Courses
Taxation CPE Courses
Education Tax Benefits
Course number: TAX928103
Education Tax Benefits examines the programs, credits, deductions and federal income tax treatment of various items that affect saving for and financing an individual’s education. In so doing, it considers qualified tuition programs (QTPs), Coverdell education savings accounts (ESAs), the education savings bond program, federal tax credits for education, the federal tax treatment of scholarships, fellowships, grants and tuition reductions and the deduction available for student loan interest. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 6 hours
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Getting Cash Out of Your Business
Course number: TAX769307
This 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, financial and estate planning to the key executive. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 3 hours
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Guide to Tax Resolution
Course number: TAX794902
Tax resolution means providing solutions to businesses and individuals alike who find themselves in trouble with the IRS. To resolve tax matters with the IRS, the IRS’ Offer in Compromise (OIC) program encourages delinquent taxpayers to settle their back taxes, often for reduced amounts. The areas covered are: offers in compromise, wage garnishments, bankruptcy, installment arrangements, delinquent tax returns, IRS bank levies, Freedom of Information requests, IRS payment plans, payroll tax problems, IRS audits, penalty abatement, liens, collection appeals, IRS appeals, innocent spouse and expiration of statutes. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service. Course Category: Taxes Course credit: 6 hoursPrinted Version$59
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Home Business Tax Deductions
Course number: TAX578221
This course provides in-depth coverage of write-offs for home offices, start-up and operating expenses, vehicles and travel, meals, health insurance and medical bills, inventory, equipment, and much more. Contains many interesting and relevant examples. It also provides basic information on how different business structures are taxed and how deductions work. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 20 hours
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Individual Retirement Accounts
Course number: TAX811107
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. It will describe who is allowed to open and contribute to an IRA account during the tax year; identify when contributions are deductible and when they are not deductible; describe the time allowed to roll over distributions and the ramifications of not completing rollovers within the allotted time; and finally, describe when taxpayers are permitted to take distributions from an IRA account. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 4 hours
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IRS Collections and Installment Arrangements
Course number: TAX923502
This course addresses the taxpayer’s rights when dealing with the IRS’s enforcement of tax collection. It outlines the various tax collection methods, billing processes, payment arrangements, statute of limitations on tax collection, as well as the methods of getting rid of a tax lien. The course further illustrates the processes of challenging the IRS’s decisions through a Collection Due Process (CDP) hearing, a Collection Appeals Program (CAP) or by mediation. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 2 hours
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IRS Criminal Investigations
Course number: TAX798802
The IRS Criminal Investigation (CI) division investigates crimes involving tax fraud, narcotics trafficking, money laundering, public corruption, healthcare fraud, identity theft, and more. This course covers the details of the CI’s programs and the criminal investigation results presented in their 2023 annual report. Specifics regarding the Voluntary Disclosure Practice, the civil penalties resulting from voluntary disclosure, and the process of reporting individuals or businesses for tax violations are provided. The CI’s top 10 criminal cases for 2023, along with other significant cases involving corporate fraud, money laundering, false tax claims and credits, tax refund schemes, cybercrime and cryptocurrency, and tax return preparer schemes are also discussed. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Taxes Course credit: 2 hours
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LLC or Corporation?
