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| Course Title | Level | Credits |
|---|---|---|
| 1040 Preparation and Planning 1: Fundamentals (2010 Edition) The first course in this series introduces the fundamentals of federal income tax and gives an overview of the general income tax structure. Even for those familiar with much of the subject matter, these introductory course offers a quick brush-up. Credit available for CPA, Enrolled Agent. |
Basic | 3.0 CPE |
| 1040 Preparation and Planning 2: Gross Income (2010 Edition) The second course in the series covers gross income and different inclusions and exclusions. Topics examined include how to report wages and benefits; which benefits are taxable and which are excludable from income; how to report different kinds of interest; miscellaneous exclusions and inclusions, as well as how to recognize excludable and includable types of income. Credit available for CFPTM, CPA, Enrolled Agent. |
Basic | 4.0 CPE |
| 1040 Preparation and Planning 3: Deductions (2010 Edition) The third course in this series looks at the deductions that taxpayers are permitted to take to reduce their tax. The course details deductions in general, as well as deductions for medical expenses, taxes, interest, contributions, and miscellaneous deductions. Credit available for CPA, Enrolled Agent. |
Basic | 3.0 CPE |
| 1040 Preparation and Planning 5: Acquisition and Disposition of Property (2010 Edition) The next course in this series discusses gains and losses; defines basic terms; explains exclusion of gain on the sale of a principal residence; nonrecognition of gain on involuntary conversions; computation of basis; and concludes by looking at the distinction between capital and ordinary assets. Credit available for CPA, Enrolled Agent. |
Basic | 4.0 CPE |
| 1040 Preparation and Planning 7: Special Tax Computations (2010 Edition) This seventh course in the series looks at special tax computations, including the alternative minimum tax (AMT), the self-employment tax, and the kiddie tax. Credit available for CPA, Enrolled Agent. |
Intermediate | 3.0 CPE |
| 1040 Preparation and Planning 8: Special Problems (2010 Edition) This course covers special problems encountered in Form 1040 Preparation, including the annual accounting period, methods of accounting, and the installment method of reporting income. It also reviews IRAs, SEPs, SIMPLE plans, and other qualified self-employment plans, as well as methods of collecting taxes and the nanny tax. Credit available for CPA, Enrolled Agent. |
Intermediate | 4.0 CPE |
| 1040 Preparation and Planning 9: Tax Practice (2010 Edition) This course reviews the rules for filing deadlines, extensions, amended returns, payment, and different methods of filing. It covers offers in compromise and audits, then reviews the appeals process, going to court, and recovering costs from the government. Credit available for CPA, Enrolled Agent. |
Intermediate | 2.0 CPE |
| 1040 Preparation and Planning Part 4: Tax Computations and Credits (2010 Edition) The fourth course in this series reviews how the tax liability is computed, then describes different credits and deductions. After examining the computation of tax, the course discusses the distinction between a tax deduction and a tax credit. Credit available for CPA, Enrolled Agent. |
Basic | 4.0 CPE |
| 1040 Preparation and Planning Part 6: Deductions for Business and Other Special Deduction Rules (2010 Edition) This sixth course in the series covers business deductions that taxpayers can use to calculate net profit and reduce tax liability. The varied treatment of different deductions is examined in the course. The course also examines the methods used in claiming depreciation, amortization, and the rules for recognized losses and bad debt. Credit available for CPA, Enrolled Agent. |
Basic | 5.0 CPE |
| 1041 Preparation and Planning 1: Tax Fundamentals for Trusts and Estates (2010 Edition) The first course in this series provides an overview of the taxation of trusts and estates, and includes an explanation of fiduciary accounting. Credit available for CFPTM, CPA, Enrolled Agent. |
Basic | 7.0 CPE |
| 1041 Preparation and Planning 2: Income and Deductions (2010 Edition) The second course in this series provides step-by-step guidance for entering income and deductions on the fiduciary income tax return. Credit available for CFPTM, CPA, Enrolled Agent. |
Basic | 4.0 CPE |
