CPE Online Courses

Online CPE courses from MasterCPE are fast, convenient and affordable. Choose below from a wide selection of CPA continuing education courses to quickly complete your CPE requirements. A range of topics are available, and once you select an online course, you can study anytime, anywhere. CPE courses are downloadable PDF files that you can view on your computer or print. All grading is done online, and certificates are accessible as soon as you successfully complete a CPE course. Select CPE courses by subject, hours or price, and easily finish your CPE today!

Ethics

Course Name CPE Price Profession Select
This publication is designed to provide accurate and authoritative information Enrolled Agents and other professionals who need an understanding of Ethics, as it relates to the IRS. This course is based on Circular No. 230, Rev. 8-2011) published by the IRS and available for free or for download at www.irs.gov. The material was updated to include the final regulations released by the IRS in June 2014 ( TD 9668). Since this course is only 2 hours in length, it will concentrate on selected items. This course is specifically for Enrolled Agents. CPAs should not take this course for credit.

Field of Study: Regulatory Ethics

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy

Taxation

Course Name CPE Price Profession Select
This course covers the deductions allowable for medical expenses, taxes, and interest expense normally found on the 1040, Schedule A. It provides an explanation of who can claim these deductions, the different types of deductions available, how to compute the deductions, and where to claim them.

Field of Study: Taxes

CPE Hours: 3.0

3.0 $ 27.95 CPA, EA Buy
This course covers the exemptions available for completing Form 1040, along with a greater understanding the requirements, definitions, and tests associated with claiming exemptions and dependents on Form 1040.

Field of Study: Taxes

CPE Hours: 3.0

3.0 $ 27.95 CPA, EA Buy
This mini-course examines key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation in an overview format that is easy to reference. The emphasis is on quick access to major tax changes having special meaning to the tax practitioner and return preparer. The course is a great resource and way for professionals and staff alike to easily get the "big chunks" and bring their professional knowledge up to speed.

Field of Study: Taxes

CPE Hours: 3.0

3.0 $ 27.95 CPA, EA Buy
Each year, income tax return preparation is affected by inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws. The 2018 Annual Tax Season Update course is based on the 2018 Annual Federal Tax Refresher course and is designed to provide valuable information to persons preparing individual 1040 income tax returns reflecting clients' 2017 income. It does not, however, satisfy the Internal Revenue Service's voluntary annual filing season program. The course a) examines new tax law and changes in various limits that reflect inflation, b) provides a general tax review, and c) discusses important rules governing tax return preparer ethics, practices and procedures.

Field of Study: Taxes

CPE Hours: 11.0

11.0 $ 74.95 CPA, EA Buy
Affordable Care Act: Employer Rights & Responsibilities reviews the principal provisions of the law affecting employers and considers the law's coverage-related provisions affecting employers and its tax impact on them.

Field of Study: Taxes

CPE Hours: 3.0

3.0 $ 27.95 CPA, EA Buy
The Affordable Care Act - Individual Rights & Responsibilities reviews the principal provisions of the Affordable Care Act affecting individuals. It considers the coverage-related provisions of the law, the personal income tax changes affecting taxpayers and the tax credits and tax penalties authorized under the law. By changing many of the rules traditionally applicable to health insurance and imposing healthcare-related requirements on virtually every individual, the Patient Protection and Affordable Care Act (PPACA) is likely to affect virtually every person in the United States in some way. The law imposes various tax increases in order to generate revenue and uses a carrot and stick approach to ensure compliance with its provisions by offering tax credits for compliance and imposing tax penalties for non-compliance. This course will review the principal provisions of the law affecting individuals and will consider the:  Coverage-related provisions of the PPACA addressing - o Plan grandfathering pursuant to which health coverage in force at the time of the law's passage may be continued, o The prohibition of pre-existing condition exclusions, o The proscription of lifetime and annual benefit limits, o The limitation of health coverage rescissions, o The requirement for certain patient protections, o The general requirement for universal health care coverage, and o The requirement that plans covering children extend child coverage until age 26;  Various personal income tax changes affecting taxpayers; and  Tax credits and tax penalties authorized under the law to help enforce the requirement that individuals maintain minimum essential coverage. (Course is worth 2 CPE for EAs)

