Self-Employed and Rental Activities Self-Study Course
This four-hour course examines issues related to preparation of Schedule C, Profit or Loss From Business, and Schedule E, Supplemental Income and Loss. Subject matter includes sole proprietorships, self-employment tax, rental of real estate, depreciation, and farmers.
The printed Study Guide is organized by learning objectives, with practical application of tax rules illustrated through use of examples and court case summaries. A Self-Quiz at the end of each chapter helps the participant evaluate his or her progress.
This course qualifies for four (4) continuing education credit hours for Enrolled Agents and preparers under the new IRS Registered Tax Return Preparer program.
With the self-study course you get the Study Guide and need to pass the online exam to earn the CE with a 70% or greater score indicating successful completion of the learning objectives.