Online CPE

Course 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. The course meets requirements for the IRS Annual Federal Tax Refresher Course (AFTR).
Credits for this course are not available to Enrolled Agents.

CPE Credit Hours

6 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. What's New for Individuals
   • 1-A Apply certain inflation-adjusted limits for 2026.
   • 1-B Determine current standard mileage rates.
   • 1-C Identify Form 1099-K reporting requirements.
   • 1-D Recognize new information reporting rules for Forms 1099-MISC and 1099-NEC.
   • 1-E Apply changes to the Child and Dependent Care Credit.
   • 1-F Identify the refundable portion of the Adoption Credit.
   • 1-G Recognize new requirements for education credits.
   • 1-H Identify changes for the Alternative Fuel Refueling Property Credit.
   • 1-I Determine updates for certain itemized deductions.
   • 1-J Recognize additional deductions on Schedule 1-A (Form 1040).
   • 1-K Determine new charitable contribution limits for itemizers or nonitemizers.
   • 1-L Recognize expanded qualifying expenses for certain QTP (529 plan) distributions.
   • 1-M Identify eligibility for Trump Accounts.
   • 1-N Recognize certain changes for health savings accounts.
2. Income
   • 2-A Recognize the various filing statuses available to taxpayers.
   • 2-B Determine the taxability of earnings.
   • 2-C Recognize when Schedule B (Form 1040) must be completed.
   • 2-D Determine taxability of Social Security benefits and retirement income.
   • 2-E Recognize rules applicable to individual retirement arrangements (IRAs).
   • 2-F Identify the characteristics of taxable unemployment compensation.
   • 2-G Determine the taxability of alimony.
   • 2-H Define a sole proprietor's gross income and expenses.
   • 2-I Determine factors that differentiate a for-profit business from a hobby.
   • 2-J Identify business use of home rules.
   • 2-K Recognize Schedule C (Form 1040) recordkeeping requirements.
   • 2-L Identify deductible meal or entertainment expenses.
   • 2-M Identify Section 179 expense deduction limitations.
   • 2-N Calculate the special depreciation allowance limits.
   • 2-O Apply the luxury auto depreciation limits.
   • 2-P Identify listed property.
   • 2-Q Recognize rules for reporting capital gains and losses on Schedule D (Form 1040) and Form 8949.
3. Itemized Deductions and Credits
   • 3-A Identify a taxpayer's allowed standard deduction.
   • 3-B Determine deductible medical expenses.
   • 3-C Calculate deductible state and local taxes.
   • 3-D Recognize deductible home mortgage interest limit.
   • 3-E Recognize qualifying charitable contributions.
   • 3-F Apply the AGI limits for cash contributions.
   • 3-G Apply the casualty loss deduction for federally- or state-declared disaster areas.
   • 3-H Recognize the moving expense deduction for members of the Armed Forces.
   • 3-I Identify record substantiation rules.
   • 3-J Determine eligibility for the Child Tax Credit, Credit for Other Dependents, Child and Dependent Care Credit, education credits, or Earned Income Credit.
4. General Topics
   • 4-A Determine the tax rules for digital assets.
   • 4-B Identify the alternative minimum tax (AMT) exemption and phaseout amounts.
   • 4-C Determine the qualified business income deduction (QBID) provisions.
   • 4-D Identify children subject to the Kiddie Tax.
   • 4-E Recognize limitations for IRC section 529 college savings plans.
   • 4-F Identify contribution and rollover limitations for Achieving a Better Life Experience (ABLE) accounts.
   • 4-G Apply rules for exclusion of student loan debt forgiveness.
   • 4-H Apply the net operating loss (NOL) limitations.
   • 4-I Determine the Premium Tax Credit provisions and applications.
   • 4-J Recognize fringe benefit requirements.
5. Payments, Extensions, and Practices
   • 5-A Differentiate withholding and estimated tax payment requirements for individuals.
   • 5-B Distinguish payment and refund options available when filing Form 1040.
   • 5-C Identify tax return due dates.
   • 5-D Recognize steps to be taken by victims of tax-related identity theft.
   • 5-E Identify issues related to safeguarding taxpayer data.
   • 5-F Recognize proper usage of Individual Tax Identification Numbers (ITINs).
6. Procedures and Rules of Professional Responsibility
   • 6-A Identify violations of conduct standards that may result in preparer penalties.
   • 6-B Recognize due diligence procedures for the Head of Household filing status, Earned Income Credit (EIC), Child Tax Credit, Credit for Other Dependents, and American Opportunity Credit.
   • 6-C Recognize the steps necessary to comply with e-file procedures.
   • 6-D Determine Annual Filing Season Program - Record of Completion requirements.
   • 6-E Distinguish the Circular 230 consent statement requirements.
   • 6-F Identify limited representation rights for AFSP participants.
   • 6-G Recognize the features of Individual Online or Tax Pro Accounts.