Field of Study: Taxes

CPE Hours: 2.5

2.5 $ 24.95 CPA, EA Buy
The current litigation explosion has created tremendous interest in asset protection. Not only does this area have financial and estate aspects but it directly impacts tax planning. This mini-course is designed to survey opportunities for asset protection that can arise during tax planning and to determine how to properly report such transactions.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
This informative course covers traditional planning tools and their utilization to protect assets. The Uniform Fraudulent Conveyance Act, the Bankruptcy Code and various aspects of the tax law are highlighted in describing asset protection aspects of corporations, partnerships, limited liability companies, family partnerships, trusts, retirement plans, insurance products and other conventional tools. Special topics include: protection against lawsuits, costs of long-term illness, divorce settlements, foreign asset protection trusts, statutory protections, homestead provisions, exempt assets, cancellation of indebtedness taxation and marital agreements.

Field of Study: Taxes

CPE Hours: 18.0

18.0 $ 103.95 CPA, EA Buy
This mini-course integrates federal taxation with overall financial planning. The course explores tax strategies relating to the central financial tactics of wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax-economics that will permit the tax professional to locate, analyze, and solve financial concerns. Designed to improve the quality of services to clients and the profitability of engagements, this program projects the accountant into the world of financial planning.

Field of Study: Taxes

CPE Hours: 3.0

3.0 $ 27.95 CPA, EA Buy
Operating costs for vehicles used in the course of a taxpayer's business are deductible. Thus, when taxpayers use their vehicles in their businesses or employment, they can deduct that portion of the cost of operating their vehicle. Such costs that can be deducted are property taxes that are paid on their vehicle if deductions are itemized on Schedule A. This mini-course reviews apportionment of personal and business use, the actual cost method and the standard mileage method, and expensing. Moreover, this presentation informs practitioners about topics such as the benefits and costs of leasing versus owning, and working condition fringe benefits.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
This course covers tax implications of bad situations like divorce, bad debt, foreclosures, and more. It will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers, asset divisions, alimony, filing status, exemptions, and child support are examined with an emphasis on planning considerations. The cancellation of indebtedness income inclusion rules are examined in the context of debt forgiveness and property foreclosure. Emphasis is given to the exceptions from income inclusion contained in section 108. The tax treatment of property repossession under section 1038 is explored with detail given to the calculation of gain and received property basis. Finally, bad debt treatment under section 166 is reviewed and critical distinctions made between business and non-business debts.

Field of Study: Taxes

CPE Hours: 15.0

15.0 $ 93.95 CPA, EA Buy
The Bankruptcy Abuse Prevention and Consumer Protection Act was enacted to minimize abuse of the bankruptcy system. Included in this Act were tax law changes and other changes that individuals, partnerships, and corporations will see in the bankruptcy procedures and qualifications. This mini-course both examines these changes that debtors will face when filing for federal bankruptcy and also explores the many tax issues of bankruptcy. Practitioners will also learn about other issues such as homesteading and garnishment by creditors.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
In this course, initial marital tax matters such as living together, property rights, premarital agreements, filing status, exemptions, and dependents are explored. The detail support test for children of divorced or separated parents, the tax treatment of back child support, the deduction of divorce costs, and estimated tax payments are reviewed. Emphasis is given to marital property rules, married versus unmarried tax rate comparison, head of household status, and treatment of refunds and deficiencies.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
This course takes an in-depth look at audit triggers from cash intensive businesses, the hobby loss rules, the proper classification of independent contractors and employees, and the requirements of the recent Tangible Property Regulations. This course also briefly reminds the practitioner of the requirements of some of the older red flags, such as meals and entertainment, travel, and the office in the home deduction. At the end of each chapter is an Action Plan, which the practitioner can use to develop procedures with respect to properly addressing these potential audit issues. By following these procedures, we can certainly go a long way to keep our clients out of trouble with the IRS and the DOL.

Field of Study: Taxes

CPE Hours: 5.0

5.0 $ 43.95 CPA, EA Buy
Taxpayers are once again looking to CPAs for guidance and planning related to travel and entertainment expenses. This comprehensive mini-course examines and explains the practical aspects of business travel and entertainment deductions. To determine the expenses that taxpayers are able to deduct, fundamentals are reviewed and planning opportunities are identified. Practitioners will learn to master the proper administration of these complex and often cumbersome provisions.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
This mini-course describes and compares sole proprietorships, partnerships, limited liability companies, "C" corporations and "S" corporations. It examines their advantages and disadvantages, permitting the participant to properly select the right business entity for their tax and liability needs.

