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The Earned Income Credit (EIC) is a refundable tax credit that has a significant impact on United States revenue and, in the 2020 tax year, amounted to about $60 billion claimed by more than 25 million tax filers. In a recent year, 153.8 million individual federal tax returns were filed, and 19.6 million12.7% of individual taxpayers claimed the Earned Income Credit. Based on that percentage, it would not be unexpected that any tax return preparer… | |
The Earned Income Credit (EIC) is a refundable tax credit that has a significant impact on United States revenue. It is also the source of a disproportionately large number of errors in tax returns in which a claim for it is made. In a recent year, 150.3 million individual federal tax returns were filed, and more than 27.4 million18.2% claimed the Earned Income Credit1. Based on that percentage, it would not be unexpected that, in… | |
Few advantages are as sought after by parents for their children as an education that will enable them to grow professionally and enjoy the benefits such an education can help bestow. The federal government supports and encourages their efforts to provide that education through various programs and income tax incentives. This course will examine the programs, credits, deductions and federal income tax treatment of various items that affect saving for and financing an individuals education. | |
Today taxpayers must plan for their children's education. Touching on various topics such as qualified tuition programs (QTPs), scholarships, and fellowships, this mini-course examines the tax treatment of costs related to education. Practitioners will learn the ins and outs of the tax benefits concerning education and will be able to identify those educational expenses that are deductible. Additionally, financial planning strategies and techniques are outlined to better prepare taxpayers for future educational costs. As a… | |
This course will help financial professionals to support the career development of themselves and others. People who complete this course will be better able to attract and retain talent in their organization by better understanding how to identify and support the career development of others, especially interns and new hires.
Course Outline
1. The Foundations of Career Development
2. The Benefits of Career Development
3. The Practice of Career Development
Course Objectives
After course completion, the participant will be able to:
1. Define… | |
The various ideas, methods, and techniques to optimize the overall compensation package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees pay including wages, salaries, and other perks. Certain fringe benefits that can provide an unusually tax-favored manner of supplementing compensation are described and evaluated. In addition, equity participation is explored through stock sales, repurchase agreements, incentive stock options, ESOTs, stock options, and bonuses. Finally, deferred compensation arrangements are… | |
The Internal Revenue Service routinely processes more than 240 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the knowledgeable assistance of enrolled agents and other professionals in their preparation.
To help ensure enrolled agents and other professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing tax returns, the IRS has published Treasury Department Circular 230. | |
Before launching into an estate planning program, its important to know who owns what and exactly for whom you are planning. This requires that methods of holding title must be analyzed, considered, and selected. Sole proprietorships, S corporations, C corporations, partnerships, and limited liability companies are analyzed as to formation, operation, and ultimate disposition. Since who or what holds title imposes its own unique tax and legal consequences on the estate plan, emphasis is given… | |
This course describes the various equity vehicles that are available, from the purchase of individual stocks to investing in a limited partnership. Investment approaches for common stocks as well as the analytical tools and definitions used in evaluating them are covered. The risks faced and indexes that may be used in choosing the investment portfolio are included. Topics such as diversification of the portfolio, market timing, portfolio design, and do-it-yourself investing versus using a financial… | |
Practitioners are brought up-to-date information on tax issues affecting estate planning and business issues. A major emphasis of this mini-course is practical estate planning solutions that are cost-effective. Devised to reduce or eliminate estate problems and death taxes, this comprehensive guide examines wills, trusts, gifts, insurance, private annuities, and other general estate planning tools. The planning issues and problems that arise from owning a business interest are also addressed. As a result of studying the… | |
Estate taxes are one of the taxes covered by the IRSs unified transfer tax system. Estate taxes are designed to collect taxes from transferring property at death. Proper planning can save a substantial amount of money in taxes. This course will discuss estate planning and estate taxes. This course will describe the tools that are available for estate planning and will define the benefits of using each tool. This course will describe how to identify… | |
Everyone needs to do estate planning. It is more than just planning for death. Estate planning is designing a program for effective wealth building, preservation, and disposition of property at the minimum possible tax cost. This exceptional mini-course surveys wills, living trusts, gifts, marital property, and probate avoidance. Designed to eliminate estate problems and death taxes, the emphasis is on practical solutions that are cost-effective. The text reviews and explains both federal gift and estate… | |
The IRS has a unified wealth transfer taxation system to ensure that any assets transferred my means of gifts, deaths, and gifts that skip a generation are taxed accordingly. This course will discuss estate planning and estate taxes, gift taxes, and generation-skipping transfer taxes in detail. This course will describe the tools that are available for estate planning and will define the benefits of using each tool. This course will describe how to identify what… | |
Description: This course will examine certain qualities a leader must exhibit to set an ethical tone from the top.
