Form 1040 Revisited
Refresh your Form 1040 knowledge, including less-common income items and the proper use of Schedules 1, 2, and 3 when preparing individual returns.
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Courses
Browse our 2026 online tax courses. Compare credit hours and approval categories, then choose the courses that fit your continuing education requirements.
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2025 Federal Tax Update
Review key 2025 federal tax changes from the One Big Beautiful Bill Act, including new provisions, permanent changes, and expiring rules in practice.
Ethics 101
Review Circular 230, due diligence, conflicts of interest, preparer penalties, EITC eligibility, and the ethical protection of client information.
California Registered Domestic Partners
Learn to prepare California returns for registered domestic partners, including community-property treatment and required RDP income adjustments.
California Adjustments Form 540CA
Learn to complete Schedule CA (540) by identifying common differences between federal and California income, deduction, and depreciation rules.
Determining California Resident Status and Income
Learn how California determines resident, nonresident, and part-year resident status and how residency affects the income reported to the state.
CA Military Personnel
Review California tax rules for military service members domiciled inside or outside the state, including taxable and exempt military income.
Tax Implications of Selling Rental Property
Learn to calculate adjusted basis, allocate the sales price, account for depreciation recapture, and report gain or loss when rental property is sold.
Tax Implications of Divorce and Separation
Examine filing status, dependents, alimony, property transfers, retirement accounts, relief provisions, and tax issues that arise from divorce.
Charitable Contributions Form 1040 Schedule A
Understand deductible charitable contributions, qualified organizations, deduction limits, reporting requirements, and essential substantiation records.
Understanding Medical and Dental Expense Deductions
Identify and calculate deductible medical and dental expenses, apply the 7.5% AGI threshold, and document qualifying costs accurately for Schedule A.
Decoding Deductible Taxes
Explore deductible taxes reported on Schedule A, including itemization rules, state and local tax limitations, income thresholds, and practical examples.
Travel Entertainment Gift and Transportation Expenses
Navigate deductible travel, transportation, entertainment, and gift expenses, including reporting, reimbursement, and recordkeeping requirements.
Taxable and Nontaxable Income
Clarify which income is taxable or nontaxable, including wages, fringe benefits, bartering, rents, royalties, insurance, and public assistance.
Dependents Demystified
Untangle dependency rules and major family tax benefits, including the child tax credit, EITC, dependent care credit, and education credits.
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