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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.

NOTE: The version of the CE Topic Index shown below is for demonstration purposes only. The live index contains additional content and links directly to the appropriate courseware.


Term Course Title Lesson Type
Accounting and Tax Periods Business Income and Entities, Accounting Methods and Periods Lesson 8: Accounting and Tax Periods and Reviews IRS Publication 538 VIDEO
Accounting Methods Accounting Methods, Tax Computations and Tax Credits Lesson 1: Accounting Methods VIDEO
Accounting Methods Business Income and Entities, Accounting Methods and Periods Lesson 10:Accounting Methods VIDEO
Accumulated Earnings Tax Corporate Distributions & Other Matters Lesson 3: Personal Holding Companies and Accumulated Earnings Tax VIDEO
Accuracy Completion Of The Filing Process (expanded) Lesson 1: Chapter Overview – Accuracy VIDEO
Accuracy Related Penalties Top Tips To Help Your Clients Avoid Penalties Lesson 9: Accuracy Related Penalties VIDEO
Additional Income and Allocation of Expenses Tax Preparers Prayers Answered: Tax Issues for the Clergy Part 6: Additional Income & Allocation of Expenses VIDEO
Additional Medicare Tax for Businesses Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 13: The Additional Medicare Tax for Businesses VIDEO
Adjustments to Income 2016 Tax Filing Season Update Chapter 6 – Adjustments and Deductions PDF
Adjustments to Income 2017 Tax Filing Season Update Chapter 6: Adjustments and Deductions PDF
Adoption Credit/Exclusion Federal Income Tax Changes – 2017 (3 hour version) Chapter 2: Tax Credit Changes PDF
Adult Children Coverage Affordable Care Act – Employer Rights & Responsibilities Chapter 1: Overview of PPACA Coverage Provisions PDF
Adult Children Coverage Affordable Care Act – Individual Rights & Responsibilities Chapter 1: Overview of PPACA Provisions Affecting Individuals PDF
Adult Children Coverage Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 1: Overview of PPACA Provisions PDF
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 Lesson 11: Advance Payment of The Premium Tax Credit Review IRS Form 8962 VIDEO
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 Lesson 12: Advance Payment of The Premium Tax Credit Review IRS Form 1095A VIDEO
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: Federal Tax Matter Lesson 11: Advance Payment of The Premium Tax Credit Review IRS Form 8962 VIDEO
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: Federal Tax Matter Lesson 12: Advance Payment of The Premium Tax Credit Review IRS Form 1095A VIDEO
Advertising Auditing the ERO Lesson 4: Review of the IRS Manual – Part 3 VIDEO
Advertising Completion Of The Filing Process (expanded) Lesson 4: Advertising and Reviews IRS Publication 3112 VIDEO
Affordable Care Act Tax Provisions 2016 Tax Filing Season Update Chapter 8 – ACA Provisions PDF
Affordable Care Act Tax Provisions 2017 Tax Filing Season Update Chapter 8: ACA Provisions PDF
Alimony Deductions For Adjusted Gross Income Lesson 5: Alimony, Child Support and Various Other Deductions VIDEO
Alimony Income Income Inclusions and Exclusions Lesson 3: Course Review Part 3 VIDEO
Allocation S Corporations Lesson 3: Course Review – Part 3 VIDEO
Allocations Rental Activity Issues for the Small Client Lesson 5: Allocations VIDEO
Alternate Evaluation Taxation of Gifts, Estates and Fiduciaries Lesson 1: Course Review – Part 1 VIDEO
Alternative Minimum Tax Accounting Methods, Tax Computations and Tax Credits Lesson 3: Alternative Minimum Tax and Review IRS Form 6251 VIDEO
Alternative Minimum Tax (AMT) Federal Income Tax Changes – 2017 (3 hour version) Chapter 1: Changes in Various Limits PDF
Amended Returns Depreciation and Amortization Lesson 3: Corrections to Depreciation and Amended Returns VIDEO
American Taxpayer Relief Act of 2012 Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 8: American Taxpayer Relief Act of 2012 and IRS Forms 8959 and 8960 VIDEO
Amortization Depreciation and Amortization Lesson 8: Amortization and Depletion VIDEO
An Overview of Business Provisions of The PPACA Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 12: An Overview of Business Provisions of The PPACA VIDEO
Annual Inflation Adjustments 2017 Tax Filing Season Update Chapter 1: New Tax Law & Recent Updates PDF
Annuitization Methods Tax Treatment of Retirement Plans, Pensions and Annuities Chapter 3: Annuities PDF
ATI Limit (10%) C Corporations Lesson 2: Course Review – Part 2 VIDEO
Authority and Research Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 3: Authority and Research VIDEO
Authorized Sanctions for Violation of Regulations Tax Return Preparer Ethical Issues Chapter 3: Sanctions for Regulation Violations PDF
Avoiding Preparer Penalties Top Tips To Avoid Preparer Penalties Lesson 1: Course Overview and Introduction VIDEO
Bad Debts Business Expenses Lesson 2: Interest, Taxes, Rent, Insurance, Bad Debts, Related Parties, Start-Up Costs and Domestic Production Activities Deduction VIDEO
Basis Capital Transactions Lesson 1: What is Cost, Basis, Holding Periods, The Netting Process and Capital Gains Tax VIDEO
Basis Rental Activity Issues for the Small Client Lesson 4: Basis and Depreciation and Review IRS Publication 527 VIDEO
Basis Attributes and Adjustments Cancellation of Debt Lesson 7: Review of Basis Attributes and Adjustments and IRS Publication 4681 VIDEO
Basis Limitations of S Corp S Corporations Lesson 3: Course Review – Part 3 VIDEO
Basis of S Corp S Corporations Lesson 3: Course Review – Part 3 VIDEO
Be Ready For Your Clients To Be Penalized Top Tips To Help Your Clients Avoid Penalties Lesson 2: Tip #1 Be Ready For Your Clients To Be Penalized VIDEO
Be tough on filing a valid extension Top Tips To Help Your Clients Avoid Penalties Lesson 5: Tip #4 Be tough on filing a valid extension VIDEO
Benefit Limits Generally Prohibited Affordable Care Act – Individual Rights & Responsibilities Chapter 1: Overview of PPACA Provisions Affecting Individuals PDF
Benefit Limits Prohibited Affordable Care Act – Employer Rights & Responsibilities Chapter 1: Overview of PPACA Coverage Provisions PDF
Benefit Limits Prohibited Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 1: Overview of PPACA Provisions PDF
Best Tax Return Preparer Practices Tax Return Preparer Ethical Issues Chapter 1: Tax Return Preparer Responsibilities PDF
Built in Gains Tax S Corporations Lesson 3: Course Review – Part 3 VIDEO
Business Gains Capital Transactions Lesson 4: Section 1244 and 1202 Transactions – Business Gains and losses VIDEO
Business Gifts Business Expenses Lesson 3: Travel and Entertainment and Business Gifts – Reviews IRS Publication 463 VIDEO
Business Losses Capital Transactions Lesson 4: Section 1244 and 1202 Transactions – Business Gains and losses VIDEO
Business Related Insolvency Cancellation of Debt Lesson 4: Farming and Business Related Insolvency VIDEO
Business Tax Credits NOLs, Other Taxes, and Credits Lesson 3: Overview of Business Tax Credits VIDEO
Business Taxes NOLs, Other Taxes, and Credits Lesson 2: Business Taxes – Review IRS Form 720 and IRS Form 2290 VIDEO
Capital Gains and Losses 2016 Tax Filing Season Update Chapter 5 – IRAs, Pensions, Annuities, Capital Gains and Losses PDF
Capital Gains and Losses 2017 Tax Filing Season Update Chapter 5: IRAs, Pensions, Annuities, Capital Gains and Losses PDF
Capital Gains Tax Capital Transactions Lesson 1: What is Cost, Basis, Holding Periods, The Netting Process and Capital Gains Tax VIDEO
Carryovers Ethics and Professional Responsibilities from a Tax Perspective Lesson 3: Course Review – Part 3 VIDEO
Casualty Loss Deductions From Adjusted Gross Income Lesson 6: Casualty Loss VIDEO
Casualty Losses Disposition of Business Assets Lesson 5: Casualty and Theft Losses VIDEO
Change in Accounting Methods Business Income and Entities, Accounting Methods and Periods Lesson 12: Change in Accounting Methods and Reviews IRS Form 3115 VIDEO
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 Lesson 2: Changes to Current Tax Forms – Review IRS Forms 1040, 1040A and 1040EZ VIDEO
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: Federal Tax Matter Lesson 2: Changes to Current Tax Forms – Review IRS Forms 1040, 1040A and 1040EZ VIDEO
Changing Tax Years Business Income and Entities, Accounting Methods and Periods Lesson 9: Changing Tax Years and Reviews IRS Form 1128 VIDEO
Charitable Contributions (Corp) C Corporations Lesson 2: Course Review – Part 2 VIDEO
Check the Box Regulations C Corporations Lesson 1: Course Review – Part 1 – Review IRS Form 8832 VIDEO
Child and Dependent Care Credit 2016 Tax Filing Season Update Chapter 7 – Child and Dependent Care, Education, Retirement and Child Tax Credits PDF
Child and Dependent Care Credit 2017 Tax Filing Season Update Chapter 7: Child and Dependent Care, Education, Retirement and Child Tax Credits PDF
Child Support Deductions For Adjusted Gross Income Lesson 5: Alimony, Child Support and Various Other Deductions VIDEO
Child Support Income Inclusions and Exclusions Lesson 3: Course Review Part 3 VIDEO
Child Tax Credit and Additional Child Tax Credit 2016 Tax Filing Season Update Chapter 7 – Child and Dependent Care, Education, Retirement and Child Tax Credits PDF
Child Tax Credit and Additional Child Tax Credit 2017 Tax Filing Season Update Chapter 7: Child and Dependent Care, Education, Retirement and Child Tax Credits PDF
Claiming a Dependent 2016 Tax Filing Season Update Chapter 2 – The Income Tax Return PDF
Claiming a Dependent 2017 Tax Filing Season Update Chapter 2: The Income Tax Return PDF
Claiming EIC after Disallowance Earned Income Credit Chapter 3: EIC Disallowance PDF
Claiming EIC after Disallowance EITC Due Diligence Chapter 2: Due Diligence Requirements PDF
Claiming the Standard Deduction 2016 Tax Filing Season Update Chapter 6 – Adjustments and Deductions PDF
Claiming the Standard Deduction 2017 Tax Filing Season Update Chapter 6: Adjustments and Deductions PDF
Clergy Code Sections Tax Preparers Prayers Answered: Tax Issues for the Clergy Part 1: Introduction, Code Sections for Clergy, Review IRS Form 1040 VIDEO
Clergy Court Cases Tax Preparers Prayers Answered: Tax Issues for the Clergy Part 4: Court Cases, Changes in Code VIDEO
Client Consequences of EIC Disallowance Earned Income Credit Chapter 3: EIC Disallowance PDF
Client Refunds IRS Professional Responsibilities, Practice and Procedure Lesson 2: Client Refunds, Due Diligence in Preparing Returns and Penalties VIDEO
Code Section 162 Business Expenses Lesson 1: Review IRS Publication 535, Code Section 162 and Discuss Employee Compensation VIDEO
Collection Issues Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season Lesson 13: Filing Requirement Recap and Collection Issues VIDEO
Collection Issues Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season: Federal Tax Matter Lesson 13: Filing Requirement Recap and Collection Issues VIDEO
Common Earned Income Credit Errors Earned Income Credit Chapter 2: Earned Income Credit Errors PDF
Common Earned Income Credit Errors EITC Due Diligence Chapter 1: Earned Income Credit Rules PDF
Compliance with E-file Procedures 2016 Tax Filing Season Update Chapter 11 – Ethics, Practices & Procedures PDF
Compliance with E-file Procedures 2017 Tax Filing Season Update Chapter 11: Ethics, Practices & Procedures PDF
