2.0 CPE credits • Taxes
Covers U.S. Civil Service retirement benefits, including CSRS and FERS distributions, taxable amounts, annuity starting dates, survivor benefits, rollovers, and reporting for 2025 returns.
Course code: CSRB25B. Passing score: 70%.
2.0 CPE credits • Taxes
Explains education tax benefits, including credits, deductions, qualified tuition programs, student loan interest, Coverdell accounts, scholarships, and reporting for 2025 returns.
Course code: EDUB25. Passing score: 70%.
2.0 CPE credits • Taxes
Explains retirement plans for small businesses, including SEP, SIMPLE, and qualified plan options, contribution limits, setup and operation, deductions, plan reporting, and compliance considerations.
Course code: RPSB25. Passing score: 70%.
2.0 CPE credits • Taxes
Explains retirement plan reporting and disclosure requirements, including filings with federal agencies, participant disclosures, plan type considerations, deadlines, and compliance responsibilities.
Course code: RPRD25. Passing score: 70%.
2.0 CPE credits • Taxes
Covers the premium tax credit, including eligibility, household income, coverage months, advance credit payments, reconciliation, allocation rules, and health coverage reporting.
Course code: PTCB25. Passing score: 70%.
2.0 CPE credits • Taxes
Covers pension and annuity income taxation, including taxable and nontaxable distributions, rollovers, withholding, early distributions, required reporting, and basis recovery concepts.
Course code: PAI25. Passing score: 70%.
2.0 CPE credits • Taxes
Explains the general rule for pensions and annuities, including investment in the contract, annuity starting dates, exclusion ratios, survivor annuities, and worksheets for taxable amounts.
Course code: GRPA25B. Passing score: 70%.
2.0 CPE credits • Taxes
Covers distributions from individual retirement arrangements, including traditional and Roth IRA distributions, required minimum distributions, inherited IRA rules, early distribution tax, and reporting.
Course code: DIRA25. Passing score: 70%.
2.0 CPE credits • Taxes
Covers contributions to individual retirement arrangements, including eligibility, compensation, contribution limits, deductible and nondeductible contributions, Roth IRA rules, and excess contribution issues.
Course code: CIRA25. Passing score: 70%.
