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CE Topic Index

The Lambers IRS Continuing Education Library features a growing list of courses containing many hundreds of important tax topics. In addition to receiving CE Credit, you as a tax professional, will find the Educational Library to be an invaluable year round reference tool. This index identifies tax topics, and which video lesson they can be found in your Lambers CE Library. The list is sorted alphabetically, making it easy to identify and locate a particular topic. In addition, this list is searchable. To perform a search, simply type the topic you are looking for into the Quickfinfer box located at the top right of this page and the topic will be highlighted in the index list.

Bookmark this page as this Library Topic Index page will be updated often as Lambers continually adds new and updated IRS CE Courses. If you have any questions about the Lambers CE Course Library or Library Topic Index, or if you have a suggestion on a course to be developed, please contact your Lambers Representative or info@lambers.com.

Term Course Title Video Lesson
Accounting Methods Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 1
Accumulated Earnings Tax Corporate Distributions, Liquidations and Other Matters 4
Accuracy Completion of The Filing Process (expanded) 1
Accuracy Related Penalties Top Tips To Help Your Clients Avoid Penalties 9
Adjustments to Income 2017 Annual Federal Tax Refresher Course – Domain 2 12
Adoption Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 6
Advance Payment of The Premium Tax Credit Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 11
Advance Payment of The Premium Tax Credit Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 12
Advertising Completion of The Filing Process (expanded) 4
AICPA Statements on Standards for Tax Service Professional Responsibility From a Tax Perspective 2
Alimony Deductions For Adjusted Gross Income 5
Alimony Income Inclusions and Exclusions 4
Allocations Rental Activity Issues for the Small Client 5
Alternative Minimum Tax Tax Computations and Controlled Groups 1
Amended Returns Depreciation and Amortization 3
Amortization Deductions For Adjusted Gross Income 7
Amortization Depreciation and Amortization 8
Amount Realized Federal Taxation Of Entities – Partnerships 5
Annual Filing Season Program Requirements 2017 Annual Federal Tax Refresher Course – Domain 3 5
Annual Inflation Adjustments 2017 Annual Federal Tax Refresher Course Domain 1 4
Annuities 2017 Annual Federal Tax Refresher Course – Domain 2 12
Asset Cost Basis of Assets 1
Authority Examination, Appeals and the Courts 5
Authority Professional Responsibility From a Tax Perspective 3
Avoiding Preparer Penalties Top Tips To Avoid Preparer Penalties 1
Bad Debts Business Expenses 2
Basis Basis of Assets 1
Basis Capital Transactions 1
Basis Partnerships 3
Basis Rental Activity Issues for the Small Client 4
Be Ready For Your Clients To Be Penalized Top Tips To Help Your Clients Avoid Penalties 2
Be tough on filing a valid extension Top Tips To Help Your Clients Avoid Penalties 5
Business Expenses Deductions For Adjusted Gross Income 6
Business Gains Capital Transactions 4
Business Gifts Business Expenses 3
Business Losses Capital Transactions 4
Business Tax Credits NOLs, Other Taxes and Credits 3
Business Taxes NOLs, Other Taxes and Credits 2
CAF (Central Authorization File)   5
Capital Gains 2017 Annual Federal Tax Refresher Course – Domain 2 11
Capital Gains Tax Capital Transactions 1
Capital Losses C Corporations 2
Casualty Loss Deductions From Adjusted Gross Income 6
Casualty Losses Disposition of Business Assets 5
Changes to Current Tax Forms Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 2
Charitable Contribution C Corporations 2
Child and Dependent Care Credits 2017 Annual Federal Tax Refresher Course – Domain 2 14
Child Care Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 4
Child Support Deductions From Adjusted Gross Income 5
Child Support Income Inclusions and Exclusions 4
Child Tax and Additional Child Tax Credits 2017 Annual Federal Tax Refresher Course – Domain 2 15