Field of Study: Taxes

CPE Hours: 4.0

4.0 $ 34.95 CPA, EA Buy
This comprehensive book describes and compares sole proprietorships, partnerships, limited liability companies, "C" corporations and "S" corporations. It examines their advantages and disadvantages, permitting the reader to properly select the right business entity for their tax and liability needs. Major emphasis is given the maximization of tax benefits in each business format. Fringe benefits, retirement plan alternatives, and nonqualified deferred compensation are discussed in detail.

Field of Study: Taxes

CPE Hours: 22.0

22.0 $ 115.95 CPA, EA Buy
This course examines and explains the practical aspects of using the closely held corporation to maximize after-tax return on business operations. Recent developments giving corporations a competitive edge over other entities are explored and detailed. Practitioners are alerted to often missed fringe benefits, retirement planning opportunities, corporate business deductions, income splitting possibilities and little known estate planning techniques. The program covers step-by-step tax procedures to form, operate, and ultimately dispose of a closely held corporation. Distinctions between S and C corporations will be unraveled and guidelines for client direction given.

Field of Study: Taxes

CPE Hours: 21.0

21.0 $ 112.95 CPA, EA Buy
This mini-course examines the various ideas, methods, and techniques capable of optimizing the overall compensation package for key employees and principals in small to medium sized businesses. Qualified and non-qualified deferred compensation, benefit targeting, insurance programs, statutory fringe benefits, interest free loans, and investment planning are investigated. Consideration is given to indirect compensation in the form of business entertainment, expense accounts, auto use, travel, and transportation. The new field of professional services is probed to provide tax, financial and estate planning to the key executive.

Field of Study: Taxes

CPE Hours: 3.0

3.0 $ 27.95 CPA, EA Buy
This course examines the various ideas, methods, and techniques capable of optimizing the overall compensation package for key employees and principals in small to medium sized businesses. Qualified and non-qualified deferred compensation, benefit targeting, insurance programs, statutory fringe benefits, interest free loans, and investment planning are investigated. Effective pay plans essential to attract, motivate, and retain key people are described and evaluated. Consideration is given to indirect compensation in the form of business entertainment, expense accounts, auto use, travel, and transportation. Equity participation is explored through stock sales, repurchase agreements, incentive stock options, ESOTs, stock options, and bonuses. The new field of professional services is probed to provide tax, financial and estate planning to the key executive.

Field of Study: Taxes

CPE Hours: 19.0

19.0 $ 106.95 CPA, EA Buy
Designed to make the practitioner comfortable with "high traffic" issues, this program enables participants to discuss and handle business/personal tax essentials. The course examines and explains the practical aspects of individual & corporate planning, bridging the gap between theory and application. Significant new developments are summarized with emphasis on tax savings ideas. This course examines and explains the practical aspects of using the closely held corporation to maximize after-tax return on business operations. Recent developments giving corporations a competitive edge over other entities are explored and detailed. Practitioners are alerted to often missed fringe benefits, retirement planning opportunities, corporate business deductions, income splitting possibilities and little known estate planning techniques.

Field of Study: Taxes

CPE Hours: 35.0

35.0 $ 139.95 CPA, EA Buy
This course examines and explains the basics of corporate taxation. The focus is on regular or C corporations, their formation, and operation under tax law. The advantages and disadvantage of corporations are examined; incorporation and capitalization issues are discussed; and, basic tax rates and specialty taxes are reviewed. The tax treatment of operational expenses and deductions are outlined; and accounting periods and methods are explored. Finally, the dangers of multiple corporations and corporate distributions are highlighted.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
Everyone needs to do estate planning. It is more than just planning for death. Estate planning is designing a program for effective wealth building, preservation, and disposition of property at the minimum possible tax cost. This mini-course surveys wills, gifts, marital property, and probate avoidance. Designed to eliminate estate problems and death taxes, the emphasis is on practical solutions that are cost effective. The text reviews and explains both federal gift and estate tax systems giving practice pointers and planning observations.

Field of Study: Taxes

CPE Hours: 1.0

1.0 $ 0.00 CPA, EA Buy
This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers, asset divisions, alimony, filing status, exemptions, and child support are examined with an emphasis on planning considerations. Property settlements, basis allocation, third party transfers, and purchases between spouses are explored and analyzed. Special attention is given to the division of business interests, retirement plans (including QDROs), insurance policies, and the family residence.

