Online CPE
- Courses are valid for CPAs, EAs, and tax preparers in all 50 states!
- AFSP/IRS and CTEC approved (see Overview).
- Satisfaction rating for our courses averages 4.95 out of 5.
$219
$139
$59
About the Online CPE
CPE Course | CPE Hours | New | Availability | Limited Time+ | IRS Category | NASBA Category |
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Annual Federal Tax Refresher
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6 | Now | Federal Tax Refresher | Taxes | ||
COURSE OVERVIEWProgram 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). EXPIRATION DATE AND FINAL EXAM DETAILS
This course must be successfully completed by December 31, 2024, to be valid for the 2024 filing season. This course expires after December 31, 2024. CPE CREDIT HOURS6 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSTax 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 LEVELReview. 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 NUMBER7VT8K-A-00345-24-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0101 |
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California Tax for CRTPs
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5 | Starting 02/15/2025 | California Only | Taxes | ||
COURSE OVERVIEWThis 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. AvailabilityFebruary 2025 CPE CREDIT HOURS5 Credit Hours. One 50-minute period equals one CPE/CE Credit Hour. LEARNING OBJECTIVESComing soon! RECOMMENDED PARTICIPANTSIndividuals who prepare California income tax returns are encouraged to participate in this course. NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0032 |
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Individual Tax Prep 101
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5 | Now | Federal Tax Law | Taxes | ||
COURSE OVERVIEWThis 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. AVAILABILITYNow CPE CREDIT HOURS5 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSTax professionals who prepare individual income tax returns are encouraged to participate in this course. PROGRAM LEVELBasic. This course provides information on a knowledge level most beneficial to tax professionals whoare new to a skill or attribute, such as staff or entry level personnel. It may also benefit a seasonedprofessional with limited exposure to the area. IRS PROGRAM NUMBER7VT8K-T-00343-23-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0077 |
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Clients With Dependents
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4 | Now | Federal Tax Law | Taxes | ||
COURSE OVERVIEWThis 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. AvailabilityNow CPE CREDIT HOURS4 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSTax professionals who prepare individual income tax returns are encouraged to participate in this course. PROGRAM LEVELOverview. 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 NUMBER7VT8K-T-00342-23-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0071 |
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Individual Tax Prep 201
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4 | Now | Federal Tax Law | Taxes | ||
PROGRAM CONTENTThis 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. AVAILABILITYNow CPE CREDIT HOURS4 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSTax professionals who prepare individual income tax returns are encouraged to participate in this course. PROGRAM LEVELBasic. 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 NUMBER7VT8K-T-00339-23-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0037 |
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Introduction to Business Entities
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4 | Now | Federal Tax Law | Taxes | ||
PROGRAM CONTENTThis 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 HOURS4 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESComing Soon! RECOMMENDED PARTICIPANTSThis course is recommended for tax professionals who prepare tax returns for compensation and other individuals who assist paid preparers. PROGRAM LEVELOverview. 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 NUMBER7VT8K-T-00365-24-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0110 |
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Preparing S Corporation Returns
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4 | Starting 01/15/2025 | Federal Tax Law | Taxes | ||
COURSE OVERVIEWThe course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for S corporations. Subject matter includes electing S corporation status, basics of S corporation taxation, preparation of Form 1120-S, U.S. Income Tax Return for an S Corporation, accompanying forms and schedules, flow-through income and deductions for shareholders of S corporations, and end of an S corporation. CPE CREDIT HOURS4 LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSTax professionals who want to learn to prepare S corporation tax returns are encouraged to participate in this course. PROGRAM LEVELIntermediate. 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 NUMBER7VT8K-T-00364-24-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0107 |
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Self-Employed
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4 | Now | Federal Tax Law | Taxes | ||
COURSE OVERVIEWThis 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, children as employees, travel expenses, the qualified business income deduction (QBID), and depreciation. AvailabilityNow CPE CREDIT HOURS4 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSTax professionals who prepare individual income tax returns are encouraged to participate in this course. PROGRAM LEVELOverview. 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 NUMBER7VT8K-T-00340-23-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0088 |
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Federal Tax Law Update
