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Individual Income Tax Refresher Course Part 1: Form 1040 New Developments and Filing Requirements (2005 Edition)

Sidney Kess

This first course in this series on Form 1040 preparation provides an overview of how recent legislation impacts tax preparation this season.

The highlights in this course explore how the substantial recent tax legislation changes affect preparation of individual tax returns.

Accounting practitioners can use the comparisons of filing status and requirements in this course to understand the new filing thresholds for 2004 returns and to explore different filing status options for clients.

Topics covered include:

  • Highlights of Developments Affecting 2003 Returns
  • Filing Thresholds
  • Joint and Separate Returns (Code Sec. 6013)
  • Innocent Spouse Relief (Code Sec. 6013(e))
  • Injured Spouse Relief
  • Qualifying Widow or Widower (Code Sec. 2(a))
  • Unmarried Individuals (Code Sec. 7703)
  • Head of Household (Code Sec. 2(b))

Course Details
Price:  $50.00
Field of Study:  Taxation
Level:  Update
Course was last updated on:  01/18/05
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Library:

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 3 CPE
QAS 3 CPE
CFP® (Accepted by the CFP Board) 3 CPE
Enrolled Agent (Accepted by the IRS) 3 CPE
Law (Accepted by the State Bar of California) 3 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

User Reviews
Reviewer: Tim J. submitted on 12/31/2007
easily understood, covers points in a very logical order
Reviewer: Anthony L. submitted on 11/17/2005
short and concise chapters
Reviewer: Tammy D. submitted on 11/15/2005
Good overview of material
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