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 |
| Accumulated Earnings Tax | Corporate Distributions & Other Matters | Lesson 3: Personal Holding Companies and Accumulated Earnings Tax | 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 | |
| Adjustments to Income | 2017 Tax Filing Season Update | Chapter 6: Adjustments and Deductions | |
| Adoption Credit/Exclusion | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 2: Tax Credit Changes | |
| Adult Children Coverage | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 1: Overview of PPACA Provisions | |
| 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 |
| Affordable Care Act Tax Provisions | 2016 Tax Filing Season Update | Chapter 8 – ACA Provisions | |
| Affordable Care Act Tax Provisions | 2017 Tax Filing Season Update | Chapter 8: ACA Provisions | |
| Alimony TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony | VIDEO |
| Alimony TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony | VIDEO |
| Allocations TCJA | Alimony Tax Planning TCJA | Code Section 71(c) and Allocations | VIDEO |
| Allocations TCJA | Tax Planning for Alimony TCJA | Code Section 71(c) and 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 | |
| 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 |
| AMT TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 3: New Tax Brackets, Kiddie Tax, AMT | VIDEO |
| AMT TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 3: New Tax Brackets, Kiddie Tax, AMT | 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 | |
| Annuitization Methods | Tax Treatment of Retirement Plans, Pensions and Annuities | Chapter 3: Annuities | |
| 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 | |
| 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 |
| Benefit Limits Prohibited | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 1: Overview of PPACA Provisions | |
| Best Tax Return Preparer Practices | Tax Return Preparer Ethical Issues | Chapter 1: Tax Return Preparer Responsibilities | |
| Built in Gains Tax | S Corporations | Lesson 3: Course Review – Part 3 | 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 | |
| Capital Gains and Losses | 2017 Tax Filing Season Update | Chapter 5: IRAs, Pensions, Annuities, Capital Gains and Losses | |
| 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 |
| Case Study: Deductions TCJA | Alimony Tax Planning TCJA | Case Study: Deductions | VIDEO |
| Case Study: Deductions TCJA | Tax Planning for Alimony TCJA | Case Study: Deductions | VIDEO |
| Casualty Losses TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation | VIDEO |
| Casualty Losses TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation | 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 |
| Child and Dependent Care Credit | 2016 Tax Filing Season Update | Chapter 7 – Child and Dependent Care, Education, Retirement and Child Tax Credits | |
| Child and Dependent Care Credit | 2017 Tax Filing Season Update | Chapter 7: Child and Dependent Care, Education, Retirement and Child Tax Credits | |
| 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 | |
| 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 | |
| Child Tax Credits TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 5: New Deductions, Child Tax Credits | VIDEO |
| Child Tax Credits TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 5: New Deductions, Child Tax Credits | VIDEO |
| Claiming a Dependent | 2016 Tax Filing Season Update | Chapter 2 – The Income Tax Return | |
| Claiming a Dependent | 2017 Tax Filing Season Update | Chapter 2: The Income Tax Return | |
| Claiming the Standard Deduction | 2016 Tax Filing Season Update | Chapter 6 – Adjustments and Deductions | |
| Claiming the Standard Deduction | 2017 Tax Filing Season Update | Chapter 6: Adjustments and Deductions | |
| 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 |
| Code Section 215 TCJA | Alimony Tax Planning TCJA | Code Section 215 and 71 | VIDEO |
| Code Section 215 TCJA | Tax Planning for Alimony TCJA | Code Section 215 and 71 | VIDEO |
| Code Section 71 TCJA | Alimony Tax Planning TCJA | Code Section 215 and 71 | VIDEO |
| Code Section 71 TCJA | Tax Planning for Alimony TCJA | Code Section 215 and 71 | VIDEO |
| Code Section 71(c) TCJA | Alimony Tax Planning TCJA | Code Section 71(c) and Allocations | VIDEO |
