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-00255-20-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-00257-20-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
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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-00261-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0035
| | | 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-00260-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0056
| | | Estates | More(+) | 2 | ✓ | Federal Tax Law | PROGRAM CONTENT
This course provides continuing professional education (CPE) to enhance knowledge of the taxation of estates. Topics include personal representatives, when an estate begins, inherited property, estate filing requirements, 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-00271-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0082
| | | 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-T-00267-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0083
| | | 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-00266-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0037
| | | Business Entities | More(+) | 4 | ✓ | Federal Tax Law | COURSE OVERVIEW
This course provides continuing professional education (CPE) 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
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 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
7VT8K-T-00256-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0081
| | | 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, 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-00258-20-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-00268-20-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 preparation of tax returns. The study material discusses tax issues generally specific to high income taxpayers. Topics include alternative minimum tax, employee stock options, donating stock to charity, backdoor Roth IRA contributions, and portability of the deceased spousal unused exclusion (DSUE) election.
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
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
7VT8K-T-00263-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0086
| | | 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. Topics addressed in this study guide include business use of the home, family income shifting, travel expenses, depreciation, and farming activities.
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-00269-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0088
| | | 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, deductions, 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-00265-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0077
| | | 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. Relief provided to taxpayers by the People First Initiative for installment agreements, liens, and levies is also covered.
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-00259-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0030
| | | Farmers | More(+) | 1 | ✓ | Federal Tax Law | COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance 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
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-00262-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0084
| | | Hot Topics | More(+) | 3 | ✓ | Federal Tax Law | COURSE OVERVIEW
This course provides continuing education to enhance understanding of virtual currency, the growing sharing/gig economy, and data security. Subject matter includes IRS initiatives related to virtual currency, the taxation of virtual currency, tax rules related to the sharing/gig economy, new scams that threaten data security, and IRS initiatives to reduce identity theft.
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-00264-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0087
| | | Foreign Tax Issues | More(+) | 2 | ✓ | Federal Tax Law | COURSE OVERVIEW
This course provides continuing professional education (CPE) to enhance understanding of foreign tax issues. Subject matter includes resident aliens, nonresident aliens, U.S. taxpayers abroad, substantial presence test, bona fide residence test, foreign earned income exclusion, Foreign Tax Credit, tax return extensions, FBAR, and Form 8938.
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
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
7VT8K-T-00270-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0085
| | | 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
| | | 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
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-00254-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0080
| | | 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
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 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-00253-20-S
NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER
109322
CTEC COURSE NUMBER
6193-CE-0079
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