Choose how you want to learn.

New Tax Preparer

Learn federal individual tax preparation through evidence, calculations, and synthetic return practice.

Live, self-paced, and hybrid delivery planned

$419.00 · regularly $499.00 · enrollment unavailable

2026 Annual Federal Tax Refresher (AFTR)

Six-hour federal tax law update course and required comprehension test for non-exempt 2027 AFSP participants.

6 CE hours planned · live online and self-paced

Planned digital price: $49.00 · enrollment unavailable

2027 AFSP CE Pathways

Compare the 18-hour non-exempt pathway and 15-hour exempt pathway before choosing individual CE components.

AFTR, federal tax law, tax updates and ethics

Schedule C and Small Business Return Preparation

Prepare sole-proprietor returns from synthetic books and records through Schedule C, Schedule SE, related forms, review, corrections, client explanation and prospective planning.

12 modules · 7 synthetic practice returns · protected rotating bank

Planned digital price: $79.00 · enrollment unavailable

Form 1040 Applied Foundations

Connect tax interviewing and client intake with evidence-based filing determinations, income reconciliation, due diligence, and individual return review.

4 live CE hours proposed, not approved · TY2025 practice edition

Planned digital price: $79.00 · enrollment unavailable

Schedule E: Rental and Pass-Through Income

Connect rental records, depreciation, partnership and S corporation K-1s, owner basis, at-risk and passive-loss restrictions, QBI, and NIIT to a defensible individual return.

6 live CE hours proposed, not approved · 9 synthetic TY2025 laboratories

Planned digital price: $49.00 · enrollment unavailable

Schedule F: Farm Income and Expenses

Build a defensible farm return from receipts, settlement sheets, production records, prepaid contracts, and asset schedules. This practitioner workshop distinguishes farm operations from rental and nonbusiness activity, applies cash-method and capitalization rules, reconciles depreciation and dispositions, and traces profit through self-employment tax and qualified business income. Fictional software-entry laboratories develop evidence-based decisions, with reserve instruction on crop-loss elections, farm income averaging, and estimated-tax rules.

4 live CE hours proposed, not approved | TY2025

Planned digital price: $29.00 · enrollment unavailable

Cryptocurrency and Digital Assets

Transform fragmented exchange statements and wallet histories into a defensible federal return. This applied course distinguishes taxable dispositions from transfers, establishes ordinary income at receipt, maintains account-level lot basis, and reconciles Form 1099-DA without treating gross proceeds as gain. EAs and CPAs work synthetic transaction ledgers and a complete controlled individual return, with reserve laboratories on NFTs, decentralized-finance issue spotting, and gift basis. A dated administrative update distinguishes 2025 return preparation from identification relief extended through 2026.

4 live CE hours proposed, not approved | TY2025

Planned digital price: $29.00 · enrollment unavailable

Retirement Income and Distributions

Prepare and review retirement-income returns from account records rather than distribution codes alone. This practitioner course separates gross distributions from taxable income, reconstructs nondeductible IRA basis, distinguishes Roth ordering from qualification, tests rollover eligibility, and applies required-minimum-distribution and beneficiary rules. Synthetic laboratories culminate in a complete retirement return integrating Social Security, a qualified charitable distribution, and the separate senior deductions. Reserve modules address pension basis recovery and withholding/rollover shortfalls.

4 live CE hours proposed, not approved | TY2025

Planned digital price: $29.00 · enrollment unavailable

Capital Gains and Form 8949

Reconcile investment dispositions from source records through basis, holding period, Form 8949 adjustments, capital-loss netting, and the 2026 preferential-rate thresholds. Reserve applications address home sales and installment reporting.

4 live CE hours proposed, not approved | TY2026

Planned digital price: $29.00 · enrollment unavailable

Unemployment, Social Security and Other Income

Classify unemployment, Social Security, tax refunds, canceled debt, wagering receipts, and state paid-leave benefits using evidence and provision-specific rules. Distinguish taxable amounts from withholding and apply the 2026 wagering-loss limitation.

4 live CE hours proposed, not approved | TY2026

Planned digital price: $29.00 · enrollment unavailable

Itemized Deductions

Build a supportable Schedule A from medical records, tax payments, debt documents, and charitable acknowledgments. Apply the 2026 SALT amount, charitable floor, nonitemizer alternative, and exact high-income deduction reduction.