| Code Section 71(c) TCJA | Tax Planning for Alimony TCJA | Code Section 71(c) and Allocations | 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 |
| Compliance with E-file Procedures | 2016 Tax Filing Season Update | Chapter 11 – Ethics, Practices & Procedures | |
| Compliance with E-file Procedures | 2017 Tax Filing Season Update | Chapter 11: Ethics, Practices & Procedures | |
| Conclusion TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 7: Other Changes and Conclusion | VIDEO |
| Conclusion TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 7: Other Changes and Conclusion | VIDEO |
| Contingencies TCJA | Alimony Tax Planning TCJA | Contingencies | VIDEO |
| Contingencies TCJA | Tax Planning for Alimony TCJA | Contingencies | VIDEO |
| 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 | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 1: Overview of PPACA Provisions | |
| Contributions to Qualified Employee Plans | Tax Treatment of Retirement Plans, Pensions and Annuities | Chapter 2: Tax Treatment of Qualified Plans | |
| 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 |
| 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 | |
| Death Benefits Received under Settlement Options | Tax Treatment of Life Insurance Proceeds | Chapter 1: Life Insurance Death Benefits | |
| Deferred Annuity | Tax Treatment of Retirement Plans, Pensions and Annuities | Chapter 3: Annuities | |
| Defined Benefit Plans | Tax Treatment of Retirement Plans, Pensions and Annuities | Chapter 1: Qualified Retirement Plans | |
| Defined Contribution Plans | Tax Treatment of Retirement Plans, Pensions and Annuities | Chapter 1: Qualified Retirement Plans | |
| 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 | |
| Definition and Eligibility | Tax Treatment of Individual Retirement Arrangements | Chapter 2: Roth IRAs | |
| Definition of Life Insurance Impacts Tax-Deferred Accumulation | Tax Treatment of Life Insurance Proceeds | Chapter 2: Life Insurance Policy Living Proceeds | |
| Determination of Filing Status | 2016 Tax Filing Season Update | Chapter 2 – The Income Tax Return | |
| Determination of Filing Status | 2017 Tax Filing Season Update | Chapter 2: The Income Tax Return | |
| Diligence As To Accuracy | Duties, Restrictions, Sanctions and Penalties | Lesson 2: Diligence As To Accuracy and Reviews Various IRS Tax Codes – Part 2 | VIDEO |
| Distributions from a Qualified Employee Plan | Tax Treatment of Retirement Plans, Pensions and Annuities | Chapter 2: Tax Treatment of Qualified Plans | |
| 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 |
| Don’t disclose taxpayer information | Top Tips To Avoid Preparer Penalties | Lesson 7: Tip #5 Don’t disclose taxpayer information | VIDEO |
| Due Diligence in Preparing Returns | 2016 Tax Filing Season Update | Chapter 11 – Ethics, Practices & Procedures | |
| Due Diligence in Preparing Returns | 2017 Tax Filing Season Update | Chapter 11: Ethics, Practices & Procedures | |
| Due Diligence TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 4: Pass Through Tax, Due Diligence, Mandates | VIDEO |
| Due Diligence TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 4: Pass Through Tax, Due Diligence, Mandates | VIDEO |
| Earned Income Credit | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 2: Tax Credit Changes | |
| Earned Income Tax Credit | 2016 Tax Filing Season Update | Chapter 9 – Earned Income Tax Credit | |
| Earned Income Tax Credit | 2017 Tax Filing Season Update | Chapter 9: 2013 Earned Income Tax Credit | |
| Education Credits | 2016 Tax Filing Season Update | Chapter 7 – Child and Dependent Care, Education, Retirement and Child Tax Credits | |
| Education Credits | 2017 Tax Filing Season Update | Chapter 7: Child and Dependent Care, Education, Retirement and Child Tax Credits | |
| Education Savings Bond Program | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 1: Changes in Various Limits | |
| Education Savings Bond Program in Brief | Education Tax Benefits | Chapter 3: Education Savings Bond Program | |
| Educational Assistance | Education Tax Benefits | Chapter 5: Taxation of Educational Assistance, Tuition & Fees and Student Loans | |
| EITC Ethical Issues | Tax Preparers Gone Bad – Volume I | Lesson 5: ETIC – Earned Income Tax Credit Issues | VIDEO |
| 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 |
