Annual Filing Season Program
This course contains 10 hours Tax Law, 6 hours AFTR, and 2 hours Ethics. After completing of this course with a score of 70% or better, the tax professional will be able to have limited representation rights for their clients. This course qualifies for 18 hours of continuing education. Included in this course: 6-Hour Annual Federal Tax Refresher Course & Online Test. This course and test must be completed prior to midnight on December 31st. Click on a chapter title to view the content description Part I: Ethics and Best Practices This chapter will explain how to determine who qualifies as a tax return preparer, what representation rights a preparer has, how that individual is bound by the Circular 230 guidelines, and what it means for a tax preparer to behave ethically and responsibly. Part 2: Federal Tax Law Income The IRS has the authority to tax all income from whatever source it is derived. This includes compensation for services, gains from dispositions of property, inte