4 live CE hours proposed, not approved | TY2026

Planned digital price: $29.00 · enrollment unavailable

Education Credits

Determine the correct claimant and student eligibility, apply the new 2026 identifying-number requirements, and calculate AOTC and Lifetime Learning Credit from reconciled tuition, scholarships, materials, and tuition-program distributions.

4 live CE hours proposed, not approved | TY2026

Planned digital price: $29.00 · enrollment unavailable

Energy and Clean-Vehicle Credits

Apply energy-credit termination dates without erasing valid carryovers or grandfathered vehicle acquisitions. Evaluate charging-property location and service deadlines, vehicle income tests, seller reports, dealer transfers, and personal versus business limitations.

4 live CE hours proposed, not approved | TY2026

Planned digital price: $29.00 · enrollment unavailable

Marketplace Insurance and Form 8962

Reconcile Marketplace policies to the actual tax family, household MAGI, employer offers, and monthly premiums. Apply the 2026 percentages, restored income ceiling, full excess-advance repayment, shared-policy allocation, and self-employed premium coordination.

4 live CE hours proposed, not approved | TY2026

Planned digital price: $29.00 · enrollment unavailable

Partnership Return Preparation

Prepare a partnership return from classification and source records through liabilities, allocations, partner basis, K-1s and reconciliation.

8 modules · 24 lessons · 4 synthetic practice returns

Planned digital price: $79.00 · enrollment unavailable

S Corporation Return Preparation

Prepare an S corporation return with election checks, compensation, stock and debt basis, distributions, separately stated items and owner reporting.

8 modules · 24 lessons · 4 synthetic practice returns

Planned digital price: $79.00 · enrollment unavailable

C Corporation Return Preparation

Prepare a corporate return from formation and accounting through tax adjustments, corporate tax, earnings and profits, distributions and final review.

8 modules · 24 lessons · 4 synthetic practice returns

Planned digital price: $79.00 · enrollment unavailable

2026 Federal Tax Law for Return Preparers

Apply federal individual-return law to verified income, deductions, credits, business records, payment evidence and return review.

10 CE hours proposed, not approved · 7 lesson groups

Planned digital price: $49.00 · enrollment unavailable

Ethics and Professional Conduct

Apply professional duties to client errors, conflicts, return positions, confidentiality, advertising and representation.

2 CE hours proposed, not approved · 2 lesson groups

Planned digital price: $19.00 · enrollment unavailable

2026 Federal Tax Law Updates

Compare effective 2026 changes with historical return rules using annual amounts, deduction and credit cases, reporting thresholds and documented source review.

3 CE hours proposed, not approved · distinct update course

Planned digital price: $29.00 · enrollment unavailable

Business Tax Foundations and Entity Selection

Analyze federal entity classification, owner compensation, contributions, S elections, and the 2026 QBI rules. Compare owner economics using controlled cases, with reserve applications for startup costs and exit planning.

TY2026 · 4 live CE hours proposed, not approved

Planned digital price: $29.00 · enrollment unavailable

Business Basis, Losses and Distributions

Reconcile partnership outside basis and S corporation stock and debt basis. Apply the loss-limitation sequence, determine distribution gain, and preserve carryforwards, with reserve cases on property distributions and reduced-basis loan repayments.

TY2026 · 4 live CE hours proposed, not approved

Planned digital price: $49.00 · enrollment unavailable

Business Depreciation and Asset Dispositions

Build an auditable asset schedule from acquisition through sale. Apply the 2026 section 179 limits, bonus depreciation, business-use restrictions, and recapture, with reserve laboratories on tangible-property elections and qualified production property.

TY2026 · 4 live CE hours proposed, not approved

Planned digital price: $49.00 · enrollment unavailable

Bookkeeping-to-Business-Return Reconciliation

Convert books into supportable federal return workpapers. Reconcile receipts, tax accounting methods, permanent and temporary differences, separately stated items, AAA, and shareholder basis, with current business-interest and research-cost applications.

TY2026 · 4 live CE hours proposed, not approved

Planned digital price: $49.00 · enrollment unavailable

Tax Preparer Due Diligence

Convert difficult client narratives into supportable covered-benefit determinations. This advanced workshop requires experienced EAs and CPAs to distinguish statutory eligibility from preparer process duties, resolve inconsistent household and income evidence, document education-credit coordination, and defend role-specific records. Synthetic files include split households, refused expenses, multiple preparers, prior disallowances, and management override pressure. Participants build a benefit-by-benefit evidence record rather than treating a completed checklist as proof of compliance.