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.

Prerequisites

Individuals who have prepared Form 1040 tax returns.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-A-00389-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00116

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

This course covers rules specific to California income tax returns. Program content includes residency rules for individuals, 2025 filing requirements, community property rules, deductions, adjustments, credits, AMT, and other taxes.

CPE Credit Hours

5 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Residency Requirements
   • 1-A Determine residency status for California individuals.
   • 1-B Determine residency of a taxpayer present in California for temporary or transitory purposes.
   • 1-C Identify exceptions to the general residency rules for specific professions.
   • 1-D Calculate California tax for nonresidents and part-year residents.
   • 1-E Classify categories of income as taxable or nontaxable by the state of California.
2. Filing Requirements
   • 2-A Compare certain filing statuses.
   • 2-B Determine eligibility for Head of Household filing status.
   • 2-C Determine 2025 filing requirements for California tax returns.
   • 2-D Determine filing requirements for residents of or individuals in foreign countries.
   • 2-E Identify California filing issues for military personnel.
3. Community Property and Married/RDP Filing Separately
   • 3-A Identify community property rules for California.
   • 3-B Distinguish community or separate property and income.
   • 3-C Determine the division of income, deductions, and credits for California individuals filing separate returns.
   • 3-D Compute the division of income for California taxpayers filing separate returns.
   • 3-E Identify differences between California tax law and federal tax law for individuals filing Married/RDP Filing Separately.
4. Deductions, Exemption Credits, and Adjustments
   • 4-A Determine the California standard deduction.
   • 4-B Calculate California itemized deductions.
   • 4-C Determine California itemized deductions limitation.
   • 4-D Calculate total California exemption credits available per taxpayer.
   • 4-E Identify California differences for adjustments to federal income.
5. Credits, AMT, and Health Care Penalty
   • 5-A Identify California tax credits available for personal income tax purposes.
   • 5-B Determine eligibility for the California Child and Dependent Care Credit.
   • 5-C Determine eligibility for California credits available for low-income taxpayers.
   • 5-D Recognize when California alternative minimum tax (AMT) applies to certain taxpayers.
   • 5-E Determine the California individual shared responsibility penalty for not having minimum essential health care coverage.

Recommended Participants

Individuals who prepare California 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.

Prerequisites

Individuals with a basic knowledge of preparing federal Form 1040, U.S. Individual Income Tax Return.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

N/A

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00115

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course 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.

CPE Credit Hours

5 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Filing Status, Filing Requirements, Dependents
   • 1-A Recognize the filing status rules.
   • 1-B Determine the limitations for filing as Head of Household.
   • 1-C Identify filing requirements based on filing status and income.
   • 1-D Apply the tests for claiming someone as a dependent.
   • 1-E Recognize the special dependency rules for divorced or separated parents.
2. Income
   • 2-A Identify taxable and nontaxable income.
   • 2-B Differentiate between total income, adjusted gross income (AGI), and taxable income on Form 1040.
   • 2-C Identify what is reported in the various boxes on Form W-2.
   • 2-D Determine when a taxpayer is required to use Schedule B.
   • 2-E Recognize the various Forms 1099 received for retirement income.
3. Adjustments and Deductions
   • 3-A Recognize the impact adjustments have on income.
   • 3-B Apply the rules for the student loan interest deduction.
   • 3-C Compute the allowable contribution to a health savings account.
   • 3-D Identify when a taxpayer is eligible for an increased standard deduction.
   • 3-E Determine which taxpayers are allowed to use the tax tables.
4. Credits
   • 4-A Recognize the difference between refundable and nonrefundable credits.
   • 4-B Determine the requirements for claiming the Earned Income Credit.
   • 4-C Compute the Child and Dependent Care Credit.
   • 4-D Identify qualifications for claiming the Child Tax Credit.
   • 4-E Calculate the excess Social Security amount withheld for a taxpayer.
5. Miscellaneous Topics
   • 5-A Identify who might need to make estimated tax payments.
   • 5-B Recognize the various options a taxpayer has when he or she has a refund or balance due.
   • 5-C Identify situations when someone other than the taxpayer may sign the return on the taxpayer’s behalf.
   • 5-D Recognize unique tax rules for taxpayers in the military or clergy.
   • 5-E Determine various misconceptions taxpayers may have regarding taxes.