Child Tax Credits Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 4
Claiming a Dependent 2017 Annual Federal Tax Refresher Course – Domain 2 4
Client Refunds 2017 Annual Federal Tax Refresher Course – Domain 3 3
Code Section 162 Business Expenses 1
Collection Issues Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 13
Compliance with e-File Procedures 2017 Annual Federal Tax Refresher Course – Domain 3 4
Computation of Tax Liability Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 2
Computation of The Alternative Minimum Tax Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 3
Computations Disposition of Business Assets 2
Condominiums Rental Activity Issues for the Small Client 6
Continually read about tax preparer penalties Top Tips To Avoid Preparer Penalties 8
Contributions Deductions From Adjusted Gross Income 5
Contributions Partnerships 2
Controlled Groups Tax Computations and Controlled Groups 2
Corporate Distributions Distributions, Liquidations and Other Matters 1
Corrections to Depreciation Depreciation and Amortization 3
Cost Recovery Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 7
Cost Recovery Deductions For Adjusted Gross Income 7
Coverage Exemptions Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 6
Coverdell Education Savings Accounts Deductions For Adjusted Gross Income 3
Credits or Offsets of State/Local Taxes 2017 Annual Federal Tax Refresher Course – Domain 2 8
Deductions Sole Proprietors, Self-Employment and Farmers 3
Defining Gross Income Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 5
Depletion Depreciation and Amortization 8
Depreciation Deductions For Adjusted Gross Income 7
Depreciation Rental Activity Issues for the Small Client 4
Determination of Filing Statuses 2017 Annual Federal Tax Refresher Course – Domain 2 3
Diligence As To Accuracy Duties, Restrictions, Sanctions and Penalties 1/2/3
Disposition of Passive Activities Passive Loss Issues for the Small Client 7
Dividend and Interest Income 2017 Annual Federal Tax Refresher Course – Domain 2 6
Dividends Income Inclusions and Exclusions 4
Dividends Received Deduction C Corporations 2
Document your steps Top Tips To Avoid Preparer Penalties 6
Domestic Production Activities Deduction Business Expenses 2
Don’t be a lazy preparer Top Tips To Avoid Preparer Penalties 4
Don’t disclose taxpayer information Top Tips To Avoid Preparer Penalties 7
Don’t keep your penalized clients Top Tips To Help Your Clients Avoid Penalties 14
Don’t simply accept the penalty Top Tips To Avoid Preparer Penalties 12
Don’t simply accept the penalty Top Tips To Help Your Clients Avoid Penalties 14
Don’t take risky clients Top Tips To Avoid Preparer Penalties 13
Due Diligence in Preparing Returns 2017 Annual Federal Tax Refresher Course – Domain 3 3
Earned Income Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 4
Earned Income Tax Credit 2017 Annual Federal Tax Refresher Course – Domain 2 17
Earnings & Profit Distributions, Liquidations and Other Matters 1
Earnings and Profit Corporate Distributions, Liquidations and Other Matters 1
Education and Retirement Savings Contribution 2017 Annual Federal Tax Refresher Course – Domain 2 15
Education Credits Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 5
Education Saving Accounts Income Inclusions and Exclusions 3
Educator Expenses Deductions For Adjusted Gross Income 4
Electronic Filing Completion of The Filing Process (expanded) 3
Eligibility S Corporations 1
Employee Compensation Business Expenses 1
Entertainment Business Expenses 3
Entity Selections Sole Proprietors, Self-Employment and Farmers 3
Estate Taxes Gifts, Estates, Trusts and Tax Exempt Organizations 1
Estimated Tax Payments 2017 Annual Federal Tax Refresher Course – Domain 2 18
Estimated Tax Payments Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 7
Estimated Tax Payments Tax Computations and Controlled Groups 1
Estimated Tax Payments Top Tips To Help Your Clients Avoid Penalties 7
Estimated Tax Payments for Farmers Sole Proprietors, Self-Employment and Farmers 8