Compliance with E-file Procedures IRS Professional Responsibilities, Practice and Procedure Lesson 3: Compliance with e-File Procedures VIDEO
Computations Disposition of Business Assets Lesson 2: Computations, Gains and Losses and Review Various IRS Code Sections VIDEO
Condominiums Rental Activity Issues for the Small Client Lesson 6: Condominiums VIDEO
Consequences for the Client of EIC Disallowance EITC Due Diligence Chapter 2: Due Diligence Requirements PDF
Continually read about tax preparer penalties Top Tips To Avoid Preparer Penalties Lesson 8: Tip #6 Continually read about tax preparer penalties VIDEO
Contract Rescission Limited Affordable Care Act – Employer Rights & Responsibilities Chapter 1: Overview of PPACA Coverage Provisions PDF
Contract Rescission Limited Affordable Care Act – Individual Rights & Responsibilities Chapter 1: Overview of PPACA Provisions Affecting Individuals PDF
Contract Rescission Limited Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 1: Overview of PPACA Provisions PDF
Contributions Deductions From Adjusted Gross Income Lesson 5: Contributions VIDEO
Contributions to Qualified Employee Plans Tax Treatment of Retirement Plans, Pensions and Annuities Chapter 2: Tax Treatment of Qualified Plans PDF
Corporations Business Income and Entities, Accounting Methods and Periods Lesson 4: Corporations and Reviews IRS Forms 1120 and 1020S VIDEO
Corrections to Depreciation Depreciation and Amortization Lesson 3: Corrections to Depreciation and Amended Returns VIDEO
Cost of Goods Sold and Inventory Valuation Business Income and Entities, Accounting Methods and Periods Lesson 14: Components of Business Income Part 2 – Cost of Goods Sold and Inventory Valuation VIDEO
Cost Recovery Deductions For Adjusted Gross Income Lesson 7: Cost Recovery VIDEO
Coverage Exemptions Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season Lesson 6: Coverage Exemptions – Review IRS Form 8965 VIDEO
Coverage Exemptions Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season: Federal Tax Matter Lesson 6: Coverage Exemptions – Review IRS Form 8965 VIDEO
Coverdell Education Savings Accounts Deductions For Adjusted Gross Income Lesson 3: Coverdell Education Savings Accounts VIDEO
Criminal Fraud Cases Tax Preparers Gone Bad – Volume I Lesson 3: Review IRS Bulletin 2017-35 and several criminal cases VIDEO
Death Benefits Tax Treatment of Retirement Plans, Pensions and Annuities Chapter 3: Annuities PDF
Death Benefits Received under Settlement Options Tax Treatment of Life Insurance Proceeds Chapter 1: Life Insurance Death Benefits PDF
Deferred Annuity Tax Treatment of Retirement Plans, Pensions and Annuities Chapter 3: Annuities PDF
Defined Benefit Plans Tax Treatment of Retirement Plans, Pensions and Annuities Chapter 1: Qualified Retirement Plans PDF
Defined Contribution Plans Tax Treatment of Retirement Plans, Pensions and Annuities Chapter 1: Qualified Retirement Plans PDF
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 Lesson 5: Defining Gross Income, Modified Adjusted Gross Income and Household Income to Determine Filing Thresholds VIDEO
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: Federal Tax Matter Lesson 5: Defining Gross Income, Modified Adjusted Gross Income and Household Income to Determine Filing Thresholds VIDEO
Definition Education Tax Benefits Chapter 2: Coverdell Education Savings Accounts PDF
Definition and Eligibility Tax Treatment of Individual Retirement Arrangements Chapter 2: Roth IRAs PDF
Definition of Life Insurance Impacts Tax-Deferred Accumulation Tax Treatment of Life Insurance Proceeds Chapter 2: Life Insurance Policy Living Proceeds PDF
Depletion Depreciation and Amortization Lesson 8: Amortization and Depletion VIDEO
Depreciation Rental Activity Issues for the Small Client Lesson 4: Basis and Depreciation and Review IRS Publication 527 VIDEO
Determination of Filing Status 2016 Tax Filing Season Update Chapter 2 – The Income Tax Return PDF
Determination of Filing Status 2017 Tax Filing Season Update Chapter 2: The Income Tax Return PDF
Diligence As To Accuracy Duties, Restrictions, Sanctions and Penalties Lesson 2: Diligence As To Accuracy and Reviews Various IRS Tax Codes – Part 2 VIDEO
Disposition of Passive Activities Passive Loss Issues for the Small Client Lesson 7: Disposition of Passive Activities VIDEO
Disreputable Conduct EA Ethics: Enrolled Agent Ethical Standards: Practices and Procedures Chapter 3 Sanctionable Acts & Sanctions PDF
Distributions (S Corp) S Corporations Lesson 3: Course Review – Part 3 VIDEO
Distributions from a Qualified Employee Plan Tax Treatment of Retirement Plans, Pensions and Annuities Chapter 2: Tax Treatment of Qualified Plans PDF
Dividend Received Deduction C Corporations Lesson 2: Course Review – Part 2 VIDEO
Document your steps Top Tips To Avoid Preparer Penalties Lesson 6: Tip #4 Document your steps VIDEO
Domestic Production Activities Deduction Business Expenses Lesson 2: Interest, Taxes, Rent, Insurance, Bad Debts, Related Parties, Start-Up Costs and Domestic Production Activities Deduction VIDEO
Domestic Production Activities Deduction C Corporations Lesson 3: Course Review – Part 3 VIDEO
Don’t be a lazy preparer Top Tips To Avoid Preparer Penalties Lesson 4: Tip #2 Don’t be lazy VIDEO
Don’t disclose taxpayer information Top Tips To Avoid Preparer Penalties Lesson 7: Tip #5 Don’t disclose taxpayer information VIDEO
Don’t keep your penalized clients Top Tips To Help Your Clients Avoid Penalties Lesson 14: Tip #10 Don’t keep your penalized clients VIDEO
Don’t simply accept the penalty Top Tips To Avoid Preparer Penalties Lesson 12: Tip #8 Don’t simply accept the penalty VIDEO
Don’t simply accept the penalty Top Tips To Help Your Clients Avoid Penalties Lesson 14: Tip #10 Don’t keep your penalized clients VIDEO
Don’t take risky clients Top Tips To Avoid Preparer Penalties Lesson 13: Tip #9 Don’t take risky clients and Tip #10 Fire your risky clients VIDEO
Due Diligence in Preparing Returns 2016 Tax Filing Season Update Chapter 11 – Ethics, Practices & Procedures PDF
Due Diligence in Preparing Returns 2017 Tax Filing Season Update Chapter 11: Ethics, Practices & Procedures PDF
Due Diligence in Preparing Returns IRS Professional Responsibilities, Practice and Procedure Lesson 2: Client Refunds, Due Diligence in Preparing Returns and Penalties VIDEO
Due Diligence Requirements Earned Income Credit Chapter 4: EIC Due Diligence PDF
Duties and Restrictions Relating to Practicing Before The IRS Ethics Update Circular 230 Changes and Hot Topics Lesson 2: Review IRS Circular 230 – Sub Part B: Duties and Restrictions Relating to Practicing Before The IRS VIDEO
Earned Income Credit Federal Income Tax Changes – 2017 (3 hour version) Chapter 2: Tax Credit Changes PDF
Earned Income Credit Eligibility EITC Due Diligence Chapter 1: Earned Income Credit Rules PDF
Earned Income Tax Credit 2016 Tax Filing Season Update Chapter 9 – Earned Income Tax Credit PDF
Earned Income Tax Credit 2017 Tax Filing Season Update Chapter 9: 2013 Earned Income Tax Credit PDF
Earnings and Profit Corporate Distributions & Other Matters Lesson 1: Earnings and Profit VIDEO
Education Credits 2016 Tax Filing Season Update Chapter 7 – Child and Dependent Care, Education, Retirement and Child Tax Credits PDF
Education Credits 2017 Tax Filing Season Update Chapter 7: Child and Dependent Care, Education, Retirement and Child Tax Credits PDF
Education Savings Bond Program Federal Income Tax Changes – 2017 (3 hour version) Chapter 1: Changes in Various Limits PDF
Education Savings Bond Program in Brief Education Tax Benefits Chapter 3: Education Savings Bond Program PDF
Educational Assistance Education Tax Benefits Chapter 5: Taxation of Educational Assistance, Tuition & Fees and Student Loans PDF
Educational Savings Bonds Income Inclusions and Exclusions Lesson 2: Course Review Part 2 VIDEO
Educator Expenses Deductions For Adjusted Gross Income Lesson 4: Educator Expenses, Student Loan interest, Medical Savings Accounts and Moving Expenses VIDEO
EITC Ethical Issues Tax Preparers Gone Bad – Volume I Lesson 5: ETIC – Earned Income Tax Credit Issues VIDEO
Elect/Default C Corporations Lesson 1: Course Review – Part 1 – Review IRS Form 8832 VIDEO
Electronic Filing Completion Of The Filing Process (expanded) Lesson 3: Electronic Filing and Reviews IRS Publication 1345 VIDEO
Eligibility to Receive EIC Earned Income Credit Chapter 1: Earned Income Credit Rules PDF
Emergency Services Affordable Care Act – Employer Rights & Responsibilities Chapter 1: Overview of PPACA Coverage Provisions PDF
Employee Compensation Business Expenses Lesson 1: Review IRS Publication 535, Code Section 162 and Discuss Employee Compensation VIDEO
Enrolled Agent Duties and Restrictions EA Ethics: Enrolled Agent Ethical Standards: Practices and Procedures Chapter 2 Enrolled Agent Requirements PDF
Entertainment Business Expenses Lesson 3: Travel and Entertainment and Business Gifts – Reviews IRS Publication 463 VIDEO
Entity Selection Business Income and Entities, Accounting Methods and Periods Lesson 7: Entity Selection and reviews IRS Form 8832 VIDEO
Estimated Revenue Impact of Earned Income Credit Errors Earned Income Credit Chapter 2: Earned Income Credit Errors PDF
Estimated Tax Payments Top Tips To Help Your Clients Avoid Penalties Lesson 7: Estimated Tax Payments VIDEO
Estimated Taxes Self Employed and Farming Lesson 3: Income Averaging and Estimated Taxes VIDEO
Examinations Examinations and Appeals Lesson 1: Chapter Overview and Examinations – Part 1 VIDEO
Exceptions: Bankruptcy and Insolvency Cancellation of Debt Lesson 3: Review of Exceptions: Bankruptcy and Insolvency – IRS Publication 4681 and Form 982 VIDEO
Exclusive Use Requirement Home Office Deduction Chapter 1: Qualifying for a Home Office Deduction PDF
Exempt Organizations Retirement Plans for Small Business and Exempt Organizations Lesson 8: Exempt Organizations – Review IRS Form 1023 and IRS Form 1024 VIDEO
Exemption Amount Federal Income Tax Changes – 2017 (3 hour version) Chapter 1: Changes in Various Limits PDF
Exemption Amount Increased 2016 Tax Filing Season Update Chapter 1 – New Tax Law/Recent Updates PDF
Exemption Amount Increased 2017 Tax Filing Season Update Chapter 1: New Tax Law & Recent Updates PDF
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 Lesson 4: Health Coverage Exemptions and Exemption Certificate Numbers – Review IRS Form 8965 VIDEO
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: Federal Tax Matter Lesson 4: Health Coverage Exemptions and Exemption Certificate Numbers – Review IRS Form 8965 VIDEO
Exemptions Filing Status and Exemptions, Filing Requirements and Penalties Lesson 2: Exemptions VIDEO
Expenses Rental Activity Issues for the Small Client Lesson 3: Expenses and Review IRS Publication 527 VIDEO
Factors Leading to Earned Income Credit Errors Earned Income Credit Chapter 2: Earned Income Credit Errors PDF
Failure to Meet Due Diligence Requirements Earned Income Credit Chapter 4: EIC Due Diligence PDF
Failure to Meet Due Diligence Requirements EITC Due Diligence Chapter 2: Due Diligence Requirements PDF
Failure to pay is better than failure to file Top Tips To Help Your Clients Avoid Penalties Lesson 6: Tip #5 Failure to pay is better than failure to file and Tip #6 It may be better to file and amend than wait to file a return VIDEO
