This package is designed to provide non-AFTR-exempt tax preparers participating in the Annual Filing Season Program with the required 18 hours of continuing education content needed to renew their certification.
- 2026 Annual Tax Refresher
- Other Taxes and Payments
- Ethics for Tax Advisers, Circular 230
- Gross Income, Capital Exchanges, and Property Basis
Course Format: Text
Credit Type: Federal Tax Law Update, Ethics, Annual Federal Tax Law Refresher
Course ID(s): UUBXU-U-00081-25-S, UUBXU-E-00082-25-S, UUBXU-A-00089-26-S, UUBXU-U-00099-26-S
Approved By: International Revenue Service (IRS)
- Ethics for Tax Advisers; Review of Circular 230
- Ethics for Tax Advisers; Review of Circular 230 [7 Activities]
- 01. Ethics for Tax Advisers & Review of Circular 230
- 02. What is Ethics?
- 03. Circular 230
- 04. Subpart B Ethical Duties
- 05. Subpart C Penalties for Violations
- 06. Subpart D Rules of Disciplinary Proceedings
- 07. Decision & Enforcement
- Ethics - Final Exam (10 questions)
- Ethics for Tax Advisers; Review of Circular 230 [7 Activities]
- Gross Income, Capital Exchanges, and Property Basics
- Gross Income, Capital Exchanges, and Property Basics [19 Activities]
- 01. Gross Income, Capital Exchanges, and Property Basis
- 02. Tip Income
- 03. Interest Income
- 04. Interest Income: OID & Other Situations
- 05. Introduction to Taxable Bonds and Other Interest Income
- 06. Taxable Interest and Debt Instruments
- 07. Taxable Interest and Education Bonds; Taxable Interest and Federal Securities
- 08. Other Taxable Items or Events
- 09. Conclusion of Gross Income
- 10. Basis of Property
- 11. Basis of Property, Part 2
- 12. Sale of Property
- 13. Sale of Property, Part 2
- 14. Sale of Property, Part 3
- 15. Sale of Property, Part 4
- 16. Selling a Home
- 17. Selling a Home, Part 2
- 18. Reporting Capital Gains and Losses
- 19. Sale & Exchange of Capital Assets Conclusion
- Gross Income - Final Exam (49 questions)
- Other Taxes and Payments
- 01. Other Taxes and Payments
- 02. Alternative Minimum Tax
- 03. Form 6251
- 04. Form 6251 Parts II & III
- 05. Minor Children
- 06. Qualifying Child Tests (Continued) & Qualifying Relatives
- 07. Child Tax Credits & Filing Taxes for a Minor’s Income
- 08. Estimated Taxes & FICA
- 09. The Affordable Care Act
- 10. Updates to the SECURE 2.0 Act
- 11. Energy Credits
- 12. Conclusion
- Other Taxes and Payments Final Exam
- Gross Income, Capital Exchanges, and Property Basics [19 Activities]
- Annual Federal Tax Refresher
- Domain 1: New Tax Laws and Recent Updates [4 Activities]
- 01. Introduction to 2025 Annual Federal Tax Refresher (AFTR) Course
- 02. Domain 1 New Tax Laws and Recent Updates
- 03. Domain 1 Topics 1.2 through 1.6
- 04. Conclusion to Domain 1 Course
- Domain 2: General Review of Common Tax Forms [6 Activities]
- 01. 2025 AFTR, Domain 2: General Review of Common Tax Forms
- 02. Reporting and Taxability of Earnings From Various Sources
- 03. Topic 2.8 Schedule C, Profit or Loss from Business (Sole Proprietorship)
- 04. Deductions
- 05. Topic 2.11 Schedule A, Itemized Deductions
- 06. Tax Credit Eligibility & Overview
- Domain 3: Tax Preparers Practices, Procedures, and Professional Responsibility [4 Activities]
- 01. 2025 AFTR, Domain 3: Tax Preparer Practices, Procedures, and Professional Responsibility
- 02. Protecting Taxpayers
- Domain 1: New Tax Laws and Recent Updates [4 Activities]
