Level 1		Level 2		Level 2
	Level 1 - CTEC		Enrolled Agent 1		Enrolled Agent 2		Enrolled Agent 3
1	Topic 1 Introduction to Taxation		Lesson 1 - Exploring Publications		Lesson 2-01 - Review Taxation of Individuals		Lesson 3-01 - Review of Taxation Matters
2	Topic 2 Filing Basics		Lesson 2 - Filing Status		Lesson 2-02 - Taxes for Small Business	68	Lesson 3-03 - Practice Requirements
3	Topic 3 Tax Exemptions		Lesson 3 - Exemptions	48	Lesson 2-03 - Taxes for Farmers	69	Lesson 3-04 - Recordkeeping
4	Topic 4 Taxable and Non-Taxable Income		Lesson 4 - Taxable and Non-Taxable Income	49	Lesson 2-04 - Tax Exempt Status for Your Organization	70	Lesson 3-05 - Examinations of Returns and Claims for Refunds
5	Topic 5 Standard VS Itemized Deductions		Lesson 5 - Standard VS Itemized Deductions
6	Topic 6 Medical and Dental Expenses		Lesson 6 - Medical and Dental Expenses		Lesson 2-05 - How to Depreciate Business Property	71	Lesson 3-06 - The IRS Collection Process
7	Topic 7 Deduction for Taxes		Lesson 7 - Deduction for Taxes	50	Lesson 2-06 - Passive Activity and At-Risk Rules	72	Lesson 3-07 - Practice Before the IRS
8	Topic 8a Tax Deductions for Mortgage Interest Expense		Lesson 8 - Tax Deductions for Mortgage Interest Expense	51	Lesson 2-07 - U.S. Partnership Returns	73	Lesson 3-08 - Obligations of Authorized IRS E-File Providers
9	Topic 8b Tax Deductions for Investment Interest Expense		Lesson 9 - Tax Deductions for Investment Interest Expense	52	Lesson 2-08 - Corporations	74	Lesson 3-09 - Declaration of Representatives
10	Topic 9 Charitable Contributions		Lesson 10 - Charitable Contributions	53	Lesson 2-09 - Business Accounting Periods and Methods	75	Lesson 3-10 - Regulations of Practice
11	Topic 10 Casualties & Theft Losses		Lesson 11 - Casualties & Theft Losses	54	Lesson 2-10 - Business Net Operating Losses		Lesson 3-11 - Overview of Professional Ethics
12	Topic 11 Deductions for Job Expenses and other items		Lesson 12 - Deductions for Job Expenses and other items		Lesson 2-11 - Business Expenses
13	Topic 12 Travel and Entertainment Expenses		Lesson 13 - Travel and Entertainment Expenses		Lesson 2-12 - Business Travel, Entertainment, Gift, and Car Expenses
14	Topic 13 Earned Income Tax Credit		Lesson 14 - Earned Income Tax Credit		Lesson 2-13 - Business Excise Taxes
15	Topic 14 Child Tax Credit and Additional Child Tax Credit		Lesson 15 - Child Tax Credit and Additional Child Tax Credit	55	Lesson 2-14 - Withholding of Foreign Corporations
16	Topic 15 Child and Dependents Expenses Credit		Lesson 16 - Child and Dependents Expenses Credit		Lesson 2-15 - Business Charitable Contributions
	Lesson 37 - Household Employees
17	Topic 16 Education Tax Credits, Scholarships and Fellowships		Lesson 17 - Education Tax Credits, Scholarships and Fellowships		Lesson 2-16 - Business Rental Property
18	Topic 17A Social Security and Equivalent Railroad Retirement Benefits		Lesson 18 -  Social Security and Equivalent Railroad Retirement Benefits	56	Lesson 2-17 - Sales and Other Dispositions of Business Assets
19	Topic 17B Credit for the Elderly or the Disabled		Lesson 19 - Credit for the Elderly or the Disabled		Lesson 2-18 - Business Casualties, Disasters, and Theft Losses
20	Topic 18 Self Employment Income and Tax		Lesson 20 - Self Employment Income and Tax	57	Lesson 2-19 - Business Basis of Assets
21	Topic 19A Tax Deductions for Depreciation		Lesson 21 - Tax Deductions for Depreciation	58	Lesson 2-20 - Retirement Plans for Small Business
22	Topic 19B Deducting Business Expenses		Lesson 22 - Deducting Business Expenses		Lesson 2-21 - Business Treatment of Individual Retirement Arrangements
23	Topic 20 Investment Income and Expenses		Lesson 23 - Investment Income and Expenses	59	Lesson 2-22 - Introduction to Estate and Gift Taxes
24	Topic 21 Residential Rental Income and Expenses		Lesson 24 - Residential Rental Income and Expenses	60	Lesson 2-23 - Employer's Tax Guide
25	Topic 22A Property Sales		Lesson 25 - Property Sales	61	Lesson 2-24 - Employer's Taxes
26	Topic 22B Selling Your Home		Lesson 26 - Selling Your Home	62	Lesson 2-25 - Employer's Fringe Benefits
27	Topic 23 Contributions for IRA's and Pension Plans		Lesson 27 - Contributions for IRA's and Pension Plans	63	Lesson 2-26 - S Corporations
28	Topic 24 Pension and Annuity Income		Lesson 28 - Pension and Annuity Income	64	Lesson 2-27 - Election by a Small Business Corporation
29	Topic 25 Divorced or Separated Individuals		Lesson 29 - Divorced or Separated Individuals	65	Lesson 2-28 - Filing Form W-2 and Form W-3
30	Topic 26 Tax Withholding and Estimated Tax		Lesson 30 - Tax Withholding and Estimated Tax	66	Lesson 2-29 - 1099s and Miscellaneous Income Forms
31	Topic 27 Moving Expenses		Lesson 31 - Moving Expenses		Lesson 2-30 - Business Ethics
32	Topic 28A Alternative Minimum Tax		Lesson 32 - Alternative Minimum Tax	67
33	Topic 28B Excise Taxes		Lesson 33 - Excise Taxes
34	Topic 29 Amending Returns and Dealing with Audits		Lesson 34 - Amending Returns and Dealing with Audits
35	Topic 30A Ethics (Section 5)	37	Lesson 35 - Partnerships
36	Regulations of Practice	38	Lesson 36 - Estates
37	Topic 30B Ethics Essay	39	Lesson 37 - Household Employees
38		40	Lesson 38 - Foreign Tax Credit
39		41	Lesson 39 - Withholding of Tax on Nonresident Aliens
40		42	Lesson 40 - Social Security for Religious Workers
41		43	Lesson 41 - First Time Homeowners
42		44	Lesson 42 - Net Operating Losses (NOL)
43		45	Lesson 43 - Installment Sales
44		46	Lesson 44 - Basis of Assets
45		47	Lesson 45 - Passive Activity and At-Risk Rules
46			Lesson 46 - Ethics and Correct Conduct