Estimated Taxes Self Employed and Farming 3
Examination, Appeals and Authority Basics Examination, Appeals and the Courts 1
Examinations Examinations and Appeals 1
Excess Social Security Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 4
Exempt Organizations Retirement Plans for Small Business and Exempt Organizations 8
Exemption Certificate Numbers Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 4
Exemptions Filing Status and Exemptions 2
Expenses Rental Activity Issues for the Small Client 3
Failure to pay is better than failure to file Top Tips To Help Your Clients Avoid Penalties 6
Farmers Retirement Plans for Small Business and Exempt Organizations 10
Farmers Sole Proprietors, Self-Employment and Farmers 1
Farming Sole Proprietors, Self-Employment and Farmers 5
Farming Sole Proprietors, Self-Employment and Farmers 6
Federal Tax Liens and Levy Specific Types of Representation
Filing Partnerships 3
Filing Filing Status and Exemptions 3
Filing Taxation of Gifts, Estates and Fiduciaries 2
Filing Requirement Recap Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 13
Filing Requirements Decedent, Estate and Trust Income 3
Filing Requirements Trust and Estate Tax 3
Filing Status Filing Status and Exemptions 1
Filing the Final Return Trust and Estate Tax 1
Fire your risky clients Top Tips To Avoid Preparer Penalties 13
First Time Abatement Specific Types of Representation
FOIA Examination, Appeals and the Courts 6
Follow up on action items Top Tips To Help Your Clients Avoid Penalties 8
Foreign Accounts and Trusts 2017 Annual Federal Tax Refresher Course – Domain 2 7
Foreign Income Income Inclusions and Exclusions 5
Foreign Tax Credits Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 6
Formation C Corporations 1
Formation Partnerships 1
Fraud Examination, Appeals and the Courts 7
Fraud Examinations and Appeals 3
Fraud Top Tips To Help Your Clients Avoid Penalties 12
Gains and Losses Disposition of Business Assets 2
Gift Taxes Gifts, Estates, Trusts and Tax Exempt Organizations 1
Gifts Gifts, Estates, Trusts and Tax Exempt Organizations 2
Gifts Taxation of Gifts, Estates and Fiduciaries 3
Gross Estate Taxation of Gifts, Estates and Fiduciaries 1
Guaranteed Payments Partnerships 4
Health Coverage Exemptions Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 4
Helping Your Clients Avoid Penalties Top Tips To Help Your Clients Avoid Penalties 1
Hobby Losses Business Expenses 4
Holding Periods Capital Transactions 1
Household Income to Determine Filing Thresholds Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 5
Income Averaging Self Employed and Farming 3
Income Recognition Income Inclusions and Exclusions 2
Information Shared Completion of The Filing Process (expanded) 2
Infractions Completion of The Filing Process (expanded) 6
Innocent Spouse Rule Specific Types of Representation 5
Insurance Business Expenses 2
Interest Business Expenses 2
Interest Deductions From Adjusted Gross Income 4
Interest Income Income Inclusions and Exclusions 3
IRA’s 2017 Annual Federal Tax Refresher Course – Domain 2 12
IRA’s Deductions For Adjusted Gross Income 2
IRS Circular 230 2017 Annual Federal Tax Refresher Course – Domain 3 2
IRS Circular 230 Duties, Restrictions, Sanctions and Penalties 1
IRS Circular 230 Duties, Restrictions, Sanctions and Penalties 2
IRS Circular 230 Professional Responsibility From a Tax Perspective 1
IRS Circular 230 Practice and Procedures 1
IRS Code Section 1202 Disposition of Business Assets 6
IRS Code Section 1244 Disposition of Business Assets 6
IRS Code Section 179 Depreciation and Amortization 6
IRS Code Section 469 Passive Loss Issues for the Small Client 2
IRS Collection Process Specific Types of Representation 1
IRS Form 1025 Retirement Plans for Small Business and Exempt Organizations 8
IRS Form 1040 Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 2
IRS Form 1040 Deductions For Adjusted Gross Income 1
IRS Form 1040 Deductions From Adjusted Gross Income 1/4
IRS Form 1040 Filing Status and Exemptions 3
IRS Form 1040 Income Inclusions and Exclusions 1
IRS Form 1040 Income Inclusions and Exclusions 5
