Welcome to Aardvark Tax Online - Continuing Education for Tax Professionals

Summary

This course is based on 2024 tax law and 15 hours of the education are applicable for all 2024 IRS Registered Tax Preparer, Enrolled Agent, and Oregon Licensed Tax Preparer/Consultant continuing education requirements. 5 hours of the education are only applicable to CTEC-registered Tax Preparers.

This course contains the following government approved programs:

10 Hours Federal Tax Law Review
3 Hours Federal Tax Law Updates
2 Hours Federal Tax Ethics
5 Hours California Tax Law

This course provides credit hours for all tax preparers types. However, it only completely fulfills continuing education requirements for:

CTEC Registered Tax Preparers

Expiration and Credit Dates

This course will be available for you to work on until January 15, 2025 and provides credit for the year in which it is completed.

Full Course Description

This class is worth twenty (20) hours of continuing education credit. Ten (10) hours concern Federal tax law for individuals, three (3) hours concern recent updates, two (2) hours concern ethics, and five (5) hours concern California tax law. This course is CTEC approved.

This court covers 15 federal tax hours. Additionally, this course completely fulfills California CTEC continuing education requirements by also including five (5) California tax law hours.

This course is intended to be an intermediate level learning experience. If you have already taken the initial qualifying education required to become licensed in your state and are looking to build upon that knowledge, this course is a good fit for you.

The only prerequisite for taking this course is to have been registered as a tax preparer with both the IRS and CTEC. No other advanced preparation is necessary to take this course.

Topics include:

Filing Information
Filing Statuses and Updates to Form 1040
Wages and Gross Income
Self-Employment and Schedule C
Business Use of the Home
Rental Income and Expenses
Depreciation
Passive Activity and At-Risk Rules
Flow-Through Entities and Royalties
Vacation Homes and Tax Deferred Exchanges
Tax Rates and New Laws
Inflation Adjustments
Changes to Business Tax Law
Eligibility, Due Diligence, Privacy, Fees, and Conflicts of Interest
Sanctions
California Preparer and Tax Authorities
New in California Tax Law
California and Federal Tax Conformity
California Deductions and Exempt Income
California Credits and Tax Payments

Summary

This course is based on 2024 tax law and is applicable for 2024 non-exempt non-credentialed Tax Preparers. Please note that the IRS does not allow Enrolled Agents to receive credit for the 6-Hour AFTR portion of this course.

This course contains the following government approved programs:

10 Hours Federal Tax Law Review
2 Hours Federal Tax Ethics
6 Hours Annual Federal Tax Refresher and Exam

This course provides credit hours for all tax preparers types. However, it only completely fulfills continuing education requirements for:

Expiration and Credit Dates

This course will be available for you to work on until December 31, 2024 and provides credit for the year in which it is completed.

Full Course Description

This class is worth eighteen (18) hours of continuing education credit.

Filing Information
Filing Statuses and Updates to Form 1040
Wages and Gross Income
Self-Employment and Schedule C
Business Use of the Home
Rental Income and Expenses
Depreciation
Passive Activity and At-Risk Rules
Flow-Through Entities and Royalties
Vacation Homes and Tax Deferred Exchanges
Eligibility, Due Diligence, Privacy, Fees, and Conflicts of Interest
Sanctions
Annual Inflation and Cost of Living Adjustments
Filing Statuses, Personal Income and Withholding
Self-Employment Income and Business Use of the Home
Standard and Itemized Deductions
Depreciation and Listed Property
Practices, Procedures and Professional Responsibility

Summary

This course is based on 2024 tax law and is applicable for all 2024 IRS Registered Tax Preparer, Enrolled Agent, and Oregon Licensed Tax Preparer/Consultant continuing education requirements.

This course contains the following government approved programs:

10 Hours Federal Tax Law Review
3 Hours Federal Tax Law Updates
2 Hours Federal Tax Ethics

This course provides credit hours for all tax preparers types. However, it only completely fulfills continuing education requirements for:

Exempt non-credentialed return preparers (United States AFSP not requiring AFTR)
Note: An exempt non-credentialed return preparer is one who passed the RTRP exam when it was available in 2011/2012. This course will not fulfill the non-exempt 18-hour AFSP requirements.

Expiration and Credit Dates

This course will be available for you to work on until January 31, 2025 and provides credit for the year in which it is completed.

Full Course Description

This class is worth fifteen (15) hours of continuing education credit. Ten (10) hours concern Federal tax law for individuals, three (3) hours concern recent updates, and two (2) hours concern ethics.

This course is intended to be an intermediate level learning experience. If you have already taken the initial qualifying education required to become licensed in your state and are looking to build upon that knowledge, this course is a good fit for you.