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.

Prerequisites

None.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00399-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00077

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

This course provides continuing professional education (CPE) for tax professionals to enhance competence in preparation of tax returns containing specialized transactions in such areas as depreciation, payroll, and gain or loss from the disposition of business property, as well as issues relating to personal service corporations, personal holding companies, excess net passive income tax, and accumulated earnings tax.

CPE Credit Hours

4 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Advanced Depreciation Topics
   • 1-A Compute short-year depreciation.
   • 1-B Differentiate between leases and conditional sales contracts.
   • 1-C Determine the rules for qualified real property.
   • 1-D Recognize when a depreciation error may be corrected by filing an amended return.
   • 1-E Identify accounting method changes related to depreciation.
2. Advanced Payroll Withholding Topics
   • 2-A Determine an employer’s filing requirements for payroll tax withholding.
   • 2-B Identify when to make a timely payroll tax deposit.
   • 2-C Describe actions a payer must take after being notified by the IRS that the payee may be subject to backup withholding.
   • 2-D Recognize who may be considered a responsible person liable for the trust fund recovery penalty.
   • 2-E Define an employer’s proper tax treatment of employee tips.
3. Sales, Dispositions, and Liquidations
   • 3-A Classify assets upon sale of a business for reporting on Form 8594, Asset Acquisition Statement.
   • 3-B Identify situations favoring the sale or purchase of assets vs stock when transacting the sale of a business.
   • 3-C Determine the correct tax treatment of gain or loss resulting from the sale of business assets.
   • 3-D Recognize types of income associated with the sale of a business that may be subject to self-employment tax.
   • 3-E Calculate the correct ordinary income amount due to depreciation recapture.
4. Other Advanced Business Topics
   • 4-A Compute excess net passive income for an S corporation.
   • 4-B Identify rules under various personal service corporation provisions.
   • 4-C Recognize reasonable needs allowing for a corporation to accumulate earnings while avoiding the accumulated earnings tax.
   • 4-D Distinguish types of income that might subject a corporation to the personal holding company tax.
   • 4-E Classify a grouping of corporations connected by common ownership.

Recommended Participants

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

Program Level

Advanced. This course provides information on a level most useful for individuals with mastery of the particular topic. It will focus on the development of in-depth knowledge, a variety of skills, or a broader range of applications, and is appropriate for seasoned tax professionals as well as other professionals with specialized knowledge in the subject area.

Prerequisites

Individuals who have prepared business tax returns.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00391-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00011

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

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 claiming children and other qualifying persons as dependents on deductions, credits, and filing status.

CPE Credit Hours

4 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Dependency and Filing Requirements
   • 1-A Distinguish between a qualifying child and a qualifying relative for dependency purposes.
   • 1-B Determine eligibility for a taxpayer to claim the Head of Household filing status.
   • 1-C Determine if a dependent is required to file a tax return when he or she has income.
   • 1-D Apply the tiebreaker rules for a dependent claimed by more than one taxpayer.
   • 1-E Identify who may be claimed as a dependent by legal guardians, including foster parents.
2. Credits Based on Dependents
   • 2-A Identify qualifying children for purposes of claiming the Earned Income Credit (EIC).
   • 2-B Determine eligibility for claiming a credit or exclusion for child and dependent care expenses.
   • 2-C Recognize qualifying children for purposes of the Child Tax Credit.
   • 2-D Identify the year in which a taxpayer may claim a credit or exclusion for qualified adoption expenses.
   • 2-E Recognize education credits available for students in college.
   • 2-F Recognize the effect scholarships have on the education benefits.
3. Dependent Tax Issues
   • 3-A Recognize unearned income for purposes of the Kiddie Tax.
   • 3-B Distinguish the amount of a child's income that is subject to the parents' tax rate under the Kiddie Tax rules.
   • 3-C Recognize dependents who are eligible individuals for Trump accounts.
   • 3-D Determine who is responsible for filing a tax return and paying tax owed for a dependent.
   • 3-E Identify rules for providing health care coverage to adult children.
4. Divorce or Separation
   • 4-A Identify requirements for a noncustodial parent to claim a qualifying child.
   • 4-B Identify the custodial parent when a child lives with both parents during the year.
   • 4-C Determine characteristics of child support payments.
   • 4-D Recognize the rules for claiming medical expenses for a child of divorced or separated parents.