IRS Form 1040 Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 2
IRS Form 1040A Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 2
IRS Form 1040EZ Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 2
IRS Form 1041 Trust and Estate Tax 2
IRS Form 1041 Decedent, Estate and Trust Income 2
IRS Form 1041 Gifts, Estates, Trusts and Tax Exempt Organizations 4
IRS Form 1041 Taxation of Gifts, Estates and Fiduciaries 4
IRS Form 1065 Federal Taxation Of Entities – Partnerships 4
IRS Form 1065 Partnerships 3/4
IRS Form 1095A Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 12
IRS Form 1120 C Corporations 1/3
IRS Form 1120S S Corporations 3
IRS Form 1121 Tax Computations and Controlled Groups 1
IRS Form 2290 NOLs, Other Taxes and Credits 2
IRS Form 2553 S Corporations 1
IRS Form 2848 Representation Before The IRS 1
IRS Form 3468 NOLs, Other Taxes and Credits 4
IRS Form 3800 NOLs, Other Taxes and Credits 4
IRS Form 4562 Basis of Assets 2/3
IRS Form 4562 Depreciation and Amortization 7
IRS Form 4868 2017 Annual Federal Tax Refresher Course Domain 1 6
IRS Form 5454 Completion of The Filing Process (expanded) 5
IRS Form 5884 NOLs, Other Taxes and Credits 5
IRS Form 656 Specific Types of Representation 2
IRS Form 6765 NOLs, Other Taxes and Credits 4
IRS Form 706 Taxation of Gifts, Estates and Fiduciaries 2/3
IRS Form 720 NOLs, Other Taxes and Credits 2
IRS Form 8453 Completion of The Filing Process (expanded) 5
IRS Form 8582 Rental Activity Issues for the Small Client 8
IRS Form 8582 Passive Loss Issues for the Small Client 6
IRS Form 8821 Representation Before The IRS 3
IRS Form 8826 NOLs, Other Taxes and Credits 6
IRS Form 8879 Completion of The Filing Process (expanded) 5
IRS Form 8881 NOLs, Other Taxes and Credits 6
IRS Form 8882 NOLs, Other Taxes and Credits 7
IRS Form 8941 NOLs, Other Taxes and Credits 5
IRS Form 8962 Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 10
IRS Form 8962 Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 11
IRS Form 8965 Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 4
IRS Form 8965 Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 6
IRS Form 9465 Specific Types of Representation 1
IRS Form 990 Retirement Plans for Small Business and Exempt Organizations 9
IRS Form K-1 Passive Loss Issues for the Small Client 6
IRS Form SE Self Employed and Farming 1
IRS Publication 1345 Completion of The Filing Process (expanded) 3
IRS Publication 17 2017 Annual Federal Tax Refresher Course – Domain 2 1
IRS Publication 225 Self Employed and Farming 2
IRS Publication 225 Part 1 Sole Proprietors, Self-Employment and Farmers 5
IRS Publication 225 Part 2 Sole Proprietors, Self-Employment and Farmers 6
IRS Publication 3112 Completion of The Filing Process (expanded) 4
IRS Publication 334 Sole Proprietors, Self-Employment and Farmers 2
IRS Publication 3598 Examinations and Appeals 2
IRS Publication 4557 Completion of The Filing Process (expanded) 2
IRS Publication 4600 Completion of The Filing Process (expanded) 2
IRS Publication 463 Business Expenses 3
IRS Publication 501 2017 Annual Federal Tax Refresher Course Domain 1 4
IRS Publication 5120 Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 9
IRS Publication 527 Rental Activity Issues for the Small Client 3
IRS Publication 527 Rental Activity Issues for the Small Client 4
IRS Publication 535 Business Expenses 1
IRS Publication 544 Disposition of Business Assets 1
IRS Publication 544 Disposition of Business Assets 3
IRS Publication 551 Basis of Business Assets 1
IRS Publication 551 Basis of Assets 1
IRS Publication 552 Completion of The Filing Process (expanded) 2
IRS Publication 553 Examination, Appeals and the Courts 1
IRS Publication 556 Examinations and Appeals 2
IRS Publication 559 Trust and Estate Tax 2
IRS Publication 560 Retirement Plans for Small Business and Exempt Organizations 1
IRS Publication 560 Retirement Plans for Small Business and Exempt Organizations 5
IRS Publication 594 Specific Types of Representation 1
IRS Publication 925 Passive Loss Issues for the Small Client 5
IRS Publication 946 Depreciation and Amortization 1
