Become a Certified Tax Preparer in California: CTEC Qualifying Course
- Description
- Curriculum
- FAQ
- Notice
Learning Objectives
Upon successful completion of this course, students will be able to:
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Understand and apply federal and California income tax laws to prepare individual tax returns
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Identify and correctly report various types of income, deductions, and tax credits
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Determine filing status, claim dependents, and calculate tax liability
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Prepare federal and state tax forms, including Form 1040 and related schedules
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Navigate specialized tax topics such as small business income, retirement distributions, capital gains, and depreciation
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Stay current with recent tax law updates affecting the 2025 filing season
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Recognize and apply professional responsibilities and ethical standards, including those outlined in Circular 230 and California law
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Understand potential penalties for noncompliance and the importance of due diligence in tax preparation
Designed For:
This course is ideal for:
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Individuals new to the tax preparation industry
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Anyone seeking to become a CTEC Registered Tax Preparer (CRTP)
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Career changers exploring entry into the tax field
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Those needing a flexible, self-paced, CTEC-approved education option
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8
2.1. Overview -
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2.2. Standard Mileage Rates
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10
2.3. Reporting Rules for Payment Cards and Third-Party Platforms
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11
2.4. Covid-19 Tax Relief Measures
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12
2.5. IRS Direct File Pilot Program
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13
2.6.Overview and expiration of Individual Taxpayer Identification Numbers (ITINs)
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14
2.7. Tax-related identity theft
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15
2.8. Safeguarding taxpayer data
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2.9. Roth Account Distributions
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2.10. Roth Contributions
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2.11. A Section 529 plan
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2.12. Chapter Summary
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20
3.1. Overview
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21
3.2. Review of Filing Status Terminology
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22
3.3. Earnings and Their Tax Treatment
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23
3.4. Schedule B: Reporting Interest, Dividends, and Foreign Accounts
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24
3.5. Reporting and Taxation of Retirement Income
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25
3.6. Individual Retirement Accounts (IRAs)
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26
3.7. Reporting and Tax on Unemployment Compensation
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27
3.8. Alimony – Divorce Agreements Before and After 2019
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28
3.9. Chapter Summary
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34
5.1. Overview
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35
5.2. Tax credit eligibility
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36
5.3. Cancellation of student debt (when to exclude from income)
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5.4. Capital Gains and Losses
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38
5.5. Standard Deduction Eligibility
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5.6. Itemized Deductions – Schedule A
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40
5.7. The Energy Efficient Home Improvement Credit
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5.8. The Clean Vehicle Credits
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5.9. Balance due and refund options
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5.10. Tax return due dates and filing for extensions
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5.11. Chapter Summary
This course is for educational purposes only and is designed to meet the CTEC Qualifying Education (QE) requirement. Completion of the course does not automatically register you with CTEC. You must still apply directly to CTEC and meet all registration requirements to become a Registered Tax Preparer in California.
Total Duration: 60 hours (Federal Tax Topics – 45 hours, California Tax Topics – 15 hours, 2 hours Ethics)
Lessons: 24 total (17 federal, 6 California, 1 ethics)
Level: Beginner
