- NY Credits : 10.0
- TX Credits : 10.0
- CTEC Credits : Federal Tax Law Update - 10.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 10.0
- IRS Non-Credentialed Return Preparer Credits : Federal Tax Update - 10.0
This course is a general refresher in Federal taxation of individuals. It is designed to reinforce basic tax law interpretations while keeping practitioners up to date on the latest and most important changes, including the Taxpayer First Act of 2019.
Course Expiration Date: November 30, 2020
Identify and compute key tax items.
Describe the tax treatment of compensation and investment income.
Recognize income from other sources.
Determine the basis of property.
Determine the tax benefits related to retirement contributions.
Distinguish between refundable and nonrefundable credits.
Determine filing status.
Overview of Individual Income Tax
Sales and Exchanges
Withholding and Estimated Taxes
Tax Returns and Payment of Taxes
Individual Alternative Minimum Tax