IRS Publication 946 Depreciation and Amortization 5
IRS Publication 946 – MACRS Depreciation and Amortization 2
IRS Publication 947 Representation Before The IRS 2
IRS Schedule A Deductions 2017 Annual Federal Tax Refresher Course – Domain 2 13
IRS Schedule B Part III 2017 Annual Federal Tax Refresher Course – Domain 2 7
IRS Schedule C 2017 Annual Federal Tax Refresher Course – Domain 2 9
IRS Schedule C Sole Proprietors, Self-Employment and Farmers 4
IRS Schedule C Self Employed and Farming 1
IRS Schedule E Rental Activity Issues for the Small Client 8
IRS Schedule F Sole Proprietors, Self-Employment and Farmers 7
IRS Schedule F Self Employed and Farming 2
IRS Schedule K-1 Federal Taxation Of Entities – Partnerships 4
IRS Second Tier Deductions Deductions From Adjusted Gross Income 6
IRS Section 1202 Transactions Capital Transactions 4
IRS Section 1244 Transactions Capital Transactions 4
IRS Section 751 Assets Federal Taxation Of Entities – Partnerships 5
IRS Section 751 Assets Partnerships 5
IRS Section 754 Elections Partnerships 5
Itemized Deductions Deductions From Adjusted Gross Income 6
ITIN’s 2017 Annual Federal Tax Refresher Course – Domain 2 2
KEOGH Plans Retirement Plans for Small Business and Exempt Organizations 7
Key Concepts of Basis Basis of Business Assets 1
Know if you are the preparer Top Tips To Avoid Preparer Penalties 2
Know what the IRS is thinking Top Tips To Avoid Preparer Penalties 11
Leasehold Improvements Basis of Business Assets 3
Like Kind Exchanges Capital Transactions 3
Like Kind Exchanges Disposition of Business Assets 4
Limitations Deductions From Adjusted Gross Income 6
Liquidating Distributions Federal Taxation Of Entities – Partnerships 7
Liquidating Distributions Partnerships 6
Liquidations Distributions, Liquidations and Other Matters 2
Listed Property Depreciation and Amortization 5
Loss Limitations Rental Activity Issues for the Small Client 8
Losses 2017 Annual Federal Tax Refresher Course – Domain 2 11
MACRS – Real Property Depreciation and Amortization 4
Medical Deductions From Adjusted Gross Income 2
Medical Savings Accounts Deductions For Adjusted Gross Income 4
Miscellaneous Tax Credits NOLs, Other Taxes and Credits 6
Modified Adjusted Gross Income Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 5
Moving Expenses Deductions For Adjusted Gross Income 4
Net Operating Loss Business Expenses 4
New Tax Law 2017 Annual Federal Tax Refresher Course Domain 1 1
NOL – Net Operating Loss NOLs, Other Taxes and Credits 1
Non Liquidating Distributions Partnerships 6
Non-Liquidating Distributions Federal Taxation Of Entities – Partnerships 6
Offer in Compromise Specific Types of Representation 2
Operations Partnerships 4
Operations S Corporations 3
Operations of a Partnership Federal Taxation Of Entities – Partnerships 4
Organizational Costs Partnerships 3
Organizational Structure and Costs Federal Taxation Of Entities – Partnerships 3
Other Earnings 2017 Annual Federal Tax Refresher Course – Domain 2 5
Overview of Basis of Business Assets Basis of Business Assets 1
Overview of Decedent, Estate and Trust Income Decedent, Estate and Trust Income 1
Overview of Depreciation and Amortization Depreciation and Amortization 1
Overview of Disposition of Business Assets Disposition of Business Assets 1
Overview of Retirement Plans for Small Business and Exempt Organizations Retirement Plans for Small Business and Exempt Organizations 1
Partnership Terminations Federal Taxation Of Entities – Partnerships 7
Partnerships: Definition, Formation and Contributions Federal Taxation Of Entities – Partnerships 1
Partnerships: Pre-Contribution Gains, Liabilities and Basis Federal Taxation Of Entities – Partnerships 2
Passive Activity Deductions For Adjusted Gross Income 8
Passive Credits Passive Loss Issues for the Small Client 9
Passive Loss Issues for the Small Client Basics Passive Loss Issues for the Small Client 1
Patents Basis of Business Assets 3
PATH Act of 2015 2017 Annual Federal Tax Refresher Course Domain 1 5
Payment Refund Options 2017 Annual Federal Tax Refresher Course – Domain 2 18
