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2023/2022 Easy Update and Inflation Adjustments for Tax With Coronavirus Legislation (Plus Reminders on Select Provisions) - Mini Course (Course Id 2116)

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Author : Danny C Santucci, JD
Course Length : Pages: 112 ||| Word Count: 70,602 ||| Review Questions: 40 ||| Final Exam Questions: 40
CPE Credits : 8.0
IRS Credits : 8
Price : $71.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry - IRS Enrolled Agents
Primary Subject-Field Of Study:

Taxes - Taxes for Course Id 2116

Description :

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 a way for professionals and staff alike to easily get the “big chunks” and bring their professional knowledge up to speed. 

Usage Rank : 0
Release : 2023
Version : 1.0
Prerequisites : General understanding of federal income taxation.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 13-Feb-2023
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - IRS Enrolled Agents - 2116

Keywords : Taxes, 2023, 2022, Easy, Update, Inflation, Adjustments, Tax, Coronavirus, Legislation, Plus, Reminders, Select, Provisions, Mini, Course, cpe, cpa, online course
Learning Objectives :

As a result of studying the assigned materials, you should be able to meet the objectives listed below.

ASSIGNMENT
    At the start of the materials, participants should identify the following topics for study:
      * Tax brackets
      * Tax credits
      * Deductions
      * Education credits
      * Business deductions & credits
      * Retirement plan contribution and phaseout limits
      * SECURE Act provisions
      * Gift and estate taxes
      * Inflation Reduction Act
Learning Objectives:
    After reading the materials, participants will be able to:
      1. Recognize the various issues affected by inflation and recent tax law developments especially as they relate to individual tax brackets, exemptions & deductions, the AMT, the child tax credit, alimony, HSAs, education plans, and energy credits.
      2. Determine the key business tax issues affected by inflation adjustments and recent legislative changes, including corporate tax rates, entertainment expenses, tax credits & deductions, bonus depreciation, expensing, standard mileage rates, employment taxation, repatriation of foreign income, small business stock, partnership taxation, and excessive compensation.
      3. Specify differences between various retirement plans, including inflation-adjusted contribution limits and phaseout limits, and determine estate taxes by identifying trust income tax rates and determining applicable exclusion amounts.
      4. Apply changes imposed by the Inflation Reduction Act (IRA) relating to credits allowed for the individual acquisition of qualified electric vehicles and energy-efficient home improvements and property.
      5. Recognize a wide spectrum of renewable energy credits and the application of the prevailing wage and apprenticeship requirements.
      6. Specify key IRA business and Medicare provisions, including energy-efficient buildings, corporate AMT, loss limits, and drug reforms.
Course Contents :

Chapter 1 - 2023/2022 Easy Update and Inflation Adjustment

 

Individual

Income Tax Rates - 1

Marriage Penalty - Mostly Gone

Capital Gain & Qualified Dividend Rate

Digital Asset Reporting

Standard Deduction - 63

Dependent Limit - 63(c)(5)

Personal Exemptions & Phaseout (Suspended) - 151

Deemed Personal Exemption for Related Incorporating Provisions

$500 Credit for Certain Dependents - 24(h)(4)(A)

Final Regulations of Qualifying Relatives - TD 9913

Limitation on Itemized Deductions (Suspended) - 68

Itemized Deductions Subject to 2% Floor (Suspended) - 62

Children's Income - 63, 73 & 6012

Earned Income

Unearned Income

"Kiddie" Tax - 1(g)

Application, Threshold & Impact

Election to Report on Parents Return - 1(g)(7)(A) [Form 8814]

AMT - 55

Exemption Amounts & Permanent Patch - 55(d)(1)

AMT Exemption Phaseout - 55(d) & 59(j)

AMT & Personal Credits

AMT Exemption for Children - 59(j)

Modified Inflation Adjustment Calculation Method

Wage Base for Social Security & Medicare Taxes

Earned Income Tax Credit - 32

Disqualified (Excessive Investment) Income - 32(i)