| Exemption Amount | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 1: Changes in Various Limits | |
| Exemption Amount Increased | 2016 Tax Filing Season Update | Chapter 1 – New Tax Law/Recent Updates | |
| Exemption Amount Increased | 2017 Tax Filing Season Update | Chapter 1: New Tax Law & Recent Updates | |
| 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 |
| Fair Rental Value | Tax Preparers Prayers Answered: Tax Issues for the Clergy | Part 3: Regulation 107, Actual Costs, Fair Rental Value | VIDEO |
| Federal Income Tax Return Filing Due Dates | 2016 Tax Filing Season Update | Chapter 1 – New Tax Law/Recent Updates | |
| Federal Income Tax Return Filing Due Dates | 2017 Tax Filing Season Update | Chapter 1: New Tax Law & Recent Updates | |
| Figuring the Amount of the Earned Income Credit | 2016 Tax Filing Season Update | Chapter 9 – Earned Income Tax Credit | |
| Figuring the Amount of the Earned Income Credit | 2017 Tax Filing Season Update | Chapter 9: 2013 Earned Income Tax Credit | |
| Figuring the Potentially Tax-Free Amount | Education Tax Benefits | Chapter 3: Education Savings Bond Program | |
| 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 the Final Return | Trust and Estate Tax | Lesson 1: Course Overview and Filing the Final Return – Review IRS Publication 559 and Form 1041 | VIDEO |
| Foreign Earned Income | Tax Treatment of Specialty Income Items | Lesson 1: Foreign Earned Income and Review IRS Form 2555 | VIDEO |
| Form 1099C | Cancellation of Debt | Lesson 2: Review of Taxpayer Advocate Service Publication and IRS Form 1099C | VIDEO |
| Form W-2 Reporting of Employer-Sponsored Health Coverage | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 3: Employer Tax Changes | |
| Frontloading TCJA | Alimony Tax Planning TCJA | Section 71(f), Frontloading, and Recapture | VIDEO |
| Frontloading TCJA | Tax Planning for Alimony TCJA | Section 71(f), Frontloading, and Recapture | VIDEO |
| Grandfathered Health Plans | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 1: Overview of PPACA Provisions | |
| Gross Estate | Taxation of Gifts, Estates and Fiduciaries | Lesson 1: Course Review – Part 1 | 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 | |
| Health Insurance Coverage | Tax Treatment of Sickness and Injury Plans | Chapter 1: Health Insurance | |
| 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 | |
| Health Savings Accounts | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 4: Changes in Archer MSAs, HSAs & IRAs | |
| Health Savings Accounts | Tax Treatment of Sickness and Injury Plans | Chapter 2: Tax-Favored Health Plans | |
| High Income-Education Correlation | Education Tax Benefits | Chapter 1: 529 Qualified Tuition Programs | |
| Highlights of the Course | Patient Protection and Affordable Care Act: Federal Tax Matter | Lesson 1: Highlights of the Course | VIDEO |
| Holding Periods | Capital Transactions | Lesson 1: What is Cost, Basis, Holding Periods, The Netting Process and Capital Gains Tax | 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 | |
| Income Averaging | Self Employed and Farming | Lesson 3: Income Averaging and Estimated Taxes | VIDEO |
| Income Tax Filing Threshold Amounts | 2016 Tax Filing Season Update | Chapter 1 – New Tax Law/Recent Updates | |
| Income Tax Filing Threshold Amounts | 2017 Tax Filing Season Update | Chapter 1: New Tax Law & Recent Updates | |
| Income Taxability of Viatical Settlement Proceeds | Tax Treatment of Life Insurance Proceeds | Chapter 1: Life Insurance Death Benefits | |
| Incompetence and Disreputable Conduct | Tax Return Preparer Ethical Issues | Chapter 3: Sanctions for Regulation Violations | |
| Individual Requirement to Maintain Health Coverage | Affordable Care Act – Individual Rights & Responsibilities | Chapter 2: PPACA-Mandated Personal Tax Changes | |
| Individual Requirement to Maintain Health Coverage | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 2: Personal Tax Changes | |
| 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 and Dividend Income | 2016 Tax Filing Season Update | Chapter 3 – Taxability of Wages, Salaries, Tips and Other Earnings | |
| Interest and Dividend Income | 2017 Tax Filing Season Update | Chapter 3: Taxability of Wages, Salaries, Tips and Other Earnings | |
| IRA Contributions TCJA | Alimony Tax Planning TCJA | IRA Contributions | VIDEO |