| 1041 Preparation and Planning 3: Tax Computation and Completing the Return (2010 Edition) The third course in this series provides step-by-step guidance for figuring tax liability to accurately complete the fiduciary income tax return. Credit available for CFPTM, CPA, Enrolled Agent. |
Basic | 2.0 CPE |
| 1041 Preparation and Planning 4: Schedule K-1 (2010 Edition) The fourth course in this series explains how to properly complete Schedule K-1 for beneficiaries. Credit available for CPA, Enrolled Agent. |
Basic | 1.0 CPE |
| 1041 Preparation and Planning 5: Special Situations (2010 Edition) The final course in this series covers special tax issues for trusts and estates. It includes a discussion of Schedule J for certain accumulated distributions, post-mortem planning for estates and planning for the termination of trusts. Credit available for CFPTM, CPA, Enrolled Agent. |
Intermediate | 2.0 CPE |
| 1065 Preparation and Planning 1: Tax Fundamentals (2010 Edition) This course is the first in a four-part series designed to provide a comprehensive review of the basic principles of partnership income tax preparation, which are applicable to limited liability companies (LLCs) treated as partnerships for federal income tax purposes. Credit available for CPA, Enrolled Agent. |
Basic | 4.0 CPE |
| 1065 Preparation and Planning 2: Income and Deductions (2010 Edition) This course is the second in a four-part series designed to provide a comprehensive review of the basic principles of partnership income tax preparation, which are applicable to limited liability companies (LLCs) treated as partnerships for federal income tax purposes. Credit available for CPA, Enrolled Agent. |
Basic | 3.0 CPE |
| 1065 Preparation and Planning 3: Schedules and Completing the Return (2010 Edition) This is the third course in a four-part series designed to provide a comprehensive review of the basic principles of partnership income tax preparation, which are applicable to limited liability companies (LLCs) treated as partnerships for federal income tax purposes. Credit available for CPA, Enrolled Agent. |
Basic | 5.0 CPE |
| 1065 Preparation and Planning 4: Special Situations and Planning (2010 Edition) This is the final course in a four-part series designed to provide a comprehensive review of the basic principles of partnership income tax preparation, which are applicable to limited liability companies (LLCs) treated as partnerships for federal income tax purposes. Credit available for CPA, Enrolled Agent. |
Intermediate | 4.0 CPE |
| 1120 Preparation and Planning 1: Introduction to Form 1120 (2010 Edition) This is the first in a series of courses on Form 1120 preparation. All of the courses in this series have been fully updated to reflect recent legislative changes. Credit available for CPA, Enrolled Agent. |
Basic | 2.0 CPE |
| 1120 Preparation and Planning 2: Income (2010 Edition) This is the second in a series of courses on corporate income tax preparation. It provides step-by-step instructions for completing the income portion of Form 1120, and has been fully updated to reflect recent tax changes. Credit available for CPA, Enrolled Agent. |
Basic | 3.0 CPE |
| 1120 Preparation and Planning 3: Deductions (2010 Edition) This is the third in a series of courses on corporate income tax preparation. This course provides guidance for completing the deductions section of Form 1120. All of the courses in this series have been fully updated to reflect recent legislative changes. Credit available for CPA, Enrolled Agent. |
Basic | 5.0 CPE |
| 1120 Preparation and Planning 4: Tax and Payments (2010 Edition) This is the fourth in a series of courses on corporate income tax preparation. This course provides guidance for completing the tax and payments section of the 2009 Form 1120. All of the courses in this series have been fully updated to reflect recent legislative changes. Credit available for CPA, Enrolled Agent. |
Basic | 2.0 CPE |
| 1120 Preparation and Planning 5: Estimated Taxes and Special Topics (2010 Edition) This is the fifth in a series of courses on Form 1120 preparation. The final course in this series reviews estimated tax payments and special tax planning rules for corporations. All of the courses in this series have been fully updated to reflect recent legislative changes. Credit available for CPA, Enrolled Agent. |
Intermediate | 2.0 CPE |