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.

Prerequisites

Individuals who have prepared Form 1040 tax returns.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00394-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00071

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

This course provides continuing professional education (CPE) to review basic information about preparing income tax returns for individuals. Subject matter includes information about income, adjustments, deductions, and tax credits for individuals.

CPE Credit Hours

4 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Income and Expenses
   • 1-A Determine the holding period for capital assets.
   • 1-B Identify deductible business expenses.
   • 1-C Determine the correct form or schedule to use for rental income and expenses.
   • 1-D Calculate the business use of home deduction.
   • 1-E Recognize how income (or loss) from a partnership or S corporation passes through to a partner or shareholder.
2. Adjustments and Deductions
   • 2-A Determine deductible amounts for contributions to IRAs.
   • 2-B Compute the deduction for self-employment tax.
   • 2-C Calculate deductible mortgage interest.
   • 2-D Recognize the AGI limitations for deducting charitable contributions.
   • 2-E Identify the state and local tax limitation for itemized deductions.
3. Taxes and Credits
   • 3-A Determine the amount of tax owed when a taxpayer has net capital gains.
   • 3-B Apply additional Medicare tax on income above threshold amounts.
   • 3-C Recognize taxpayers that are subject to self-employment tax.
   • 3-D Compute the Retirement Savings Contributions Credit.
   • 3-E Apply the rules for claiming the American Opportunity Credit.
4. Miscellaneous
   • 4-A Recognize the due diligence requirements for paid tax return preparers.
   • 4-B Identify signs of tax-related identity theft.
   • 4-C Recognize who can practice before the IRS.
   • 4-D Identify a penalty that can be avoided by filing an extension.
   • 4-E Determine when an amended return should be filed.

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.

Prerequisites

Individuals who have prepared Form 1040 returns.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00410-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00123

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

This course provides continuing professional education (CPE) for tax professionals to review basic tax information about business entities, including sole proprietorships, LLCs, partnerships, and corporations.

CPE Credit Hours

4 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Business Entities
   • 1-A Determine basic characteristics of business activities.
   • 1-B Recognize types of federal taxes that may apply to business entities.
   • 1-C Identify the information provided by financial statements.
   • 1-D Analyze relevant factors used to determine whether an activity is a hobby or a for-profit business for purposes of deducting losses.
   • 1-E Identify transactions which may cause the IRS to question the integrity of the business’s transactions.
2. Sole Proprietorships/Single-Member LLCs
   • 2-A Recognize the benefits available to a sole proprietor by hiring a family member.
   • 2-B Identify the proper form for computing net profit or loss from a sole proprietorship.
   • 2-C Determine adjustments to income available to self-employed taxpayers.
   • 2-D Identify the limitations for the business-use-of-home deduction.
   • 2-E Contrast the benefits of sole proprietorships and single-member LLCs.
3. Partnerships/Multi-Member LLCs
   • 3-A Recognize what business organization constitutes a partnership for tax purposes.
   • 3-B Discern the effect of reporting pass-through income by a partner.
   • 3-C Differentiate distributive share vs. guaranteed payments.
   • 3-D Identify partnership items that must be separately stated.
   • 3-E Recognize items that will increase a partner’s basis in a partnership.
4. Corporations
   • 4-A Determine the limitations of corporate liability protection.
   • 4-B Recognize S-corporation-eligible shareholders.
   • 4-C Identify characteristics of C corporation taxation that differ from S corporation taxation.
   • 4-D Recognize traits common to both C corporations and S corporations.
   • 4-E Differentiate the benefits of an S corporation when compared to a partnership.

Recommended Participants

Tax professionals with limited knowledge of business entities who wish to expand their understanding of business entity taxation 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.

Prerequisites

Individuals who have some knowledge of basic tax law.

Advance Preparation

None.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00401-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00110

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

The course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for partnerships. Subject matter includes basics of partnership taxation, preparation of Form 1065, U.S. Return of Partnership Income, accompanying forms and schedules, flow-through income and deductions for partners, and end of a partnership.

CPE Credit Hours

4 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Basics of Partnership Tax Return Preparation
   • 1-A Recognize the similarities between reporting income and expenses on Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship), and Form 1065, U.S. Return of Partnership Income.
   • 1-B Identify partnership income that is subject to self-employment tax.
   • 1-C Compute a partner's basis in his or her partnership interest.
   • 1-D Differentiate a partner's capital account from a partner's basis in the partnership.
   • 1-E Recognize differences between current distributions and liquidating distributions of a partnership.
2. Partnership Scenario - Day One Through End of Year
   • 2-A Recognize allocation issues associated with the setup of a partnership.
   • 2-B Differentiate between a partner's distributive share of income and guaranteed payments.
   • 2-C Distinguish amortizable organizational costs and start-up costs.
   • 2-D Recognize the proper treatment of qualified unreimbursed partnership expenses on a partner's individual income tax return.
   • 2-E Compute short-year depreciation for the first year of the partnership's existence.
3. Comprehensive Partnership Example - Preparing Form 1065
   • 3-A Determine the required tax year for a partnership.
   • 3-B Reconcile a partnership's payroll report to extract amounts necessary to report on Form 1065, U.S. Return of Partnership Income.
   • 3-C Identify the proper lines to report income and expense items on the partnership return.
   • 3-D Recognize items which are separately stated and flow directly through to partners on Schedule K-1.
   • 3-E Transfer partnership items from a partner's Schedule K-1 to the partner's Form 1040 and supporting schedules.
4. Sale of a Partnership
   • 4-A Determine classes of assets upon sale of a business and for reporting on Form 8594, Asset Acquisition Statement Under Section 1060.
   • 4-B Differentiate asset allocations favoring the buyer or the seller in the sale of a business situation.
   • 4-C Recognize gain or loss on the sale of a partnership.
   • 4-D Identify items to report on a partner's tax return upon sale of the partnership.
   • 4-E Identify issues likely to be addressed in the case of an IRS audit relating to sale of a partnership.

Recommended Participants

Tax professionals who want to learn to prepare partnership 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.

Prerequisites

Individuals who are familiar with tax rules regarding treatment of business income and expenses for sole proprietors filing Schedule C (Form 1040), Profit or Loss from Business.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00388-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00038

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

This course provides continuing education (CPE) to enhance understanding of the latest developments in federal income tax law. Subject matter includes inflation adjusted items, IRS postmark date, itemized deductions, theft loss deduction for scam victims, qualified business income deduction, Form 1099-K reporting rules, dependent care assistance program, Form 1099-MISC or Form 1099-NEC reporting changes, C corporation charitable contribution deduction, Trump Accounts, casualty loss deduction, Child and Dependent Care Credit, charitable contribution limit for itemizers and nonitemizers, and health savings account changes.

CPE Credit Hours

3 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Individual Tax Provisions
   • 1-A Apply certain inflation-adjusted limits for 2026.
   • 1-B Recognize new IRS rules on the postmark date.
   • 1-C Determine updates for certain itemized deductions.
   • 1-D Identify theft loss deduction for scam victims.
   • 1-E Identify catch-up contributions required to be Roth for certain higher wage earners.
2. Business Tax Provisions
   • 2-A Apply changes for the qualified business income deduction (QBID).
   • 2-B Determine Form 1099-K reporting rules.
   • 2-C Recognize dependent care assistance program changes.
   • 2-D Determine new information reporting rules for Forms 1099-MISC or 1099-NEC.
   • 2-E Compute the charitable contributions deduction for C corporations.
3. OBBBA - 2026 Provisions
   • 3-A Identify eligibility for Trump Accounts.
   • 3-B Determine updates for the casualty loss deduction.
   • 3-C Apply changes to the Child and Dependent Care Credit.
   • 3-D Determine charitable contribution limits for itemizers and nonitemizers.
   • 3-E Recognize certain changes for health savings accounts.