Means-Tested Programs

Child Tax Credit - 24

Earned Income

AGI Phaseout

Child & Dependent Care Expenses Tax Credit - 21

Alimony Payment Deduction Repealed

Moving Expense Deduction & Reimbursement Suspended

State & Local Taxes (SALT) Limited

$10,000 Exception

Charitable Contributions

Cash Contributions - 50/60 Percent Limitation

College Athletic Event Seating Rights Repealed

Substantiation Exception for Donee Reported Contributions Repealed

Mortgage Interest Deduction Limited - 163(h)

Securities Rollover Into SSBICs Repealed

Educator Expenses - 62

Protective Items Safe Harbor - R.P. 2021-15

Higher Education Tuition Deduction Repealed - 222

Tax on Net Investment Income - 1411

Reduced Home Sale Exclusion For Nonqualified Use - 121

Computation

Nonqualified Use

Post-May 6, 1997 Depreciation

Surviving Spouse Home Sale Exclusion - 121

Residential Mortgage Debt Relief Extended - 108

Deductible Mortgage Insurance Premiums Expired - 163

Phaseout

Insubstantial Benefit Charitable Contribution Limitation - 513

Household (Domestic) Employees - 3121

Adoption Credit - 23 & 137

Education Savings Accounts - 530 & 529

Rollovers Between 529 Tuition & ABLE Programs

Notice 2018-58

Hope (American Opportunity) & Lifetime Learning Credits - 25A

Hope (with American Opportunity modifications) Credit - 25A(b)(1)

Phase Out - 25A(d)

Refundable

Lifetime Learning Credit - 25A(a)(1)

Phase Out - 25A(d)(2)

Educational Savings Bonds - 135

Student Loan Interest Deduction - 221

Phase Out

Discharge Of Student Loan Indebtedness Expanded - 108

Foreign Earned Income Exclusion - 911

Rehabilitation Credit Modified - 47

Final Regulations of Rehabilitation Credit

Conservation Base Expansion - 170(b)

Definitions

Grandfathered Archer Medical Savings Accounts - 220

Medical Expense Deduction - 213

Personal Casualty Losses Suspended

Wagering Losses Limited

Health Savings Accounts (HSAs) - 223

High Deductible Health Plan (HDHP)

Annual Limit On Contributions

Interaction with Obamacare

Long-Term Care Premiums - 213(d)(10)

Long-Term Care Payments - 7702B(d)(4)

ABLE Accounts - 529A

Eligible Individual

Qualified ABLE Program

Contributions

Investment Direction

Distributions

Rollovers

Final Regulations (TD 9923)

Affordable Care Act (Obamacare)

Mandates

Individual - Repealed

Health Plan Coverage Credit - 36B

Employers

Small Employers - Fewer Than 50 Employees

Large Employers - 50 or More Full-time Employees

Marketplaces & The Protecting Affordable Coverage for Employees Act

Medical Device Excise Tax Repealed

Health Insurance Provider Fee Repealed

Tax on "Cadillac" Plans Repealed

Expatriation - 877A

Failure to File Tax Return - 6651

Penalties Regarding Preparing Others Tax Returns - 6695

Attorney's Fees - 7430(c)(1)

Energy

Residential Energy-Efficient Improvements & Property - 25C

Qualified Energy Efficiency Improvements

Qualified Energy Efficient Property

Inflation Reduction Act

Modifications

Credit Eligible Costs

Residential Clean Energy Credit - 25D

Inflation Reduction Act

Biomass Fuel

Electric Vehicle (EV) Credit Modified - 30D

Inflation Reduction Act - Modified 30D for Clean Vehicles

Critical Minerals Requirement - 30D(b)(2) & 30D(e)(1)(A)

Battery Components Requirement - 30D(b)(3) & 30D(e)(2)(A)

Final Assembly Requirement - 30D(d)

Credit for Used Clean Vehicles - 25E

Energy Efficient Home Credit - Modified 45L

Credit Value

Inflation Reduction Act

Homes

Multifamily Dwellings

Renewable Energy Credits

Prevailing Wage & Apprenticeship Requirements

Prevailing Wage - Act 13101(f)(7)

Notice 2022-61

Apprenticeship - Act 13101(f)(8)