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3 | Now | Tax Law Updates | Taxes | ||
COURSE OVERVIEWThis course provides continuing professional education (CPE) to enhance understanding of the latest developments in federal income tax law. Subject matter includes the Inflation Reduction Act of 2022 and SECURE 2.0 Act of 2022 provisions, including various changes to existing Credits, Commercial Clean Vehicle Credit, Military Spouse Retirement Plan Eligibility Credit, small employer retirement provisions, retirement plan changes, RMD changes, penalty exceptions for early retirement withdrawals, and QCD changes. AVAILABILITYNow CPE CREDIT HOURS3 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSTax professionals who prepare individual income tax returns are encouraged to participate in this course. PROGRAM LEVELUpdate. This course provides a general review of new developments in taxation. It is appropriate for tax professionals at all organization levels. IRS PROGRAM NUMBER7VT8K-U-00327-23-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0080 |
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Hot Topics
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3 | Now | Federal Tax Law | Taxes | ||
COURSE OVERVIEWThis course provides continuing education to enhance understanding of client representation, divorced taxpayers, and stock options. Subject matter includes determining what is practice and who can practice before the IRS, conditions required to represent a taxpayer, IRS audit selection methods, claiming a child in divorce situations, retirement benefits paid under a QDRO, conflicts of interest in divorce situations, statutory and nonstatutory stock options, incentive stock options, employee stock purchase plans, and the inclusion deferral election of qualified equity grant. AVAILABILITYNow CPE CREDIT HOURS3 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSTax professionals who prepare individual income tax returns are encouraged to participate in this course. PROGRAM LEVELOverview. 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 NUMBER7VT8K-T-00341-23-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0087 |
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Avoid Ethical Violations
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2 | Now | Ethics | Regulatory Ethics* | ||
COURSE OVERVIEWThis 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. AvailabilityNow CPE CREDIT HOURS2 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSTax professionals who represent taxpayers before the Internal Revenue Service, or individuals who are preparing to become enrolled to represent taxpayers. PROGRAM LEVELOverview. 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 NUMBER7VT8K-E-00335-23-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0012 |
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Circular 230 Ethics
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2 | Now | Ethics | Regulatory Ethics* | ||
COURSE OVERVIEWThis 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. AvailabilityNow CPE CREDIT HOURS2 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSTax professionals who represent taxpayers before the Internal Revenue Service, or individuals who are preparing to become enrolled to represent taxpayers. PROGRAM LEVELOverview. 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 NUMBER7VT8K-E-00336-23-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0006 |
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Disclosing Client Information
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2 | Now | Ethics | Regulatory Ethics* | ||
COURSE OVERVIEWThis 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. AVAILABILITYNow CPE CREDIT HOURS2 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSTax professionals who prepare tax returns or otherwise have access to taxpayer information obtained as part of a tax preparation engagement. PROGRAM LEVELOverview. 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 NUMBER7VT8K-E-00337-23-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0035 |
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Estates
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2 | Now | Federal Tax Law | Taxes | ||
COURSE OVERVIEWThis 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 HOURS2 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESComing Soon! RECOMMENDED PARTICIPANTSTax professionals who prepare individual income tax returns are encouraged to participate in this course. PROGRAM LEVELOverview. 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 NUMBERComing Soon! NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBERComing Soon! |
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Senior Taxpayers
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2 | Now | Federal Tax Law | Taxes | ||
COURSE OVERVIEWThis course provides continuing professional education (CPE) for tax professionals who provide advice to senior taxpayers. Subject matter includes various tax provisions relating to a taxpayer's filing requirements, long-term care expenses, and qualified charitable distributions from IRAs. The course includes discussion of reverse mortgages and exclusion of gain on the sale of home. Content also includes information about tax issues specific to retirement income, Social Security benefits, and life insurance proceeds. CPE CREDIT HOURS2 Credit Hours. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESComing Soon! RECOMMENDED PARTICIPANTSTax professionals who prepare individual income tax returns are encouraged to participate in this course. PROGRAM LEVELOverview. 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 NUMBERComing Soon! NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBERComing Soon! |
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Death of a Taxpayer
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1 | Now | Federal Tax Law | Taxes | ||
