43 Federal Tax Law · 15 California Tax Law · 2 Ethics · 60 Hours total
Ready to become a California Registered Tax Preparer? This course gives you everything you need to meet the state’s 60-hour qualifying education requirement and start building a career with real earning potential. It’s approved by the California Tax Education Council (Vendor #2080), so you can enroll with confidence that it satisfies your CRTP requirement.
No classroom and no waiting for a session to start. Enroll today and begin working toward your CRTP status right away.
What you’ll be able to do
- Determine a taxpayer’s filing status and dependents
- Apply the standard and itemized deductions
- Report income, capital gains, and self-employment earnings
- Prepare a complete federal Form 1040 and California Form 540
- Know your limited representation rights
- Apply for your IRS PTIN
- Register with CTEC as a CRTP
- Launch your career as a paid tax preparer
How this course works
You’ll work through 13 in-depth chapters covering federal and California tax law, with hands-on Practice Tax Returns (PTRs) after select chapters, so you’re learning to prepare real returns instead of just memorizing rules. Each PTR includes its own review questions based on the material covered up to that point.
When you’re ready, you’ll sit for three CTEC-required finals, Ethics, Federal Tax Law, and California Tax Law, all taken online at your own pace.
Course chapters
- Overview of Form 1040 and 540. Get familiar with the main individual federal and California tax return forms, including their structure, sections, and how it all fits together.
- Filing status, dependents, and deductions. Learn how to determine the right filing status, who qualifies as a dependent, and how to choose between the standard and itemized deductions.
- Income. Understand the types of taxable income, from wages and tips to interest and dividends, and where each belongs on the return.
- Adjustments to income. Discover above-the-line deductions like student loan interest and IRA contributions that reduce taxable income.
- Other taxes and taxpayer penalties. Learn about additional taxes such as self-employment tax, and the penalties taxpayers may face for underpayment or late filing.
- Payments and tax credits. See how withholding, estimated payments, and credits like the Child Tax Credit and EIC reduce what a taxpayer owes.
- Itemized deductions. Work through Schedule A deductions including mortgage interest, medical expenses, and charitable contributions.
- Capital gains and losses. Learn how to report gains and losses from selling stocks, real estate, and other assets, and how the tax rates apply.
- Depreciation. Understand how to deduct the cost of business assets over time using methods like Section 179 and bonus depreciation.
- Schedule C. Report business income and expenses for self-employed individuals and sole proprietors on the personal return.
- Schedule E. Cover supplemental income from rental properties, partnerships, S corporations, and trusts.
- Extensions, amendments, and electronic filing. Learn how to file Form 4868 for an extension, correct a return with Form 1040-X, and navigate e-filing options.
- Ethics. Review the professional standards and responsibilities tax preparers must follow, including Circular 230 guidelines and CRTP requirements.
Final exams. Complete the Ethics, Federal Tax Law, and California Tax Law finals to earn your 60-hour QE certificate.
Course details
| Field of study | Federal Tax Law (43 hrs), Ethics (2 hrs), California Tax Law (15 hrs) |
| Total hours | 60 hours |
| Course level | Basic |
| Prerequisite | None |
| Delivery method | Self-study |
| Expiration date to earn CEs | June 30, 2027 |
| Upon completion | Certificate of Completion |
| CTEC vendor | #2080 |
| Course ID | 2080-QE-0001 |
This course does not qualify for Federal CE hours.
