4 Credit HoursFederal Tax Law
Individual Tax Return Mastery (Form 1040)
Comprehensive Form 1040 preparation covering filing status, income types, above-the-line deductions, itemized vs. standard deduction analysis, tax credits, AMT, and common audit triggers. The highest-volume annual refresher for every tax preparer.
Topics Covered
- Filing status determination and dependency rules
- Wage, salary, and compensation income (W-2 analysis)
- Investment income: dividends, capital gains, and Schedule D
- Above-the-line deductions and AGI calculation
- Itemized vs. standard deduction analysis
- Tax credits: Child Tax Credit, EITC, education credits
- Alternative Minimum Tax (AMT) planning
- Common audit triggers and documentation requirements
- E-filing requirements and practitioner due diligence
- Year-over-year changes and planning opportunities
Exam Requirements
Review Questions
12
Throughout the course material
Final Exam Questions
20
Multiple choice, 4 options each
Passing Score
70%
Minimum requirement
Time Limit
1 Year
Self-paced from enrollment
Certificate of Completion
Upon passing the final exam, you will receive a certificate including all required fields:
- Provider name
- Program name
- Program number (upon approval)
- Program dates
- Credit hours awarded
- Instructor signature
- Your name
- Unique certificate number