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 the 60 hours of qualifying education, which includes this 43-hour federal tax course, you will be able to:

  • *identify who must file a return and the forms that need to be used
  • *recognize situations requiring reporting of income, gift and estate, sales, property, employment, and other taxes
  • *be able to determine an individual taxpayer's filing status, residency, and related characteristics
  • *identify areas of conformity and non-conformity between California and federal tax law
  • *apply rules related to different types of income and property, deductions, exemptions, credits
  • *be aware of penalties applicable to taxpayers and paid preparers in different situations

Tax Year: 2019

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.

Prerequisites

General understanding of federal tax concepts, procedures, and laws
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.
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