Currently available in PDF format only
Course number: TAX572210
This course covers all aspects of the choice of entity decision, including personal liability concerns, money issues, concerns of doing business out-of-state, converting a partnership or a sole proprietorship to another entity, converting an LLC to another entity, converting, dissolving or selling a corporation, and much more. The text also provides conversion and formation scenarios that provide a real-world look at all the options available. It is better to get all the facts and make an informed decision up-front than expend an excess of time and effort cleaning up after a mistaken choice later. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Taxes Course credit: 12 hours
PDF$79
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Contents
Partnership Tax Guide
Course number: TAX440504
The tax law related to partnerships is complex. The Partnership Tax Guide course provides clarity by clearly stating the essential rules relating to the creation, operation, and liquidation of partnerships. Key topics covered include basic partnership concepts, basis, the sale of partnership interests, partnership terminations, partnership income and expenses, disguised sales, and anti-abuse rules. In short, this course presents a compact discussion of the essential issues related to partnership taxation. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Taxes Course credit: 2 hours
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Partnerships, LLCs and S Corporations
Currently available in PDF format only
Course number: TAX824212
This course covers the rules and regulations surrounding partnerships, LLCs and S corporations. Topics include discussions regarding the classifications of the different types of business entities. It also thoroughly explains the treatment of partnership interest and how the partnership’s operations, contributions and distributions affect the bases of the partners. Details of partnership income is presented, along with the calculation and allocation of income among the partners. The course further provides information on the different types of allocations, distributions and contributions and the limits and treatments of these. Other topics include partnership debt, losses, and disguised sales along with the treatment of the death or the retirement of a partner. Additionally, the course outlines the important principles of S corporations which include topics discussing the election, formation, special taxes, income, distributions, and termination of an S corporation election. Course Level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 36 hours
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Preparing 2024 Business Tax Returns
Course number: TAX2520
Preparing 2024 Business Tax Returns covers everything you need to know about corporations, partnerships, LLCs, exempt organizations, accounting periods and methods, business expenses, capitalized costs, amortization, depletion and depreciation. Also covers bad debts, calculating gain and loss, installment sales, passive activities, Section 179 deductions, and more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 20 hours
Printed Version$129
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Preparing 2024 Business Tax Returns
Course number: TAX2525
Preparing 2024 Business Tax Returns covers everything you need to know about corporations, partnerships, LLCs, exempt organizations, accounting periods and methods, business expenses, capitalized costs, amortization, depletion and depreciation. Also covers bad debts, calculating gain and loss, installment sales, passive activities, Section 179 deductions, and more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 25 hours
Printed Version$149
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Preparing 2024 Business Tax Returns
Course number: TAX2530
Preparing 2024 Business Tax Returns covers everything you need to know about corporations, partnerships, LLCs, exempt organizations, accounting periods and methods, business expenses, capitalized costs, amortization, depletion and depreciation. Also covers bad debts, calculating gain and loss, installment sales, passive activities, Section 179 deductions, and more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 30 hours
Printed Version$189
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Preparing 2024 Business Tax Returns
Course number: TAX2540
Preparing 2024 Business Tax Returns covers everything you need to know about corporations, partnerships, LLCs, exempt organizations, accounting periods and methods, business expenses, capitalized costs, amortization, depletion and depreciation. Also covers bad debts, calculating gain and loss, installment sales, passive activities, Section 179 deductions, and more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 40 hours
Printed Version$229
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Preparing 2024 Individual Income Tax Returns
Course number: TAX24920
This course includes information on dependents; withholding; estimated tax; income - including wages, tips, interest, dividends, rentals, retirement plans, pensions, annuities, and Social Security; basis of property; property sales, including personal residences; itemized deductions; car expenses; credits - including child care, education, and earned income; the qualified business income deduction; and much more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 20 hours
Printed Version$129
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Contents
Preparing 2024 Individual Income Tax Returns
Course number: TAX24925
This course includes information on dependents; withholding; estimated tax; income - including wages, tips, interest, dividends, rentals, retirement plans, pensions, annuities, and Social Security; basis of property; property sales, including personal residences; itemized deductions; car expenses; credits - including child care, education, and earned income; the qualified business income deduction; and much more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 25 hours
