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FOR
OREGON LTCs & LTPs
(See separate section for Enrolled Agents)
Course Descriptions Page
 Home Page |
Order Page |
Certification Page |
Grading
Information Page |
| Titles |
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Open files with left mouse button - - OR -- SaveAs/Download with right mouse button. |
DESCRIPTIONS
|
Credit Hours |
|---|---|---|---|
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2010 Alternative Minimum Tax
|
Study
Guide Quiz Printable Answer Page Online Answer Page |
Effect on Estimated tax & Earned Income Credit, Who must file, adjustment/preference items, credits limited by, depreciation re-figured, exemption amount. | 3 |
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2010 Asset Basis and Like Kind Exchanges
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Study Guide Quiz Printable Answer Page Online Answer Page |
Cost/Construction Basis, Fair Mkt Value, Trade, Bargain Purchase, Inherited, Gift, Involuntary Conversion, Stocks, Bonds, Community Property, Survivor Tenants, Intangible Assets Basis, Converted Property. | 3 |
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2010 Basics
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Study Guide Quiz Printable Answer Page Online Answer Page |
Marital/Filing status, Maintain HH, Support, Dependents, Exemptions & Phase out, Filing requirements Decedent, Child under 14, Record keeping, Extensions, Amended, Forms, Accounting Methods and Periods, Interest and Penalties, Estimates, 2210 Penalty. | 9 |
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2010 "C" Corporation
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Study Guide
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Corporate structure/Organizing corporation, Corporate Name, Filing the Articles, By Laws, Tax Returns, Tax Advantages, Taxation, Stock Purchase, Control of, Penalties, Personal Holding Co., Special taxes, Double Tax, Estimated Tax, State rates, Income and Deductions, Start up Costs, Organizational Costs, Related Party rules, At risk rules, Passive Activity Rules, Corporate credits, Recapture taxes, Earnings and profits, Distributions. |
6 |
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2010 Depreciation
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Study Guide Quiz Printable Answer Page Online Answer Page |
Basis adjustments, Definition of depreciable property, ACRS, MACRS, Sec. 179, Listed Property, 1231 gains and losses, Carryover, Auto limits, Class life, Basis used, Recovery periods, Look back rules. | 7 |
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2010 Divorce Tax Effects
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Study Guide Quiz Printable Answer Page Online Answer Page |
Alimony (Rec'd/Paid)/recapture, Dependents and Credits, Property settlement, Filing status and consequences of election, Innocent spouse relief, Related gift tax, Custodial (and non) parent, Community property, Effects on IRAs/Pensions, Gift tax on property settlements, Sale of joint home, Joint estimated tax, Community property rules. | 4 |
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2010 Ethics
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Study Guide Quiz Print Answer Page Online Answer Page |
Using 'Circular 230' for the 'Study Guide', The Exam covers: Advertising/Soliciting, Fees, 'Best Practices' - Tax Advisors, Signing Returns, Covered Opinions, Abusive Trusts, Practitioner Penalties, Incompetence and Disreputable Conduct, Who may practice before the I.R.S. | 2 |
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2010 Farm
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Study Guide Quiz Printable Answer Page Online Answer Page |
Uniform Capitalization, Soil/Water conservation, Livestock sales, SE tax, Material participation, Income averaging. | 9 |
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2010 Going Into Business
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Study Guide Quiz Printable Answer Page Online Answer Page |
What client needs to know about going into business, Hobby rules, money requirements, partners, customers, location, equipment, merchandise, record keeping, legal requirements, insurance, advertising, customer credit, employees, start up costs, buying, pricing, promotion, providing for taxes, licensing, consumer credit, trade practice regulations, labor relations, form of doing business (limited coverage) and business credits available. | 4 |
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2010 Income
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Study Guide Quiz Printable Answer Page Online Answer Page |
What is and is not income, Interest, Dividends, Fringe benefits, Hobby, Unemployment, Taxable and Nontaxable, Foreign, Tips, Wages Rental, Alimony, Armed Forces, Clergy, Social Sec., Miscellaneous. | 12 |
2010 Information Returns |
Study Guide Quiz Printable Answer Page Online Answer Page |
Forms 1096, 1098, 1099, 5498, W2, W2G, W3,
Penalties, Magnetic Media or paper filing. |
6 |
|
2010 Installment Sales |
Study Guide Quiz Printable Answer Page Online Answer Page |
Basis of installment contract, Mortgages assumed or paid, Wrap Arounds, Related party rules. Electing out, Unstated interest, Disposition of installment obligation, Repossession (limited), Closing statements, Pledge rules. | 4 |
2010 IRAs Individual Retirement Arrangements
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Study Guide Quiz Printable Answer Page Online Answer Page |
IRAs Traditional, Simple, S.E.P., Roth,
Educational Credits |
15 |
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2010 Itemized and Standard Deductions |
Study Guide Quiz Printable Answer Page Online Answer Page |
Limitations, Medical, Interest, Taxes, Mort. int, limits, Investment interest, Contributions, Casualty/Theft, Misc. 2%, Employee business expenses, Office in home rules. | 12 |
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2010 LLC and LLP
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Attributes, State Laws, Drawbacks, Taxation,
Terminology Comparison to Partnership, Advantages over "S" Corporation, Professionals Use. |
3 | |
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2010 Non-payroll Taxes and Licenses
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Study Guide Quiz Printable Answer Page |
Federal excise tax, EIN, Wagering taxes and registration, Hiway Use Tax Form 2290, Oregon permits, licenses, fees, PUC, Personal property tax, Multnomah County Business Tax, Tri-county, Metropolitan SE, LTD SE tax, Washington-License/Permits, California-Sale/Use Tax, Lic./Permits | 5 |
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2010 Oregon Law |
Tie to Federal, Residency, Exemptions, Oregon source income, Adjustments, Filing requirements and status, forms, extensions, interest and penalties, statute of limitations, estimated tax and penalty, additions/subtractions, residence sales, standard deduction, itemized deduction limits, credits, refunds, tri-met/LTD self employ, Elderly rental assistance, Licensing - Law. | 16 | |
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2009 Partnership
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Study Guide Quiz Printable Answer Page Online Answer Page |
Definition/Pitfalls, Taxation Tax year, Partnership Agreement requirements (Sample), Contributions to partnership, Distributions from, Getting out of, Sale of, Family Partnerships, K1 reporting. | 6 |
2010 Passive Activities
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Study Guide Quiz Printable Answer Page Online Answer Page |
Deducting losses, Identifying activities, Material or active participation, Rental phaseout, Deductions, Worksheets, Disposition of Activity. | 5 |
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2009 Payroll
Taxes |
Study Guide Quiz Printable Answer Page Online Answer Page |
Federal/Oregon, Employee versus Independent contractor, Minimum wage and hour laws, Minor's employment, Withholding requirements, Recording keeping, Working conditions, Agricultural special rules, Comp. time, Minimum wage and hour laws, Minor's employment, Labor rules, OSHA, Withholding requirements, Reporting and deposit requirements, Allocated tips, Workmen's compensation, Unemployment. | 9 |
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2010 "S" Corporation
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Study Guide Quiz Printable Answer Page Online Answer Page |
Advantages, Disadvantages, Reasonable Salary, Comparison to Partnership, Eligibility to elect "S", Organizing Scorp., Contributions to capital, Section 1244 stock, Elections, shareholder consent required, Income and expenses, Separately stated items required, Related party transactions, fringe benefit limits, Allocation to shareholders, Shareholder basis, At risk and Passive activity rules, Sale of stock, Excess net passive income tax, built in gains tax, capital gains tax, recapture taxes, distributions to shareholders, AAA account, E & P, other adjustments account, Termination of "S" Election, Reapplying for "S" status after termination. | 8 |
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2009 Sole Proprietor
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Study Guide Quiz Forms/Instructions/Pubs 1 Page Printable Answer Page Online Answer Page |
Definition/Characteristics, Reporting income, Bookkeeping system, Accounting Method and Accounting period, Intangible assets, Capitalized costs, Cost of sales, Valuation Inventory, Employees-fringe benefit, Reimbursed employee expenses, Bad debts, Travel/entertainment. | 13 |
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Oregon & Enrolled Agents
(Use your right mouse button, 'save as' and open later -after you are offline -saves online time.) |
Use 14x11 paper for printing.
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ALL COURSES APPROVED THROUGH 06/30/2012
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Certification Page |
Grading
Information Page |
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