Online CPE

We offer 20 online continuing professional education (CPE) courses presented in self-study format.
  • 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.
Note: Purchased credit hours will not expire and can always be used for current offerings.
20 Online CPE Hours

$219

8 Online CPE Hours

$139

2 Online CPE Hours

$59

About the Online CPE

Course Catalog
Use your Online CPE Hours to complete any of the courses listed below.
CPE Course CPE Hours New Availability Limited Time+ IRS Category NASBA Category
Annual Federal Tax Refresher
6 Now Federal Tax Refresher Taxes

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).
Credits for this course are not available to Enrolled Agents.

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.

Per requirements from the IRS, this exam must be successfully completed in 6 attempts or less. By clicking the "Take Final Exam" button above, you will be taken to a landing page that will show your remaining attempts available.

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-00345-24-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0101

California Tax for CRTPs
5 Starting 02/15/2025 California Only Taxes

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

February 2025

CPE CREDIT HOURS

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

LEARNING OBJECTIVES

Coming soon!

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

Individual Tax Prep 101
5 Now Federal Tax Law Taxes

COURSE OVERVIEW

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 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 NUMBER

7VT8K-T-00343-23-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0077

Clients With Dependents
4 Now Federal Tax Law Taxes

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.

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-00342-23-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0071

Individual Tax Prep 201
4 Now Federal Tax Law Taxes

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 income, adjustments, deductions, and tax credits for individuals.

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-00339-23-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0037

Introduction to Business Entities
4 Now Federal Tax Law Taxes

PROGRAM 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

Coming Soon!

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-00365-24-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0110

Preparing S Corporation Returns
4 Starting 01/15/2025 Federal Tax Law Taxes

COURSE OVERVIEW

The 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 HOURS

4

LEARNING OBJECTIVES

View

RECOMMENDED PARTICIPANTS

Tax professionals who want to learn to prepare S corporation 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-00364-24-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0107

Self-Employed
4 Now Federal Tax Law Taxes

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, children as employees, travel expenses, the qualified business income deduction (QBID), and depreciation.

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-00340-23-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0088

Federal Tax Law Update
3 Now Tax Law Updates Taxes

COURSE OVERVIEW

This 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.

AVAILABILITY

Now

CPE CREDIT HOURS

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

LEARNING OBJECTIVES

View

RECOMMENDED PARTICIPANTS

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

PROGRAM LEVEL

Update. This course provides a general review of new developments in taxation. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-U-00327-23-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0080

Hot Topics
3 Now Federal Tax Law Taxes

COURSE OVERVIEW

This 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.

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-00341-23-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0087

Avoid Ethical Violations
2 Now Ethics Regulatory 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-00335-23-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0012

Circular 230 Ethics
2 Now Ethics Regulatory 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-00336-23-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0006

Disclosing Client Information
2 Now Ethics Regulatory Ethics*

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance understanding of rules that apply to disclosure and use of client tax return information by a tax return preparer. Subject matter includes allowable disclosure and use, as well as the wording and manner of obtaining mandatory consents from clients to disclose or use their tax return information.

AVAILABILITY

Now

CPE CREDIT HOURS

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

LEARNING OBJECTIVES

View

RECOMMENDED PARTICIPANTS

Tax professionals who prepare tax returns or otherwise have access to taxpayer information obtained as part of a tax preparation engagement.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-E-00337-23-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0035

Estates
2 Now Federal Tax Law Taxes

COURSE OVERVIEW

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

Coming Soon!

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

Coming Soon!

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

Coming Soon!

Senior Taxpayers
2 Now Federal Tax Law Taxes

COURSE OVERVIEW

This 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 HOURS

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

LEARNING OBJECTIVES

Coming Soon!

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

Coming Soon!

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

Coming Soon!

Death of a Taxpayer
1 Now Federal Tax Law Taxes

COURSE OVERVIEW

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.

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-00330-23-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0056

Digital Assets
1 Now Federal Tax Law Taxes

COURSE OVERVIEW

This 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.

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-00333-23-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0104

Divorced Taxpayers
1 Now Federal Tax Law Taxes

PROGRAM CONTENT

Enhances 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 HOURS

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

LEARNING OBJECTIVES

Coming Soon!

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

Coming Soon!

