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The Charitable Payraise® is a new financial method designed to help those converting appreciated assets to income-producing resources in a more tax-efficient manner. The result produces substantially increased after-tax client cash flow while supporting the charity(s) of their choice. The charitable tax planning course will identify the changes in tax law that facilitated the new method, elements of the ‘Should’ tax opinion in support of TCP, and the types of assets that do and do not qualify for use. In addition, the roles and responsibilities of the CPA, as well as other professionals, to implement and maintain the method will be addressed.

The Charitable Payraise- A Strategy for Better Retirements and Lasting Legacies (Video) (1 Hrs)

Individual retirement accounts are investing tools that permit individuals to set aside money for retirement in a way that is preferential from a tax standpoint. This course will review the following types of IRA accounts: Traditional IRAs, Roth IRAs, SIMPLE IRAs and SEP IRAs. This course will describe who is allowed to open and contribute to an IRA account during the taxable year. This course will identify when contributions are deductible and when they are not deductible. This course will describe the time allowed to rollover distributions and the ramifications of not completing rollovers within the allotted time. Finally, this course will describe when taxpayers are permitted to take distributions from an IRA account.

Individual Retirement Accounts for 2024 (4 Hrs)

Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with an emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income-splitting techniques; property transactions are examined alongside like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

 

1040 Tax Workshop - 2024, with updates for 2023 (25 Hrs)

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2024 as a result of passage of the SECURE Act 2.0 and the inflation-changed limits effective for 2024 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

Federal Income Tax Changes - For the 2024 Tax Year (6 Hrs)

Please Note: This course covers tax issues applicable to 2024 income reported in the 2025 tax season.

Each year, income tax return preparation is affected by inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws.    

The 2025 Annual Tax Season Update course is based on the Annual Federal Tax Refresher course and is designed to provide valuable information to persons preparing individual 1040 income tax returns reflecting clients’ 2024 income.  It does not, however, satisfy the Internal Revenue Service’s voluntary annual filing season program.

The course a) examines new tax law and changes in various limits that reflect inflation, b) provides a general tax review, and c) discusses important rules governing tax return preparer ethics, practices and procedures.

2025 Annual Tax Season Update - Mirrors the IRS-AFTR (9 Hrs)
A/B
Suggested Courses

The Charitable Payraise® is a new financial method designed to help those converting appreciated assets to income-producing resources in a more tax-efficient manner. The result produces substantially increased after-tax client cash flow while supporting the charity(s) of their choice. The charitable tax planning course will identify the changes in tax law that facilitated the new method, elements of the ‘Should’ tax opinion in support of TCP, and the types of assets that do and do not qualify for use. In addition, the roles and responsibilities of the CPA, as well as other professionals, to implement and maintain the method will be addressed.

The Charitable Payraise- A Strategy for Better Retirements and Lasting Legacies (Video) (1 Hrs)

Individual retirement accounts are investing tools that permit individuals to set aside money for retirement in a way that is preferential from a tax standpoint. This course will review the following types of IRA accounts: Traditional IRAs, Roth IRAs, SIMPLE IRAs and SEP IRAs. This course will describe who is allowed to open and contribute to an IRA account during the taxable year. This course will identify when contributions are deductible and when they are not deductible. This course will describe the time allowed to rollover distributions and the ramifications of not completing rollovers within the allotted time. Finally, this course will describe when taxpayers are permitted to take distributions from an IRA account.

Individual Retirement Accounts for 2024 (4 Hrs)

Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with an emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income-splitting techniques; property transactions are examined alongside like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

 

1040 Tax Workshop - 2024, with updates for 2023 (25 Hrs)

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2024 as a result of passage of the SECURE Act 2.0 and the inflation-changed limits effective for 2024 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

Federal Income Tax Changes - For the 2024 Tax Year (6 Hrs)

Please Note: This course covers tax issues applicable to 2024 income reported in the 2025 tax season.

Each year, income tax return preparation is affected by inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws.    

The 2025 Annual Tax Season Update course is based on the Annual Federal Tax Refresher course and is designed to provide valuable information to persons preparing individual 1040 income tax returns reflecting clients’ 2024 income.  It does not, however, satisfy the Internal Revenue Service’s voluntary annual filing season program.

The course a) examines new tax law and changes in various limits that reflect inflation, b) provides a general tax review, and c) discusses important rules governing tax return preparer ethics, practices and procedures.

2025 Annual Tax Season Update - Mirrors the IRS-AFTR (9 Hrs)
Recent Searches
No recent searches found.
Similar Courses

The Charitable Payraise® is a new financial method designed to help those converting appreciated assets to income-producing resources in a more tax-efficient manner. The result produces substantially increased after-tax client cash flow while supporting the charity(s) of their choice. The charitable tax planning course will identify the changes in tax law that facilitated the new method, elements of the ‘Should’ tax opinion in support of TCP, and the types of assets that do and do not qualify for use. In addition, the roles and responsibilities of the CPA, as well as other professionals, to implement and maintain the method will be addressed.

