Chartered Tax Professional GES 219 » 180 hours

Individual Income Tax Preparation

1. Basic Income Tax Course
   1. Electronic Filing
   2. W-2 and 1099 Forms
   3. Form 1040 (1040 EZ/A)
   4. Interview Techniques
   5. Filing Requirements
   6. Filing Status
   7. Exemptions and Dependents
   8. Earned Income Tax Credit
   9. Due Diligence
   10. Child Care and Tax Credit
   11. Interest and Dividends
   12. Other Income
   13. Adjustments to Income
   14. Moving Expenses
   15. Itemized Deductions
       
       
2. Intermediate Income Tax Course
   1. Employee Business Expenses
   2. Sale of Real Estate
   3. Depreciation: MACRS and ACRS
   4. Self-employment
   5. Filing Requirements
   6. Rental Property
   7. Capital Gains and Losses
   8. Education Expenses and Plans
   9. Education Tax Benefits
   10. IRAs and Retirements Plans
   11. Ethics
   12. Kiddie Tax
   13. Taxpayer Relief Act of 1977
   14. Tax Saving Ideas
   15. Alternative Minimum Tax
   16. Office-in-Home
   17. Injured and Innocent Spouse
   18. Penalties
   19. Extensions
   20. Amended Returns
       
       
3. Advanced Income Tax Course: Level I
   1. Earned Income Credit
   2. Clergy
   3. Investments
   4. At-risk Rules
   5. Passive Activities
   6. Injured and Innocent Spouse
   7. Tax Credits, Special Credits
   8. COGS, Business Start-up
   9. Depreciation
   10. Amortization
   11. Section 179
   12. Employee Business Expense
   13. Office in Home
   14. Auto Expenses
   15. Self-employment Tax
   16. Statutory Employees
   17. Capital Gains and Losses
   18. Basis of Property
   19. Sale of Stock
   20. Installment Sales
   21. Rental Properties
   22. K-1s and 1099s
   23. Sale of Business Property
   24. Estimated Taxes
   25. Extensions
       
       
4. Advanced Income Tax Course: Level II
   1. Amended Tax Returns for Individuals
   2. Special Needs and Concerns of Seniors
   3. Tax Issues for High-income Taxpayers
   4. Net Operating Losses
   5. Schedule D: Special Issues
   6. Tax Issues for Divorced Taxpayers
   7. Tax Planning Tips and Strategies
   8. Responding to the IRS
   9. Part-year Resident State Tax Preparation Principles
   10. Nonresident Alien Returns: Form 1040NR
       
       

Small Business Income Tax Preparation

1. Small Business Income Tax Course: Level I
   1. Introduction to Small Business Tax Preparation
   2. Business Types
   3. Accounting Methods
   4. Financial Statements
   5. Business Income
   6. Schedule C
   7. COGSand Inventory
   8. Depreciation
   9. Section 179 Deduction
   10. Contractor vs. Employee
   11. Sale of Business Property
   12. Partnerships
   13. Corporations: C, S, LLC
   14. Employee Taxes
   15. Excise Taxes
   16. Estate Taxes
   17. Extensions
   18. Estimates
   19. Employee Benefits
   20. Retirement Plans
       
       
2. Small Business Income Tax Course: Level II
   
   1. Understanding the Balance Sheet
   2. Partnership Issues
   3. Corporation Issues
   4. General Business Credits
   5. Tax Issues Related to Buying a Business
   6. Sale or Liquidation of Business
   7. Profit or Loss From Farming: Schedule F
   8. Amended or Corrected Business Returns
   9. What to Do When You Owe the IRS?
   10. Tax Preparation for Non-profits: 501(c)(3), 501(c)(4), 501(c)(6), etc.