2026 15-Hour Continuing Education Course
This course is for tax preparers who need exactly 15 hours of CE: 10 hours of Federal Tax Law, 3 hours of Federal Tax Updates, and 2 hours of Ethics.
It gives an intermediate overview of taxable and nontaxable income, business income, depreciation, and nonrefundable and refundable tax credits, along with an in-depth look at filing status and exemptions. You'll also cover adjustments to income and the difference between the standard and itemized deductions. Your completed hours are reported to your PTIN account.
📚 What is a Self-Study Course?
Take as long as you need. No deadlines, no rush — just progress on your schedule.
Enroll today and begin immediately. No waiting for a class to open or a session to start.
All materials are included. You study independently through readings, lessons, and a final exam.
Course Objectives
- Explain who is a sole proprietor
- Recall the different partnership types
- Understand where to report wages and other compensation
- Tell the difference between earned and unearned income
- Identify the differences between accounting periods and accounting methods
- Explain which deductions are limited to the 7.5% floor
Course Curriculum
Part I — Federal Tax Law 10 Hours
Learn how to report profits and losses from selling stocks, real estate, and other assets — and how tax rates apply.
Understand how to deduct the cost of business assets over time using methods like Section 179 and bonus depreciation.
Used for self-employed individuals and sole proprietors to report business income and expenses on their personal return.
Covers supplemental income from rental properties, partnerships, S corporations, and trusts.
Test your knowledge across the Federal Tax Law chapters to earn your 10 CE credits for this part.
Part II — Tax Updates 3 Hours
Covers the latest federal tax law changes that affect this filing season.
Test your knowledge of this year's tax law changes to earn your 3 CE credits for this part.
Part III — Ethics and Preparer Penalties 2 Hours
Covers the professional standards tax preparers must follow and the penalties that apply when they don't.
Test your knowledge of ethics and preparer penalties to earn your 2 CE credits for this part.
Course Details
| Detail | Info |
|---|---|
| Field of Study | Federal Tax Law — 10 hrsFederal Tax Updates — 3 hrsBehavioral Ethics — 2 hrs |
| Total CE Credit | 15 hours (70% or better required to pass) |
| Course Level | Intermediate |
| Prerequisite | General tax preparation knowledge is required |
| Delivery Method | Self-Study |
| CE Credit Deadline | June 1, 2026 |
| Upon Completion | 🎓 Certificate of Completion |
| IRS Credit Reporting | CE credits reported directly to the IRS for tax preparers with a valid PTIN |
* This course does not qualify for California CTEC continuing education credit. It counts for federal (IRS) CE only and will be reported to your PTIN account.
Self Study
Learn at your own pace, read or watch the lessons, pass the exams.
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