Fair Rental Value Tax Preparers Prayers Answered: Tax Issues for the Clergy Part 3: Regulation 107, Actual Costs, Fair Rental Value VIDEO
Farmers Business Income and Entities, Accounting Methods and Periods Lesson 2: Farmers and Reviews IRS Schedule F VIDEO
Farmers Retirement Plans for Small Business and Exempt Organizations Lesson 10: Unrelated Business Income VIDEO
Farming Cancellation of Debt Lesson 4: Farming and Business Related Insolvency VIDEO
Federal Income Tax Return Filing Due Dates 2016 Tax Filing Season Update Chapter 1 – New Tax Law/Recent Updates PDF
Federal Income Tax Return Filing Due Dates 2017 Tax Filing Season Update Chapter 1: New Tax Law & Recent Updates PDF
Figuring the Amount of the Earned Income Credit 2016 Tax Filing Season Update Chapter 9 – Earned Income Tax Credit PDF
Figuring the Amount of the Earned Income Credit 2017 Tax Filing Season Update Chapter 9: 2013 Earned Income Tax Credit PDF
Figuring the Amount of the Earned Income Credit Earned Income Credit Chapter 1: Earned Income Credit Rules PDF
Figuring the Amount of the Earned Income Credit EITC Due Diligence Chapter 2: Due Diligence Requirements PDF
Figuring the Potentially Tax-Free Amount Education Tax Benefits Chapter 3: Education Savings Bond Program PDF
Filing and Penalties Filing Status and Exemptions, Filing Requirements and Penalties Lesson 4: Filing and Penalties VIDEO
Filing Requirement Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season: Federal Tax Matter Lesson 13: Filing Requirement Recap and Collection Issues VIDEO
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 Lesson 13: Filing Requirement Recap and Collection Issues VIDEO
Filing Requirements Decedent, Estate and Trust Income Lesson 3: Filing Requirements, Payments and Taxes VIDEO
Filing Status Filing Status and Exemptions, Filing Requirements and Penalties Lesson 1: Filing Status VIDEO
Filing the Final Return Trust and Estate Tax Lesson 1: Course Overview and Filing the Final Return – Review IRS Publication 559 and Form 1041 VIDEO
Fire your risky clients Top Tips To Avoid Preparer Penalties Lesson 13: Tip #9 Don’t take risky clients and Tip #10 Fire your risky clients VIDEO
Follow up on action items Top Tips To Help Your Clients Avoid Penalties Lesson 8: Tip #7 Follow up on action items VIDEO
Foreign Earned Income Tax Treatment of Specialty Income Items Lesson 1: Foreign Earned Income and Review IRS Form 2555 VIDEO
Foreign Income Income Inclusions and Exclusions Lesson 4: Course Review Part 4 and Review IRS Form 1040 VIDEO
Form 1065 Business Income and Entities, Accounting Methods and Periods Lesson 3: Partnerships and Reviews Form 1065 VIDEO
Form 1099C Cancellation of Debt Lesson 2: Review of Taxpayer Advocate Service Publication and IRS Form 1099C VIDEO
Form 2848 IRS Professional Responsibilities, Practice and Procedure Lesson 1: Introduction VIDEO
Form 8879 Auditing the ERO Lesson 1: Overview of Auditing the ERO VIDEO
Form 982 Cancellation of Debt Lesson 1: Course Overview and Review of IRS Code Section 61 and Form 982 VIDEO
Form W-2 Reporting of Employer-Sponsored Health Coverage Affordable Care Act – Employer Rights & Responsibilities Chapter 2: Employer Credits & Requirements PDF
Form W-2 Reporting of Employer-Sponsored Health Coverage Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 3: Employer Tax Changes PDF
Formation of a Corporation C Corporations Lesson 2: Course Review – Part 2 VIDEO
Fraud Examinations and Appeals Lesson 3: Fraud VIDEO
Fraud Top Tips To Help Your Clients Avoid Penalties Lesson 12: Fraud VIDEO
Fraudulent Transactions EA Ethics: Enrolled Agent Ethical Standards: Practices and Procedures Chapter 3 Sanctionable Acts & Sanctions PDF
Frivolous Submissions EA Ethics: Enrolled Agent Ethical Standards: Practices and Procedures Chapter 3 Sanctionable Acts & Sanctions PDF
Full Income Exclusions Income Inclusions and Exclusions Lesson 1: Course Review Part 1 VIDEO
Gains and Losses Disposition of Business Assets Lesson 2: Computations, Gains and Losses and Review Various IRS Code Sections VIDEO
Grandfathered Health Plans Affordable Care Act – Employer Rights & Responsibilities Chapter 1: Overview of PPACA Coverage Provisions PDF
Grandfathered Health Plans Affordable Care Act – Individual Rights & Responsibilities Chapter 1: Overview of PPACA Provisions Affecting Individuals PDF
Grandfathered Health Plans Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 1: Overview of PPACA Provisions PDF
Gross Estate Taxation of Gifts, Estates and Fiduciaries Lesson 1: Course Review – Part 1 VIDEO
Gross Income Income Inclusions and Exclusions Lesson 1: Course Review Part 1 VIDEO
Gross Income and Constructive Receipt Business Income and Entities, Accounting Methods and Periods Lesson 13: Components of Business Income Part 1 – Gross Income and Constructive Receipt VIDEO
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 Lesson 4: Health Coverage Exemptions and Exemption Certificate Numbers – Review IRS Form 8965 VIDEO
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: Federal Tax Matter Lesson 4: Health Coverage Exemptions and Exemption Certificate Numbers – Review IRS Form 8965 VIDEO
Health Flexible Spending Arrangement Contributions Federal Income Tax Changes – 2017 (3 hour version) Chapter 3: PPACA-Related Tax Changes PDF
Health Insurance Coverage Tax Treatment of Sickness and Injury Plans Chapter 1: Health Insurance PDF
Health Insurance Coverage Options, Exemptions and Penalties Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 10: Health Insurance Coverage Options, Exemptions and Penalties VIDEO
Health Reimbursement Arrangements Tax Treatment of Sickness and Injury Plans Chapter 2: Tax-Favored Health Plans PDF
Health Savings Accounts Federal Income Tax Changes – 2017 (3 hour version) Chapter 4: Changes in Archer MSAs, HSAs & IRAs PDF
Health Savings Accounts Tax Treatment of Sickness and Injury Plans Chapter 2: Tax-Favored Health Plans PDF
Helping Your Clients Avoid Penalties Top Tips To Help Your Clients Avoid Penalties Lesson 1: Course Overview and Introduction VIDEO
High Income-Education Correlation Education Tax Benefits Chapter 1: 529 Qualified Tuition Programs PDF
Highlights of the Course Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 1: Highlights of the Course VIDEO
Hobby Losses Business Expenses Lesson 4: Hobby Losses and Net Operating Loss VIDEO
Holding Periods Capital Transactions Lesson 1: What is Cost, Basis, Holding Periods, The Netting Process and Capital Gains Tax VIDEO
Home-Office Deduction Requirements Home Office Deduction Chapter 1: Qualifying for a Home Office Deduction PDF
Hot Topics Auditing the ERO Lesson 6: Hot Topics and Wrap-up VIDEO
Hot Topics to Discuss Ethics Update Circular 230 Changes and Hot Topics Lesson 6: Hot Topics to Discuss VIDEO
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 Lesson 5: Defining Gross Income, Modified Adjusted Gross Income and Household Income to Determine Filing Thresholds VIDEO
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: Federal Tax Matter Lesson 5: Defining Gross Income, Modified Adjusted Gross Income and Household Income to Determine Filing Thresholds VIDEO
Immediate Annuity Tax Treatment of Retirement Plans, Pensions and Annuities Chapter 3: Annuities PDF
Incidence of Earned Income Credit Errors Earned Income Credit Chapter 2: Earned Income Credit Errors PDF
Income Averaging Self Employed and Farming Lesson 3: Income Averaging and Estimated Taxes VIDEO
Income Recognition Income Inclusions and Exclusions Lesson 1: Course Review Part 1 VIDEO
Income Tax Filing Threshold Amounts 2016 Tax Filing Season Update Chapter 1 – New Tax Law/Recent Updates PDF
Income Tax Filing Threshold Amounts 2017 Tax Filing Season Update Chapter 1: New Tax Law & Recent Updates PDF
Income Taxability of Viatical Settlement Proceeds Tax Treatment of Life Insurance Proceeds Chapter 1: Life Insurance Death Benefits PDF
Incompetence and Disreputable Conduct Tax Return Preparer Ethical Issues Chapter 3: Sanctions for Regulation Violations PDF
Individual Requirement to Maintain Health Coverage Affordable Care Act – Individual Rights & Responsibilities Chapter 2: PPACA-Mandated Personal Tax Changes PDF
Individual Requirement to Maintain Health Coverage Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 2: Personal Tax Changes PDF
Individual Retirement Accounts – IRA’s Deductions For Adjusted Gross Income Lesson 2: Individual Retirement Accounts – IRA’s VIDEO
Individuals who may Practice EA Ethics: Enrolled Agent Ethical Standards: Practices and Procedures Chapter 1 Practice Before the Internal Revenue Service PDF
Information Shared Completion Of The Filing Process (expanded) Lesson 2: Information Shared and Reviews IRS Publications 552, 4557 and 4600 VIDEO
Infractions Auditing the ERO Lesson 5: Review of the IRS Manual – Part 4 VIDEO
Infractions Completion Of The Filing Process (expanded) Lesson 6: Infractions VIDEO
Innocent Spouse Rule Specific Types of Representation Lesson 5: The Innocent Spouse Rule and First Time Abatement VIDEO
Insurance Business Expenses Lesson 2: Interest, Taxes, Rent, Insurance, Bad Debts, Related Parties, Start-Up Costs and Domestic Production Activities Deduction VIDEO
Interest Business Expenses Lesson 2: Interest, Taxes, Rent, Insurance, Bad Debts, Related Parties, Start-Up Costs and Domestic Production Activities Deduction VIDEO
Interest Deductions From Adjusted Gross Income Lesson 4: Interest VIDEO
Interest and Dividend Income 2016 Tax Filing Season Update Chapter 3 – Taxability of Wages, Salaries, Tips and Other Earnings PDF
Interest and Dividend Income 2017 Tax Filing Season Update Chapter 3: Taxability of Wages, Salaries, Tips and Other Earnings PDF
Interest Income Income Inclusions and Exclusions Lesson 2: Course Review Part 2 VIDEO
IRA Rollover Per Year Limit 2016 Tax Filing Season Update Chapter 1 – New Tax Law/Recent Updates PDF
IRS Bulletin 2017-35 Tax Preparers Gone Bad – Volume I Lesson 3: Review IRS Bulletin 2017-35 and several criminal cases VIDEO
IRS Circular 230 Duties, Restrictions, Sanctions and Penalties Lesson 1: Chapter Overview and Diligence As To Accuracy and Reviews Various IRS Tax Codes in IRS Circular 230 – Part 1 VIDEO
IRS Circular 230 Duties, Restrictions, Sanctions and Penalties Lesson 2: Diligence As To Accuracy and Reviews Various IRS Tax Codes – Part 2 VIDEO
IRS Circular 230 Practice and Procedures Lesson 1: Review of IRS Circular 230 VIDEO
IRS Circular 230 Tax Preparers Gone Bad – Volume I Lesson 2: Review IRS Circular 230 VIDEO
IRS Code Section 1202 Disposition of Business Assets Lesson 6: Review IRS Code Sections 1244 and 1202 VIDEO
IRS Code Section 1244 Disposition of Business Assets Lesson 6: Review IRS Code Sections 1244 and 1202 VIDEO
IRS Code Section 179 Depreciation and Amortization Lesson 6: Review IRS Code Section 179 VIDEO
IRS Code Section 469 Passive Loss Issues for the Small Client Lesson 2: Review IRS Code Section 469 VIDEO
IRS Code Section 61 Cancellation of Debt Lesson 1: Course Overview and Review of IRS Code Section 61 and Form 982 VIDEO
IRS Collection Process Specific Types of Representation Lesson 1: The IRS Collection Process and Reviews IRS Publication 594 and Form 9465 VIDEO
IRS Efforts to Reduce Improper EIC Payments Earned Income Credit Chapter 3: EIC Disallowance PDF
