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DTSTAMP:20260518T105145Z
DTSTART:20270201T190000Z
DTEND:20270201T230000Z
SUMMARY: Fundamentals of the 1040 Business Income & Reporting
DESCRIPTION: This course is designed for practitioners in their first through fifth years of practice. Through a theoretical & practical study of Form 1040 & selected accompanying schedules\, the course reviews the fundamental rules governing the preparation of individual income tax returns. Participants will examine taxpayer filing requirements & filing status\, dependency determinations\, reporting different types of income & adjustments to income & the distinction between business income & hobby income.

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

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 & submit to terri.storer@acpen.com\n  
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