2026 edition · 4 CE hours proposed, not approved

Planned digital price: $29.00 · enrollment unavailable

Tax Research and Authority

Replace unsupported search summaries with a reproducible federal tax analysis. EAs and CPAs frame the controlling issue, establish the applicable tax year, distinguish precedential effect from penalty authority, and weigh favorable and adverse material. Applied research files use current education-credit identification, staking income, preparer penalties, charitable limits, and state paid-leave guidance. Participants produce a concise research memorandum and a client-facing conclusion that states assumptions, unresolved facts, and release conditions.

2026 edition · 4 CE hours proposed, not approved

Planned digital price: $29.00 · enrollment unavailable

Schedule C Mastery: Evidence, Elections, and the Complete TY2026 Return

Reconcile conflicting business records, classify costs and assets, apply 2026 elections, and trace Schedule C through self-employment tax, QBI, and a controlled training return. Nine fictional software-entry cases supply review checkpoints.

2026 edition · 6 CE hours proposed, not approved

Planned digital price: $79.00 · enrollment unavailable

Business Returns Practicum

Prepare bounded federal Form 1065, 1120-S, and 1120 workpapers from books through tax adjustments, owner basis, K-1 handoffs, loss limits, and return review. Five synthetic software case packets include a deliberately scoped individual-return example.

2026 edition · 8 CE hours proposed, not approved

Planned digital price: $149.00 · enrollment unavailable

Federal Payroll Tax

Analyze worker status and the 2025 IRS ruling on classification versus wage disputes, then reconcile FICA, FUTA, deposits, Forms 941/941-X, trust fund exposure and third-party payroll through documented employer cases. Two live IRS CE hours are proposed; approval and backend delivery remain pending.

2026 edition · 2 CE hours proposed, not approved

Planned digital price: $19.00 · enrollment unavailable

Federal Tax Representation

Represent taxpayers through authorization, examination, Appeals, deficiency and employment-tax determination notices, collection due process and conflicts. A notice triage reference covers CP14, CP504, CP3219A, LT11/1058, Letter 3172 and Letter 1153. Two live IRS CE hours are proposed; approval and backend delivery remain pending.

2026 edition · 2 CE hours proposed, not approved

Planned digital price: $19.00 · enrollment unavailable

Filing Status, Dependents, and Household Evidence

Resolve competing household claims through a documented residence calendar, support and home-cost ledgers, Form 8332 scope, and benefit-by-benefit determinations. Synthetic cases distinguish head of household, dependency, EITC, child tax credit, and due-diligence obligations.

2026 edition · 4 CE hours proposed, not approved

Planned digital price: $29.00 · enrollment unavailable

Wages, Fringe Benefits, and Information Returns

Reconcile W-2 wage definitions, accountable and nonaccountable fringe reimbursements, tip records, disputed payer forms, and RSU wage inclusion with stock-sale basis. Separately examine the enacted qualified-tips deduction without removing taxable compensation.

2026 edition · 4 CE hours proposed, not approved

Planned digital price: $29.00 · enrollment unavailable

Circular 230 Ethics and Conflicts

Analyze direct adversity and material limitation conflicts, assess when informed written consent is possible, document reasonable inquiry and advice, and design supervisory escalation under 31 CFR Part 10. The independent ethics category and credit require provider review.

2026 edition · 2 CE hours proposed, not approved

Planned digital price: $19.00 · enrollment unavailable

Forms 1099, 1098, and Backup Withholding

Classify nonemployee payments, collect payee documentation, apply the 2026 reporting threshold and backup withholding, reconcile Form 945, and correct Forms 1099 and 1098 without confusing payer reporting with recipient tax eligibility.

2026 edition · 4 CE hours proposed, not approved

Planned digital price: $29.00 · enrollment unavailable

Federal Tax Notices and Transcript Resolution

Analyze CP14, CP2000, CP3219A, collection notices and trust fund recovery penalty correspondence. Reconstruct an account from transcripts, distinguish response dates from jurisdictional deadlines, and document the correct administrative or judicial route.

2026 edition · 4 CE hours proposed, not approved

Planned digital price: $49.00 · enrollment unavailable

Penalty Defense and Reasonable Cause

Distinguish statutory reasonable cause, administrative first-time abatement, accuracy-related penalty defenses and preparer exposure. Build an evidence file, test the applicable relief standard and assemble a focused penalty appeal.

2026 edition · 4 CE hours proposed, not approved

Planned digital price: $49.00 · enrollment unavailable