The Charitable Payraise- A Strategy for Better Retirements and Lasting Legacies (Video) (1 Hrs)

Individual retirement accounts are investing tools that permit individuals to set aside money for retirement in a way that is preferential from a tax standpoint. This course will review the following types of IRA accounts: Traditional IRAs, Roth IRAs, SIMPLE IRAs and SEP IRAs. This course will describe who is allowed to open and contribute to an IRA account during the taxable year. This course will identify when contributions are deductible and when they are not deductible. This course will describe the time allowed to rollover distributions and the ramifications of not completing rollovers within the allotted time. Finally, this course will describe when taxpayers are permitted to take distributions from an IRA account.

Individual Retirement Accounts for 2024 (4 Hrs)

Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with an emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income-splitting techniques; property transactions are examined alongside like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

 

1040 Tax Workshop - 2024, with updates for 2023 (25 Hrs)

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2024 as a result of passage of the SECURE Act 2.0 and the inflation-changed limits effective for 2024 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

Federal Income Tax Changes - For the 2024 Tax Year (6 Hrs)

Please Note: This course covers tax issues applicable to 2024 income reported in the 2025 tax season.

Each year, income tax return preparation is affected by inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws.    

The 2025 Annual Tax Season Update course is based on the Annual Federal Tax Refresher course and is designed to provide valuable information to persons preparing individual 1040 income tax returns reflecting clients’ 2024 income.  It does not, however, satisfy the Internal Revenue Service’s voluntary annual filing season program.

The course a) examines new tax law and changes in various limits that reflect inflation, b) provides a general tax review, and c) discusses important rules governing tax return preparer ethics, practices and procedures.

2025 Annual Tax Season Update - Mirrors the IRS-AFTR (9 Hrs)
Suggested Courses

The Charitable Payraise® is a new financial method designed to help those converting appreciated assets to income-producing resources in a more tax-efficient manner. The result produces substantially increased after-tax client cash flow while supporting the charity(s) of their choice. The charitable tax planning course will identify the changes in tax law that facilitated the new method, elements of the ‘Should’ tax opinion in support of TCP, and the types of assets that do and do not qualify for use. In addition, the roles and responsibilities of the CPA, as well as other professionals, to implement and maintain the method will be addressed.

The Charitable Payraise- A Strategy for Better Retirements and Lasting Legacies (Video) (1 Hrs)

Individual retirement accounts are investing tools that permit individuals to set aside money for retirement in a way that is preferential from a tax standpoint. This course will review the following types of IRA accounts: Traditional IRAs, Roth IRAs, SIMPLE IRAs and SEP IRAs. This course will describe who is allowed to open and contribute to an IRA account during the taxable year. This course will identify when contributions are deductible and when they are not deductible. This course will describe the time allowed to rollover distributions and the ramifications of not completing rollovers within the allotted time. Finally, this course will describe when taxpayers are permitted to take distributions from an IRA account.

Individual Retirement Accounts for 2024 (4 Hrs)

Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with an emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income-splitting techniques; property transactions are examined alongside like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

 

1040 Tax Workshop - 2024, with updates for 2023 (25 Hrs)

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2024 as a result of passage of the SECURE Act 2.0 and the inflation-changed limits effective for 2024 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

Federal Income Tax Changes - For the 2024 Tax Year (6 Hrs)

Please Note: This course covers tax issues applicable to 2024 income reported in the 2025 tax season.

Each year, income tax return preparation is affected by inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws.    

The 2025 Annual Tax Season Update course is based on the Annual Federal Tax Refresher course and is designed to provide valuable information to persons preparing individual 1040 income tax returns reflecting clients’ 2024 income.  It does not, however, satisfy the Internal Revenue Service’s voluntary annual filing season program.

The course a) examines new tax law and changes in various limits that reflect inflation, b) provides a general tax review, and c) discusses important rules governing tax return preparer ethics, practices and procedures.

2025 Annual Tax Season Update - Mirrors the IRS-AFTR (9 Hrs)
Course Details

Affordable Care Act - Individual Rights and Responsibilities (Course Id 870)

Updated / QAS / Registry / EA
  Add to Cart 
Author : Paul Winn, CLU, ChFC
Course Length : Pages: 17 ||| Review Questions: 11 ||| Final Exam Questions: 15
CPE Credits : 3.0
IRS Credits : 3
Price : $26.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry - IRS Enrolled Agents
Technical Designation: Technical
Primary Subject-Field Of Study:

Taxes - Taxes for Course Id 870
Description :

By changing many of the rules traditionally applicable to health insurance and imposing healthcare-related requirements on virtually every individual, the Patient Protection and Affordable Care Act (PPACA) is likely to affect virtually every person in the United States in some way.