Additional Increases to Base & Bonus Credits - Act 13103

Domestic Content

Energy Communities

Low-Income Communities

Energy Tax Credits As Payments - 6417

Alternative Fuel Refueling Property Credit - 30C

Qualified Refueling Property

Expiration

Inflation Reduction Act

Credit Value

Low Income or Rural Areas

Prevailing Wage & Apprenticeship Requirements

Extension of Credits for Alternative Fuels - 40A et al

Inflation Reduction Act

Sustainable Aviation Fuel (SAF) Credit - 40B

Sustainable Aviation Fuel

Qualified Mixture

Credit Value

Production Tax Credit (PTC) - 45

Expiration

Inflation Reduction Act

Credit Value

Prevailing Wage & Apprenticeship Requirements

Domestic Content

Energy Community

Carbon Capture & Sequestration Credit Enhancements - 45Q

Inflation Reduction Act

Qualifying Threshold

Credit Value

Zero-Emission Nuclear Power Production Tax Credit - 45U

Qualifying Facilities

Credit Value

Clean Hydrogen Production Tax Credit - 45V

Credit Value

Applicable Percentage

Prevailing Wage & Apprenticeship Requirements

Qualified Commercial Clean Vehicles - New 45W

Credit Value

Eligible Vehicles

Advanced Manufacturing Production Tax Credit - 45X

Credit Value

Phaseout

Clean Electricity Production Credit - New 45Y

Credit Value

Prevailing Wage & Apprenticeship Requirements

Domestic Content

Phaseout

Clean Fuel Production Credit - 45Z

Credit Value

Investment Tax Credit (ITC) - 48

Credit Value

Prevailing Wage & Apprenticeship Requirements

Domestic Content Requirement

Solar & Wind Facilities

Advanced Energy Project Credit - 48C

Inflation Reduction Act

Eligible Projects

Credit Value

Prevailing Wage & Apprenticeship Requirements

Clean Electricity Investment Credit - 48E

Credit Value

Phase Out

Energy Community

Domestic Content

Coordination With Other Code Sections

Energy Efficient Commercial Building Deduction - Modified 179D

Inflation Reduction Act

Deduction Value

Prevailing Wage & Apprenticeship Requirements

Retrofit Plan

Business

Business Income of Individuals - 20% Deduction - 199A

Limitations

Deduction Amount

Qualified Trade Or Business

Final Regulations & Guidance

Corporate Tax Rate Reduced to 21%

Corporate Alternative Minimum Tax - 55

Inflation Reduction Act - 55(b)(2)

Adjusted Financial Statement Income

Application of Tax

Small Business Exceptions - 448

Excessive Employee Remuneration Limit Modified - 162(m)

Qualified Equity Grants - 83(i)

Entertainment Activities & Facilities Deduction Repealed - 274

Final Regulations on Meal & Entertainment Deductions - TD 9925

Transportation Fringes - 132(f) - Excludable but Not Deductible

Food, Beverage & Meal Expenses

Eating Facilities

Temporary 100% Deduction for Meals & Beverages - 274(n)(2)(D)

Restaurant Defined - Notice 2021-25

Per Diem Rates - Notice 2021-63

Business Interest Limited - 163(j)

Notice 2018-28

Final Regulations on Business Interest

Limitation on Non-corporate Losses - 461(l)

Disallowance Of Excess Business Losses

Excess Business Loss

IRS Guidance - IR-2018-254

Inflation Reduction Act

Net Operating Loss Deduction Modified - 172

IRS Guidance - IR-2018-254

Expenses for Child Care Facilities & Services - 45F

Family & Medical Leave Credit - 45S

Uniformed Services Wage Credit  - 45P

Health Care Coverage

Credit - 45R

Reporting - 6051(a)(14)

Small Employer HRA - 9831(d)(2)

Bonus (or Additional First-year) Depreciation - 168(k)

Qualified Property - 168(k)(2)

Depreciation Limits on Business Vehicles - 168(k)(2)(F)

Nonqualified Property - 168(k)(2)

Final Regulations for 100% Bonus Depreciation - TD 9916

Vehicle Depreciation Caps - 280F(a)

$25,000 SUV Limit - 179(b)(5)(A)