IRS Form 1025 Retirement Plans for Small Business and Exempt Organizations Lesson 8: Exempt Organizations – Review IRS Form 1023 and IRS Form 1024 VIDEO
IRS Form 1040 Business Income and Entities, Accounting Methods and Periods Lesson 1: Sole Proprietor and Reviews IRS Form 1040 and Schedule C VIDEO
IRS Form 1040 Deductions For Adjusted Gross Income Lesson 1: Review IRS Form 1040 VIDEO
IRS Form 1040 Deductions From Adjusted Gross Income Lesson 1: Review IRS Form 1040 and Schedule A VIDEO
IRS Form 1040 Filing Status and Exemptions, Filing Requirements and Penalties Lesson 3: Review IRS Form 1040 VIDEO
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 Lesson 2: Changes to Current Tax Forms – Review IRS Forms 1040, 1040A and 1040EZ VIDEO
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: Federal Tax Matter Lesson 2: Changes to Current Tax Forms – Review IRS Forms 1040, 1040A and 1040EZ VIDEO
IRS Form 1040 Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 6: The Additional Medicare Tax and IRS Forms 1040 and 8959 VIDEO
IRS Form 1040 Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 7: The Net Investment Income Tax and IRS Forms 1040 and 8960 VIDEO
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 Lesson 2: Changes to Current Tax Forms – Review IRS Forms 1040, 1040A and 1040EZ VIDEO
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: Federal Tax Matter Lesson 2: Changes to Current Tax Forms – Review IRS Forms 1040, 1040A and 1040EZ VIDEO
IRS Form 1040A Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 6: The Additional Medicare Tax and IRS Forms 1040 and 8959 VIDEO
IRS Form 1040A Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 7: The Net Investment Income Tax and IRS Forms 1040 and 8960 VIDEO
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 Lesson 2: Changes to Current Tax Forms – Review IRS Forms 1040, 1040A and 1040EZ VIDEO
IRS Form 1041 Business Income and Entities, Accounting Methods and Periods Lesson 5: LLC/Fiduciary and Reviews IRS Form 1041 VIDEO
IRS Form 1041 Decedent, Estate and Trust Income Lesson 2: Review IRS Form 1041 VIDEO
IRS Form 1041 Trust and Estate Tax Lesson 2: Filing Requirements, Tax Rates and Types of Trusts VIDEO
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 Lesson 12: Advance Payment of The Premium Tax Credit Review IRS Form 1095A VIDEO
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: Federal Tax Matter Lesson 12: Advance Payment of The Premium Tax Credit Review IRS Form 1095A VIDEO
IRS Form 1120 Business Income and Entities, Accounting Methods and Periods Lesson 4: Corporations and Reviews IRS Forms 1120 and 1020S VIDEO
IRS Form 1120S Business Income and Entities, Accounting Methods and Periods Lesson 4: Corporations and Reviews IRS Forms 1120 and 1020S VIDEO
IRS Form 1128 Business Income and Entities, Accounting Methods and Periods Lesson 9: Changing Tax Years and Reviews IRS Form 1128 VIDEO
IRS Form 2290 NOLs, Other Taxes, and Credits Lesson 2: Business Taxes – Review IRS Form 720 and IRS Form 2290 VIDEO
IRS Form 2553 S Corporations Lesson 1: Course Review – Part 1 – Review IRS Form 2553 VIDEO
IRS Form 2555 Tax Treatment of Specialty Income Items Lesson 1: Foreign Earned Income and Review IRS Form 2555 VIDEO
IRS Form 2848 Representation Before The IRS Lesson 1: Chapter Overview and Power Of Attorney – Review IRS Form 2848 VIDEO
IRS Form 3115 Business Income and Entities, Accounting Methods and Periods Lesson 12: Change in Accounting Methods and Reviews IRS Form 3115 VIDEO
IRS Form 3468 NOLs, Other Taxes, and Credits Lesson 4: Review IRS Form 3800, IRS Form 3468, and IRS Form 6765 VIDEO
IRS Form 4562 Depreciation and Amortization Lesson 7: Review IRS Form 4562 VIDEO
IRS Form 5454 Completion Of The Filing Process (expanded) Lesson 5: Payments and Reviews IRS Forms 8879, 8453 and 8454 VIDEO
IRS Form 5884 NOLs, Other Taxes, and Credits Lesson 5: Review IRS Form 8941 and IRS Form 5884 VIDEO
IRS Form 656 Specific Types of Representation Lesson 2: Offer in Compromise and Reviews IRS Form 656 VIDEO
IRS Form 6765 NOLs, Other Taxes, and Credits Lesson 4: Review IRS Form 3800, IRS Form 3468, and IRS Form 6765 VIDEO
IRS Form 720 NOLs, Other Taxes, and Credits Lesson 2: Business Taxes – Review IRS Form 720 and IRS Form 2290 VIDEO
IRS Form 8453 Completion Of The Filing Process (expanded) Lesson 5: Payments and Reviews IRS Forms 8879, 8453 and 8454 VIDEO
IRS Form 8582 Passive Loss Issues for the Small Client Lesson 6: Review IRS Forms K-1 and 8582 VIDEO
IRS Form 8582 Rental Activity Issues for the Small Client Lesson 8: Loss Limitations and Review IRS Schedule E and Form 8582 VIDEO
IRS Form 8821 Representation Before The IRS Lesson 3: Tax Information Authorization and Reviews IRS Form 8821 VIDEO
IRS Form 8826 NOLs, Other Taxes, and Credits Lesson 6: Miscellaneous Tax Credits – Review IRS Form 8826 and IRS Form 8881 VIDEO
IRS Form 8832 Business Income and Entities, Accounting Methods and Periods Lesson 7: Entity Selection and reviews IRS Form 8832 VIDEO
IRS Form 8867 Tax Preparers Gone Bad – Volume I Lesson 4: Review IRS TIGTA Report and IRS Form 8867 VIDEO
IRS Form 8879 Completion Of The Filing Process (expanded) Lesson 5: Payments and Reviews IRS Forms 8879, 8453 and 8454 VIDEO
IRS Form 8881 NOLs, Other Taxes, and Credits Lesson 6: Miscellaneous Tax Credits – Review IRS Form 8826 and IRS Form 8881 VIDEO
IRS Form 8882 NOLs, Other Taxes, and Credits Lesson 7: Review IRS Form 8882 VIDEO
IRS Form 8941 NOLs, Other Taxes, and Credits Lesson 5: Review IRS Form 8941 and IRS Form 5884 VIDEO
IRS Form 8959 Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 6: The Additional Medicare Tax and IRS Forms 1040 and 8959 VIDEO
IRS Form 8959 Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 8: American Taxpayer Relief Act of 2012 and IRS Forms 8959 and 8960 VIDEO
IRS Form 8960 Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 7: The Net Investment Income Tax and IRS Forms 1040 and 8960 VIDEO
IRS Form 8960 Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 8: American Taxpayer Relief Act of 2012 and IRS Forms 8959 and 8960 VIDEO
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 Lesson 10: Premium Tax Credit Review IRS Form 8962 VIDEO
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 Lesson 11: Advance Payment of The Premium Tax Credit Review IRS Form 8962 VIDEO
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: Federal Tax Matter Lesson 10: Premium Tax Credit Review IRS Form 8962 VIDEO
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: Federal Tax Matter Lesson 11: Advance Payment of The Premium Tax Credit Review IRS Form 8962 VIDEO
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 Lesson 4: Health Coverage Exemptions and Exemption Certificate Numbers – Review IRS Form 8965 VIDEO
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 Lesson 6: Coverage Exemptions – Review IRS Form 8965 VIDEO
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: Federal Tax Matter Lesson 4: Health Coverage Exemptions and Exemption Certificate Numbers – Review IRS Form 8965 VIDEO
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: Federal Tax Matter Lesson 6: Coverage Exemptions – Review IRS Form 8965 VIDEO
IRS Form 9465 Specific Types of Representation Lesson 1: The IRS Collection Process and Reviews IRS Publication 594 and Form 9465 VIDEO
IRS Form 982 Cancellation of Debt Lesson 3: Review of Exceptions: Bankruptcy and Insolvency – IRS Publication 4681 and Form 982 VIDEO
IRS Form 982 Cancellation of Debt Lesson 6: Review of Ordering Provisions and IRS Publication 4681 and Form 982 VIDEO
IRS Form 990 Business Income and Entities, Accounting Methods and Periods Lesson 6: Not For Profit and Reviews IRS Form 990 VIDEO
IRS Form 990 Retirement Plans for Small Business and Exempt Organizations Lesson 9: Review IRS Form 990 VIDEO
IRS Form K-1 Passive Loss Issues for the Small Client Lesson 6: Review IRS Forms K-1 and 8582 VIDEO
IRS Form SE Self Employed and Farming Lesson 1: Course Overview – Review IRS Schedule C and Form SE VIDEO
IRS Publication 1345 Completion Of The Filing Process (expanded) Lesson 3: Electronic Filing and Reviews IRS Publication 1345 VIDEO
IRS Publication 225 Self Employed and Farming Lesson 2: Farmers – Review IRS Publication 225 and Schedule F VIDEO
IRS Publication 3112 Completion Of The Filing Process (expanded) Lesson 4: Advertising and Reviews IRS Publication 3112 VIDEO
IRS Publication 3598 Examinations and Appeals Lesson 2: Examinations – Part 2 and Reviews IRS Publications 3598 and 556 VIDEO
IRS Publication 4557 Completion Of The Filing Process (expanded) Lesson 2: Information Shared and Reviews IRS Publications 552, 4557 and 4600 VIDEO
IRS Publication 4600 Completion Of The Filing Process (expanded) Lesson 2: Information Shared and Reviews IRS Publications 552, 4557 and 4600 VIDEO
IRS Publication 463 Business Expenses Lesson 3: Travel and Entertainment and Business Gifts – Reviews IRS Publication 463 VIDEO
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 Lesson 9: Premium Tax Credit Review IRS Publication 5120 VIDEO
IRS Publication 527 Rental Activity Issues for the Small Client Lesson 3: Expenses and Review IRS Publication 527 VIDEO
IRS Publication 527 Rental Activity Issues for the Small Client Lesson 4: Basis and Depreciation and Review IRS Publication 527 VIDEO
IRS Publication 535 Business Expenses Lesson 1: Review IRS Publication 535, Code Section 162 and Discuss Employee Compensation VIDEO
IRS Publication 538 Business Income and Entities, Accounting Methods and Periods Lesson 8: Accounting and Tax Periods and Reviews IRS Publication 538 VIDEO
IRS Publication 538 Business Income and Entities, Accounting Methods and Periods Lesson 11: Reviews IRS Publication 538 VIDEO
IRS Publication 544 Disposition of Business Assets Lesson 1: Overview of Disposition of Business Assets – Review IRS Publication 544 VIDEO
IRS Publication 544 Disposition of Business Assets Lesson 3: Review IRS Publication 544 VIDEO
IRS Publication 551 Basis of Business Assets Lesson 1: Asset Cost and Basis- Review IRS Publication 551 VIDEO
IRS Publication 552 Completion Of The Filing Process (expanded) Lesson 2: Information Shared and Reviews IRS Publications 552, 4557 and 4600 VIDEO
IRS Publication 556 Examinations and Appeals Lesson 2: Examinations – Part 2 and Reviews IRS Publications 3598 and 556 VIDEO
IRS Publication 559 Trust and Estate Tax Lesson 2: Filing Requirements, Tax Rates and Types of Trusts VIDEO
IRS Publication 560 Retirement Plans for Small Business and Exempt Organizations Lesson 1: Overview of Retirement Plans for Small Business and Exempt Organizations – Review IRS Publication 560 VIDEO
IRS Publication 560 Retirement Plans for Small Business and Exempt Organizations Lesson 5: Review Schedule in IRS Publication 560 VIDEO
IRS Publication 594 Specific Types of Representation Lesson 1: The IRS Collection Process and Reviews IRS Publication 594 and Form 9465 VIDEO
IRS Publication 915 Tax Treatment of Specialty Income Items Lesson 2: Social Security Benefits and Review IRS Publication 915 VIDEO
IRS Publication 925 Passive Loss Issues for the Small Client Lesson 5: Review IRS Publication 925 VIDEO
IRS Publication 946 Depreciation and Amortization Lesson 1: Overview of Depreciation and Amortization – Review IRS Publication 946 VIDEO
IRS Publication 946 Depreciation and Amortization Lesson 5: Listed Property – Review IRS Publication 946 VIDEO
