1 CE hourLarry Johnson
1031 Exchanges
Explore the rules and planning considerations for tax-deferred like-kind exchanges, including practical guidance for advising clients.
Federal Tax LawSelf-study
Individual course$35
On-demand continuing education
Choose the courses that fit your practice.
Review course details before purchase, add one or several courses for one attendee, and complete them from your secure Basics & Beyond account.
Individual accreditation only. Each checkout belongs to one learner. Access begins when payment is confirmed and remains available for up to 12 months, ending earlier if the applicable IRS program-approval period expires.
IRS-approved CESecure Stripe CheckoutUp to 12 months
Federal Tax Law
Practical self-study for current federal tax planning, compliance, and client service.
1 CE hour
1 CE hourKristy Maitre, EA
Amended vs. Superseded Returns
Review when amended and superseded returns are appropriate, along with filing statutes, refund limitations, and common timing problems.
Federal Tax LawSelf-study
Individual course$35
1 CE hourRandy Adams, EA, MSA
Farm Rentals
Examine cash-rent and crop-share arrangements, income and expense reporting, self-employment tax, passive activities, and Schedule E treatment.
Federal Tax LawSelf-study
Individual course$35
1 CE hourA. J. Reynolds
Penalty Abatement
Identify common IRS penalties that may qualify for relief and apply the reasonable-cause standards used in penalty-abatement requests.
Federal Tax LawSelf-study
Individual course$35
1 CE hourBasics & Beyond faculty
S Corp & Partnership Basis
Build a practical understanding of shareholder and partner basis calculations and how basis limitations affect the individual income-tax return.
Federal Tax LawSelf-study
Individual course$35
2 CE hoursMichael R. Miranda, CPA
SECURE Act – Part 1
Review important SECURE Act 1.0 and 2.0 provisions affecting required minimum distributions, retirement-plan access, and tax incentives.
Federal Tax LawSelf-study
Individual course$70
2 CE hoursMichael R. Miranda, CPA
SECURE Act – Part 2
Continue with advanced SECURE Act planning, including catch-up contributions, Roth provisions, inherited accounts, and current IRS guidance.
Federal Tax LawSelf-study
Individual course$70
2 CE hoursMichael R. Miranda, CPA
Turning Theory into Practice
Apply estate and trust taxation concepts to fiduciary accounting, allocations, distributions, Form 1041 compliance, and practical planning.
Federal Tax LawSelf-study
Individual course$70
Federal Tax Law Updates
Focused updates covering material changes to federal tax law and administrative guidance.
1 CE hourKristy Maitre, EA
Quarterly Tax Update - Part 4
Review 2025 filing changes, Premium Tax Credit repayment updates, Trump Accounts guidance, and the new deductions for qualified tips and overtime.
Federal Tax Law UpdateSelf-study
Individual course$35
Ethics
Circular 230 and professional-responsibility education for tax practitioners.
1 CE hourKristy Maitre, EA
Ethics – Part 1
Examine Circular 230 disclosure and due-diligence responsibilities through practical situations involving §§ 10.21 and 10.33.
EthicsSelf-study
Individual course$35
1 CE hourKristy Maitre, EA
Ethics – Part 2
Review practitioner responsibilities involving due diligence, competence, conflicts of interest, and professional standards under Circular 230.
EthicsSelf-study
Individual course$35
1 CE hourKristy Maitre, EA
Ethics – Part 3
Study Circular 230 enforcement, Office of Professional Responsibility investigations, and practitioner rights during disciplinary proceedings.
EthicsSelf-study
Individual course$35
1 CE hourKristy Maitre, EA
Ethics – Part 4
Apply advanced professional-responsibility principles to complex, real-world ethical issues encountered in tax practice.
EthicsSelf-study
Individual course$35