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.

Prerequisites

Individuals who have prepared Form 1040 tax returns.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-U-00397-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00080

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

This course provides continuing education to enhance understanding of Schedule 1-A (Form 1040), Additional Deductions, clients with unpaid taxes, and married taxpayer issues. Subject matter includes calculating and recognizing qualifications for the deductions available on Schedule 1-A (Form 1040), Additional Deductions, including the no tax on tips deduction, no tax on overtime deduction, no tax on car loan interest deduction, and the enhanced deduction for seniors, various penalties the IRS might impose on a taxpayer, ways a taxpayer might pay and/or settle their tax debt with the IRS, innocent spouse relief, injured spouse, community property rules, married filing separately provisions, and filing status when a spouse is a nonresident alien spouse.

CPE Credit Hours

3 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Additional Deductions (Schedule 1-A)
   • 1-A Compute modified adjusted gross income for Schedule 1-A deductions.
   • 1-B Determine the no tax on tips deduction.
   • 1-C Determine the no tax on overtime deduction.
   • 1-D Identify the no tax on car loan interest deduction.
   • 1-E Recognize the enhanced deduction for seniors.
2. Clients With Unpaid Taxes
   • 2-A Determine penalties for missing tax payment deadlines.
   • 2-B Recognize if a taxpayer qualifies for an online payment agreement (OPA).
   • 2-C Identify situations where a taxpayer is eligible for a guaranteed installment agreement to pay tax owed.
   • 2-D Recognize ways a federal tax lien can be removed.
   • 2-E Identify requirements for submitting an offer in compromise to settle a tax debt for less than the full amount owed.
3. Married Taxpayer Issues
   • 3-A Recognize innocent spouses eligible for relief from joint and several liability.
   • 3-B Identify injured spouses eligible for a share of a joint refund.
   • 3-C Apply community property rules to a Married Filing Separate return.
   • 3-D Recognize the tax implications of a Married Filing Separate return.
   • 3-E Determine the filing status when a U.S. taxpayer is married to a nonresident alien.

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.

Prerequisites

Individuals who have prepared Form 1040 tax returns.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00398-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00087

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

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 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.

CPE Credit Hours

2 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Tax Compliance
   • 1-A Recognize the disciplinary sanctions that can be imposed on tax professionals for violating regulations.
   • 1-B Determine sanctions for a practitioner’s failure to file federal tax returns.
   • 1-C Recognize sanctions for a practitioner’s failure to remit funds for payment of taxes.
   • 1-D Identify sanctions for a practitioner willfully failing to sign a tax return.
   • 1-E Determine sanctions for a practitioner willfully preparing a tax return without a valid preparer tax identification number (PTIN).
2. Practitioner Conduct
   • 2-A Identify sanctions for giving false or misleading information to IRS personnel.
   • 2-B Recognize sanctions for knowingly assisting in an understatement of tax.
   • 2-C Determine sanctions for executing tax fraud schemes.
   • 2-D Identify sanctions for asserting frivolous positions.
   • 2-E Recognize sanctions for knowingly aiding and abetting another person to practice before the IRS during a period of suspension.

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.

Prerequisites

None.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-E-00392-26-S

NASBA Field of Study

Regulatory Ethics. Note: All jurisdictions accept courses from Registry sponsors to a certain extent. However, some jurisdictions have additional requirements. You can see which jurisdictions have these requirements at: https://www.nasbaregistry.org/cpe-requirements

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00012

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

This course provides continuing professional education (CPE) to enhance competency in preparing tax returns for individuals with a small business or rental property. Subject matter includes identifying depreciable property, basis, qualifying property for the Section 179 deduction and special depreciation allowance, repairs and improvements, computing depreciation, recovery periods, applicable conventions, and depreciation recapture.