| IRA Contributions TCJA | Tax Planning for Alimony TCJA | IRA Contributions | VIDEO |
| IRA Rollover Per Year Limit | 2016 Tax Filing Season Update | Chapter 1 – New Tax Law/Recent Updates | |
| 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 | Tax Preparers Gone Bad – Volume I | Lesson 2: Review IRS Circular 230 | 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 | 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 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 2555 | Tax Treatment of Specialty Income Items | Lesson 1: Foreign Earned Income and Review IRS Form 2555 | 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 5884 | NOLs, Other Taxes, and Credits | Lesson 5: Review IRS Form 8941 and IRS Form 5884 | 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 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 8867 | Tax Preparers Gone Bad – Volume I | Lesson 4: Review IRS TIGTA Report and IRS Form 8867 | 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 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 538 | Business Income and Entities, Accounting Methods and Periods | Lesson 8: Accounting and Tax Periods and Reviews IRS Publication 538 | VIDEO |
| IRS Publication 559 | Trust and Estate Tax | Lesson 2: Filing Requirements, Tax Rates and Types of Trusts | VIDEO |
| IRS Publication 915 | Tax Treatment of Specialty Income Items | Lesson 2: Social Security Benefits and Review IRS Publication 915 | VIDEO |
| IRS Schedule E | Tax Treatment of Specialty Income Items | Lesson 3: Royalty Income and Reviews IRS Schedule E | VIDEO |
| Itemized Deductions | 2016 Tax Filing Season Update | Chapter 6 – Adjustments and Deductions | |
| Itemized Deductions | 2017 Tax Filing Season Update | Chapter 6: Adjustments and Deductions | |
| Kiddie Tax TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 3: New Tax Brackets, Kiddie Tax, AMT | VIDEO |
| Kiddie Tax TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 3: New Tax Brackets, Kiddie Tax, AMT | VIDEO |
| Large Employer Shared Responsibility Regarding Health Coverage | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 3: Employer Tax Changes | |
| Large Employer Shared Responsibility: The Employer Mandate | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 3: PPACA-Related Tax Changes | |
| Life Insurance Living Proceeds Received under Settlement Options | Tax Treatment of Life Insurance Proceeds | Chapter 2: Life Insurance Policy Living Proceeds | |
| Limitation on Itemized Deductions | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 1: Changes in Various Limits | |
| Limits on Contributions | Education Tax Benefits | Chapter 1: 529 Qualified Tuition Programs | |
| Limits on Contributions | Education Tax Benefits | Chapter 2: Coverdell Education Savings Accounts | |
| Limits on Contributions | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 4: Changes in Archer MSAs, HSAs & IRAs | |
| Limits on Contributions | Tax Treatment of Individual Retirement Arrangements | Chapter 1: Traditional IRAs | |
| Limits on Contributions | Tax Treatment of Individual Retirement Arrangements | Chapter 2: Roth IRAs | |
| Mandates TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 4: Pass Through Tax, Due Diligence, Mandates | VIDEO |
| Mandates TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 4: Pass Through Tax, Due Diligence, Mandates | 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 | |
| Medical Savings Accounts | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 4: Changes in Archer MSAs, HSAs & IRAs | |
| Medical Savings Accounts | Tax Treatment of Sickness and Injury Plans | Chapter 2: Tax-Favored Health Plans | |
| Miscellaneous 2% Deductions TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation | VIDEO |
| Miscellaneous 2% Deductions TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation | VIDEO |
| 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 |
| Mortgage Interest TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation | VIDEO |
| Mortgage Interest TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation | VIDEO |
| Moving Expenses TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony | VIDEO |
| Moving Expenses TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony | VIDEO |