IRS Publication 946 – MACRS Depreciation and Amortization Lesson 2: MACRS – Review IRS Publication 946 VIDEO
IRS Publication 947 Representation Before The IRS Lesson 2: Review of IRS Publication 947 VIDEO
IRS Schedule C Self Employed and Farming Lesson 1: Course Overview – Review IRS Schedule C and Form SE VIDEO
IRS Schedule E Rental Activity Issues for the Small Client Lesson 8: Loss Limitations and Review IRS Schedule E and Form 8582 VIDEO
IRS Schedule E Tax Treatment of Specialty Income Items Lesson 3: Royalty Income and Reviews IRS Schedule E VIDEO
IRS Schedule F Business Income and Entities, Accounting Methods and Periods Lesson 2: Farmers and Reviews IRS Schedule F VIDEO
IRS Schedule F Self Employed and Farming Lesson 2: Farmers – Review IRS Publication 225 and Schedule F VIDEO
IRS Section 1202 Transactions Capital Transactions Lesson 4: Section 1244 and 1202 Transactions – Business Gains and losses VIDEO
IRS Section 1244 Transactions Capital Transactions Lesson 4: Section 1244 and 1202 Transactions – Business Gains and losses VIDEO
Itemized Deductions 2016 Tax Filing Season Update Chapter 6 – Adjustments and Deductions PDF
Itemized Deductions 2017 Tax Filing Season Update Chapter 6: Adjustments and Deductions PDF
KEOGH Plans Retirement Plans for Small Business and Exempt Organizations Lesson 7: KEOGH Plans VIDEO
Key Concepts of Basis Basis of Business Assets Lesson 1: Asset Cost and Basis- Review IRS Publication 551 VIDEO
Know if you are the preparer Top Tips To Avoid Preparer Penalties Lesson 2: Tip #1 Know if you are the preparer VIDEO
Know what the IRS is thinking Top Tips To Avoid Preparer Penalties Lesson 11: Tip #7 Know what the IRS is thinking VIDEO
Large Employer Requirement to Provide Health Coverage Affordable Care Act – Employer Rights & Responsibilities Chapter 1: Overview of PPACA Coverage Provisions PDF
Large Employer Shared Responsibility Affordable Care Act – Employer Rights & Responsibilities Chapter 2: Employer Credits & Requirements PDF
Large Employer Shared Responsibility Regarding Health Coverage Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 3: Employer Tax Changes PDF
Large Employer Shared Responsibility: The Employer Mandate Federal Income Tax Changes – 2017 (3 hour version) Chapter 3: PPACA-Related Tax Changes PDF
Leasehold Improvements Basis of Business Assets Lesson 3: Depreciation, Amortization and Depletion Part 2 – Review IRS Form 4562 VIDEO
Life Insurance Living Proceeds Received under Settlement Options Tax Treatment of Life Insurance Proceeds Chapter 2: Life Insurance Policy Living Proceeds PDF
Like Kind Exchanges Capital Transactions Lesson 3: Stock Dividends, Sale of the Principle Residence and Like Kind Exchanges VIDEO
Like Kind Exchanges Disposition of Business Assets Lesson 4: Like Kind Exchanges VIDEO
Limitation on Itemized Deductions Federal Income Tax Changes – 2017 (3 hour version) Chapter 1: Changes in Various Limits PDF
Limitations on Itemized Deductions Deductions From Adjusted Gross Income Lesson 8: Limitations on Itemized Deductions – Review IRS Schedule A VIDEO
Limited Liability Corporations (LLC) C Corporations Lesson 1: Course Review – Part 1 – Review IRS Form 8832 VIDEO
Limits on Contributions Education Tax Benefits Chapter 1: 529 Qualified Tuition Programs PDF
Limits on Contributions Education Tax Benefits Chapter 2: Coverdell Education Savings Accounts PDF
Limits on Contributions Federal Income Tax Changes – 2017 (3 hour version) Chapter 4: Changes in Archer MSAs, HSAs & IRAs PDF
Limits on Contributions Tax Treatment of Individual Retirement Arrangements Chapter 1: Traditional IRAs PDF
Limits on Contributions Tax Treatment of Individual Retirement Arrangements Chapter 2: Roth IRAs PDF
Liquidations Corporate Distributions & Other Matters Lesson 2: Redemptions and Liquidations VIDEO
Listed Property Depreciation and Amortization Lesson 5: Listed Property – Review IRS Publication 946 VIDEO
LLC/Fiduciary Business Income and Entities, Accounting Methods and Periods Lesson 5: LLC/Fiduciary and Reviews IRS Form 1041 VIDEO
Loss Limitations Deductions For Adjusted Gross Income Lesson 8: Loss Limitations VIDEO
Loss Limitations Rental Activity Issues for the Small Client Lesson 8: Loss Limitations and Review IRS Schedule E and Form 8582 VIDEO
MACRS – Real Property Depreciation and Amortization Lesson 4: MACRS – Real Property VIDEO
Maximum Capital Gain/Dividend Tax Rate Increased for High-Income Taxpayers Federal Income Tax Changes – 2017 (3 hour version) Chapter 1: Changes in Various Limits PDF
Medical Deductions From Adjusted Gross Income Lesson 2: Medical VIDEO
Medical Savings Accounts Deductions For Adjusted Gross Income Lesson 4: Educator Expenses, Student Loan interest, Medical Savings Accounts and Moving Expenses VIDEO
Medical Savings Accounts Federal Income Tax Changes – 2017 (3 hour version) Chapter 4: Changes in Archer MSAs, HSAs & IRAs PDF
Medical Savings Accounts Tax Treatment of Sickness and Injury Plans Chapter 2: Tax-Favored Health Plans PDF
Methods of Figuring the Home-Office Deduction Home Office Deduction Chapter 2: Figuring the Home Office Deduction PDF
Miscellaneous Tax Credits NOLs, Other Taxes, and Credits Lesson 6: Miscellaneous Tax Credits – Review IRS Form 8826 and IRS Form 8881 VIDEO
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 Lesson 5: Defining Gross Income, Modified Adjusted Gross Income and Household Income to Determine Filing Thresholds VIDEO
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: Federal Tax Matter Lesson 5: Defining Gross Income, Modified Adjusted Gross Income and Household Income to Determine Filing Thresholds VIDEO
Modified Taxable Income C Corporations Lesson 2: Course Review – Part 2 VIDEO
Monitoring Visits Auditing the ERO Lesson 3: Review of the IRS Manual – Part 2 VIDEO
Moving Expenses Deductions For Adjusted Gross Income Lesson 4: Educator Expenses, Student Loan interest, Medical Savings Accounts and Moving Expenses VIDEO
Nature of Life Insurance Tax Treatment of Life Insurance Proceeds Chapter 1: Life Insurance Death Benefits PDF
Nature of the Earned Income Credit EITC Due Diligence Chapter 1: Earned Income Credit Rules PDF
Negligent or Intentional Disregard and Willful Understatement of Liability 2016 Tax Filing Season Update Chapter 11 – Ethics, Practices & Procedures PDF
Negligent or Intentional Disregard and Willful Understatement of Liability 2017 Tax Filing Season Update Chapter 11: Ethics, Practices & Procedures PDF
Net Operating Loss Business Expenses Lesson 4: Hobby Losses and Net Operating Loss VIDEO
Net Operating Loss NOLs, Other Taxes, and Credits Lesson 1: NOL – Net Operating Loss VIDEO
New Tax Act Alimony The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony VIDEO
New Tax Act Alimony The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony VIDEO
New Tax Act AMT The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 3: New Tax Brackets, Kiddie Tax, AMT VIDEO
New Tax Act AMT The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 3: New Tax Brackets, Kiddie Tax, AMT VIDEO
New Tax Act Casualty Losses The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation VIDEO
New Tax Act Casualty Losses The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation VIDEO
New Tax Act Child Tax Credits The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 5: New Deductions, Child Tax Credits VIDEO
New Tax Act Child Tax Credits The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 5: New Deductions, Child Tax Credits VIDEO
New Tax Act Due Diligence The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 4: Pass Through Tax, Due Diligence, Mandates VIDEO
New Tax Act Due Diligence The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 4: Pass Through Tax, Due Diligence, Mandates VIDEO
New Tax Act Kiddie Tax The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 3: New Tax Brackets, Kiddie Tax, AMT VIDEO
New Tax Act Kiddie Tax The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 3: New Tax Brackets, Kiddie Tax, AMT VIDEO
New Tax Act Mandates The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 4: Pass Through Tax, Due Diligence, Mandates VIDEO
New Tax Act Mandates The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 4: Pass Through Tax, Due Diligence, Mandates VIDEO
New Tax Act Miscellaneous 2% Deductions The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation VIDEO
New Tax Act Miscellaneous 2% Deductions The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation VIDEO
New Tax Act Mortgage Interest The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation VIDEO
New Tax Act Mortgage Interest The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation VIDEO
New Tax Act Moving Expenses The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony VIDEO
New Tax Act Moving Expenses The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony VIDEO
New Tax Act New Deductions The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 5: New Deductions, Child Tax Credits VIDEO
New Tax Act New Deductions The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 5: New Deductions, Child Tax Credits VIDEO
New Tax Act New Tax Brackets The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 3: New Tax Brackets, Kiddie Tax, AMT VIDEO
New Tax Act New Tax Brackets The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 3: New Tax Brackets, Kiddie Tax, AMT VIDEO
New Tax Act Other Changes and Conclusion The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 7: Other Changes and Conclusion VIDEO
New Tax Act Other Changes and Conclusion The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 7: Other Changes and Conclusion VIDEO
New Tax Act Pass Through Tax The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 4: Pass Through Tax, Due Diligence, Mandates VIDEO
New Tax Act Pass Through Tax The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 4: Pass Through Tax, Due Diligence, Mandates VIDEO
New Tax Act Pease Limitation The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation VIDEO
New Tax Act Pease Limitation The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation VIDEO
New Tax Act Sale of Principal Residence The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony VIDEO
New Tax Act Sale of Principal Residence The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony VIDEO
New Tax Act Tax Free Reimbursements The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony VIDEO
New Tax Act Tax Free Reimbursements The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony VIDEO
New Tax Act Terminology The 2017 Jobs Acts and Tax Cuts-New Tax Law Lesson 1: Overview, New Terminology VIDEO
New Tax Act Terminology The 2017 Jobs Acts and Tax Cuts-New Tax Law Updates Lesson 1: Overview, New Terminology VIDEO
Non Liquidating Distributions Federal Taxation Of Entities – Partnerships Lesson 4: Course Review – Part 4 VIDEO
Nonqualified Annuity Tax Treatment of Retirement Plans, Pensions and Annuities Chapter 3: Annuities PDF
Nonqualified Annuity Income Tax Treatment Tax Treatment of Retirement Plans, Pensions and Annuities Chapter 3: Annuities PDF
Not For Profit Business Income and Entities, Accounting Methods and Periods Lesson 6: Not For Profit and Reviews IRS Form 990 VIDEO
Not for Profit Organizations Taxation of Gifts, Estates and Fiduciaries Lesson 4: Course Review – Part 4 VIDEO