Field of Study: Taxes

CPE Hours: 16.0

16.0 $ 99.95 CPA, EA Buy
This mini-course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital and financial setbacks. Property transfers, asset divisions, alimony, filing status, exemptions, and child support are examined. The cancellation of indebtedness income inclusion rules are discussed in the context of debt forgiveness and property foreclosure. Emphasis is given to the exceptions from income inclusion contained in section 108. The tax treatment of property repossession under section 1038 and bad debt treatment under section 166 is reviewed.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
Participants will learn how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers and asset divisions are examined with an emphasis on planning considerations. This mini-course reviews property settlements and other transfers incident to divorce. Basis allocation, third party transfers and purchases between spouses are also examined. Common pitfalls for the unwary such as transfers in trust, installment notes, and purchases between spouses are analyzed. Application of these tax principles is exampled in selected asset divisions of the residence, business interests, insurance, and pension benefits.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
Today taxpayers must plan for their children's education. Touching on various topics such as qualified tuition programs (QTPs), scholarships and fellowships, this mini-course examines the tax treatment of costs related to education. Practitioners will learn the ins and outs of the tax benefits concerning education and will be able to identify those educational expenses that are deductible. Additionally, financial planning strategies and techniques are outlined to better prepare taxpayers for future educational costs.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
The various ideas, methods, and techniques to optimize the overall compensation package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees' pay including wages, salaries, and other perks. Certain fringe benefits that can provide an unusually tax favored manner of supplementing compensation are described and evaluated. In addition, equity participation is explored through stock sales, repurchase agreements, incentive stock options, ESOT's, stock options, and bonuses. Finally, deferred compensation arrangements are investigated. The goal of this mini course is to provide participants with a working knowledge of types of compensation necessary to structure a compensation package minimizing tax liabilities and cost.

Field of Study: Taxes

CPE Hours: 4.0

4.0 $ 34.95 CPA, EA Buy
Before launching into an estate planning program, it's important to know who owns what and exactly for whom you are planning. This requires that methods of holding title must be analyzed, considered, and selected. Sole proprietorships, S corporations, C corporations, partnerships, and limited liability companies are analyzed as to formation, operation, and ultimate disposition. Since who or what holds title imposes its own unique tax and legal consequences on the estate plan, emphasis is given to the maximization of tax benefits in each business format. While each has its own separate characteristics, several may be used together in more sophisticated planning.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
While accounting and the practice of law are separate professions, the accountant must be conversant with essential legal concepts. Modern accounting practice requires familiarity with corporate legal structure, business entities, partnership operations, contracts, property rights, employment law, divorce, consumer protection, will & trusts, and even bankruptcy law. This course explores these specific areas with emphasis on business and accounting issues. This informal and clear guide to the basic concepts of business law provides accountants with an excellent review of legal concepts that arise in any tax professional's practice. The attendees will gain the ability to recognize and discuss general legal concepts with both client and their counsel.

Field of Study: Taxes

CPE Hours: 30.0

30.0 $ 129.95 CPA, EA Buy
Estate planning is when tomorrow becomes today! As a result of recent legislation, estate planning has been made surprisingly simple. This mini-course surveys wills, living trusts, gifts, insurance, marital property and probate avoidance. The will and trust forms are explored along with living wills, durable powers of attorney and nominations of conservator.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
Learn how to structure an effective estate plan using a highly visual, real-life situation approach. Diagrams, charts, tables, and calculation sheets are used to present key elements of any successful estate plan - from the simplest to the most complex.

Field of Study: Taxes

CPE Hours: 10.0

10.0 $ 69.95 CPA, EA Buy
This course covers many different aspects of estate planning, including wills, living trusts, gifts, marital property, and probate avoidance. Will and trust forms are explored along with living wills, durable powers of attorney, and nominations of conservator. Designed to eliminate estate problems and death taxes, the emphasis is on practical solutions that are cost effective.

Field of Study: Taxes

CPE Hours: 22.0

22.0 $ 115.95 CPA, EA Buy
This presentation integrates federal taxation with overall financial planning. The course will explore tax strategies relating to the central financial tactics of wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax-economics that will permit the tax professional to locate, analyze, and solve financial concerns. Designed to improve the quality of services to clients and the profitability of engagements, this program projects the accountant into the world of financial planning. This course will give the participant practice in analyzing problems, developing solutions, and presenting final personal financial plans to clients. The course surveys wills, living trusts, gifts, marital property, and probate avoidance. Will and trust forms are explored along with living wills, durable powers of attorney, and nominations of conservator. Designed to eliminate estate problems and death taxes, the emphasis is on practical solutions that are cost effective.