Expensing - 179

General Business Credit - 38

Special Film & TV Production Expensing Expired - 181

Estimated Tax Payments - 6654

Standard Mileage Rates

Self-Employment Tax & CRP Payments - 1402

Social Security, Medicare & FUTA (or Payroll) Taxes

FICA - 3101, 3111 & 3121

Presidential Deferral of Certain Employment Taxes

SECA - 1401

Wage Base

Final Regulations on Wage Withholding & New W-4 (T.D. 9924)

Additional Hospital Insurance Tax On Certain High-Income Individuals

FUTA - 3301 & 3306

Research Credit Against Payroll Tax - 41

Qualified Expenses

Base Credit Amount

Alternative Simplified Credit

Credit Toward Payroll Tax

Qualified Small Business

Inflation Reduction Act

Credit Value

Repatriation of Deferred Foreign Income - 965

Amortization of Research & Experimental Expenditures - 174

Low-Income Housing Tax Credit - 42

Rate Freeze

Basis Amount

Military Allowances & Low-Income Housing - 42(h) & 142(d)

Average Income Test for Low-Income Housing Projects

Cafeteria Plans - 125

Employer-Provided Educational Assistance - 127

Parking & Transit Passes - 132

Bicycle Fringe Benefit Exclusion Suspended - 132(f)

Cents-per-Mile Valuation Method - 61

Final Regs (TD 9893)

Employee Achievement Awards Exclusion Modified - 74

Moving Expense Reimbursement Exclusion Repealed - 132

Travel Per Diem Rates - 162 & 274

Work Opportunity Tax Credit (WOTC) - 51

Targeted Groups

Credit Amount

Special Long-Term Family Assistance Recipients Calculation

Special Veterans Calculation as a Result of VOW

Prior to 2018 Leasehold Improvement, Retail Improvement & Restaurant Property - 168

Qualified 15-Year Leasehold Improvement Property - 168(e)(3)(E)(iv)

Qualified Leasehold Improvement Property

Subsequent Owner

Qualified 15-Year Retail Improvement Property - 168(e)(E)(ix)

Qualified Retail Improvement Property

15-Year Restaurant Improvement Property - 168(e)(3)(E)(v)

Qualified Restaurant Property

Expensing & Bonus Depreciation Permitted

Expensing - 179

Bonus Depreciation - 168

Recapture Considerations - 1245 & 1250

2018 & Later Qualified Improvement Property - 168(e)(6)(A)

Recovery Period & Depreciation Method - 168(b)(3)(G)

Qualified Improvement Property - 168(e)(6)(A)

Final Distribution Regulations - 385

Recovery Period Of Certain Farm Property Shortened - 168

Like-kind Exchanges Limited to Real Property - 1031

Real Property Defined for Like-Kind Exchanges - Prop. Reg.

Inherently Permanent Structures: Buildings and Machinery

Inherently Permanent Structures: Structural Components

Unsevered Natural Products are Real Property

Intangible Assets as Real Property

Incidental Personal Property and Qualified Intermediaries

Enhanced Charitable Deduction for Food - 170

Qualified Small Business Capital Gains - 1202

75% Exclusion - February 17, 2009, to September 27, 2010

100% Exclusion - September 27, 2010, to Present

Domestic Production Activities Deduction Repealed - 199

New Markets Tax Credit - 45D

Qualified Equity Investment

Qualified Low-Income Community Investments

Qualified CDE

Credit Amount

H.R. 1865 & CCA Changes

Motorsports Entertainment Complexes - 168(i)(15)

Empowerment Zones Expired - 1391

Imputed Interest Small Transaction Exception - 1274A

Denial of Deduction for Certain Fines Expanded - 162(f)

Final Regulations On Nondeductibility Of Fines And Penalties

Denial of Sexual Harassment Settlement Deductions - 162(q)

Technical Termination Of Partnerships Repealed - 708

Increased Holding on Partnership Profit Interests - 1061(a)

Limitation On Allowance Of Partners Share Of Loss - 704(d)

Built-In Loss Definition On Partnership Interest Transfer - 743

Foreign Person Sale of U.S. Partnership Interest - 864(c)