Who should Attend: Those who make difficult or significant daily decisions, or who work in fast-paced or challenging environments will benefit from this timely and insightful seminar.
Program Content:
Examining the lives of ordinary people whose moral courage had a significant impact on those around them.
How anyone, irrespective of their role in an organization, can inspire others… | |
A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional… | |
Description: Please join us for a comprehensive discussion on standards that lawyers must adhere to as tax practitioners. We will be covering the major governing rules, such as Treasury Circular 230, the AICPA Statements on Standards for Tax Services (SSTS), the Internal Revenue Code (IRC), the ABA Model Rules of Conduct and common law. Also included will be case studies… | |
While the nuclear family remains the center point of society, today it is under tremendous economic and social pressure. This mini-course is designed to cover hot topics having a direct impact on the practitioner who represents any client with family issues. The emphasis is on using tax solutions to ease family economic concerns permitting the practitioner to be a real tax hero. Completion Deadline & Exam: This course, including the examination, must be completed within… | |
We are all (including tax practitioners) getting older, and the need for effective retirement planning has never been greater. This mini-course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax saving strategies. Retirement income needs are analyzed; Social Security benefits are determined, and distribution options from IRAs and retirement plans are explored. ASSIGNMENTAt the start of the materials, participants should identify the following topics for… | |
Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2023 as a result of the passage of the Inflation Reduction Act and the inflation-changed limits effective for 2023 that are more significant from the perspective of an income tax preparer… | |
This course will identify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS. Finally, this course will describe what must be included and what must be excluded from an audit report. | |
When filing a federal income tax return, it is very important to know who is actually required to file a return and the criteria surrounding the filing of a federal income tax return. Due to numerous updates to the IRC and the inclusion of the Tax Cuts and Jobs Act into law, filing requirements for individual taxpayers have been drastically altered. This course will focus on the updated filing requirements surrounding individual taxpayers across all… | |
This basic course covers the overall approach by the individual to the financial planning process. It encompasses the areas of expertise needed by individuals to do the process or to know when they need a professional financial planner. Coverage of the areas of the financial plan is provided through basic discussion of the concepts, theories, and definitions involved in the financial planning process. Guidelines are provided for the individual's implementation of the financial planning process… | |
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments. This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting… | |
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments. This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting… | |
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments. This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting… | |
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments. This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting… | |
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments. This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting… | |
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments. This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting… | |
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments. This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting… | |
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments. This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax… | |
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments. This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax… | |
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments. This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax… | |
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments. This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax… | |
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments. This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax… | |
Understanding the fundamentals of the accounts payable function is critical for any organization that wants to run an effective and efficient accounts payable function. Without this understanding, weak processes are permitted making fraud easier to commit. Duplicate payments increase and the function is not cost-effective. This course presents information the professional can use to create a strong process and implement effective function. Industry expert Mary Schaeffer shows auditors, controllers, and managers how proper processes in… | |
Description: Please join us for a introductory course on the fundamentals of preparing and filing an individual federal income tax return. We will cover topics such as what the federal income tax is and how it is computed. This course is ideal for CPAs, CFPs, EAs and other tax preparers.Program Content· Defining Federal… | |
This mini-course examines the various ideas, methods, and techniques capable of optimizing the overall compensation package for key employees and principals in small to medium-sized businesses. Qualified and non-qualified deferred compensation, benefit targeting, insurance programs, statutory fringe benefits, interest-free loans, and investment planning are investigated. Consideration is given to indirect compensation in the form of business entertainment, expense accounts, auto use, travel, and transportation. The new field of professional services is probed to provide tax… | |
Gifts are a commonly used method to reduce the amount of estate taxes owed. This course has been updated to reflect all current changes to tax law as practitioners prepare returns in 2023. This course will explore the topic of gift taxes. It will explain when gifts are free of tax liability and identify various scenarios where filing a gift tax return is required. | |
This course will describe when the Yellow Book standards must be applied. This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work. This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations. | |
The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control. | |
The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control. | |
The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control. | |
This course provides a focused analysis of the individual and small business provisions in H.R.1, “One Big Beautiful Bill.” Tailored for tax professionals working with Form 1040 filers, the course explores impactful updates, from the no-tax-on-tips provision to enhanced bonus depreciation. Designed to inform planning strategies and compliance for the 2025 tax year and beyond. Participants will gain actionable insight into newly proposed deductions and expanded credits.