Printed Version$149
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Colleague Test(s)$75
Contents
Preparing 2024 Individual Income Tax Returns
Course number: TAX24930
This course includes information on dependents; withholding; estimated tax; income - including wages, tips, interest, dividends, rentals, retirement plans, pensions, annuities, and Social Security; basis of property; property sales, including personal residences; itemized deductions; car expenses; credits - including child care, education, and earned income; the qualified business income deduction; and much more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 30 hours
Printed Version$189
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Colleague Test(s)$90
Contents
Preparing 2024 Individual Income Tax Returns
Course number: TAX24940
This course includes information on dependents; withholding; estimated tax; income - including wages, tips, interest, dividends, rentals, retirement plans, pensions, annuities, and Social Security; basis of property; property sales, including personal residences; itemized deductions; car expenses; credits - including child care, education, and earned income; the qualified business income deduction; and much more. This course is available for 20, 25, 30 or 40 hours of continuing education credit. We have divided the information in the text into 8 separate modules. If you order our 20-hour course, you will complete any 4 modules to receive your CPE credit; if you order our 25-hour course, you will complete any 5 modules; if you order our 30-hour course, you will complete any 6 modules; and if you order our 40-hour course, you will complete all 8 modules. Regardless of which course you order, you will receive the text, a complete copy of the test booklet (including all 8 modules), and our grading service. Prerequisites: None. Course Level: Basic. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 40 hours
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Contents
Real Estate Tax Guide
Course number: TAX440104
Tax regulations are a key part of the real estate business. One must understand the impact of taxes on every aspect of property acquisitions, use, and dispositions in order to maximize profits. In the Real Estate Tax Guide, we address the essential elements of the tax code as they pertain to real estate, to give users a grounding in the issues that can impact their operational decisions. Topics covered include basis, development costs, operating expenses, financing issues, landlord and tenant transactions, passive activity losses, foreclosures, property exchanges, installment sales, and much more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Taxes Course credit: 3 hours
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Rental Real Estate Deductions
Course number: TAX578821
If you or your clients own rental property, you should be taking advantage of the many tax write-offs available. This book explains how to maximize your deductions. Find out how to: fill out IRS Schedule E, take real estate tax credits, figure out if an expense is a repair (deductible) or an improvement (depreciable), maximize your depreciation deductions, deduct losses arising from real estate ownership, keep proper tax records, deduct home office, travel, casualty losses and much more. The course is comprehensive yet easy to read and jam-packed with interesting and relevant examples. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Taxes Course credit: 20 hours
Printed Version$129
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Retirement Plans for Small Businesses
Course number: TAX795505
In this course various retirement plans are considered in detail and compared with other plans. This course discusses factors that influence the decisions about the optimal plan for a business including available tax credits. Regular 401(k) plans are not analyzed in this course because they are subject to greater reporting requirements and potentially onerous nondiscrimination testing. Additionally, this course does not include a detailed analysis of retirement plan distributions or rollovers. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 2 hours
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Section 199A Pass-Through Deduction
Course number: TAX924404
This course examines the pass-through deduction authorized under § 199A of the TCJA. The text is conceptually divided into three sections. First, calculation of the pass-through deduction for business owners whose taxable income does not exceed a threshold amount set by statute; second, calculation of the pass-through deduction for business owners whose taxable income is greater than the threshold; and finally, calculation of the pass-through deduction for business owners whose taxable income is greater than the threshold and whose businesses are considered specified service trades or businesses (SSTBs). The final chapter examines each of the business categories that are considered specified service trades or businesses and identifies those businesses that might appear to be placed in those categories, but which would not be deemed SSTBs. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Taxes Course credit: 4 hours
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Small Business Tax Deductions
Course number: TAX578421
The fastest way for any small business to make more money is to pay less to the IRS. This course will show you how to maximize the business deductions you are entitled to. The book is organized into practical categories featuring common deductions, including start-up expenses, operating expenses, health deductions, vehicles, travel, meals, inventory, equipment and many more. Whether a business is just starting or well established, this course will provide valuable information. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 18 hours
Printed Version$119
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Contents
Small Business Tax Guide
Course number: TAX440204