CPE Credit Hours

2 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Depreciation Overview
   • 1-A Identify requirements to depreciate tangible property.
   • 1-B Determine the basis of depreciable property.
   • 1-C Recognize qualifying property for claiming the Section 179 deduction.
   • 1-D Recognize qualifying property for the special depreciation allowance.
   • 1-E Differentiate an expense as a deductible repair or depreciable improvement.
2. Computing Depreciation
   • 2-A Select the applicable recovery period for asset types.
   • 2-B Choose the applicable convention for property types.
   • 2-C Apply the applicable depreciation method for property classes.
   • 2-D Compute the depreciation deduction.
   • 2-E Identify when depreciation recapture is necessary.

Recommended Participants

Tax professionals who prepare tax returns requiring depreciation computations 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.

Prerequisites

Individuals who have prepared Form 1040 tax returns with Schedule C, Schedule E, or Schedule F.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00407-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00120

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

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.

CPE Credit Hours

2 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Tax Preparers and Clients
   • 1-A Recognize individuals who can represent taxpayers before the Internal Revenue Service.
   • 1-B Identify the requirements to become an Enrolled Agent.
   • 1-C Distinguish the conditions required for an individual to represent a taxpayer.
   • 1-D Identify the due diligence requirements for a tax practitioner.
   • 1-E Recognize the requirements regarding communications with clients.
2. Tax Preparer Conduct
   • 2-A Identify actions necessary to allow a practitioner to represent both parties in a potential conflict of interest case.
   • 2-B Identify factors of incompetence or disreputable conduct by a practitioner.
   • 2-C Recognize the penalties which may be imposed by the IRS for incompetence or disreputable conduct.
   • 2-D Apply the requirements for disclosure and use of taxpayer information.
   • 2-E Specify the conditions of a consent to release tax information to a third party.

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.

Prerequisites

None.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-E-00393-26-S

NASBA Field of Study

Regulatory Ethics. Note: All jurisdictions accept courses from Registry sponsors to a certain extent. However, some jurisdictions have additional requirements. You can see which jurisdictions have these requirements at: https://www.nasbaregistry.org/cpe-requirements

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00006

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course 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.

CPE Credit Hours

2 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Use and Disclosure of Tax Return Information
   • 1-A Identify when disclosure and use of tax return information consents are required.
   • 1-B Determine permissible use of tax return information without consent.
   • 1-C Recognize requirements for consents to disclose or use tax return information.
   • 1-D Apply prescribed safeguards for verifying an electronic signature.
   • 1-E Identify criminal penalties for unauthorized disclosure or use of tax return information.
2. Protecting Client Information
   • 2-A Distinguish privacy and security rules applicable to tax preparers.
   • 2-B Identify methods to safeguard client information.
   • 2-C Choose steps to address stolen or lost client information in response to a data security breach.
   • 2-D Recognize steps taken by the IRS to minimize identity theft.
   • 2-E Identify common types of tax scams.

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.

Prerequisites

None.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-E-00377-25-S

NASBA Field of Study

Regulatory Ethics. Note: All jurisdictions accept courses from Registry sponsors to a certain extent. However, some jurisdictions have additional requirements. You can see which jurisdictions have these requirements at: https://www.nasbaregistry.org/cpe-requirements

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00035

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course 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.

CPE Credit Hours

2 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Death of a Taxpayer
   • 1-A Recognize duties of the personal representative.
   • 1-B Determine when an estate begins and ends.
   • 1-C Identify inheritance income for beneficiaries.
   • 1-D Compute the basis of inherited property.
   • 1-E Recognize estate filing requirements.
2. Estate Income Tax Return (Form 1041)
   • 2-A Classify income reported by an estate.
   • 2-B Identify deductions available to an estate.
   • 2-C Calculate an estate's distributable net income (DNI).
   • 2-D Recognize the treatment of losses in an estate.
   • 2-E Determine Schedule K-1 requirements for beneficiaries of estates.

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.

Prerequisites

None.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00396-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00082

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

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, and aggregation.