Field of Study: Taxes

CPE Hours: 35.0

35.0 $ 139.95 CPA, EA Buy
Practitioners are brought up-to-date information on tax issues affecting estate planning and business issues. A major emphasis of this mini-course is practical estate planning solutions that are cost effective. Devised to reduce or eliminate estate problems and death taxes, this comprehensive guide examines wills, trusts, gifts, insurance, private annuities, and other general estate planning tools. The planning issues and problems that arise from owning a business interest are also addressed.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
Everyone needs to do estate planning. It is more than just planning for death. Estate planning is designing a program for effective wealth building, preservation, and disposition of property at the minimum possible tax cost. This exceptional mini-course surveys wills, living trusts, gifts, marital property, and probate avoidance. Designed to eliminate estate problems and death taxes, the emphasis is on practical solutions that are cost effective. The text reviews and explains both federal gift and estate tax systems giving practice pointers and planning observations.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
While tax reform visions have changed the tax on profits realized from the disposition of real estate, investors still seek escape hatches from the capital gain tax. Tax-deferred exchanges permit the disposition of property often with the taxpayer receiving significant cash but without the payment of any tax. Functionally, an exchange is a bridge over the normally taxable event of moving from one property to another. This course alerts the practitioner to the different planning opportunities that surround exchanging. Participants will be able to identify, analyze, and handle effectively the complex tax problems that arise under 1031. This understanding will be directly applied to the structuring and audit survival of multi-party and delayed exchanges.

Field of Study: Taxes

CPE Hours: 14.0

14.0 $ 88.95 CPA, EA Buy
While the nuclear family remains the centerpoint of society, today it is under tremendous economic and social pressure. This mini-course is designed to cover "hot" topics having a direct impact on the practitioner who represents any client with family issues. The emphasis is on using tax solutions to ease family economic concerns permitting the practitioner to be a real tax hero.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
This course provides a general overview of the key issues facing families, focusing on how federal taxation affects their current economic situation and their future plans. A wide range of topics include marital tax implications, children, education, retirement, estate planning and more. This course is designed to cover the most important topics that will have a direct impact on the financial planning for a family, today and tomorrow. The emphasis is on providing the tax practitioner with key tax solutions to help alleviate the economic concerns of most families.

Field of Study: Taxes

CPE Hours: 24.0

24.0 $ 119.95 CPA, EA Buy
This course will examine the tax changes that took effect in 2017 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes. In addition to these customary annual changes affecting various limits, certain other tax changes effective in 2017 that were brought about by the Patient Protection and Affordable Care Act (PPACA) will be discussed.

Field of Study: Taxes

CPE Hours: 5.5

5.5 $ 46.95 CPA, EA Buy
This course integrates federal taxation with overall financial planning. It will explore tax strategies relating to the central financial tactics of wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax-economics that will permit the tax professional to locate, analyze, and solve financial concerns. Designed to improve the quality of services to clients and the profitability of engagements, this program projects the accountant into the world of financial planning. This course will give the participant practice in analyzing problems, developing solutions, and presenting final personal financial plans to clients. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual.

Field of Study: Taxes

CPE Hours: 14.0

14.0 $ 89.95 CPA, EA Buy
This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of bankruptcy, property settlements, debt cancellation, and foreclosure. Current perspectives on asset protection, repossession, and bad debts are examined with an emphasis on planning considerations. The cancellation of indebtedness income inclusion rules are examined in the context of debt forgiveness and property foreclosure. Emphasis is given to the exceptions from income inclusion contained in section 108. The tax treatment of property repossession under section 1038 is explored with detail given to the calculation of gain and received property basis. Finally, eldercare and estate planning are reviewed and detailed.

Field of Study: Taxes

CPE Hours: 19.0

19.0 $ 106.95 CPA, EA Buy
Home Office Deduction examines the federal income tax deduction for business use of a home. It addresses the qualifications for a home office deduction and the actual expense and simplified methods of determining the deduction. In addition, it discusses the special home-office deduction rules applicable to daycare facilities and the recordkeeping requirements applicable to taking a home office deduction. It considers where the deduction should be taken and the forms a tax preparer should use in connection with the deduction.