The owner of a small business who has a reasonable knowledge of tax issues can save a substantial amount of money. The Small Business Tax Guide keeps you informed of the tax rules, so that you can take advantage of what the law allows. To this end, the Guide covers such matters as vehicle expense deductions, accelerated depreciation, payroll tax requirements, the deductibility of fringe benefits, the home office deduction, tax considerations for a family business, and much more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Taxes Course credit: 10 hours
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Stand Up to the IRS
Currently available in PDF format only
Course number: TAX571215
This course shows you how to help your clients challenge tax bills; remove tax penalties; get a long-term payment plan for a tax bill; gather documentation for an audit; appeal audit findings; determine if their tax debt can be eliminated through bankruptcy; stop IRS wage and property seizures; and get help from the IRS Ombudsman. The text includes all the forms necessary for dealing with the IRS and representing your clients in Tax Court. Also includes confidential forms used by the IRS during audits and collection interviews. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 20 hours
PDF$119
Colleague Test(s)$60
Contents
Taking Money Out of Retirement Plans
Course number: TAX586516
Covers the rules, taxes, and potential penalties associated with withdrawing funds from retirement plans. Offers details on early distributions used to pay higher-education expenses or health-insurance premiums, distributions you must take during your lifetime (when they begin, how they are computed, what happens if your beneficiary changes), and distributions made after an account holder dies. Helpful appendices include relevant IRS forms, notices, and schedules, as well as life-expectancy tables. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 14 hours
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Contents
Tax Basics for Small Business
Course number: TAX543522
This course is ideal for the CPA looking to expand into the tax field. Provides an excellent overview of tax-deductible expenses, depreciation and payroll taxes. Also covers choosing the right business form (S Corp, C Corp, LLC, etc), fringe benefits, buying or selling a business and dealing with the IRS. Course level: Very Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 22 hours
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Contents
Tax Basis of Assets
Course number: TAX751707
The basis of property is used to figure depreciation, amortization, depletion, and casualty losses. It is also used to figure gain or loss on dispositions of property. This course will show you how to calculate cost basis, adjusted basis, and basis other than cost. Includes information on stocks, bonds, real property, business assets, and intangible assets. Also covers the uniform capitalization rules and will also show you how to allocate basis when a group of assets or a trade or business is acquired. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 5 hours
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Tax Deductions for Professionals
Currently available in PDF format only
Course number: TAX579918
This comprehensive course covers common deductions for professionals, including start-up and operating expenses, the pass-through deduction, health deductions, vehicles and travel, home office, deducting long-term assets, and many more. In addition, it can help you choose the best legal structure for your practice. Also covers putting money into retirement accounts, the tax implications of owning the building you work in, and deducting the cost of continuing education, professional fees, and other expenses. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 20 hours
PDF$129
Colleague Test(s)$60
Contents
Tax Guide for Nonprofits
Course number: TAX581508
Explains the rules and regulations that nonprofits must comply with in easy-to-understand language. Covers IRS compliance requirements for nonprofits, including the new Form 990 and 990-EZ, conflicts of interest and compensation, charitable giving rules, unrelated taxable business income, lobbying and political activity restrictions, nonprofit bookkeeping, and other key tax rules. Whether you are new to the nonprofit area or are well established, this course will provide you with lots of specific advice, examples and practical information. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 20 hours
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Contents
Tax Guide for Short-Term Rentals
Course number: TAX580206
This course shows you everything you need to know about taxes on short-term rentals, including what deductions are available; how to report short-term rental income; how to deduct losses; vacation home and tax-free rental rules; how to allocate costs when renting a room in your home, and how to keep proper records. Whether you rent your property through Airbnb, FlipKey, HomeAway, TripAdvisor, Craigslist, or VRBO, you need to be sure you understand these tax rules. Course Level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.NASBA field of study: Taxes Course credit: 8 hours
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Contents
Tax Treatment of Virtual Currency
Course number: TAX941502
Virtual currency use is increasing, and roughly 3 in 10 Americans younger than age 30 indicate they have invested in, traded, or used a virtual currency, such as Bitcoin or Ethereum. As a result, tax preparers are more likely than ever to encounter clients who have engaged in one or more virtual currency transactions during the year and who may have taxable income as a result. Tax Treatment of Virtual Currency briefly discusses the nature of virtual currency, how transactions in virtual currency occur and are recorded, and the tax treatment to which they are subject. Course includes integrated text and study guide, final exam and grading service.NASBA field of study: Taxes Course credit: 2 hours
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Contents