| 1120S Preparation and Planning 1: Tax Fundamentals (2010 Edition) This course is the first in a four-part series designed to provide a comprehensive review of S corporation income tax preparation. Credit available for CPA, Enrolled Agent. |
Update | 5.0 CPE |
| 1120S Preparation and Planning 2: Business Income, Deductions and Tax Payments (2010 Edition) This course is the second in a four-part series designed to provide a comprehensive review of S corporation income tax preparation. Credit available for CPA, Enrolled Agent. |
Basic | 5.0 CPE |
| 1120S Preparation and Planning 3: Schedule K (2010 Edition) This course is the third course in a four-part series designed to provide a comprehensive review of S corporation income tax preparation. Credit available for CPA, Enrolled Agent. |
Update | 3.0 CPE |
| 1120S Preparation and Planning 4: Other Schedules and Tax Planning (2010 Edition) This course is the final course in a four-part series designed to provide a comprehensive review of S corporation income tax preparation. Credit available for CPA, Enrolled Agent. |
Basic | 3.0 CPE |
| 706 Preparation and Planning Part 1: Tax Fundamentals (2009-2010 Edition) This course provides an introduction to the Form 706 and to review the general administrative issues involved in filing the return. Credit available for CFPTM, CPA, Enrolled Agent. |
Basic | 3.0 CPE |
| 706 Preparation and Planning Part 2: Property of the Decedent (2009-2010 Edition) This course will educate the professional on how to accurately value and properly present the assets of the gross estate. It will discuss Schedule A – real estate, Schedules B C & D – stocks and bonds, mortgages and debts (owned), and insurance on a decedent's life, Schedules E & F – joint tenancy property and miscellaneous property and Schedules G, H and I– trusts, powers of appointment and annuities. Credit available for CFPTM, CPA. |
Intermediate | 5.0 CPE |
| 706 Preparation and Planning Part 3: Debts of Decedent (2009-2010 Edition) This course is designed to help the professional accurately prepare Schedules J, K, and L of Form 706. These schedules relate to expenses of the estate. Credit available for CFPTM, CPA, Enrolled Agent. |
Intermediate | 2.0 CPE |
| 706 Preparation and Planning Part 4: Credits and Deductions to the Estate (2009-2010 Edition) This course, the fourth course in the 706 series, reviews preparation of Schedules M and O, which relate to the marital deduction and charitable deduction. It also reviews preparation of Schedules P and Q, and the unified credit. Credit available for CFPTM, CPA, Enrolled Agent. |
Intermediate | 4.0 CPE |
| 706 Preparation and Planning Part 5: Special Situations and Completing the Return (2009-2010 Edition) This course discusses the generation-skipping transfer tax, calculating the federal estate tax and completing Form 706. Credit available for CFPTM, CPA, Enrolled Agent. |
Intermediate | 2.0 CPE |
| 709 Preparation and Planning: Completing the Gift Tax Return (2009-2010 Edition) This course provides an overview of how to successfully complete Form 709, the Federal Gift Tax Return. Credit available for CFPTM, CPA, Enrolled Agent. |
Basic | 3.0 CPE |
| Consolidated Returns: Overview This course provides an overview of the federal tax rules that govern consolidated returns. Credit available for CPA, Enrolled Agent. |
Overview | 5.0 CPE |
| Consolidated Returns: Determining Whether to File This course introduces the many factors to consider in determining whether an affiliated group of corporations should elect to file a consolidated return. Credit available for CPA, Enrolled Agent. |
Overview | 4.0 CPE |
| Itemized Deductions: What Is and Is Not Deductible (Second Edition) This CPE course designed by CCH, a Wolters Kluwer business in cooperation with Gary L. Maydew, provides a detailed explanation of the six types of itemized deductions that individual taxpayers may use. Credit available for CPA, Enrolled Agent. |
Basic | 3.0 CPE |
| Penalty Exposure for Estate Planners that are Return Preparers This course discusses recent statutory changes to Code Sec. 6694 (Understatement of Taxpayer's Liability By Tax Return Preparer) and the newly released final regulations. Credit available for CFPTM, CPA, Enrolled Agent. |
Overview | 2.0 CPE |
| Revised Form 990: New Compliance Challenges This course examines the content of the revised Form 990 and its instructions, as well as the disclosure requirements for the new form and other forms filed by exempt organizations. Credit available for CPA, Enrolled Agent. |
Intermediate | 3.0 CPE |