| Nature of Life Insurance | Tax Treatment of Life Insurance Proceeds | Chapter 1: Life Insurance Death Benefits | |
| Negligent or Intentional Disregard and Willful Understatement of Liability | 2016 Tax Filing Season Update | Chapter 11 – Ethics, Practices & Procedures | |
| Negligent or Intentional Disregard and Willful Understatement of Liability | 2017 Tax Filing Season Update | Chapter 11: Ethics, Practices & Procedures | |
| Net Operating Loss | NOLs, Other Taxes, and Credits | Lesson 1: NOL – Net Operating Loss | VIDEO |
| New Deductions TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 5: New Deductions, Child Tax Credits | VIDEO |
| New Deductions TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 5: New Deductions, Child Tax Credits | VIDEO |
| New Deductions TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 5: New Deductions, Child Tax Credits | 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 |
| New Tax Brackets TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 3: New Tax Brackets, Kiddie Tax, AMT | VIDEO |
| New Tax Brackets TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 3: New Tax Brackets, Kiddie Tax, AMT | VIDEO |
| New Terminology TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 1: Overview, New Terminology | VIDEO |
| New Terminology TCJA | The 2017 Tax Cuts and Jobs Act-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 | |
| Nonqualified Annuity Income Tax Treatment | Tax Treatment of Retirement Plans, Pensions and Annuities | Chapter 3: Annuities | |
| Not for Profit Organizations | Taxation of Gifts, Estates and Fiduciaries | Lesson 4: Course Review – Part 4 | VIDEO |
| Ordained Minister Definitions | Tax Preparers Prayers Answered: Tax Issues for the Clergy | Part 5: What is an Ordained Minister? | VIDEO |
| Other Changes TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 7: Other Changes and Conclusion | VIDEO |
| Other Changes TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 7: Other Changes and Conclusion | 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 the Development of U.S. Health Insurance | Tax Treatment of Sickness and Injury Plans | Chapter 1: Health Insurance | |
| Overview of The PPACA | Patient Protection and Affordable Care Act: Federal Tax Matter | Lesson 2: Overview of The PPACA | VIDEO |
| Pass Through Tax TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 4: Pass Through Tax, Due Diligence, Mandates | VIDEO |
| Pass Through Tax TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 4: Pass Through Tax, Due Diligence, Mandates | 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 |
| PATH Act of 2015 Summary (Individuals) | 2017 Tax Filing Season Update | Chapter 1: New Tax Law & Recent Updates | |
| Patient Protections | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 1: Overview of PPACA Provisions | |
| Payment and Refund Options | 2016 Tax Filing Season Update | Chapter 10 – Tax Payments and Refunds | |
| Payment and Refund Options | 2017 Tax Filing Season Update | Chapter 10: Tax Payments and Refunds | |
| Payments | Decedent, Estate and Trust Income | Lesson 3: Filing Requirements, Payments and Taxes | VIDEO |
| Pease Limitation TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation | VIDEO |
| Pease Limitation TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 6: Mortgage Interest, Casualty Losses, Miscellaneous 2% Deductions, Pease Limitation | VIDEO |
| Penalties | Tax Preparers Gone Bad – Volume I | Lesson 5: ETIC – Earned Income Tax Credit Issues | VIDEO |
| Personal Holding Companies | Corporate Distributions & Other Matters | Lesson 3: Personal Holding Companies and Accumulated Earnings Tax | VIDEO |
| PPACA’s Individual Shared Responsibility Provision | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 3: PPACA-Related Tax Changes | |
| Practice vs. Tax Preparation | Practice and Procedures | Lesson 3: Practice vs Tax Preparation | VIDEO |
| Pre-Existing Condition Exclusions Prohibited | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 1: Overview of PPACA Provisions | |
| 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 |
| Prohibition on Negotiation of Client Refund Checks | 2016 Tax Filing Season Update | Chapter 11 – Ethics, Practices & Procedures | |
| Prohibition on Negotiation of Client Refund Checks | 2017 Tax Filing Season Update | Chapter 11: Ethics, Practices & Procedures | |
