8 Federal Tax Law · 2 Behavioral Ethics · 10 Hours total
New to professional tax preparation? This course is your entry point. You already understand the basics of how taxes work, and now you’ll learn how to apply that knowledge as a paid preparer: how to interview a taxpayer, determine the correct filing status, identify the credits they qualify for, and uphold the professional and ethical standards the job demands.
In 10 hours, you’ll build on what you already know, covering income, adjustments, other taxes and penalties, payments and credits, itemized deductions, and the ethical responsibilities that come with preparing someone else’s return. No classroom and no long wait. Enroll today and start building your professional foundation right away.
What you’ll be able to do
- Explain how a nonrefundable credit affects a taxpayer’s tax liability
- Recognize professional responsibility in tax preparation
- Know a tax preparer’s responsibilities to the taxpayer
How this course works
All materials are included. You study independently through readings and lessons, then sit for a final exam at your own pace.
Course chapters
- 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.
- Ethics. Review the professional standards and responsibilities tax preparers must follow, including Circular 230 guidelines.
Final exam. The final exam tests your knowledge across all chapters to earn your CE credits.
Course details
| Field of study | Federal Tax Law (8 hrs), Behavioral Ethics (2 hrs) |
| Course level | Basic |
| Prerequisite | General tax preparation knowledge is required |
| Delivery method | Self-study |
| CE credit deadline | May 31, 2027 |
| Upon completion | Certificate of Completion |
| IRS credit reporting | CE credits reported directly to the IRS for tax preparers with a valid PTIN |
This course does not qualify for California Continuing Education hours.