S to C Corporate Conversion Rules Modified - 481(d)

S Corporation Built-In Gain Period - 1374

S Corporation Charitable Contributions - 1367

Beneficiaries Of An Electing Small Business Trust - 1361

Charitable Deduction for Electing Small Business Trust - 641

Small Life Insurance Company Deduction Repealed - 806

UBIT Separately Computed - 512

UBTI Increased by Taxable Fringe Benefits - 512

Repurchase of Corporate Stock - 4501

Inflation Reduction Act

Application Exceptions

Tax-Exempt Organization Executive Compensation Tax - 4960

Final Regs On Tax Exempt-Organization Executive Compensation

Payments To Controlling Exempt Organizations - 512(b)

Backup Withholding Percentage Reduced - 3406

Private College And University Investment Income - 4968

Final Regulations on Collegiate Net Investment Income - TD 9917

Dividends Of Regulated Investment Companies (RICs) - 871

Information Reporting & Penalties - 6721 et al

Corrections Resulting in Reduced Penalties

Small Businesses

Reasonable Cause

Failure to File Partnership Return - 6698

Failure to File S Corporation Return - 6699

Delayed Implementation of Forms 1099-K

Retirement Plans

SECURE Act of 2019

Expanding & Preserving Retirement Savings

Administrative Improvements

Revenue Provisions

Notice 2020-68 - SECURE Act Guidance

Defined Benefit Plans - 415(b)(1)(A)

Defined Contribution Plans - 415(c)(1)(A)

Rollover Period For Plan Loan Offset Amounts Extended

Compensation Limit - 401, 404 & 408

IRA Contribution Limit - 219

Catch-up Contribution - 219(b)(5)(B)

IRA AGI Phaseout Limits - 219

Individual Taxpayer is an Active Plan Participant

Spouse is an Active Plan Participant

Charitable Distributions from IRAs - 408

Roth Contribution Limit - 408A(c)(2) & 219

Roth AGI Phaseout Limits - 408A(c)(3)

Rollovers to Roth IRAs

In-Plan Rollovers to Roth Accounts

Roth IRA Conversions for Retirement Plans

Special Roth IRA Recharacterization Repealed

401(k), 403(b) & 457 Elective Deferral & Catch-up Limits

SIMPLE Plans

Simplified Employee Pensions (SEPs)

Contribution Limit

Compensation Limit

Retirement Savings (Savers) Credit - 25B(b)

Nonspouse Rollovers - 402

H.R. 1865 Change - 10-Year Rule

Disaster-Related Rules for Retirement Plans

Disaster Use of Retirement Funds

Retention Credit

Final Regs on Withholding on Periodic Retirement Payments

Estate, GST & Gift Taxes - 2001, 2601 & 2501

Estate Tax - 2001

Repeal & Reinstatement of Estate & GST Taxes

Applicable Exemption Amount - 2010

Making Large Gifts Won't Harm Estates After 2025

Basis of Inherited Property - 1014

2010 Special Election

Portability - 2010(c))

State Death Tax Credit Replaced with Deduction - 2058

Final Regulations on Estate and Trust Deductions - TD9918

Real Property Valuation - 2032A

Interest on Estate Tax Installments - 6166 & 6601

Estate & Trust Income Tax Rates - 1(e)

Consistent Basis Reporting Between Estate & Heirs

GST Tax - 2601

Rates

Applicable Exemption Amount for GST - 2010

Gift Tax - 2501

Reunification of Estate & Gift Taxes

Applicable Exemption Amount for Gift Tax - 2505

Annual Exclusion for Gifts - 2503

Noncitizen Spouse Exclusion - 2523(i)(1)

Notice of Large Gifts Received from Foreign Persons - 6039F

Inflation Reduction Act of 2022

Electric Vehicle (EV) Credit Modified - 30D

Critical Minerals Requirement - 30D(b)(2) & 30D(e)(1)(A)

Battery Components Requirement - 30D(b)(3) & 30D(e)(2)(A)

Final Assembly Requirement - 30D(d)