Offer in Compromise Specific Types of Representation Lesson 2: Offer in Compromise and Reviews IRS Form 656 VIDEO
Ordained Minister Definitions Tax Preparers Prayers Answered: Tax Issues for the Clergy Part 5: What is an Ordained Minister? VIDEO
Ordering Provisions Cancellation of Debt Lesson 6: Review of Ordering Provisions and IRS Publication 4681 and Form 982 VIDEO
Other Corporate Deductions C Corporations Lesson 3: Course Review – Part 3 VIDEO
Other Inventory Methods Business Income and Entities, Accounting Methods and Periods Lesson 15: Components of Business Income Part 3 – Other Inventory Methods VIDEO
Overview of Basis of Business Assets Basis of Business Assets Lesson 1: Asset Cost and Basis- Review IRS Publication 551 VIDEO
Overview of Decedent, Estate and Trust Income Decedent, Estate and Trust Income Lesson 1: Overview of Decedent, Estate and Trust Income VIDEO
Overview of Depreciation and Amortization Depreciation and Amortization Lesson 1: Overview of Depreciation and Amortization – Review IRS Publication 946 VIDEO
Overview of Disposition of Business Assets Disposition of Business Assets Lesson 1: Overview of Disposition of Business Assets – Review IRS Publication 544 VIDEO
Overview of Provisions Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season: Federal Tax Matter Lesson 1: Overview of These Provisions VIDEO
Overview of Retirement Plans for Small Business and Exempt Organizations Retirement Plans for Small Business and Exempt Organizations Lesson 1: Overview of Retirement Plans for Small Business and Exempt Organizations – Review IRS Publication 560 VIDEO
Overview of Revised Circular 230 Ethics Update Circular 230 Changes and Hot Topics Lesson 1: Topic Introduction and Overview of Revised Circular 230 VIDEO
Overview of the Development of U.S. Health Insurance Tax Treatment of Sickness and Injury Plans Chapter 1: Health Insurance PDF
Overview of The PPACA Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 2: Overview of The PPACA VIDEO
Partial Income Exclusions Income Inclusions and Exclusions Lesson 1: Course Review Part 1 VIDEO
Partnerships Business Income and Entities, Accounting Methods and Periods Lesson 3: Partnerships and Reviews Form 1065 VIDEO
Passive Credits Passive Loss Issues for the Small Client Lesson 9: Passive Credits and Review of Real World Taxpayer Scenario VIDEO
Passive Investment Income Tax S Corporations Lesson 3: Course Review – Part 3 VIDEO
Passive Loss Issues for the Small Client Basics Passive Loss Issues for the Small Client Lesson 1: Introduction and Overview of Topic VIDEO
Patents Basis of Business Assets Lesson 3: Depreciation, Amortization and Depletion Part 2 – Review IRS Form 4562 VIDEO
PATH Act of 2015 Summary (Individuals) 2017 Tax Filing Season Update Chapter 1: New Tax Law & Recent Updates PDF
Patient Protections Affordable Care Act – Employer Rights & Responsibilities Chapter 1: Overview of PPACA Coverage Provisions PDF
Patient Protections Affordable Care Act – Individual Rights & Responsibilities Chapter 1: Overview of PPACA Provisions Affecting Individuals PDF
Patient Protections Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 1: Overview of PPACA Provisions PDF
Payment and Refund Options 2016 Tax Filing Season Update Chapter 10 – Tax Payments and Refunds PDF
Payment and Refund Options 2017 Tax Filing Season Update Chapter 10: Tax Payments and Refunds PDF
Payments Completion Of The Filing Process (expanded) Lesson 5: Payments and Reviews IRS Forms 8879, 8453 and 8454 VIDEO
Payments Decedent, Estate and Trust Income Lesson 3: Filing Requirements, Payments and Taxes VIDEO
Penalties IRS Professional Responsibilities, Practice and Procedure Lesson 2: Client Refunds, Due Diligence in Preparing Returns and Penalties VIDEO
Penalties Tax Preparers Gone Bad – Volume I Lesson 5: ETIC – Earned Income Tax Credit Issues VIDEO
Penalty Overview Top Tips To Avoid Preparer Penalties Lesson 3: Penalty Overview VIDEO
Personal Holding Companies Corporate Distributions & Other Matters Lesson 3: Personal Holding Companies and Accumulated Earnings Tax VIDEO
Personal Use Of Dwelling Units Rental Activity Issues for the Small Client Lesson 7: Personal Use Of Dwelling Units VIDEO
Power Of Attorney IRS Professional Responsibilities, Practice and Procedure Lesson 1: Introduction VIDEO
Power Of Attorney Representation Before The IRS Lesson 1: Chapter Overview and Power Of Attorney – Review IRS Form 2848 VIDEO
PPACA’s Individual Shared Responsibility Provision Federal Income Tax Changes – 2017 (3 hour version) Chapter 3: PPACA-Related Tax Changes PDF
Practice before the IRS IRS Professional Responsibilities, Practice and Procedure Lesson 1: Introduction VIDEO
Practice vs. Tax Preparation Practice and Procedures Lesson 3: Practice vs Tax Preparation VIDEO
Pre-Existing Condition Exclusions Prohibited Affordable Care Act – Employer Rights & Responsibilities Chapter 1: Overview of PPACA Coverage Provisions PDF
Pre-Existing Condition Exclusions Prohibited Affordable Care Act – Individual Rights & Responsibilities Chapter 1: Overview of PPACA Provisions Affecting Individuals PDF
Pre-Existing Condition Exclusions Prohibited Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 1: Overview of PPACA Provisions PDF
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 Lesson 9: Premium Tax Credit Review IRS Publication 5120 VIDEO
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 Lesson 10: Premium Tax Credit Review IRS Form 8962 VIDEO
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: Federal Tax Matter Lesson 9: Premium Tax Credit Review IRS Publication 5120 VIDEO
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: Federal Tax Matter Lesson 10: Premium Tax Credit Review IRS Form 8962 VIDEO
Premium Tax Credit Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 19: Shared Responsibility Payments and Premium Tax Credit VIDEO
Prepare your penalty defense early Top Tips To Help Your Clients Avoid Penalties Lesson 3: Tip #2 Prepare your penalty defense early VIDEO
Principal Place of Business Requirement Home Office Deduction Chapter 1: Qualifying for a Home Office Deduction PDF
Professional Practice EA Ethics: Enrolled Agent Ethical Standards: Practices and Procedures Chapter 1 Practice Before the Internal Revenue Service PDF
Prohibition on Negotiation of Client Refund Checks 2016 Tax Filing Season Update Chapter 11 – Ethics, Practices & Procedures PDF
Prohibition on Negotiation of Client Refund Checks 2017 Tax Filing Season Update Chapter 11: Ethics, Practices & Procedures PDF
Publication 1345 Auditing the ERO Lesson 1: Overview of Auditing the ERO VIDEO
Publication 4681 Cancellation of Debt Lesson 3: Review of Exceptions: Bankruptcy and Insolvency – IRS Publication 4681 and Form 982 VIDEO
Publication 4681 Cancellation of Debt Lesson 5: Review of Workout Provisions and IRS Publication 4681 VIDEO
Publication 4681 Cancellation of Debt Lesson 6: Review of Ordering Provisions and IRS Publication 4681 and Form 982 VIDEO
Publication 4681 Cancellation of Debt Lesson 7: Review of Basis Attributes and Adjustments and IRS Publication 4681 VIDEO
Publication 5120 Patient Protection and Affordable Care Act of 2010 – Shared Responsibility Payment and Premium Tax Credit Provisions of The 2014 Tax Filing Season: Federal Tax Matter Lesson 9: Premium Tax Credit Review IRS Publication 5120 VIDEO
Qualified Annuity Tax Treatment of Retirement Plans, Pensions and Annuities Chapter 3: Annuities PDF
Qualified Education Expenses Education Tax Benefits Chapter 3: Education Savings Bond Program PDF
Qualified Long-Term Care Insurance Premiums and Benefits Federal Income Tax Changes – 2017 (3 hour version) Chapter 1: Changes in Various Limits PDF
Qualified Plans Retirement Plans for Small Business and Exempt Organizations Lesson 4: Qualified Plans VIDEO
Qualified Tuition Programs Education Tax Benefits Chapter 1: 529 Qualified Tuition Programs PDF
Qualified U.S. Savings Bonds Education Tax Benefits Chapter 3: Education Savings Bond Program PDF
Real World Taxpayer Scenario Passive Loss Issues for the Small Client Lesson 3: Review of Real World Taxpayer Scenario VIDEO
Real World Taxpayer Scenario Passive Loss Issues for the Small Client Lesson 4: Review of Real World Taxpayer Scenario VIDEO
Real World Taxpayer Scenario Passive Loss Issues for the Small Client Lesson 8: Review of Real World Taxpayer Scenario VIDEO
Recap of Simple Plans Retirement Plans for Small Business and Exempt Organizations Lesson 6: Recap of Simple Plans VIDEO
Redemptions Corporate Distributions & Other Matters Lesson 2: Redemptions and Liquidations VIDEO
Refundable Premium Tax Credit to Assist in Purchase of Qualified Health Plan Federal Income Tax Changes – 2017 (3 hour version) Chapter 3: PPACA-Related Tax Changes PDF
Regular Computation Tax Computations and Controlled Groups Lesson 1: Tax Computations, Alternative Minimum Tax, Tax Credits and Estimated Tax Payments & Review of IRS Form 4626. VIDEO
Regular Use for Trade or Business Requirement Home Office Deduction Chapter 1: Qualifying for a Home Office Deduction PDF
Related Parties Business Expenses Lesson 2: Interest, Taxes, Rent, Insurance, Bad Debts, Related Parties, Start-Up Costs and Domestic Production Activities Deduction VIDEO
Related Parties C Corporations Lesson 3: Course Review – Part 3 VIDEO
Related Parties Federal Taxation Of Entities – Partnerships Lesson 4: Course Review – Part 4 VIDEO
Related Party Transactions Capital Transactions Lesson 2: Related Party Transactions VIDEO
Remedies Top Tips To Help Your Clients Avoid Penalties Lesson 13: Remedies VIDEO
Remember you are running a business Top Tips To Avoid Preparer Penalties Lesson 5: Tip #3 Remember you are running a business VIDEO
Rent Business Expenses Lesson 2: Interest, Taxes, Rent, Insurance, Bad Debts, Related Parties, Start-Up Costs and Domestic Production Activities Deduction VIDEO
Rental Activity Issues for the Small Client Basics Rental Activity Issues for the Small Client Lesson 1: Introduction and Overview of Topic VIDEO
Rental Income Basics Rental Activity Issues for the Small Client Lesson 2: Rental Income Basics VIDEO
Rental Value of Parsonages Tax Preparers Prayers Answered: Tax Issues for the Clergy Part 2: Rental Value of Parsonages, Review IRS Form 1040 VIDEO
Rents and Royalty Income Income Inclusions and Exclusions Lesson 3: Course Review Part 3 VIDEO
Repair Regulation Safe Harbor Amount Increase 2017 Tax Filing Season Update Chapter 1: New Tax Law & Recent Updates PDF
Requirement to Give Taxpayer a Copy of Return 2016 Tax Filing Season Update Chapter 11 – Ethics, Practices & Procedures PDF
Requirement to Give Taxpayer a Copy of Return 2017 Tax Filing Season Update Chapter 11: Ethics, Practices & Procedures PDF
Requirement to Maintain Minimum Essential Coverage Affordable Care Act – Individual Rights & Responsibilities Chapter 1: Overview of PPACA Provisions Affecting Individuals PDF
Requirement to Maintain Minimum Essential Coverage Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 1: Overview of PPACA Provisions PDF
Requirement to Retain a Copy of Return 2016 Tax Filing Season Update Chapter 11 – Ethics, Practices & Procedures PDF
Requirement to Retain a Copy of Return 2017 Tax Filing Season Update Chapter 11: Ethics, Practices & Procedures PDF
Requirements For Enrolled Agents Practice and Procedures Lesson 2: Requirements For Enrolled Agents VIDEO
