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CPECTEC13 - California Tax Preparer 20 HR CPE Bundled Package (online version)

 
 
CPE Hours: ( ) Publication Date: 02/12/2013 Cost: $80.00

Level:

Author:

 

Prerequisites: Basic Understanding of Tax Preparation

 
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Introduction
Introduction
Introduction
Introduction
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Our low-cost, IRS Approved, self-study courses are comprehensive and easy-to-use. These four courses provide everything you need to meet the new IRS and CTEC continuing education requirements for 2013. The course includes quick online grading, CPE certificate and downloadable eBook. The Affordable Care Act coverage is included in the update.

Delivery Method: Self-Study

Level: Intermediate

Final Exam Grading Policy - Course material must be completed within 12 months of purchase. A score of 70% or better is needed for passing. The completion certificate will be automatically generated by the system.

California Registered Preparers
ClientWhys, Inc has been approved by the California Tax Education Council to offer continuing education that meets the annual requirements imposed by the State of California. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at PO Box 2890, Sacramento, CA 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.org.

Courses Assigned to this Product
CPE00612 - Circular 230 & Preparer Regulations CPE
CPE06313 - Federal Tax Update With California Differences Footnotes
CPE07013 - California Differences
CPE1013B - Selected Federal Tax Subjects of Current Importance

CPE00612 - Circular 230 & Preparer Regulations CPE

This text is divided as follows:

Related IRS Publications and Forms 2
IRS Pub 230
Section 10.3 - Who May Practice 2
Section 10.6 - CPE Requirements 2
Section 10.20 - Information to be Furnished 3
Section 7525 - Confidentiality Privilege 4
IRS Pub 230

CPE07013 - California Differences

This text is divided as follows:

Uniform Definition of a Child 1
Filing Status 1
Head of Household 1
Dependents 1
Dependent Exemption Credit 2
Exemptions Credits 2
Alimony 2
Death of a Taxpayer 3
Military Issues 3
Foreign Income of Nonresident Alien 4
Clergy Rental Allowance 4
Same Sex Married Couples (SSMC) 4
Registered Domestic Partners (RDP) 5
RDP and Community Property Rules 5
RDP & SSMC Filing Complications 6
Resident or Nonresident 11
CA Wages on Form W-2 15
Holocaust Restitution Payments 16
Ottoman Turkish Empire Settlement Payments 16
Energy Rebates 16
Ridesharing Fringe Benefits 16
Capital Gains & Qualified Dividends 17
State Income Tax Refunds 17
Unemployment Compensation 17
Paid Family Leave 17
Social Security Benefits 17
Railroad Retirement Benefits 17
Qualified Small Business Stock Gains 17
Home Mortgage Debt Forgiveness 18
American Indian Per Capita Income 20
Portfolio Income 20
Assest Expenses Election (Sec 179) 20
MACRS Depreciation Rules 21
MACRS - Non-residential Property 21
MACRS - Assets Acquired After 1/1/87 21
Additional First Year Depreciation 21
Employer-Paid Child Care Plan 22
Business Expenses - Clubs 22
Disabled Access Credit - Small Business 22
Domestic Production Deduction 22
Withholding on Real Property Sales 22
Net Operating Loss 23
Use Tax 25
IRA Phase-out AGI 26
IRA to Charity Tax Free Distributions 27
Canadian Registered Retirement Savings Plans (RRSP) 27
Roth IRA 27
Early Distributions - IRAs and Qualified Plans 28
Public Safety Officer Death Benefit 28
Health Savings Accounts 28
Review Questions - Part 1 29

Student Loan Interest 33
Foreign-Earned Income and Housing Allowance 33
Itemized Deductions 33
Lotto Winnings 34
Federal Estate Tax 34
Alternative Minimum Tax 36
Kiddie Tax 37
Claim of Right 37
Child and Dependent Care Credit 38
Mental Health Services Tax 38
CA Tax Brackets 39
Environmental Tax Credit 39
Business Tax Credit Limitations 39
New Jobs Credit 39
Adoption Credit 40
Renter's Credit 41
Employer Child Care Contribution Credit 41
Senior Head of Household Credit 42
Joint Custody Head of Household Credit 42
Dependent Parent Credit 43
Natural Heritage Preservation Credit 43
Film Credit 44
Underpayment of Estimate Penalty 45
Estimated Tax Payments 45
Review Questions - Part 2 47

Examination Questions 49

CPE06313 - Federal Tax Update With California Differences Footnotes

This text is divided as follows:

