
TBD
| | | Annual Federal Tax Refresher | More(+) | 6 | | Federal Tax Refresher | COURSE OVERVIEW
Program content includes textual explanations of tax concepts in the context of a refresher course for tax
professionals who are familiar with filing Form 1040 for individual taxpayers. The course meets requirements
for the IRS Annual Federal Tax Refresher Course (AFTR).
Availability
June 15, 2020
PROGRAM CONTENT
Program content includes textual explanations of tax concepts in the context of a refresher course for tax professionals who are familiar with filing Form 1040 for individual taxpayers.
EXPIRATION DATE
This course must be successfully completed by December 31, 2020, to be valid for the 2020 filing season.
This course expires after December 31, 2020.
CPE CREDIT HOURS
6 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual income tax returns are encouraged to participate in this course. Credits for this course are not available to Enrolled Agents.
PROGRAM LEVEL
Review. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-A-00233-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0070
| | | New Tax Law | More(+) | 3 | ✓ | Tax Law Updates | COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance understanding of new tax law
as it pertains to individuals. Subject matter includes information on gifting, IP PIN program, investing in
Opportunity Zone Funds, FACTA, NOL limitations, employer parking expense disallowance, HRA proposed
regulations, and due diligence requirements.
Availability
Now
CPE CREDIT HOURS
3 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
View
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual tax returns.
PROGRAM LEVEL
Update. This course provides a general review of new developments in taxation. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
7VT8K-U-00232-19-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0075 | | | COVID-19 | More(+) | 2 | ✓ | Tax Law Updates | COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance understanding of the new rules and regulations that have been issued in response to the pandemic. Subject matter includes information on the Economic Impact Payment, Pandemic Unemployment Compensation, changes to retirement plan contributions, distributions, and loans, charitable contributions, qualifying medical expenses, student loans, IRS compliance programs, Employee Retention Credit, Paid Sick Leave and Family Leave Credits, deferment of payroll tax payments, NOLs, excess business loss limitation, corporate minimum tax credit, business interest deduction limitation, and qualified improvement property technical fix.
Availability
September 15, 2020
CPE CREDIT HOURS
2 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
Coming soon!
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual or business tax returns.
PROGRAM LEVEL
Update. This course provides a general review of new developments in taxation. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
TBD
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
TBD
| | | Federal Tax Law Update | More(+) | 3 | ✓ | Tax Law Updates | COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance understanding of the new rules and regulations that have been issued in the last year. Subject matter contains coverage of the Further Consolidated Appropriations Act of 2020 and the SECURE Act including, expired provisions that were extended, 529 plans, changes to IRA contributions and distributions, inherited retirement plans, 401(k) plan changes, and the new credit and limitation for small employer retirement plans. Subject matter also includes a brief overview of the pandemic legislation affecting individual and business taxpayers, new Form 1099-NEC, Form 14815, Form W-4, and new rules for hemp producers and sellers.
Availability
September 15, 2020
CPE CREDIT HOURS
3 Credit Hours. One 50-minute period equals one CPE Credit Hour.
LEARNING OBJECTIVES
Coming soon!
RECOMMENDED PARTICIPANTS
Tax professionals who prepare individual or business tax returns.
PROGRAM LEVEL
Update. This course provides a general review of new developments in taxation. It is appropriate for tax professionals at all organization levels.
IRS PROGRAM NUMBER
TBD
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
TBD
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