| 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 | |
| Qualified Education Expenses | Education Tax Benefits | Chapter 3: Education Savings Bond Program | |
| Qualified Long-Term Care Insurance Premiums and Benefits | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 1: Changes in Various Limits | |
| Qualified Tuition Programs | Education Tax Benefits | Chapter 1: 529 Qualified Tuition Programs | |
| Qualified U.S. Savings Bonds | Education Tax Benefits | Chapter 3: Education Savings Bond Program | |
| 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 |
| Recapture TCJA | Alimony Tax Planning TCJA | Section 71(f), Frontloading, and Recapture | VIDEO |
| Recapture TCJA | Tax Planning for Alimony TCJA | Section 71(f), Frontloading, and Recapture | 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 | |
| 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 |
| 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 | Federal Taxation Of Entities – Partnerships | Lesson 4: Course Review – Part 4 | VIDEO |
| Rent | Business Expenses | Lesson 2: Interest, Taxes, Rent, Insurance, Bad Debts, Related Parties, Start-Up Costs and Domestic Production Activities Deduction | 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 |
| Repair Regulation Safe Harbor Amount Increase | 2017 Tax Filing Season Update | Chapter 1: New Tax Law & Recent Updates | |
| Requirement to Give Taxpayer a Copy of Return | 2016 Tax Filing Season Update | Chapter 11 – Ethics, Practices & Procedures | |
| Requirement to Give Taxpayer a Copy of Return | 2017 Tax Filing Season Update | Chapter 11: Ethics, Practices & Procedures | |
| Requirement to Maintain Minimum Essential Coverage | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 1: Overview of PPACA Provisions | |
| Requirement to Retain a Copy of Return | 2016 Tax Filing Season Update | Chapter 11 – Ethics, Practices & Procedures | |
| Requirement to Retain a Copy of Return | 2017 Tax Filing Season Update | Chapter 11: Ethics, Practices & Procedures | |
| Retirement Savings Contribution Credit | 2016 Tax Filing Season Update | Chapter 7 – Child and Dependent Care, Education, Retirement and Child Tax Credits | |
| Retirement Savings Contribution Credit | 2017 Tax Filing Season Update | Chapter 7: Child and Dependent Care, Education, Retirement and Child Tax Credits | |
| Retirement Savings Contribution Credit | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 2: Tax Credit Changes | |
| 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 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 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 |
| Roth IRA Conversions and Transfers | 2016 Tax Filing Season Update | Chapter 5 – IRAs, Pensions, Annuities, Capital Gains and Losses | |
| Roth IRA Conversions and Transfers | Tax Treatment of Individual Retirement Arrangements | Chapter 2: Roth IRAs | |
| Roth IRA Death Benefit Distributions | 2016 Tax Filing Season Update | Chapter 5 – IRAs, Pensions, Annuities, Capital Gains and Losses | |
| Roth IRA Death Benefit Distributions | 2017 Tax Filing Season Update | Chapter 5: IRAs, Pensions, Annuities, Capital Gains and Losses | |
| Roth IRA Death Benefit Distributions | Tax Treatment of Individual Retirement Arrangements | Chapter 2: Roth IRAs | |
| Roth IRA Eligibility | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 4: Changes in Archer MSAs, HSAs & IRAs | |
| Roth IRA Tax Considerations | Tax Treatment of Individual Retirement Arrangements | Chapter 2: Roth IRAs | |
| 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 |
| Sale of Partnership Interest | Federal Taxation Of Entities – Partnerships | Lesson 4: Course Review – Part 4 | VIDEO |
| Sale of Principal Residence TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony | VIDEO |
| Sale of Principal Residence TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony | 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 | |
| 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 | |
| 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 |
| Section 71(f) TCJA | Alimony Tax Planning TCJA | Section 71(f), Frontloading, and Recapture | VIDEO |
| Section 71(f) TCJA | Tax Planning for Alimony TCJA | Section 71(f), Frontloading, and Recapture | 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-Employment Income and Expenses | 2016 Tax Filing Season Update | Chapter 4 – Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits | |
| Self-Employment Income and Expenses | 2017 Tax Filing Season Update | Chapter 4: Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits | |
| 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 |
| Small Business Tax Credit | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 3: PPACA-Related Tax Changes | |
| Small Employer Health Insurance Premium Credit | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 3: Employer Tax Changes | |
| Social Security Benefits | 2016 Tax Filing Season Update | Chapter 4 – Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits | |
| Social Security Benefits | 2017 Tax Filing Season Update | Chapter 4: Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits | |
| Social Security Benefits | Tax Treatment of Specialty Income Items | Lesson 2: Social Security Benefits and Review IRS Publication 915 | VIDEO |
| Social Security Taxable Earnings Limit | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 1: Changes in Various Limits | |
| Social Security Taxes | Affordable Care Act – Individual Rights & Responsibilities | Chapter 2: PPACA-Mandated Personal Tax Changes | |
| Social Security Taxes | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 2: Personal Tax Changes | |
| Standard Deduction | 2017 Tax Filing Season Update | Chapter 1: New Tax Law & Recent Updates | |
| Standard Deduction Increased | 2016 Tax Filing Season Update | Chapter 1 – New Tax Law/Recent Updates | |
| Standard Deduction Increased | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 1: Changes in Various Limits | |
| Standard Mileage Rates | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 1: Changes in Various Limits | |
| Standards for Advising Clients on Potential Penalties | Tax Return Preparer Ethical Issues | Chapter 1: Tax Return Preparer Responsibilities | |
| Standards Related to Documents, Affidavits and Other Papers | Tax Return Preparer Ethical Issues | Chapter 1: Tax Return Preparer Responsibilities | |
| Standards Related to Work Product and Other Papers | Tax Return Preparer Ethical Issues | Chapter 1: Tax Return Preparer Responsibilities | |
| 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 | |
| Student Loan Cancellations and Repayment Assistance | 2016 Tax Filing Season Update | Chapter 6 – Adjustments and Deductions | |
| Student Loan Cancellations and Repayment Assistance | 2017 Tax Filing Season Update | Chapter 6: Adjustments and Deductions | |
| Student Loan Cancellations and Repayment Assistance | Education Tax Benefits | Chapter 5: Taxation of Educational Assistance, Tuition & Fees and Student Loans | |
| Student Loan Interest Deduction | Education Tax Benefits | Chapter 5: Taxation of Educational Assistance, Tuition & Fees and Student Loans | |
| 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 | |
| Tax Credits | Accounting Methods, Tax Computations and Tax Credits | Lesson 4: Tax Credits | VIDEO |
| Tax Free Reimbursements TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law | Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony | VIDEO |
| Tax Free Reimbursements TCJA | The 2017 Tax Cuts and Jobs Act-New Tax Law Updates | Lesson 2: Tax Free Reimbursements, Sale of Principal Residence, Moving Expenses, Alimony | 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 | |
| Tax Related Identity Theft | 2016 Tax Filing Season Update | Chapter 2 – The Income Tax Return | |
| Tax Related Identity Theft | 2017 Tax Filing Season Update | Chapter 2: The Income Tax Return | |
| Tax Return Preparer Duties and Restrictions | 2016 Tax Filing Season Update | Chapter 11 – Ethics, Practices & Procedures | |
| Tax Return Preparer Duties and Restrictions | 2017 Tax Filing Season Update | Chapter 11: Ethics, Practices & Procedures | |
| Tax Return Preparer Duties and Restrictions | Tax Return Preparer Ethical Issues | Chapter 2: Practitioner Duties and Restrictions | |
| Tax Return Preparer Scope of Responsibilities | Tax Return Preparer Ethical Issues | Chapter 1: Tax Return Preparer Responsibilities | |
| 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 | |
| Tax Return Preparers Required to Furnish Identifying Number | 2017 Tax Filing Season Update | Chapter 11: Ethics, Practices & Procedures | |