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

Coming Soon!

Limited Liability Companies (LLCs)
1 Now Federal Tax Law Taxes

PROGRAM CONTENT

Content includes a general overview of tax rules for limited liability companies (LLCs), default rules for tax classification of LLCs, elections available for tax treatment of LLCs, and LLC comparison to taxation of corporations and partnerships. Rules for disregarded entities, liability issues, and conversion of single-member to multi-member LLCs are also discussed. The course provides continuing professional education (CPE) to enhance a preparer’s competence in advising business tax clients and satisfies education requirements for one hour of federal tax law.

Availability

Now

CPE CREDIT HOURS

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

LEARNING OBJECTIVES

View

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who advise and prepare small business tax returns for clients.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00332-23-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0060

Stock Options
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!

How It Works
  • 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.
Valid in All 50 States
Our courses are valid for CPAs, EAs, and tax preparers in all 50 states!
Excellent Courses at Low Prices
You will enjoy our courses! In fact, the average satisfaction rating for our courses is 4.9 out of 5. It is our passion to provide the best courses at the best prices.
Retail Price Price Per Hour
20 Online CPE Hours - Best Value! $219 $10.95
8 Online CPE Hours $139 $17.38
2 Online CPE Hours $59 $29.50
Course Information
  • 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.
NASBA
Tax Materials, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. National Registry of CPE Sponsors ID Number 109322.
QAS
Tax Materials, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a Quality Assurance Service (QAS) sponsor of continuing professional education. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding QAS program sponsors may be submitted to NASBA through its website: www.nasbaregistry.org. Our sponsor number is 054.
CTEC
Tax Materials, Inc. has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.
IRS
In accordance with the standards set forth in Circular 230 section 10.6, CE credits have been granted based on a 50-minute hour. Our IRS Provider Number is 7VT8K.
New York
Our NYS sponsor ID number is 002569.
Oregon
Tax Materials, Inc. has been approved by the State Board of Tax Practitioners of Oregon to provide continuing education for tax practitioners in Oregon.
Texas
Our Texas sponsor ID number is 009738.
Overview
The Annual Filing Season Program is a voluntary program, offered by the IRS, designed to encourage tax return preparers to participate in continuing education (CE) courses. We are an approved IRS CE Provider.
The program is voluntary and the IRS is not charging for the AFSP - Record of Completion. To obtain the Record of Completion, tax preparers are required to:
  • 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.
Two Classifications of Tax Preparers
The IRS has determined two classifications of tax preparers.
1) Exempt from AFTR (Credentialed)
Tax Preparers with one of the following credentials are exempt from completing the AFTR course and test if they choose to participate in the AFSP:
  • 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
2) Non-Exempt from AFTR (Non-Credentialed)
Tax preparers are required to take the AFTR course and test in addition to the continuing education hours to receive the AFSP-Record of Completion.
Continuing Education (CE) Requirements
Continuing Education taken between January 1st and December 31st will count as CE Hours for the AFSP - Record of Completion.
Exempt - 15 Total CE Hours
3 CE Hours Tax Law Updates
10 CE Hours Federal Tax Law
2 CE Hours Ethics
Non-Exempt - 18 Total CE Hours
6 CE Hours AFTR Course and Test
10 CE Hours Federal Tax Law
2 CE Hours Ethics
CTEC Approved
Tax Materials, Inc. is registered with the California Tax Education Council (CTEC) to provide continuing education to registered tax professionals.
  • All courses offered by Tax Materials, Inc. are CTEC approved.
  • Results are regularly uploaded to CTEC.
California Tax for CRTPs - 5 CPE Hours
Learn rules specific to California related to filing tax returns to report items for individuals, businesses, estates, filing requirements, and user fees administered by the Senate of California Franchise Tax Board.
  • Course satisfies the CTEC 5 hour California state tax requirement for CRTPs.
  • Next update planned for 2/1/2024
Course Overview
This course covers rules specific to California income tax returns. Program content includes rules for individuals, partnerships, LLCs, corporations, estates and trusts, and other filing requirements and user fees administered by the State of California Franchise Tax Board.
CPE Hours
5 CPE Hours. One 50-minute period equals one CPE Credit Hour.
Learning Objectives
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
© Tax Materials, Inc. 2024