Payments Completion of The Filing Process (expanded) 5
Payments Decedent, Estate and Trust Income 3
Penalties 2017 Annual Federal Tax Refresher Course – Domain 3 3
Penalties Filing Status and Exemptions 3
Penalty Overview Top Tips To Avoid Preparer Penalties 3
Pensions 2017 Annual Federal Tax Refresher Course – Domain 2 12
Personal Service Corporations Tax Computations and Controlled Groups 2
Personal Use Of Dwelling Units Rental Activity Issues for the Small Client 7
Power Of Attorney Representation Before The IRS 1
Practice vs. Tax Preparation Practice and Procedures 3
Practices 2017 Annual Federal Tax Refresher Course – Domain 3 1
Premium Tax Credit Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 9
Premium Tax Credit Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 10
Prepare your penalty defense early Top Tips To Help Your Clients Avoid Penalties 3
Procedures 2017 Annual Federal Tax Refresher Course – Domain 3 1
Procedures Examination, Appeals and the Courts 5
Professional Responsibility 2017 Annual Federal Tax Refresher Course – Domain 3 1
Qualified Plans Retirement Plans for Small Business and Exempt Organizations 4
Real World Taxpayer Scenario Passive Loss Issues for the Small Client 3
Real World Taxpayer Scenario Passive Loss Issues for the Small Client 4
Real World Taxpayer Scenario Passive Loss Issues for the Small Client 8
Real World Taxpayer Scenario Passive Loss Issues for the Small Client 10
Recap of Simple Plans Retirement Plans for Small Business and Exempt Organizations 6
Recent Updates 2017 Annual Federal Tax Refresher Course Domain 1 1
Redemptions Distributions, Liquidations and Other Matters 2
Redemptions and Liquidations Corporate Distributions, Liquidations and Other Matters 2
Regulations Examination, Appeals and the Courts 5
Related Parties Business Expenses 2
Related Parties C Corporations 2
Related Parties Partnerships 5
Related Party Transactions Capital Transactions 2
Related Party Transactions Federal Taxation Of Entities – Partnerships 5
Remedies Top Tips To Help Your Clients Avoid Penalties 13
Remember you are running a business Top Tips To Avoid Preparer Penalties 5
Rent Business Expenses 2
Rental Activity Issues for the Small Client Basics Rental Activity Issues for the Small Client 1
Rental Income Basics Rental Activity Issues for the Small Client 2
Rental Property Deductions For Adjusted Gross Income 8
Rents Income Inclusions and Exclusions 4
Reorganizations Corporate Distributions, Liquidations and Other Matters 3
Reorganizations Distributions, Liquidations and Other Matters 2
Repetitive Examinations Examination, Appeals and the Courts 4
Reporting 2017 Annual Federal Tax Refresher Course – Domain 2 10
Requirements For Enrolled Agents Practice and Procedures 2
Retirement Savings Contribution Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 6
Review Various IRS Code Sections Disposition of Business Assets 2
Royalties Income Inclusions and Exclusions 4
Rules Applicable for Disciplinary Proceedings Duties, Restrictions, Sanctions and Penalties 5
Rulings Examination, Appeals and the Courts 5
Salaries 2017 Annual Federal Tax Refresher Course – Domain 2 5
Sale of an Interest Partnerships 5
Sale of Interest Federal Taxation Of Entities – Partnerships 5
Sale of the Principle Residence Capital Transactions 3
Sanctions for Violations of The Regulations Duties, Restrictions, Sanctions and Penalties 4
Self Employed Deductions For Adjusted Gross Income 6
Self Employment 2017 Annual Federal Tax Refresher Course – Domain 2 9
Self Employment Income Income Inclusions and Exclusions 3
Self-Employment Retirement Plans for Small Business and Exempt Organizations 10
Self-Employment Sole Proprietors, Self-Employment and Farmers 1
Self-Employment Sole Proprietors, Self-Employment and Farmers 4
Shared Responsibility Payment Worksheet Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 8
Shared Responsibility Payments Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 7
SIMPLE Plans Retirement Plans for Small Business and Exempt Organizations 3