Field of Study: Taxes

CPE Hours: 3.0

3.0 $ 27.95 CPA, EA Buy
Course description and objectives: Designed to make the practitioner comfortable with "high traffic" issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income splitting techniques; property transactions are examined alongside like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

Field of Study: Taxes

CPE Hours: 30.0

30.0 $ 119.95 CPA, EA Buy
An installment sale is a sale of property where one or more payments are received after the close of the tax year. This mini-course discusses the particulars of installment sales, including requirements, calculation and pitfalls. Cross issues such as a combined installment sale and like-kind exchange, the impact of related parties, pledging, repossession and contingent payments are reviewed. Also, the importance of recognizing the dangers of dealer status, inventory, purchase price allocation, and installment note disposition are emphasized.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
This course brings the practitioner up-to-date information on tax issues affecting interest and debt. It covers the definition of bona fide debt, the avoidance of equity and lease treatment, imputed interest rates and debt modification. The various types of interest and their required allocation are explored and reviewed. For the economically troubled client, special attention is devoted to debt cancellation, repossession, discounts, and foreclosure. The program also discusses installment sales, equity participation debt, taxable interest, and bad debts.

Field of Study: Taxes

CPE Hours: 18.0

18.0 $ 103.95 CPA, EA Buy
This course focuses on tax issues affecting the treatment of interest and debt. It covers the definition of bona fide debt, the impact of related parties, the avoidance of equity and lease characterization, and deductible versus nondeductible interest factors. Sticky cross issues such as the impact of at-risk rules under section 465, passive loss restrictions of section 469, and below-market rate loans under section 7278 are examined. In addition, accounting method treatment of interest, points, prepaid interest, and discounted loans are reviewed. Particular attention is given to imputed interest and original issue discount.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
All tax professionals need to know the tax-economics of investing for themselves and their clients. This need is accentuated by the rapid rise of the Internet as a broad-based and effective investment tool. The tax professional is in a special position to detect a client's need for financial planning. Preparing returns discloses assets, savings, business entities, and family members. Knowledge of the client's assets, activities and the tax characteristics of available entities permit investment matching for maximum after-tax return. The basic tax characteristics of the primary tax entities are explored and analyzed. Their ability to defer, reduce, and eliminate tax is examined. Client goals, purposes and risk tolerances are determined and quantified using the Sharp ratio. Investments and assets are then evaluated using a variety of tools found on the Internet. Finally, investments and entities are matched to produce the best after-tax return for the client.

Field of Study: Taxes

CPE Hours: 14.0

14.0 $ 88.95 CPA, EA Buy
We may all confront issues that directly impact how much we can deduct. This course is designed for participants who want to explore and examine the tax consequences of medical costs, charitable contributions, and casualty and theft losses, especially in relation to their deductibility. The emphasis is examining a wide variety of situations related to these items and the extent to which they may or may not result in a deduction and what limitations on deductibility may be imposed.

Field of Study: Taxes

CPE Hours: 3.0

3.0 $ 27.95 CPA, EA Buy
The course will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its solution.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
The program will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its solution. This course is presented in four practical segments: (1) the formation of partnerships, (2) the basic day-to-day operations of partnerships, (3) distributions of assets to partners, and (4) the termination of partnership affairs.

Field of Study: Taxes

CPE Hours: 14.0

14.0 $ 88.95 CPA, EA Buy
With the adoption of the passive loss limitation rules, taxpayers are looking to CPAs for guidance related to what deductions are allowed, disallowed, or suspended. Updating practitioners on the practical aspects of section 469, this course addresses the needed skill to handle these pragmatic issues. Fundamentals are reviewed, planning opportunities are identified, and creative strategies are discussed and evaluated along with remaining traditional approaches. The goal of this instructive course is to understand and solve client problems under section 469, with emphasis on tax savings ideas. Participants will learn to master the proper administration of these complex and often cumbersome provisions.

Field of Study: Taxes

CPE Hours: 3.0

3.0 $ 27.95 CPA, EA Buy
This course addresses the practical aspects of section 469 and the needed skill to handle pragmatic issues. Fundamentals are reviewed, planning opportunities identified, creative strategies discussed and evaluated along with remaining traditional approaches. The goal of this instructive program is to understand and solve problems under section 469, with emphasis on tax savings ideas. Readers will overview the proper administration of this complex and often cumbersome provision.

