CTEC QE Federal Tax

Overview

This course provides the 43 hours of federal tax content required by the California Tax Education Council (CTEC) for an individual to become a Certified Registered Tax Preparer (CRTP).

California law requires anyone who prepares tax returns for a fee within the State of California (and is not an exempt preparer) to register as a CRTP with CTEC. Exempt preparers are California certified public accountants (CPAs), enrolled agents (EAs), and attorneys who are members of the State Bar of California.

Learning Objectives

After completing this 43-hour course on federal taxation, you will be able to identify, recall, and apply rules and regulations related to the following federal tax topics, as required and recommended by CTEC:

  • filing requirements: who, what, when, where, how, and under what circumstances
  • filing status, income, exclusions, adjustments, deductions, exemptions, and credits
  • sale or other dispositions of property 
  • preparer and taxpayer penalties

Tax Year: 2023

Designed For

This course is designed for tax professionals who wish to prepare tax returns for a fee within the state of California.

Enrolled Agents (EAs), California attorneys, and California Certified Public Accountants (CPAs) are exempt from this qualifying education requirement.

First-time CRTP applicants and applicants whose registration has expired are required to complete this training.

Prerequisites

General familiarity with major federal tax concepts, procedures, and laws

Advanced Preparation

None

WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

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