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Federal
Tax Updates Course |
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Table of Contents |
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Page |
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Social Security and Medicare Taxes |
54 |
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Tax Benefits for Education |
56 |
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Should I Itemize? |
62 |
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Deductible Taxes |
63 |
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Home Mortgage Points |
65 |
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Interest Expense |
66 |
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Charitable Contributions |
67 |
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Earned Income Credit |
70 |
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Child Tax Credit |
71 |
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Child and Dependent Care Credit |
72 |
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Estimated Taxes |
74 |
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Refund Returns |
76 |
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Payment Plans |
78 |
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Regulations Governing Practice |
79 |
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Penalties to be assessed by the
IRS (e.g., IRC 6694(a), IRC 6694(b)) |
80 |
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Prohibition on negotiation of
client refund checks. IRC 6695(f) |
85 |
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Penalty for failure to exercise
due diligence (e.g., IRC 6695(g)) |
85 |
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Furnish taxpayer with a copy of a
return and related penalty. IRC 6695(a) |
85 |
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Retain copy of return or list and
related penalty. IRC 6695(d) |
85 |
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Signing return as a return
preparer and related penalty for not doing so. IRC 6695(b) |
85 |
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Identifying number as return
preparer and related penalty for not doing so. IRC 6695 (c) |
85 |
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Compliance with e-file procedures |
84 |
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EITC Due Diligence |
86 |
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Due diligence with respect to the
earned income credit including appropriate use of Form 8867
Paid Preparer’s Earned |
86 |
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Obtaining, Handling and Processing
Return Information from Taxpayers |
88 |
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Review Questions |
98 |
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References |
112 |
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