To complete this course participants need to: View the… | |
This course provides a focused analysis of the individual and small business provisions in H.R.1, “One Big Beautiful Bill.” Tailored for tax professionals working with Form 1040 filers, the course explores impactful updates, from the no-tax-on-tips provision to enhanced bonus depreciation. Designed to inform planning strategies and compliance for the 2025 tax year and beyond. Participants will gain actionable insight into newly proposed deductions and expanded credits.
To complete this course participants need to: Answer polling questions… | |
The landmark legislation known as the Patient Protection and Affordable Care Act (PPACA), signed into law in 2010, affects a wide range of institutions in the United States in some way. It imposes healthcare-related requirements on health plans, health insurers, and employers.
In addition to imposing various tax increases to increase revenue, the PPACA uses a carrot-and-stick approach to ensure compliance with its provisions, offering tax credits for compliance and imposing tax penalties for non-compliance. This… | |
Each year the U.S. Census Bureau publishes what it refers to as nonemployer statistics that may provide information about the increased importance of the business use of taxpayers' homes. A nonemployer, for purposes of the statistics, is defined as a business that has no paid employees, has annual business receipts of at least $1,000, and is subject to federal income taxes. These nonemployers may be organized as corporations, partnerships, or sole proprietorships. Because they have… | |
Individual retirement accounts are investing tools that permit individuals to set aside money for retirement in a way that is preferential from a tax standpoint. This course will review the following types of IRA accounts: Traditional IRAs, Roth IRAs, SIMPLE IRAs and SEP IRAs. This course will describe who is allowed to open and contribute to an IRA account during the taxable year. This course will identify when contributions are deductible and when they are… | |
This course addresses the provisions of the Inflation Reduction Act most likely to be of interest to tax preparers. In so doing, it examines the tax credits available for energy-efficient home improvements, for the purchase of new and used electric vehicles, for electric car charging and natural gas-powered car fueling devices, and for clean energy generation. In addition, it discusses the expanded health insurance premium tax credits and the extension of the limitation of noncorporate… | |
All CPAs and Tax Practitioners deal with very sensitive client data. Cybercriminals are highly sophisticated, well-funded, and technologically adept at hacking computers and sealing information. CPAs and tax practitioners are some of their most highly desired targets. Cybercriminals desire the client data of all CPAs and tax practitioners. If these cybercriminals can successfully obtain the client information of CPAs and tax practitioners, they can file fraudulent tax returns for refunds or commit identify theft. As… | |
The malware and cybersecurity landscapes are constantly shifting in response to the actions of one another. On one side, cybersecurity experts are identifying, analyzing, and patching new forms of malware as consistently as possible so they can be detected by antivirus software and purged from infected systems before they can cause harm to their potential victims. On the other side, malware creators and cybercriminal organizations are constantly creating new malware, and altering old malware, to… |