Retirement Savings Contribution Credit 2016 Tax Filing Season Update Chapter 7 – Child and Dependent Care, Education, Retirement and Child Tax Credits PDF
Retirement Savings Contribution Credit 2017 Tax Filing Season Update Chapter 7: Child and Dependent Care, Education, Retirement and Child Tax Credits PDF
Retirement Savings Contribution Credit Federal Income Tax Changes – 2017 (3 hour version) Chapter 2: Tax Credit Changes PDF
Review AICPA Statement on Standards for Tax Services Ethics and Professional Responsibilities from a Tax Perspective Lesson 2: Course Review – Part 2 – Review AICPA Statement on Standards for Tax Services VIDEO
Review IRS Circular 230 Ethics and Professional Responsibilities from a Tax Perspective Lesson 1: Course Review – Part 1 – Review IRS Circular 230 VIDEO
Review IRS Form 1040 Deductions From Adjusted Gross Income Lesson 7: Second Tier Deductions – Review IRS Forms 1040 and 2106 VIDEO
Review IRS Form 1041 Taxation of Gifts, Estates and Fiduciaries Lesson 3: Course Review – Part 3 – Review IRS Form 1041 VIDEO
Review IRS Form 1065 Federal Taxation Of Entities – Partnerships Lesson 2: Course Review – Part 2 – Review IRS Form 1065 VIDEO
Review IRS Form 1065 Schedule K Federal Taxation Of Entities – Partnerships Lesson 3: Course Review – Part 3 – Review IRS Form 1065 Schedule K VIDEO
Review IRS Form 1120 Tax Computations and Controlled Groups Lesson 1: Tax Computations, Alternative Minimum Tax, Tax Credits and Estimated Tax Payments & Review of IRS Form 4626. VIDEO
Review IRS Form 1120 Tax Computations and Controlled Groups Lesson 2: Personal Service Corporations and Controlled Groups VIDEO
Review IRS Form 1120S S Corporations Lesson 2: Course Review – Part 2 – Review IRS Form 1120S VIDEO
Review IRS Form 2106 Deductions From Adjusted Gross Income Lesson 7: Second Tier Deductions – Review IRS Forms 1040 and 2106 VIDEO
Review IRS Form 6251 Accounting Methods, Tax Computations and Tax Credits Lesson 3: Alternative Minimum Tax and Review IRS Form 6251 VIDEO
Review IRS Form 709 Taxation of Gifts, Estates and Fiduciaries Lesson 2: Course Review – Part 2 – Review IRS Form 709 VIDEO
Review IRS Form 8832 Federal Taxation Of Entities – Partnerships Lesson 1: Course Review – Part 1 – Review IRS Form 8832 VIDEO
Review IRS Schedule A Deductions From Adjusted Gross Income Lesson 8: Limitations on Itemized Deductions – Review IRS Schedule A VIDEO
Review Various IRS Code Sections Disposition of Business Assets Lesson 2: Computations, Gains and Losses and Review Various IRS Code Sections VIDEO
Role of the Enrolled Agent EA Ethics: Enrolled Agent Ethical Standards: Practices and Procedures Chapter 1 Practice Before the Internal Revenue Service PDF
Roth IRA Conversions and Transfers 2016 Tax Filing Season Update Chapter 5 – IRAs, Pensions, Annuities, Capital Gains and Losses PDF
Roth IRA Conversions and Transfers Tax Treatment of Individual Retirement Arrangements Chapter 2: Roth IRAs PDF
Roth IRA Death Benefit Distributions 2016 Tax Filing Season Update Chapter 5 – IRAs, Pensions, Annuities, Capital Gains and Losses PDF
Roth IRA Death Benefit Distributions 2017 Tax Filing Season Update Chapter 5: IRAs, Pensions, Annuities, Capital Gains and Losses PDF
Roth IRA Death Benefit Distributions Tax Treatment of Individual Retirement Arrangements Chapter 2: Roth IRAs PDF
Roth IRA Eligibility Federal Income Tax Changes – 2017 (3 hour version) Chapter 4: Changes in Archer MSAs, HSAs & IRAs PDF
Roth IRA Tax Considerations Tax Treatment of Individual Retirement Arrangements Chapter 2: Roth IRAs PDF
Royalty Income Tax Treatment of Specialty Income Items Lesson 3: Royalty Income and Reviews IRS Schedule E VIDEO
RS Form 3800 NOLs, Other Taxes, and Credits Lesson 4: Review IRS Form 3800, IRS Form 3468, and IRS Form 6765 VIDEO
Rules Applicable for Disciplinary Proceedings Duties, Restrictions, Sanctions and Penalties Lesson 5: Rules Applicable for Disciplinary Proceedings VIDEO
Rules Applicable to Disciplinary Proceedings Ethics Update Circular 230 Changes and Hot Topics Lesson 5: Review IRS Circular 230 – Sub Part D: Rules Applicable to Disciplinary Proceedings VIDEO
Sale of Partnership Interest Federal Taxation Of Entities – Partnerships Lesson 4: Course Review – Part 4 VIDEO
Sale of the Principle Residence Capital Transactions Lesson 3: Stock Dividends, Sale of the Principle Residence and Like Kind Exchanges VIDEO
Sanctions and Disciplinary Actions Ethics Update Circular 230 Changes and Hot Topics Lesson 4: Review IRS Circular 230 – Sub Part C: Sanctions and Disciplinary Actions VIDEO
Sanctions for Violations of The Regulations Duties, Restrictions, Sanctions and Penalties Lesson 4: Sanctions for Violations of The Regulations VIDEO
Sanctions Imposed by the Office of Professional Responsibility EA Ethics: Enrolled Agent Ethical Standards: Practices and Procedures Chapter 3 Sanctionable Acts & Sanctions PDF
Schedule A Deductions From Adjusted Gross Income Lesson 1: Review IRS Form 1040 and Schedule A VIDEO
Schedule B, Part III Foreign Accounts and Trusts 2016 Tax Filing Season Update Chapter 4 – Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits PDF
Schedule B, Part III Foreign Accounts and Trusts 2017 Tax Filing Season Update Chapter 4: Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits PDF
Schedule C Business Income and Entities, Accounting Methods and Periods Lesson 1: Sole Proprietor and Reviews IRS Form 1040 and Schedule C VIDEO
Schedule J Tax Computations and Controlled Groups Lesson 1: Tax Computations, Alternative Minimum Tax, Tax Credits and Estimated Tax Payments & Review of IRS Form 4626. VIDEO
Schedule M-1 C Corporations Lesson 4: Course Review – Part 4 – Review IRS Form 1120 VIDEO
Schedule M-3 C Corporations Lesson 4: Course Review – Part 4 – Review IRS Form 1120 VIDEO
Second Tier Deductions Deductions From Adjusted Gross Income Lesson 7: Second Tier Deductions – Review IRS Forms 1040 and 2106 VIDEO
Section 1035 Covered Opinions Ethics Update Circular 230 Changes and Hot Topics Lesson 3: Review IRS Circular 230 – Section 1035 Covered Opinions VIDEO
Section 351 C Corporations Lesson 1: Course Review – Part 1 – Review IRS Form 8832 VIDEO
Section 751 Assets Federal Taxation Of Entities – Partnerships Lesson 4: Course Review – Part 4 VIDEO
Section 754 Election Federal Taxation Of Entities – Partnerships Lesson 4: Course Review – Part 4 VIDEO
Self Employed Deductions For Adjusted Gross Income Lesson 6: Self Employed VIDEO
Self-employed Income Income Inclusions and Exclusions Lesson 2: Course Review Part 2 VIDEO
Self-Employment Retirement Plans for Small Business and Exempt Organizations Lesson 10: Unrelated Business Income VIDEO
Self-Employment Income and Expenses 2016 Tax Filing Season Update Chapter 4 – Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits PDF
Self-Employment Income and Expenses 2017 Tax Filing Season Update Chapter 4: Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits PDF
Self-Insured Plan Fees Affordable Care Act – Employer Rights & Responsibilities Chapter 2: Employer Credits & Requirements PDF
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 Lesson 8: Shared Responsibility Payment Worksheet VIDEO
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: Federal Tax Matter Lesson 8: Shared Responsibility Payment Worksheet VIDEO
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 Lesson 7: Shared Responsibility Payments VIDEO
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: Federal Tax Matter Lesson 7: Shared Responsibility Payments VIDEO
Shared Responsibility Payments Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 19: Shared Responsibility Payments and Premium Tax Credit VIDEO
SIMPLE Plans Retirement Plans for Small Business and Exempt Organizations Lesson 3: SIMPLE Plans VIDEO
Simplified Employee Pensions (SEP) Retirement Plans for Small Business and Exempt Organizations Lesson 2: Simplified Employee Pensions (SEP) VIDEO
Small Business Tax Credit Federal Income Tax Changes – 2017 (3 hour version) Chapter 3: PPACA-Related Tax Changes PDF
Small Employer Health Insurance Premium Credit Affordable Care Act – Employer Rights & Responsibilities Chapter 2: Employer Credits & Requirements PDF
Small Employer Health Insurance Premium Credit Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 3: Employer Tax Changes PDF
Social Security Benefits 2016 Tax Filing Season Update Chapter 4 – Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits PDF
Social Security Benefits 2017 Tax Filing Season Update Chapter 4: Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits PDF
Social Security Benefits Tax Treatment of Specialty Income Items Lesson 2: Social Security Benefits and Review IRS Publication 915 VIDEO
Social Security Income Income Inclusions and Exclusions Lesson 4: Course Review Part 4 and Review IRS Form 1040 VIDEO
Social Security Taxable Earnings Limit Federal Income Tax Changes – 2017 (3 hour version) Chapter 1: Changes in Various Limits PDF
Social Security Taxes Affordable Care Act – Individual Rights & Responsibilities Chapter 2: PPACA-Mandated Personal Tax Changes PDF
Social Security Taxes Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 2: Personal Tax Changes PDF
Sole Proprietor Business Income and Entities, Accounting Methods and Periods Lesson 1: Sole Proprietor and Reviews IRS Form 1040 and Schedule C VIDEO
Specific Requirements Applicable to EIC Due Diligence EITC Due Diligence Chapter 2: Due Diligence Requirements PDF
Standard Deduction 2017 Tax Filing Season Update Chapter 1: New Tax Law & Recent Updates PDF
Standard Deduction Increased 2016 Tax Filing Season Update Chapter 1 – New Tax Law/Recent Updates PDF
Standard Deduction Increased Federal Income Tax Changes – 2017 (3 hour version) Chapter 1: Changes in Various Limits PDF
Standard Mileage Rates Federal Income Tax Changes – 2017 (3 hour version) Chapter 1: Changes in Various Limits PDF
Standards for Advising Clients on Potential Penalties Tax Return Preparer Ethical Issues Chapter 1: Tax Return Preparer Responsibilities PDF
Standards Related to Documents, Affidavits and Other Papers Tax Return Preparer Ethical Issues Chapter 1: Tax Return Preparer Responsibilities PDF
Standards Related to Work Product and Other Papers Tax Return Preparer Ethical Issues Chapter 1: Tax Return Preparer Responsibilities PDF
Start-Up Costs Business Expenses Lesson 2: Interest, Taxes, Rent, Insurance, Bad Debts, Related Parties, Start-Up Costs and Domestic Production Activities Deduction VIDEO
Status of Extender Tax Provisions 2016 Tax Filing Season Update Chapter 1 – New Tax Law/Recent Updates PDF
Stock Dividends Capital Transactions Lesson 3: Stock Dividends, Sale of the Principle Residence and Like Kind Exchanges VIDEO
Student Loan Cancellations and Repayment Assistance 2016 Tax Filing Season Update Chapter 6 – Adjustments and Deductions PDF
Student Loan Cancellations and Repayment Assistance 2017 Tax Filing Season Update Chapter 6: Adjustments and Deductions PDF
Student Loan Cancellations and Repayment Assistance Education Tax Benefits Chapter 5: Taxation of Educational Assistance, Tuition & Fees and Student Loans PDF
Student Loan Interest Deductions For Adjusted Gross Income Lesson 4: Educator Expenses, Student Loan interest, Medical Savings Accounts and Moving Expenses VIDEO