The only prerequisite for taking this course is to have been registered as a tax preparer or enrolled agent with the IRS. No other advanced preparation is necessary to take this course.

Topics include:

Filing Information
Filing Statuses and Updates to Form 1040
Wages and Gross Income
Self-Employment and Schedule C
Business Use of the Home
Rental Income and Expenses
Depreciation
Passive Activity and At-Risk Rules
Flow-Through Entities and Royalties
Vacation Homes and Tax Deferred Exchanges
Tax Rates and New Laws
Inflation Adjustments
Changes to Business Tax Law
Eligibility, Due Diligence, Privacy, Fees, and Conflicts of Interest
Sanctions

Summary

This course is based on 2024 tax law and is applicable for all 2024 IRS Registered Tax Preparer, Enrolled Agent, and Oregon Licensed Tax Preparer/Consultant continuing education requirements.

This course contains the following government approved programs:

10 Hours Federal Tax Law Review
3 Hours Federal Tax Law Updates
2 Hours Federal Tax Ethics
15 Hours Federal Tax Law Advanced Topics

This course provides credit hours for all tax preparers types. However, it only completely fulfills continuing education requirements for:

Exempt non-credentialed return preparers (United States AFSP not requiring AFTR)
Note: An exempt non-credentialed return preparer is one who passed the RTRP exam when it was available in 2011/2012. This course will not fulfill the non-exempt 18-hour AFSP requirements.
Oregon Licensed Tax Preparers
Oregon Licensed Tax Consultants
United States Enrolled Agents

Expiration and Credit Dates

This course will be available for you to work on until January 31, 2025 and provides credit for the year in which it is completed.

Full Course Description

This course fulfills 30 hours of credit for Enrolled Agents and completely fulfills Oregon continuing education requirements for Licensed Tax Preparers and Licensed Tax Consultants.

This course is intended to be an intermediate level learning experience. If you have already taken the initial qualifying education required to become a registered tax return preparer/enrolled agent and you are looking to build upon that knowledge, this course is a good fit for you.

The prerequisite for taking this course is to have been approved by the IRS to be a registered tax return preparer or by the Office of Professional Responsibility to be an enrolled agent. No other advanced preparation is necessary to take this course.

Topics include:

Filing Information
Filing Statuses and Updates to Form 1040
Wages and Gross Income
Self-Employment and Schedule C
Business Use of the Home
Rental Income and Expenses
Depreciation
Passive Activity and At-Risk Rules
Flow-Through Entities and Royalties
Vacation Homes and Tax Deferred Exchanges
Tax Rates and New Laws
Inflation Adjustments
Changes to Business Tax Law
Eligibility, Due Diligence, Privacy, Fees, and Conflicts of Interest
Sanctions
Retirement Income Through Defined Contribution Plans
Capital Gains and Other Income
Adjustments to Income: Rules for Alimony, Self-Employment Tax, Moving, Retirement
Standard and Itemized Deductions
Popular Tax Credits
Community Property and Innocent Spouse Relief
Education Related Credits, Deductions and Tax Concerns
Estimated Tax, Withholdings and Extensions
Retirement Income Through Defined Benefit Plans
Amendments, Penalties and the Alternative Minimum Tax
Farms and Natural Resources
Corporations
Listed Property and Depreciation
Expatriate Tax Concerns
Children and Investment Income (the "Kiddie Tax")

Summary

This course is based on 2024 tax law and is applicable for all 2024 IRS Registered Tax Preparer, Enrolled Agent, and Oregon Licensed Tax Preparer/Consultant continuing education requirements. This course is CTEC approved.

This course contains the following government approved programs:

2 Hours Federal Tax Ethics

This course only partially fulfills continuing education requirements. It provides ethics credit hours for:

Exempt non-credentialed return preparers (United States AFSP not requiring AFTR)
Note: An exempt non-credentialed return preparer is one who passed the RTRP exam when it was available in 2011/2012. This course will not fulfill the non-exempt 18-hour AFSP requirements.
CTEC Registered Tax Preparers
Oregon Licensed Tax Preparers
Oregon Licensed Tax Consultants
United States Enrolled Agents

Expiration and Credit Dates

This course will be available for you to work on until January 31, 2025 and provides credit for the year in which it is completed.

Full Course Description

This course contains the following government approved programs:

Eligibility, Due Diligence, Privacy, Fees, and Conflicts of Interest
Sanctions

Summary

This course is based on 2024 tax law and is applicable for all 2024 CTEC-registered Tax Preparers.

