Distribution inventory and nondeductible IRA basis
50 planned instructional minutes
Retirement Income and Distributions
Basis, Rollovers, Required Distributions, and Form 1040 Review
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.
- Audience
- Enrolled Agents and CPAs
- Level
- Intermediate
- Practice edition
- TY2025
- Proposed category
- Federal Tax Law
Course and credit status
4 live IRS CE hours are proposed, not approved or currently awarded. Provider status, program numbers, qualified human technical review, and actual instructional duration must be verified before release. Self-study hours require separate validation. CPA CPE acceptance depends on the applicable board and sponsor rules.
This is a standalone course with its own identity, curriculum, cases, and examinations. Enrollment will open once course availability, schedules and applicable enrollment terms are confirmed.
Public topic outline
Core instruction and reserve applications
Four 50-minute core modules provide 200 planned instructional minutes. Two 30-minute reserve modules expand the authoring library to 260 minutes, exactly 30% more. Unused reserves do not increase a learner's credit award.
Rollovers, Roth ordering, and the separate five-year rules
50 planned instructional minutes
Owner RMDs, inherited accounts, and shortfall correction
50 planned instructional minutes
Social Security, QCDs, senior deductions, and the complete return
50 planned instructional minutes
Pension basis recovery and plan-specific early-distribution exceptions
30 planned instructional minutes
Withholding shortfalls, incomplete rollovers, and special distributions
30 planned instructional minutes
Preparation and practice
Working knowledge of Form 1040 and basic gross-income concepts; this is tax-reporting education, not individualized retirement investment advice.
Six synthetic, nontransmitting TY2025 laboratories include one complete controlled federal computation. The other five are targeted workpapers, not complete returns. No production taxpayer information, wallet credentials, IRS ATS data, or certified native software importer is supplied.
Private instructional resources
The instructor master, worked answers, 18 review questions, and two 20-question final forms are private authoring resources. Future learner access requires verified Academy identity and active entitlement to this specific course. Completing a practice activity does not itself award continuing education credit.
Course access status