The Patient Protection and Affordable Care Act (PPACA) imposes various tax increases in order to generate revenue and uses a carrot and stick approach to ensure individuals comply with its provisions by offering tax credits for compliance and, until 2019, by imposing tax penalties for non-compliance. This course will review the principal provisions of the law affecting individuals and will consider the:

  • Coverage-related provisions of the PPACA addressing –
    • Plan grandfathering pursuant to which health coverage in force at the time of the law's passage may be continued,
    • The prohibition of pre-existing condition exclusions,
    • The proscription of lifetime and annual benefit limits,
    • The limitation of health coverage rescissions,
    • The requirement for certain patient protections, and
    • The requirement that plans covering children extend child coverage until age 26;
  • Various personal income tax changes affecting taxpayers; and
  • Tax credits authorized under the law to assist taxpayers by helping them purchase and maintain health insurance coverage.
Usage Rank : 11818
Release : 2024
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Taxpayer Bill of Rights
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 27-Jan-2024
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - NASBA Registry - IRS Enrolled Agents - 870
Keywords : Taxes, Affordable, Care, Act, Individual, Rights, Responsibilities, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you should be able to:
  • List the principal healthcare provisions of the PPACA affecting individuals;
  • Identify those individuals who may be exempt from the individual mandate; and
  • Calculate the tax credits designed to help ensure that individuals are able to purchase and maintain health insurance coverage.

Chapter 1
Overview of PPACA Provisions Affecting Individuals

When you have completed this chapter, you should be able to:
  • Identify the rules applicable to –
      o Grandfathered health plans,
      o The use of pre-existing condition exclusions, and
      o Annual and lifetime benefit limits;
  • List the conditions that would permit an insurer to rescind health insurance coverage; and
  • Recognize the requirements imposed by healthcare reform legislation with respect to –
      o Patient protection provisions,
      o The individual’s requirement to maintain minimum essential coverage, and
      o Dependent coverage for young adults.

Chapter 2
PPACA-Mandated Personal Tax Changes

When you have completed this chapter, you should be able to:
  • Identify the changes made by the PPACA related to –
      o The treatment of costs for over-the-counter drugs and medical expense FSA contributions,
      o The tax penalty for nonqualified Archer MSA and HSA distributions,
      o Medical expense deductions,
      o The additional taxation on the earnings of high-income taxpayers,
      o The additional tax on high-income taxpayers’ net investment income, and
      o The additional tax on estate’s and non-grantor trust’s undistributed net investment income; and
  • Calculate the amount of the premium assistance tax credit available to taxpayers whose household income is less than 400% of the federal poverty line.
Course Contents :

Course Learning Objectives

Introduction

Chapter 1 - Overview of PPACA Provisions Affecting Individuals

Chapter Learning Objectives

Introduction

Grandfathered Health Plans

Losing Grandfathered Status

Disclosure Requirements

Documentation Requirements

Actions Resulting in Loss of Grandfathered Status

Eliminating Benefits

Increasing Participants’ Cost-Sharing Requirement

Increasing a Fixed-Amount Copayment

Annual Benefit Limits Permitted under Grandfathered Individual Health Plans

Pre-Existing Condition Exclusions Prohibited

Two Criteria Present in Pre-Existing Condition Exclusion

Benefit Limits Generally Prohibited

Benefit Limit Prohibition Applicable only to Essential Health Benefits

Contract Rescission Limited

Patient Protections

Requirement to Maintain Minimum Essential Coverage

Minimum Essential Coverage

Short-Term Health Insurance Plans

Adult Children Coverage

Eligibility for Extended Dependent Coverage

Summary

Chapter Review

Chapter 2 - PPACA-Mandated Personal Tax Changes

Chapter Learning Objectives

Introduction

Tax-Favored Health Plans

Over-the-Counter Drug Costs

Nonqualified Distributions from Archer MSAs and HSAs

FSA Contributions Limited

Unreimbursed Medical Expense Deduction Threshold

Social Security Taxes

HI Component Increased for High Earners

3.8% Additional Tax on Net Investment Income for Higher-Income Taxpayers

Estates and Trusts

Refundable Tax Credits to Assist in Purchase of Qualified Health Plan

Eligibility for Credit

Federal Poverty Level

Qualified Health Plan

Amount of the Credit

Benchmark Plan

Taxpayer’s Expected Contribution

Household Income

Modified Adjusted Gross Income

Calculating the Credit

Adjusted Monthly Premium

Special Rules Applicable to the Tax Credit

Reconciling Advance Premium Tax Credits

Additional Tax Limitation

Summary

Chapter Review

Glossary

Click to go to: CPE Tax Courses | CPA Tax Courses Online | CPE Think
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