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DTSTAMP:20260616T112828Z
DTSTART:20270125T170000Z
DTEND:20270125T210000Z
SUMMARY: Fundamentals of the 1040 Business Income and Reporting
DESCRIPTION: This course is designed for practitioners in their first through fifth years of practice. Through a theoretical and practical study of Form 1040 and selected accompanying schedules\, the course reviews the fundamental rules governing the preparation of individual income tax returns. Participants will examine taxpayer filing requirements and filing status\, dependency determinations\, reporting different types of income and adjustments to income\, and the distinction between business income and hobby income\n 

The course also reviews itemized deductions and the standard deduction\, common refundable and nonrefundable income tax credits\, and documentation requirements for Earned Income Tax Credit (EITC) due diligence. In addition\, the program addresses preparer responsibilities\, ethical considerations in tax return preparation\, and confidentiality\, privacy\, and disclosure requirements.\n  

*Please Note:  If you need credit reported to the IRS for this IRS approved program\, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com\n  


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