Transition Rule for Vehicles Purchased before August 16, 2022

Vehicles Acquired after August 16, 2022, & before December 31, 2022

Credit for Used Clean Vehicles - 25E

Energy Efficient Home Improvement Credit - 25C

Modifications

Credit Eligible Costs

Residential Clean Energy Credit - Modified 25D

Biomass Fuel

Energy Efficient Home Credit - Modified 45L

Homes

Multifamily Dwellings

Renewable Energy Credits

Prevailing Wage & Apprenticeship Requirements

Prevailing Wage - Act 13101(f)(7)

Apprenticeship - Act 13101(f)(8)

Additional Increases to Base & Bonus Credits - Act 13103

Domestic Content

Energy Communities

Low-Income Communities

Energy Tax Credits As Payments - 6417

Alternative Fuel Refueling Property Credit - 30C

Credit Value

Low Income or Rural Areas

Prevailing Wage & Apprenticeship Requirements

Extension of Credits for Alternative Fuels - 40A et al

Sustainable Aviation Fuel (SAF) Credit - 40B

Production Tax Credit (PTC) - 45

Prevailing Wage & Apprenticeship Requirements

Domestic Content

Energy Community

Carbon Capture & Sequestration Credit Enhancements - 45Q

Qualifying Threshold

Credit Value

Zero-Emission Nuclear Power Production Tax Credit - 45U

Qualifying Facilities

Credit Value

Clean Hydrogen Production Tax Credit - 45V

Credit Value

Applicable Percentage

Prevailing Wage & Apprenticeship Requirements

Qualified Commercial Clean Vehicles - New 45W

Credit Value

Eligible Vehicles

Advanced Manufacturing Production Tax Credit - 45X

Credit Value

Phaseout

Clean Electricity Production Credit - New 45Y

Credit Value

Prevailing Wage & Apprenticeship Requirements

Domestic Content

Phase out

Clean Fuel Production Credit - 45Z

Credit Value

Investment Tax Credit (ITC) - 48

Credit Value

Prevailing Wage & Apprenticeship Requirements

Domestic Content Requirement

Solar & Wind Facilities

Advanced Energy Project Credit - 48C

Eligible Projects

Credit Value

Prevailing Wage & Apprenticeship Requirements

Clean Electricity Investment Credit - 48E

Credit Value

Phase Out

Energy Community

Domestic Content

Coordination With Other Code Sections

Energy Efficient Commercial Building Deduction - Modified 179D

Deduction Value

Prevailing Wage & Apprenticeship Requirements

Retrofit Plan

Research Credit Against Payroll Tax - 41

Credit Value

Limitation On  Excess Business Losses - 461(l)

Repurchase of Corporate Stock - 4501

Application Exceptions

Corporate Alternative Minimum Tax - Modified 55

Black Lung Disability Trust Tax Rate - 4121

Hazardous Substance Superfund - 4611

Enhancement of IRS Resources

Other Provisions

Government Drug Price Negotiations.

Phased Schedule

Exemptions

Penalty

Drug Price Inflation Rebates.

2021 Base Year

Medicare Part D Reforms.

Trump-era Rebate Rule Delay

Affordable Care Act (ACA) Subsidy Extension

Consolidated Appropriations Act of 2023

SECURE 2.0 Act of 2022

Auto-Enrollment

Retirement Saver's Tax Credit Converted to "Saver's Match" - 6433

Phaseout

Promotion of Savers Match

403(b) Improvements

Required Minimum Distributions

ABLE Program Age Requirement

Catch-up Contributions

Indexing IRA Catch-up Limit - 219(b)(5)

SIMPLE Contribution Limits

Nonelective Contributions

Starter 401(k) Plans

Small Employer Pension Startup Costs - 45E

Defined Benefit Plans

Student Loan Matching

Emergency Savings

Emergency Savings Account

Disaster Hardship Withdrawals - 72(t)

Retirement Savings Lost & Found

Qualified Tuition Program Rollover  to Roth IRA

Part-time Employees

Auto-Portability

Qualified Longevity Annuity Contracts

Incentives to Contribute to a Retirement Plan

 

Glossary

CPE Taxes Course: https://www.cpethink.com/tax-cpa-courses
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