| Tax Return Preparers Required to Sign Returns | 2016 Tax Filing Season Update | Chapter 11 – Ethics, Practices & Procedures | |
| Tax Return Preparers Required to Sign Returns | 2017 Tax Filing Season Update | Chapter 11: Ethics, Practices & Procedures | |
| Tax Treatment of Life Settlement Proceeds | Tax Treatment of Life Insurance Proceeds | Chapter 2: Life Insurance Policy Living Proceeds | |
| Tax Treatment of Qualified Tuition Programs | Education Tax Benefits | Chapter 1: 529 Qualified Tuition Programs | |
| Tax Withholding and Estimated Tax Payments | 2016 Tax Filing Season Update | Chapter 10 – Tax Payments and Refunds | |
| Tax Withholding and Estimated Tax Payments | 2017 Tax Filing Season Update | Chapter 10: Tax Payments and Refunds | |
| Taxability of Accelerated Death Benefits | Tax Treatment of Life Insurance Proceeds | Chapter 1: Life Insurance Death Benefits | |
| Taxable Distributions from IRAs, Pensions and Annuities | 2016 Tax Filing Season Update | Chapter 5 – IRAs, Pensions, Annuities, Capital Gains and Losses | |
| Taxable Distributions from IRAs, Pensions and Annuities | 2017 Tax Filing Season Update | Chapter 5: IRAs, Pensions, Annuities, Capital Gains and Losses | |
| 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 | |
| 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 | |
| Taxation of Life Insurance Policy Death Benefit Proceeds | Tax Treatment of Life Insurance Proceeds | Chapter 1: Life Insurance Death Benefits | |
| Taxation of Living Proceeds of Life Insurance Policies | Tax Treatment of Life Insurance Proceeds | Chapter 2: Life Insurance Policy Living Proceeds | |
| 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 |
| Tax-Favored Health Plans | Affordable Care Act – Individual Rights & Responsibilities | Chapter 2: PPACA-Mandated Personal Tax Changes | |
| Tax-Favored Health Plans | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 2: Personal Tax Changes | |
| Tax-Free Exchanges under IRC §1035 | Tax Treatment of Life Insurance Proceeds | Chapter 2: Life Insurance Policy Living Proceeds | |
| 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 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 |
| TIGTA Report | Tax Preparers Gone Bad – Volume I | Lesson 4: Review IRS TIGTA Report and IRS Form 8867 | VIDEO |
| Traditional IRA Contributions by Active Participants | Federal Income Tax Changes – 2017 (3 hour version) | Chapter 4: Changes in Archer MSAs, HSAs & IRAs | |
| Traditional IRA Eligibility Rules | Tax Treatment of Individual Retirement Arrangements | Chapter 1: Traditional IRAs | |
| Traditional IRA Tax Considerations | Tax Treatment of Individual Retirement Arrangements | Chapter 1: Traditional IRAs | |
| Tuition and Fees Deduction | Education Tax Benefits | Chapter 5: Taxation of Educational Assistance, Tuition & Fees and Student Loans | |
| Two Tax Credits Offset Higher Education Costs | Education Tax Benefits | Chapter 4: Education Tax Credits | |
| Types of Compensation | 2016 Tax Filing Season Update | Chapter 3 – Taxability of Wages, Salaries, Tips and Other Earnings | |
| Types of Compensation | 2017 Tax Filing Season Update | Chapter 3: Taxability of Wages, Salaries, Tips and Other Earnings | |
| Unemployment Compensation | 2016 Tax Filing Season Update | Chapter 4 – Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits | |
| Unemployment Compensation | 2017 Tax Filing Season Update | Chapter 4: Foreign Accounts, Refunds, Unemployment Compensation, Self-Employment Income and Social Security Benefits | |
| Unreimbursed Medical Expense Deduction Threshold Increased | Affordable Care Act – Individual Rights & Responsibilities | Chapter 2: PPACA-Mandated Personal Tax Changes | |
| Unreimbursed Medical Expense Deduction Threshold Increased | Healthcare Reform: The Affordable Care Act Tax Provisions | Chapter 2: Personal Tax Changes | |
| Unrelated Business Income | Taxation of Gifts, Estates and Fiduciaries | Lesson 4: Course Review – Part 4 | 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 |
| What is Alimony? TCJA | Alimony Tax Planning TCJA | What is Alimony? | VIDEO |
| What is Alimony? TCJA | Tax Planning for Alimony TCJA | What is Alimony? | VIDEO |
| What is Cost | Capital Transactions | Lesson 1: What is Cost, Basis, Holding Periods, The Netting Process and Capital Gains Tax | 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 |