Annual Filing Season Program CE

Category: Annual Federal Tax Refresher

Hours: 6

IRS Approval: XE26W-A-00478-25-S

Course #: 100K

Each year, various limits impacting income tax return preparation and tax planning are affected by inflation-related changes. In addition, various new tax laws may be passed. This course will examine many of those changes.

The Annual Federal Tax Refresher course is designed to meet the requirements of the IRS voluntary Annual Filing Season program. It discusses new tax law and recent updates for the upcoming filing season, provides a general tax review, and examines important rules governing tax return preparer ethics, practices and procedures.

Category: Taxes

Hours: 10

IRS Approval: XE26W-T-00477-25-S

Course #: 200K

The first part of this course offers strategies for a variety of small business tax planning needs. It will serve as an excellent resource for planning strategies that can help you run a tax-smart business all year long. It will provide guidance on opening or closing a business, running a sideline activity, and succession planning. You’ll be able to visualize how your business actions today can affect your bottom line from a tax perspective tomorrow.

The second part of thuis course discusses how CPAs, EAs, and tax preparers have a unique responsibility to safeguard their clients’ data because savvy cyber criminals know that they have access to very sensitive data, including social security numbers. This course will look at security recommendations from the FTC, both for general business information and for tax preparer specific information. It will detail the FTC Safeguards Rule and outline how to create a specifically tailored Written Information Security Plan (WISP).

Category: Ethics

Hours: 2

IRS Approval: XE26W-E-00474-25-S

Course #: 400K

This course discusses various frivolous tax arguments and scams in relation to a federal tax preparer’s ethical obligations under IRS Circular 230. Additional information is provided on the civil and criminal penalties that can apply to your clients and the various penalties that can apply to you, the tax preparer, that violates ethical standards and your obligations under Circular 230.

Category: Taxes

Hours: 10

IRS Approval: XE26W-T-00477-25-S

Course #: 200K

The first part of this course offers strategies for a variety of small business tax planning needs. It will serve as an excellent resource for planning strategies that can help you run a tax-smart business all year long. It will provide guidance on opening or closing a business, running a sideline activity, and succession planning. You’ll be able to visualize how your business actions today can affect your bottom line from a tax perspective tomorrow.

The second part of thuis course discusses how CPAs, EAs, and tax preparers have a unique responsibility to safeguard their clients’ data because savvy cyber criminals know that they have access to very sensitive data, including social security numbers. This course will look at security recommendations from the FTC, both for general business information and for tax preparer specific information. It will detail the FTC Safeguards Rule and outline how to create a specifically tailored Written Information Security Plan (WISP).

Category: Ethics

Hours: 2

IRS Approval: XE26W-E-00474-25-S

Course #: 400K

This course discusses various frivolous tax arguments and scams in relation to a federal tax preparer’s ethical obligations under IRS Circular 230. Additional information is provided on the civil and criminal penalties that can apply to your clients and the various penalties that can apply to you, the tax preparer, that violates ethical standards and your obligations under Circular 230.

Category: Taxes

Hours: 3

IRS Approval: XE26W-U-00486-25-S

Course #: 300K1

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2025 as a result of passage of the SECURE Act 2.0, the retroactive provisions of the One Big Beautiful Bill Act (OBBBA) impacting 2025 income, and the inflation-changed limits effective for 2025 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes.