The 2026 Annual Federal Tax Refresher is an IRS-approved, 6-credit continuing education course designed for non-credentialed tax return preparers who participate in the IRS Annual Filing Season Program (AFSP). This course, covering the...

One year after the statute, the guidance has arrived. New final regulations on tipped occupations, a gift tax safe harbor, automatic penalty relief, a rare mid-year mileage change, and the IRS's first word on artificial intelligence in tax...

Every filing season, the IRS publishes its "Dirty Dozen" — a list of the tax scams, schemes, and abusive arrangements it considers most threatening to taxpayers and to the integrity of the tax system. The list carries no legal force on its own,...

More U.S. taxpayers than ever are earning income that permits the deduction of business expenses, and a large share of that income is produced at home. To qualify for a home-office deduction, however, specific and often misunderstood rules must...

Marital status sits at the foundation of nearly every individual return. It determines the filing status available to the taxpayer, the size of the standard deduction, the width of the rate brackets, the phase-out thresholds for dozens of...

Few areas of tax practice generate as much routine friction as information reporting. The rules are not conceptually difficult, but they are unforgiving in their details: a form is filed with the wrong box checked, a payee is treated as an...

This self-study program examines the ethical duties and professional conduct standards governing practice before the Internal Revenue Service under Treasury Department Circular No. 230. It addresses the framework and scope of Circular 230, the...

This special live class, led by Carlos Rosario, is designed to help tax preparers master depreciation and maximize tax benefits for their clients. Participants will learn key depreciation rules, identify common mistakes to avoid, understand how...