1.0 CPE credits • Taxes
Covers federal income tax withholding methods for 2026, including wage-bracket and percentage-method approaches, Form W-4 considerations, pension and annuity withholding, and documentation practices for payroll calculations.
Course code: FWT2026. Passing score: 70%.
3.0 CPE credits • Taxes
Explains employer federal tax responsibilities for 2026, including worker classification, wages, withholding, employment tax deposits, fringe benefits, supplemental wage rules, reporting calendars, and payroll compliance controls.
Course code: ETG2026. Passing score: 70%.
2.5 CPE credits • Taxes
Covers Social Security, self-employment, and income tax rules for clergy and religious workers, including ministerial services, exemption rules, housing allowances, deductible expenses, retirement savings, and filing considerations for 2025 returns.
Course code: CRWSS25. Passing score: 70%.