This course contains the following government approved programs:

5 Hours California Tax Law

This course only partially fulfills continuing education requirements. This course's credit hours are only applicable for:

CTEC Registered Tax Preparers

Expiration and Credit Dates

This course will be available for you to work on until January 15, 2025 and provides credit for the year in which it is completed.

Full Course Description

This class is worth five (5) hours of California continuing education credit. This course is CTEC approved.

This course is intended to be an intermediate level learning experience. If you have already taken the initial qualifying education required to become registered in California and are looking to build upon that knowledge, this course is a good fit for you.

The only prerequisite for taking this course is to have been registered as a tax preparer with both the IRS and CTEC. No other advanced preparation is necessary to take this course.

Topics include:

California Preparer and Tax Authorities
New in California Tax Law
California and Federal Tax Conformity
California Deductions and Exempt Income
California Credits and Tax Payments

It's important that you choose the course that is best for you. Please see the below information to help you make the best decision. The IRS provides information about additional types of prepareres in Publication 5646.

If you are a...	Description	Continuing Education Requirements	Best Course	Overseeing Agency and/or Program	Voluntary or Required?
“Non-Exempt” Non-Credentialed Tax Preparer	A non-exempt non-credentialed return preparer is one who works within the industry and is unregulated by either federal or state agencies. The bulk of American tax preparers fall into this category if they aren't enrolled agents and don’t practice in a regulating state.	12 hours federal tax law, 6 hours AFTR.	18 Hour Federal Tax Course - AFTR and AFSP Bundle	IRS Annual Filing Season Program (AFSP)	Voluntary
“Exempt” Non-Credentialed Tax Preparer	An exempt non-credentialed return preparer is one who passed the RTRP exam when it was available in 2011 and 2012.	10 hours federal tax law, 3 hours federal tax updates, 2 hours federal tax ethics.	15 Hour AFSP Federal Tax Course	IRS Annual Filing Season Program (AFSP)	Voluntary
United States Enrolled Agent	An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by passing a three-part comprehensive IRS test covering individual and business tax returns.	72 hours of continuing education every 3 years, of which at least 16 hours and 2 hours of ethics must be completed yearly.	30 Hour Federal Tax Course. Please note that Enrolled Agents do not receive IRS credit for AFTR programs, so do not purchase the 18 Hour Federal Tax Course - AFTR and AFSP Bundle.	IRS Office of Professional Responsibility	Required
Registered Tax Preparer in California	Non-credentialed tax return preparers in California must register on a yearly basis. Attorneys, enrolled agents and CPAs are exempt from this requirement.	10 hours federal tax law, 3 hours federal tax updates, 2 hours federal tax ethics, 5 hours California tax law.	20 Hour Federal and California Tax Course	California Tax Education Council (CTEC)	Required
Registered Tax Preparer in Maryland	Non-credentialed tax return preparers in Maryland must register on a bi-yearly basis.	16 hours of tax law, with at least 4 hours covering state and/or ethics law.	15 Hour AFSP Federal Tax Course. You must also complete 2 hours of outside Maryland tax law.	The Maryland Board of Individual Tax Preparers	Required
Registered Tax Preparer in New York	Non-credentialed tex return preparers in New York must register on a yearly basis.	16 hours of education that must be provided through the State of New York education system.	At this time, none of our classes provide credit for the State of New York.	New York State Tax Department	Required
Oregon Licensed Tax Preparer	An Oregon LTP is the entry-level license held by tax practitioners in the State of Oregon.	28 hours federal tax law/updates and 2 hours federal tax ethics.	30 Hour Federal Tax Course	Oregon Board of Tax Practitioners	Required
Oregon Licensed Tax Consultant	An Oregon LTC is the advanced license held by tax practitioners in the State of Oregon.	28 hours federal tax law/updates and 2 hours federal tax ethics.	30 Hour Federal Tax Course	Oregon Board of Tax Practitioners	Required
Non-Credentialed Tax Preparer in Another Regulated States	Tax Preparers in Connecticut, Illinois and Nevada.	These states have regulations regarding tax preparation, but at the time of our research do not appear to have requirements to complete continuing education. Please check with your state regulatory agencies to be sure.	18 Hour Federal Tax Course - AFTR and AFSP Bundle or 15 Hour AFSP Federal Tax Course depending on exemption status (see above).	Your state regulatory agency	Check with your agency
Credentialed Tax Preparer	Credentialed tax preparers include attorneys, CPAs and others who are regulated by other state agencies.	Please check with your state regulatory agency to see if you are required to take education.	Any of our courses may be acceptable to your agency if they allow for education that has been approved by the IRS or by CTEC.	Your state regulatory agency	Check with your agency

Continuing Education Courses Available for 2024