PART ONE
Exemptions 3
Child of Divorced or Separated Parents 3
Definition of Qualifying Child 3
FICA & Medicare Withholding 4
CA Domestic Partners Subject to Community Property Laws 4
Divorce and Homebuyer Credit Recapture 4
Estate Tax Deduction (IRD) 5
Basis of Inherited Property 5
Parsonage Allowance - Multiple Homes 7
State Nonresident Military Spouse Income 7
Qualified Transportation Fringe Benefits 7
Capital Gains Rates 8
Schedule D Complications for 2011 8
Qualified Dividends 9
Reporting Requirements for Individuals with Foreign Assets 10
Reporting Reciept if Foreign Gifts 11
FBAR Reporting Requirements 12
Broker Basis Reporting 13
Qualified Small Business Stock 14
Home Sale Gain Attributable to Nonqualified Periods 14
Private Activity Bond Interest 15
Tipped Employees and Form 4137 "Gotcha" Program 16
Tax Character of Payments from Clubs to Taxi Drivers for Delivering Patrons 16
New California Short Sale Anti-Deficiency Law 16
Payment Card and Third-Party Payment Transactions 17
Medicare B Payments 17
Section 179 Expense Deduction 18
Qualified Real Property Sec 179 Deduction 18
Bonus Depreciation 19
Special Depreciation Allowances through 2013 20
Cell Phones & Listed Property 21
Auto Mileage Rates 22
Luxury Auto Limits 24
Misclassified Workers - Interest Free Payroll Withholding Adjustment 24
2011 Per Diem Rates 24
Domestic Production Deduction 25
Self Employed Health Insurance Deduction 25
Rental as a Trade or Business 26
Farm Losses 26
Real Estate Professionals 26
Review Questions Part One 28

PART TWO
Partial Annuitization of Non-Qualified Annuity 30
Retirement Plans Can Be Converted to a Designated Roth Account 30
401(k) Plan Contribution Limits 31
Government Sec 457 Plans & Designated Roth IRS Accounts 31
60 Deadline Doesn't Apply to Direct Rollover Via Check 31
Tax-free IRA Distributions for Charitable Purposes 31
Health Savings Accounts 32
Small Employer Simple Cafeteria Plans 32
Traditional IRA Contribution Limits 33
Roth IRA Contribution Limits 34
Roth IRA AGI Conversion Limitations 34
Retirement Plan Limits 35
Coverdell Education Savings Accounts 35
Filing Requirements Form Series 5500 36
American Opportunity Credit 36
Sec 529 plans - Qualified Tuition Programs 38
Gift Tax Exemption 38
Higher Education Loan Interest 38
Teacher's Classroom Supplies Deduction 38
Education Above-The-Line deduction 38
Employer Education Assistance 39
Foreign Earned Income Exclusion 39
Standard Deduction 39
Long Term Care Insurance 40
Sales Tax 40
Mortgage Insurance Premiums 41
Charitable Contributions 41
IRA to Charity Distributions 41
Review Questions Part Two 42

PART THREE
Itemized Deductions Overall Limitation Phase-out 45
Lactation Supplies as a Medical Expense 45
Self-Employment Tax 45
Surtax on Unearned Income - Long Range Planning 46
Alternative Minimum Tax 46
AMT Refundable Credit 47
Federal Brackets 49
15% Bracket Marriage Penalty Adjustments 49
Child & Dependent Care Tax Credit 49
Child Tax Credit 50
Earned Income Credit 51
Adoption Credit 52
Homeowner Energy Credits 52
Review Question Part Three 57

PART FOUR
Qualified Fuel Cell Motor Vehicle Credit 59
Credit for Building Energy Efficient Homes 60
Work Opportunity Tax Credit (WOTC) 60
First-time Homebuyer Credit 61
Plug-In Electric Vehicle Credit 64
Plug-In Conversion Kit 66
HIRE Act & Retention Credit 67
California New Jobs Credit 68
Small Business Health Insurance Tax Credit 68
Penalties Increased for Failure to Information Returns 72
Penalties Increased for Furnish Payee Statements 72
BOE Registration - $100K Gross Receipts 73
California Mandatory e-Pay Required 73
Dishonored Electronic Payment Penalty 74
Accuracy Related Penalty - Undisclosed Foreign Assets 74
Review Questions Part Four 75

FINAL EXAM 77

CPE1013 - Selected Federal Tax Subjects of Current Importance

This text is divided as follows:

Uniform Definition of a Child 1-9
Filing Status 11-13
Death of a Taxpayer 17-24
Foreign Reporting Issues 27-34
Tip Income 37-40
Schedule D Issues 43-54
Debt Cancellation 57-72
Independent Contractors 75-78
Early Withdrawal Exceptions 81-88
Home Mortgage Interest 91-105
Alternative Minimum Tax 109-125
Earned Income Tax Credit 129-136
Upon completion, the student will be meet the IRS and CTEC requirements for Ethics, Tax Update, General Taxation review and California Differences.