Classification and CY2026 reporting threshold
50 planned minutes
Forms 1099, 1098, and Backup Withholding
CY2026 payer reporting, correction and withholding laboratory
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.
Intermediate | Federal Tax Law
Course status
4 live IRS CE hours are proposed, not approved or currently awarded. Provider and program review, qualified human technical review, actual instructional time, and any applicable CPA CPE determination remain outstanding. Self-study hours have not been validated.
Enrollment remains unavailable until course availability, schedules and applicable enrollment terms are confirmed.
Public topic outline
4 required modules provide 200 planned minutes. 2 optional modules expand the teaching library to 260 minutes. Planned time does not establish awarded credit.
W-9, TIN matching and backup withholding
50 planned minutes
Mortgage and education information returns
50 planned minutes
Corrections, penalties and reconciliation
50 planned minutes
Attorney payments and corporate exceptions
30 planned minutes
Form 1099-K overlap and recipient reconciliation
30 planned minutes
Preparation and access
Working knowledge of business payables and individual returns; intended for EAs and CPAs.
Four synthetic core cases, 12 reviews and protected 20-item final bank. One final form drafted; second disjoint form and independent review outstanding. Instructor master delivered separately.
Instructor material and assessment keys are not available from this public site. Future learner access requires verified identity and an active entitlement to this course.
Course access status