CPE Credit Hours

2 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Qualified Business Income Deduction Overview
   • 1-A Distinguish the differences between the QBID for REIT/PTP income and other sources of QBI.
   • 1-B Identify who qualifies to take the qualified business income deduction (QBID).
   • 1-C Determine qualified business income (QBI).
   • 1-D Identify qualified trades or businesses, including specified service trades or businesses.
   • 1-E Recognize the safe harbor for claiming a qualified business income deduction (QBID) for certain rental real estate.
2. Qualified Business Income Deduction Calculation & Limits
   • 2-A Compute the qualified business income deduction (QBID).
   • 2-B Apply the wages/property limitation to the qualified business income deduction (QBID).
   • 2-C Apply the specified service trade or business (SSTB) limitation to the qualified business income deduction (QBID).
   • 2-D Identify when a taxpayer can aggregate businesses for the qualified business income deduction (QBID).
   • 2-E Recognize the minimum deduction for active qualified business income.

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.

Prerequisites

Individuals who have prepared Form 1040 tax returns.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00409-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00122

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course 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 of rental real estate including income, expenses, depreciation, at-risk limitations, passive loss limitations, and gain or loss from the sale of rental real estate.

CPE Credit Hours

2 Credit Hours. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Rental Activities - Income and Expenses
   • 1-A Calculate rental income.
   • 1-B Recognize deductible rental expenses.
   • 1-C Distinguish when depreciation on rental property begins.
   • 1-D Recognize how to report income and expenses from rental property.
   • 1-E Compute net rental income when there is personal use of the property.
2. Rental Activities - Loss Limitations and Dispositions
   • 2-A Recognize at-risk rules for rental real estate.
   • 2-B Apply passive activity loss limitation rules for rental real estate.
   • 2-C Recognize material participation rules for real estate activities.
   • 2-D Compute the gain or loss from the disposition of a rental activity.
   • 2-E Apply the rules for determining the gain or loss from a home used partly for business or rental.

Recommended Participants

Tax professionals who prepare individual 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.

Prerequisites

None.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00411-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00124

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

This course provides continuing education to enhance understanding of amended returns. Subject matter includes time limit for filing amended returns, superseding returns, amended partnership returns, and additional requirements for an amended return.

CPE Credit Hours

1 Credit Hour. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Learning Objective A
   • Recognize situations when a taxpayer may need to file an amended return.
2. Learning Objective B
   • Identify the time limit for filing an amended return.
3. Learning Objective C
   • Determine when a superseding return may be filed.
4. Learning Objective D
   • Select the correct form to file an amended partnership return.
5. Learning Objective E
   • Recognize special situations which have additional requirements for an amended return.

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.

Prerequisites

Individuals who have prepared Form 1040 tax returns.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00408-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00121

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course 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 a decedent, property passing at death, probate assets, and personal representatives.

CPE Credit Hours

1 Credit Hour. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Learning Objective A
   • Classify a decedent's probate and nonprobate assets.
2. Learning Objective B
   • Recognize duties of the personal representative.
3. Learning Objective C
   • Determine how to report income in the year of death.
4. Learning Objective D
   • Identify final filing requirements for decedents.
5. Learning Objective E
   • Identify Form 706 filing requirements for large estates and those electing portability of the deceased spousal unused exclusion (DSUE).

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.

Prerequisites

None.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00390-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00056

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.

Course Content

This course provides continuing professional education (CPE) to enhance understanding of disaster losses. Subject matter includes limitations on deducting losses, qualified disasters, qualified relief payments, postponing a gain, and electing to deduct a disaster loss in a prior year.

CPE Credit Hours

1 Credit Hour. One 50-minute period equals one CPE Credit Hour.

Learning Objectives

1. Learning Objective A
   • Recognize disaster losses and deduction limitations.
2. Learning Objective B
   • Recognize basis adjustments for property affected by a casualty or theft.
3. Learning Objective C
   • Identify how to claim an increased standard deduction from a qualified disaster loss.
4. Learning Objective D
   • Recognize the replacement period required for postponing a casualty gain.
5. Learning Objective E
   • Identify what is reported in the various sections of Form 4684.

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.

Prerequisites

None.

Advance Preparation

No advanced preparation is needed to complete this course.

Delivery Method

QAS™ self-study.

IRS Program Number

7VT8K-T-00406-26-S

NASBA Field of Study

Taxes.

National Registry of CPE Sponsors ID Number

109322

CTEC Course Number

6193-CE-00119

Complaint Resolution Policy

Please contact our customer service department toll-free at 1-866-919-5277.

Refund Policy

For information about our refund, complaint, and/or program cancellation policies, visit our website at www.thetaxbook.com/cpepolicy.