COURSE OVERVIEWThis 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. AVAILABILITYNow CPE CREDIT HOURS1 Credit Hour. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSTax professionals who prepare individual income tax returns are encouraged to participate in this course. PROGRAM LEVELOverview. 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 NUMBER7VT8K-T-00330-23-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0056 |
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Digital Assets
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1 | Now | Federal Tax Law | Taxes | ||
COURSE OVERVIEWThis course provides continuing education to enhance understanding of digital assets. Subject matter includes IRS initiatives related to digital assets and the taxation of digital assets. AVAILABILITYNow CPE CREDIT HOURS1 Credit Hour. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSTax professionals who prepare individual income tax returns are encouraged to participate in this course. PROGRAM LEVELOverview. 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 NUMBER7VT8K-T-00333-23-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0104 |
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Divorced Taxpayers
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1 | Now | Federal Tax Law | Taxes | ||
PROGRAM CONTENTEnhances competence in preparing income tax returns for taxpayers in divorce situations. Subject matter includes the rules for determination of deductible and taxable alimony, dependency, treatment of retirement benefit settlements, and steps to take when a conflict of interest exists CPE CREDIT HOURS1 Credit Hour. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESComing Soon! RECOMMENDED PARTICIPANTSThis course is recommended for tax professionals who prepare tax returns for compensation and other individuals who assist paid preparers. PROGRAM LEVELOverview. 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 NUMBERComing Soon! NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBERComing Soon! |
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Limited Liability Companies (LLCs)
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1 | Now | Federal Tax Law | Taxes | ||
PROGRAM CONTENTContent 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. AvailabilityNow CPE CREDIT HOURS1 Credit Hour. One 50-minute period equals one CPE Credit Hour. LEARNING OBJECTIVESRECOMMENDED PARTICIPANTSThis course is recommended for tax professionals who advise and prepare small business tax returns for clients. PROGRAM LEVELOverview. 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 NUMBER7VT8K-T-00332-23-S NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER109322 CTEC COURSE NUMBER6193-CE-0060 |
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Stock Options
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1 | Now | Federal Tax Law | Taxes | ||
Course details coming soon! |
* 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.
+ Limited Time Course: Every year we release ten courses covering various professions, specific topics, and unique tax situation. Based on popularity and requests, some courses will rotate yearly. These courses will be available 9/15/2024 and available through 9/15/2025. Take it now before its are gone!
- Purchase hours to complete any course.
- Receive instant access to hours.
- Read courses online or print provided PDF.
- Track completed courses.
- Print certificates of completions.
- Course results are uploaded to IRS and CTEC.
Retail Price | Price Per Hour | |
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20 Online CPE Hours - Best Value! | $219 | $10.95 |
8 Online CPE Hours | $139 | $17.38 |
2 Online CPE Hours | $59 | $29.50 |
- Field of Study: Taxes
- Expiration Date: Note: Purchased credit hours will not expire and can always be used for current offerings. Subject to CPE Policy.
- Type of Delivery Method: Interactive self-study.
- Passing Grade: Participants who answer a minimum of 70% correct on the final exam will be sent a Certificate of Completion via email. Results are regularly uploaded to the IRS and CTEC.
- Refund Policy: 30-day money-back guarantee. For more information regarding refund, complaint and/or program cancellation policies, please contact our customer service department at 1-866-919-5277.
- Advance Preparation: No advance preparation is needed to complete any of our courses.
- Record Retention: Tax Materials, Inc. will retain a record of course participants and final exam scores for a minimum of five years.
- Have an active PTIN.
- Complete continuing education from an IRS approved CE Provider.
- Take the Annual Federal Tax Refresher (AFTR) course and test if required.
- CPA
- Attorney
- Enrolled Agent
- Enrolled Retirement Plan Agent
- Enrolled Actuary
- National and State Tests
- Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013
- Established state-based return preparer program participants currently with testing requirements: Return preparers who are active members of the Oregon Board of Tax Practitioners, Maryland State Board of Individual Tax Preparers, or the California Tax Education Council.
- Accredited Tax Preparer (ATP) or Accredited Business Accountants/Advisors (ABA) test offered by the Accreditation Council for Accountancy/Taxation
- Part 1 of the Special Enrollment Exam during the 2 year eligibility window
- Successful Volunteer Income Tax Assistant (VITA) program reviewers and instructors
Exempt - 15 Total CE Hours | |
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3 CE Hours | Tax Law Updates |
10 CE Hours | Federal Tax Law |
2 CE Hours | Ethics |
Non-Exempt - 18 Total CE Hours | |
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6 CE Hours | AFTR Course and Test |
10 CE Hours | Federal Tax Law |
2 CE Hours | Ethics |
- All courses offered by Tax Materials, Inc. are CTEC approved.
- Results are regularly uploaded to CTEC.
- Course satisfies the CTEC 5 hour California state tax requirement for CRTPs.
- Next update planned for 2/1/2024