Simplified Employee Pensions (SEP) Retirement Plans for Small Business and Exempt Organizations 2
Site of the Audit Examination, Appeals and the Courts 4
Social Security Income Inclusions and Exclusions 5
Sole Proprietors Sole Proprietors, Self-Employment and Farmers 1
Specialized Companies Corporate Distributions, Liquidations and Other Matters 4
Standard VS. Itemized Deductions 2017 Annual Federal Tax Refresher Course – Domain 2 13
Start-Up Costs Business Expenses 2
Statute of Limitations Appeals Examination, Appeals and the Courts 4
Stock Dividends Capital Transactions 3
Student Loan Interest Deductions For Adjusted Gross Income 4
Substantial Valuation Misstatements Top Tips To Help Your Clients Avoid Penalties 10
Tax Computations C Corporations 1
Tax Computations Tax Computations and Controlled Groups 1
Tax Credits Tax Computations and Controlled Groups 1
Tax Exempt Organizations Gifts, Estates, Trusts and Tax Exempt Organizations 5
Tax Exempt Organizations Taxation of Gifts, Estates and Fiduciaries 5
Tax Information Authorization Representation Before The IRS 3
Tax Periods Accounting Methods and Periods, and Computation of Tax Liability and Tax Credits 1
Tax Planning Professional Responsibility From a Tax Perspective 4
Tax Rates 2017 Annual Federal Tax Refresher Course – Domain 2 14
Tax Rates Trust and Estate Tax 3
Tax Related Identity Theft 2017 Annual Federal Tax Refresher Course – Domain 2 2
Tax Research Professional Responsibility From a Tax Perspective 3
Tax Return Due Dates and Extensions 2017 Annual Federal Tax Refresher Course Domain 1 6
Tax Return Preparers and Penalties Duties, Restrictions, Sanctions and Penalties 6
Tax Withholding 2017 Annual Federal Tax Refresher Course – Domain 2 18
Tax Year Partnerships 3
Taxability of Social Security Benefits 2017 Annual Federal Tax Refresher Course – Domain 2 10
Taxability of Wages 2017 Annual Federal Tax Refresher Course – Domain 2 5
Taxable Refunds 2017 Annual Federal Tax Refresher Course – Domain 2 8
Taxes Business Expenses 2
Taxes Decedent, Estate and Trust Income 3
Taxes Deductions From Adjusted Gross Income 3
Termination Partnerships 7
Termination S Corporations 2
The Affordable Care Act 2017 Annual Federal Tax Refresher Course – Domain 2 16
The Appeals Process Examinations and Appeals 4
The Appeals Process Specific Types of Representation 4
The Courts Examination, Appeals and the Courts 6
The Examination (Audit) Examination, Appeals and the Courts 2
The Judicial Process Professional Responsibility From a Tax Perspective 3
The Netting Process Capital Transactions 1
Theft Losses Disposition of Business Assets 5
Third Party Contracts Examination, Appeals and the Courts 3
Third Party Designee Representation Before The IRS 4
Three recent court cases Top Tips To Avoid Preparer Penalties 9
TIGTA Report Top Tips To Avoid Preparer Penalties 10
Tips 2017 Annual Federal Tax Refresher Course – Domain 2 5
Trademarks Basis of Business Assets 3
Travel Business Expenses 3
Trust Fund Penalties Specific Types of Representation 4
Trusts Decedent, Estate and Trust Income 4
Trusts Gifts, Estates, Trusts and Tax Exempt Organizations 3
Trusts Taxation of Gifts, Estates and Fiduciaries 4
Types of Audits Examination, Appeals and the Courts 2
Types of Trusts Trust and Estate Tax 3
Understand the thresholds when dealing with valuations Top Tips To Help Your Clients Avoid Penalties 11
Unemployment Compensation 2017 Annual Federal Tax Refresher Course – Domain 2 8
Unenrolled Preparer Representation Before The IRS 4
UNICAP Rules Basis of Business Assets 4
Unrelated Business Income Sole Proprietors Retirement Plans for Small Business and Exempt Organizations 10
Various IRS Tax Codes Duties, Restrictions, Sanctions and Penalties 1/2/3
Various Other Deductions C Corporations 3
Various Other Deductions Deductions For Adjusted Gross Income 5
What is Cost Capital Transactions 1
What is Cost and Adjustments Basis of Business Assets 2
What is Coverage? Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season 3
Who is the Taxpayer? Filing Status and Exemptions 1
You can’t be penalized on a refund Top Tips To Help Your Clients Avoid Penalties 4