Field of Study: Taxes

CPE Hours: 11.0

11.0 $ 74.95 CPA, EA Buy
Tax reform provisions have frequently changed the tax on profits realized from the disposition of real estate. This has forced investors to seek "escape hatches" from fluctuating capital gains taxes. Tax-deferred exchanges permit the disposition of property often with the taxpayer receiving significant cash but without the payment of any tax. Functionally, an exchange is a "bridge" over the normally taxable event of moving from one property to another. This course alerts the practitioner to the different planning opportunities that surround exchanging and also identifies the tax consequences of home sales, foreclosure, repossession and other real property dispositions. Additional topics of interest include involuntary conversions and at-risk limits.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
This course is designed to survey selected "hot" topics having a direct impact on the property owner and investor. The emphasis is on problem areas where the unwary beginner and expert alike can be trapped. You will learn to identify dangers involving installment sales, imputed interest, exchanging, equity participation, condemnation, passive loss rules, and transactions with foreign investors.

Field of Study: Taxes

CPE Hours: 11.0

11.0 $ 74.95 CPA, EA Buy
The need for effective retirement planning has never been greater. This course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax saving strategies. Retirement income needs are calculated; net after tax Social Security benefits are determined; and distribution options from IRAs and retirement plans are explored. Special consideration is given to the tax treatment of the home and business on retirement. Buy-sell agreements are discussed and eldercare planning is examined.

Field of Study: Taxes

CPE Hours: 17.0

17.0 $ 99.95 CPA, EA Buy
The need for effective retirement planning has never been greater. This mini-course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax saving strategies. Retirement income needs are analyzed; Social Security benefits are determined; and distribution options from IRAs and retirement plans are explored.

Field of Study: Taxes

CPE Hours: 3.0

3.0 $ 27.95 CPA, EA Buy
The need for effective retirement planning has never been greater. This course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax saving strategies. This presentation integrates federal taxation with retirement planning. The course will examine tax and savings strategies related to determining retirement income needs, wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax-economics that will permit the tax professional to locate, analyze, and solve financial aspects of retirement. Designed to improve the quality of services to clients and the profitability of engagements, this program projects the accountant into the world of retirement planning. This course will give the participant practice in analyzing problems, developing solutions, and presenting final personal retirement plans to clients. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual. Retirement income needs are calculated; net after tax Social Security benefits are determined; and distribution options from IRAs and retirement plans are explored. Special consideration is given to the tax treatment of the home and business on retirement. Buy-sell agreements are discussed and eldercare planning is examined.

Field of Study: Taxes

CPE Hours: 32.0

32.0 $ 133.95 CPA, EA Buy
This presentation integrates federal taxation with retirement planning. The course will examine tax and savings strategies related to determining retirement income needs, wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax-economics that will permit the tax professional to locate, analyze, and solve financial aspects of retirement. Designed to improve the quality of services to clients and the profitability of engagements, this program projects the accountant into the world of retirement planning. This course will give the participant practice in analyzing problems, developing solutions, and presenting final personal retirement plans to clients. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual.

Field of Study: Taxes

CPE Hours: 18.0

18.0 $ 103.95 CPA, EA Buy
We are all (including tax practitioners) getting older, and the need for effective retirement planning has never been greater. This course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax saving strategies. Designed to improve the quality of services to clients and the profitability of engagements, this presentation integrates federal taxation with retirement planning. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual. Distribution options from IRAs and other retirement plans are explored.

Field of Study: Taxes

CPE Hours: 4.0

4.0 $ 34.95 CPA, EA Buy
In this course, the intricacies of setting up and terminating an S corporation are detailed and taxation is discussed. The numerous advantages and disadvantages of this entity are identified to help practitioners determine whether the S corporation is most suitable for their clients. Eligible domestic corporations can avoid double taxation by electing to be treated as an S corporation under the rules of Subchapter S. Subchapter S provides an optional method of corporate taxation and allows small business corporations to elect unusual tax treatment. The S corporation is taxed like a partnership, but in other respects, S corporations are taxed like C corporations.