Student Loan Interest Deduction Education Tax Benefits Chapter 5: Taxation of Educational Assistance, Tuition & Fees and Student Loans PDF
Student Loans Cancellation of Debt Lesson 8: Student Loans VIDEO
Substantial Valuation Misstatements Top Tips To Help Your Clients Avoid Penalties Lesson 10: Substantial Valuation Misstatements VIDEO
Tax Computations Accounting Methods, Tax Computations and Tax Credits Lesson 2: Tax Computations VIDEO
Tax Considerations Education Tax Benefits Chapter 2: Coverdell Education Savings Accounts PDF
Tax Credits Accounting Methods, Tax Computations and Tax Credits Lesson 4: Tax Credits VIDEO
Tax Information Authorization Representation Before The IRS Lesson 3: Tax Information Authorization and Reviews IRS Form 8821 VIDEO
Tax Planning Ethics and Professional Responsibilities from a Tax Perspective Lesson 3: Course Review – Part 3 VIDEO
Tax Preparer IRS Professional Responsibilities, Practice and Procedure Lesson 1: Introduction VIDEO
Tax Preparer Due Diligence a Statutory Requirement – IRC §6695 Earned Income Credit Chapter 4: EIC Due Diligence PDF
Tax Related Identity Theft 2016 Tax Filing Season Update Chapter 2 – The Income Tax Return PDF
Tax Related Identity Theft 2017 Tax Filing Season Update Chapter 2: The Income Tax Return PDF
Tax Return Preparer Duties and Restrictions 2016 Tax Filing Season Update Chapter 11 – Ethics, Practices & Procedures PDF
Tax Return Preparer Duties and Restrictions 2017 Tax Filing Season Update Chapter 11: Ethics, Practices & Procedures PDF
Tax Return Preparer Duties and Restrictions Tax Return Preparer Ethical Issues Chapter 2: Practitioner Duties and Restrictions PDF
Tax Return Preparer Scope of Responsibilities Tax Return Preparer Ethical Issues Chapter 1: Tax Return Preparer Responsibilities PDF
Tax Return Preparers and Penalties Duties, Restrictions, Sanctions and Penalties Lesson 6: Tax Return Preparers and Penalties VIDEO
Tax Return Preparers Required to Furnish Identifying Number 2016 Tax Filing Season Update Chapter 11 – Ethics, Practices & Procedures PDF
Tax Return Preparers Required to Furnish Identifying Number 2017 Tax Filing Season Update Chapter 11: Ethics, Practices & Procedures PDF
Tax Return Preparers Required to Sign Returns 2016 Tax Filing Season Update Chapter 11 – Ethics, Practices & Procedures PDF
Tax Return Preparers Required to Sign Returns 2017 Tax Filing Season Update Chapter 11: Ethics, Practices & Procedures PDF
Tax Treatment of Life Settlement Proceeds Tax Treatment of Life Insurance Proceeds Chapter 2: Life Insurance Policy Living Proceeds PDF
Tax Treatment of Qualified Tuition Programs Education Tax Benefits Chapter 1: 529 Qualified Tuition Programs PDF
Tax Withholding and Estimated Tax Payments 2016 Tax Filing Season Update Chapter 10 – Tax Payments and Refunds PDF
Tax Withholding and Estimated Tax Payments 2017 Tax Filing Season Update Chapter 10: Tax Payments and Refunds PDF
Tax-Favored Health Plans Affordable Care Act – Individual Rights & Responsibilities Chapter 2: PPACA-Mandated Personal Tax Changes PDF
Tax-Favored Health Plans Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 2: Personal Tax Changes PDF
Tax-Free Exchanges under IRC §1035 Tax Treatment of Life Insurance Proceeds Chapter 2: Life Insurance Policy Living Proceeds PDF
Taxability of Accelerated Death Benefits Tax Treatment of Life Insurance Proceeds Chapter 1: Life Insurance Death Benefits PDF
Taxable Distributions from IRAs, Pensions and Annuities 2016 Tax Filing Season Update Chapter 5 – IRAs, Pensions, Annuities, Capital Gains and Losses PDF
Taxable Distributions from IRAs, Pensions and Annuities 2017 Tax Filing Season Update Chapter 5: IRAs, Pensions, Annuities, Capital Gains and Losses PDF
Taxable Refunds, Credits, or Offsets of State and Local Taxes 2016 Tax Filing Season Update Chapter 4 – Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits PDF
Taxable Refunds, Credits, or Offsets of State and Local Taxes 2017 Tax Filing Season Update Chapter 4: Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits PDF
Taxation of Life Insurance Policy Death Benefit Proceeds Tax Treatment of Life Insurance Proceeds Chapter 1: Life Insurance Death Benefits PDF
Taxation of Living Proceeds of Life Insurance Policies Tax Treatment of Life Insurance Proceeds Chapter 2: Life Insurance Policy Living Proceeds PDF
Taxes Business Expenses Lesson 2: Interest, Taxes, Rent, Insurance, Bad Debts, Related Parties, Start-Up Costs and Domestic Production Activities Deduction VIDEO
Taxes Decedent, Estate and Trust Income Lesson 3: Filing Requirements, Payments and Taxes VIDEO
Taxes Deductions From Adjusted Gross Income Lesson 3: Taxes VIDEO
Taxpayer Advocate Service Publication Cancellation of Debt Lesson 2: Review of Taxpayer Advocate Service Publication and IRS Form 1099C VIDEO
Termination of Partnership Federal Taxation Of Entities – Partnerships Lesson 4: Course Review – Part 4 VIDEO
The Additional Medicare Tax Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 6: The Additional Medicare Tax and IRS Forms 1040 and 8959 VIDEO
The Appeals Process Examinations and Appeals Lesson 4: The Appeals Process VIDEO
The Appeals Process Specific Types of Representation Lesson 4: Trust Fund Penalties and The Appeals Process VIDEO
The CBO Report Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 11: The Premium Tax Credits and Reviews The CBO Report VIDEO
The Individual Shared Responsibility Payment Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 9: The Individual Shared Responsibility Payment VIDEO
The Lower Exclusion For Flexible Savings Accounts Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 4: The Lower Exclusion For Flexible Savings Accounts VIDEO
The Net Investment Income Tax Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 7: The Net Investment Income Tax and IRS Forms 1040 and 8960 VIDEO
The Netting Process Capital Transactions Lesson 1: What is Cost, Basis, Holding Periods, The Netting Process and Capital Gains Tax VIDEO
The New Limitations on Medical Deductions Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 5: The New Limitations on Medical Deductions VIDEO
The Premium Tax Credits Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 11: The Premium Tax Credits and Reviews The CBO Report VIDEO
The Small Business Healthcare Credit and IRS Forms 3800 and 8941 Part 2 Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 18: The Small Business Healthcare Credit and IRS Forms 3800 and 8941 Part 2 VIDEO
The Small Business Healthcare Credit Forms 3800 and 8941 Part 1 Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 17: The Small Business Healthcare Credit and IRS Forms 3800 and 8941 Part 1 VIDEO
The Statutory Requirement for Due Diligence – IRC §6695 EITC Due Diligence Chapter 2: Due Diligence Requirements PDF
Theft Losses Disposition of Business Assets Lesson 5: Casualty and Theft Losses VIDEO
Third Party Designee Representation Before The IRS Lesson 4: Unenrolled Preparer or Third Party Designee VIDEO
Three recent court cases Top Tips To Avoid Preparer Penalties Lesson 9: Review of 3 recent court cases VIDEO
TIGTA Report Tax Preparers Gone Bad – Volume I Lesson 4: Review IRS TIGTA Report and IRS Form 8867 VIDEO
TIGTA Report Top Tips To Avoid Preparer Penalties Lesson 10: Reviews TIGTA Report VIDEO
Trademarks Basis of Business Assets Lesson 3: Depreciation, Amortization and Depletion Part 2 – Review IRS Form 4562 VIDEO
Traditional IRA Contributions by Active Participants Federal Income Tax Changes – 2017 (3 hour version) Chapter 4: Changes in Archer MSAs, HSAs & IRAs PDF
Traditional IRA Eligibility Rules Tax Treatment of Individual Retirement Arrangements Chapter 1: Traditional IRAs PDF
Traditional IRA Tax Considerations Tax Treatment of Individual Retirement Arrangements Chapter 1: Traditional IRAs PDF
Travel Business Expenses Lesson 3: Travel and Entertainment and Business Gifts – Reviews IRS Publication 463 VIDEO
Trust Fund Penalties Specific Types of Representation Lesson 4: Trust Fund Penalties and The Appeals Process VIDEO
Trusts Decedent, Estate and Trust Income Lesson 4: Trusts VIDEO
Tuition and Fees Deduction Education Tax Benefits Chapter 5: Taxation of Educational Assistance, Tuition & Fees and Student Loans PDF
Two Tax Credits Offset Higher Education Costs Education Tax Benefits Chapter 4: Education Tax Credits PDF
Types of Compensation 2016 Tax Filing Season Update Chapter 3 – Taxability of Wages, Salaries, Tips and Other Earnings PDF
Types of Compensation 2017 Tax Filing Season Update Chapter 3: Taxability of Wages, Salaries, Tips and Other Earnings PDF
Types of Visits Auditing the ERO Lesson 2: Review of the IRS Manual – Part 1 VIDEO
Understand the thresholds when dealing with valuations Top Tips To Help Your Clients Avoid Penalties Lesson 11: Tip #8 Understand the thresholds when dealing with valuations VIDEO
Unemployment Compensation 2016 Tax Filing Season Update Chapter 4 – Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits PDF
Unemployment Compensation 2017 Tax Filing Season Update Chapter 4: Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits PDF
Unenrolled Preparer Representation Before The IRS Lesson 4: Unenrolled Preparer or Third Party Designee VIDEO
Unreimbursed Medical Expense Deduction Threshold Increased Affordable Care Act – Individual Rights & Responsibilities Chapter 2: PPACA-Mandated Personal Tax Changes PDF
Unreimbursed Medical Expense Deduction Threshold Increased Healthcare Reform: The Affordable Care Act Tax Provisions Chapter 2: Personal Tax Changes PDF
Unrelated Business Income Taxation of Gifts, Estates and Fiduciaries Lesson 4: Course Review – Part 4 VIDEO
Unrelated Business Income Sole Proprietors Retirement Plans for Small Business and Exempt Organizations Lesson 10: Unrelated Business Income VIDEO
Use of your Pin Auditing the ERO Lesson 6: Hot Topics and Wrap-up VIDEO
Various Additional Business Taxes – Indoor Tanning Tax Part 1 Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 14: Various Additional Business Taxes – Indoor Tanning Tax Part 1 VIDEO
Various Additional Business Taxes – Indoor Tanning Tax Part 2 Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 15: Various Additional Business Taxes – Indoor Tanning Tax Part 2 VIDEO
Various Additional Business Taxes – Medical Devices Patient Protection and Affordable Care Act: Federal Tax Matter Lesson 16: Various Additional Business Taxes – Medical Devices VIDEO
Various IRS Tax Codes Duties, Restrictions, Sanctions and Penalties Lesson 2: Diligence As To Accuracy and Reviews Various IRS Tax Codes – Part 2 VIDEO
Various Other Deductions Deductions For Adjusted Gross Income Lesson 5: Alimony, Child Support and Various Other Deductions VIDEO
What is Cost Capital Transactions Lesson 1: What is Cost, Basis, Holding Periods, The Netting Process and Capital Gains Tax VIDEO
What is Cost and Adjustments Basis of Business Assets Lesson 2: Depreciation, Amortization and Depletion Part 1 – Review IRS Form 4562 VIDEO
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 Lesson 3: What is Coverage VIDEO
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: Federal Tax Matter Lesson 3: What is Coverage VIDEO
Workout Provisions Cancellation of Debt Lesson 5: Review of Workout Provisions and IRS Publication 4681 VIDEO
You can’t be penalized on a refund Top Tips To Help Your Clients Avoid Penalties Lesson 4: Tip #3 You can’t be penalized on a refund VIDEO