This 2-hour course discusses the ethical guidelines provided in Circular 230 that tax preparers should follow every day, and equips them with the skills necessary to handle common ethical dilemmas.

This 3-hour course focuses on how to prepare returns that include Form 4684, Casualties and Thefts, and Section A. It covers identifying and reporting casualties and thefts, establishing and reporting gains and losses, insurance payments and other reimbursements, fair market value, and presidentially declared disasters. 

This 3-hour course focuses on preparing returns for married taxpayers, including the special circumstances that can apply to these returns. It covers married filing jointly versus married filing separately, community property rules, injured spouse, and the three different types of innocent spouse and the qualifications for each. 

This 3-hour course explains the special tax consequences related to farming and how to complete a tax return with farm income. It focuses on farm income and expenses, self-employment taxes and adjustments to income, and the dispositions of farm assets.

This 3-hour course focuses on the tax implications of foreclosures, repossession, and abandonment of property and debts. It covers how to calculate fair market value, adjusted basis, and the resulting gain or loss; the special rules for offsetting the taxable income generated by a foreclosure or abandonment for insolvent taxpayers; and Forms 1099-A and1099-C.

This 3-hour course covers more advanced general income considerations, including how to determine when to use or allow the additional forms and deductions, how to complete a return with the additional income and deductions, and how to complete a return for a deceased taxpayer. 

This 3-hour course explains how to complete a return with investment income. It focuses on types of investment income, such as interest (tax-exempt and nominee), dividends (tax-exempt and qualified), capital transactions, sale of residence, short and wash sales, worthless securities, stock options (statutory and nonstatutory), and Kiddie Tax. 

 This 3-hour course explains how to complete a return with itemized deductions. It focuses on types of itemized deductions, such as long-term health care deductions, general sales tax deduction, investment interest, actual mileage expenses, and more complex miscellaneous deductions.

 This 3-hour course focuses on the tax consequences of various types of pension distributions and how to complete a tax return containing these distributions. It covers pensions and annuities, lump-Sum distributions, rollovers, and special tax on early distributions. 

This 3-hour course explains how to determine the allowed expenses and losses on residential and not-for-profit rental activity. It includes vacation home rental rules, home changed to rental use, limits on deducting rental loss, special $25,000 passive loss allowance for rental property. 

This 3-hour course explains how to determine the basis of partnership or S corporation Schedule K-1 activities and accurately report the income from a Schedule K-1. It focuses on passive and nonpassive income, items affecting a shareholder's and partner’s basis, common items for a shareholder's Schedule K-1 (Form 1120S). Note: This module does not address losses created by a Schedule K-1. 

This 3-hour course explains how to complete a return that includes Social Security benefits or Railroad Retirement benefits. It covers lump-sum election for prior year benefits received in current year, the special worksheet for Social Security recipients making nondeductible contributions to an IRA, and repaid Social Security benefits.

This 3-hour course explains the preparation of a return that includes traditional or Roth IRAs. It focuses on distributions from a traditional IRA with a nondeductible basis, distributions from a Roth IRA with either a conversion or contribution basis, recharacterizations, rollovers for both Roth and Traditional IRAs, minimum required distributions, and special tax on early distributions.

This 5-hour course explains different accounting methods, how to handle inventory and Cost of Goods Sold, employees, and certain other types of expenses. It focuses on the preparation of more complex Schedule C returns including depreciation recapture, barter income, amortization, inventory, employees and other expenses. 

This 5-hour course provides a detailed explanation of certain credits and how they should be reported on the tax return. It covers the Adoption Credit, the Child and Dependent Care Credit, the Retirement Savings Contributions Credit, and the Foreign Tax Credit.

This 5-hour course explains the deduction or credit to take for a taxpayer's education expenses, including qualifying education expenses, the Hope and Lifetime Learning education credits, employee business expenses for education, student loan interest deductions, Coverdell and 529 account distributions, Series EE Savings Bond exclusion for education expenses, and the effect of nontaxable scholarships and grants.

This 3-hour course explains when Alternative Minimum Tax (AMT) applies and how to complete Form 6251 accurately. It covers understanding AMT, taxpayers subject to AMT, adjustments and preference items, and AMT exemption amounts. 

This 3-hour course focuses on passive activity and basis loss limitations commonly encountered by individual taxpayers. It covers the effect of basis limitations on allowable losses and completion of Form 8582 to determine allowed losses for passive activities. Students must have completed Schedule K-1 Income and Residential Rental Property before enrolling.