Field of Study: Taxes

CPE Hours: 3.0

3.0 $ 27.95 CPA, EA Buy
Business expenses are the costs of carrying on a trade or business, and they are usually deductible if the business is operated to make a profit. This mini-course reviews various expenses that businesses may deduct and the requirements that must be met for those expenses to qualify for deduction. Furthermore, practitioners can use this as a guide to determine which of their clients' taxes are deductible as business expenses.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
How can you help your clients protect their assets? What is the best way for your client to "go bankrupt"? How can you help your client avoid the tax trap when going through a divorce? This course addresses all of these and many other, critical legal issues for the tax practitioner in a quick and effective potpourri of legal topics and their tax impact. The emphasis is on the tax consequences of common legal issues in today's litigious society. From the Americans with Disabilities Act to Social Security taxes, a generous sampling of key areas is examined and explored. Tax practitioners will be quickly surprised to find how often the "tax tail" can wag the legal dog.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
The Patient Protection and Affordable Care and the Health Care and Education Reconciliation Acts of 2010 represent the most sweeping and controversial public health care program since the creation of Medicare. Overhauling a healthcare industry that accounts for over one sixth of the national economy while adding coverage for 32 million Americans, these Acts make extensive use of the Internal Revenue Code to reform health insurance. In fact, they contain more than $400 billion in revenue raisers and new taxes. This course overviews these major tax law changes and their affect on individuals, businesses, and healthcare providers.

Field of Study: Taxes

CPE Hours: 2.0

2.0 $ 19.95 CPA, EA Buy
Americans who want to be their own boss are not entirely on their own. They have a rich uncle - Uncle Sam - who is there to help, as well as to make demands. The nation's tax laws are intended to encourage people to start new businesses and are chock full of incentives and tax breaks, as well as sometimes onerous reporting requirements. This course is a fast-paced and entertaining guide through tax issues affecting business entities and their owners. The focus of this class is on tax devices and techniques available to the small-business owner. Emphasis will be given to operational deductions, fringe benefits, compensation, family income splitting, retirement plans, and estate planning.

Field of Study: Taxes

CPE Hours: 24.0

24.0 $ 119.95 CPA, EA Buy
This course brings the practitioner information on tax issues affecting interest and debt. The various types of interest and their required allocation are explored and reviewed. For the economically troubled client, special attention is devoted to debt cancellation, repossession, discounts, and foreclosure. The program also discusses installment sales, taxable interest, and bad debts.

Field of Study: Taxes

CPE Hours: 3.0

3.0 $ 27.95 CPA, EA Buy
Tax resolution means providing solutions to businesses and individuals alike who find themselves in trouble with the IRS. To resolve tax matters with the IRS, the IRS' Offer in Compromise (OIC) program encourages delinquent taxpayers to settle their back taxes-often for pennies on the dollar. This course covers other options to explore. The areas to be covered are: Offers in Compromise, Wage Garnishments, Bankruptcy, Installment, Delinquent Tax Returns, IRS Bank Levies, Freedom of Information Requests, IRS Payment Plans, Payroll Tax Problems, IRS Audits, Penalty Abatement, Liens, Collection Appeals, IRS Appeals, Innocent Spouse and Expiration of Statutes. The course also contains step-by-step information needed in order to prepare a complete and accurate Offer in Compromise (Form 656), 433-A, and 433-B.

Field of Study: Taxes

CPE Hours: 8.0

8.0 $ 59.95 CPA, EA Buy
This course explores many tax issues that arise from filing for bankruptcy. Also addressed are asset protection for the tax practitioner and medical costs covered under section 213. There is an examination of property settlements and other transfers incident to divorce. A tax surprise for many taxpayers is the taxability of debt cancellation and repossessing property sold on the installment method can also be taxable. Finally, practitioners are brought up-to-date information on tax issues affecting estate planning and business issues.

Field of Study: Taxes

CPE Hours: 3.0

3.0 $ 27.95 CPA, EA Buy
Updating practitioners on current developments, this core program examines and explains the practical aspects of travel and entertainment deductions. Fundamentals are reviewed and planning opportunities identified. Creative strategies are discussed and evaluated along with traditional approaches. Taxpayers are once again looking to their tax professional for guidance and planning related to travel and entertainment expenses. The goal of this course is to understand and solve problems. Participants will learn to master the proper administration of these complex and often cumbersome provisions in an entertaining format.

Field of Study: Taxes

CPE Hours: 16.0

16.0 $ 99.95 CPA, EA Buy

Start Saving on Your CPE Today!

Join MasterCPE