part of Tax Refresher Course. All these items are covered in the first domain of the Tax Refresher Course.

The General review or tax law part of the Tax Refresher Course will cover basic tax issues such as filing status, claiming dependents, using correct SSN or other identification numbers for exemptions claimed. Furthermore, taxable and non-taxable wages, interest, dividend income, taxable state and local refunds, and self-employment are also covered in this part of the Tax Refresher Course. Also covered in this part of the Tax Refresher Course are social security benefits, IRAs, pensions, annuities, and capital gains. In this part of the Tax Refresher Course you will also be able to review income adjustment items such as deductible part of SE tax, student loan interest and tuition and fees deductions. Other items reviewed in this part of the Tax Refresher Course are standard and itemized deductions, and its diligence with the EIC credit. The Tax Refresher Course covers child Tax Credit. Additional Child tax Credit, Child and Dependent Care Credit and the American Opportunity and Lifetime learning Credits. Domain 2 of the Tax Refresher Course covers withholding, estimated tax payments and refunds or payments. This domain of the Tax Refresher Course covers tax law topics. Additionally, this part of Tax Refresher Course covers other basic tax items.

In domain 3 of the Tax Refresher Course, the preparer will review items that relate to ethics and IRS tax code conduct procedures. Most items covered in domain 3 of the Tax Refresher Course are stated in the IRS Circular 230. The items discussed in this part of the Tax Refresher Course will be penalties assessed by the IRS for negligent or willful misconduct. Other items of discussion the Tax Refresher Course include obligations to retain or furnish copies, e-file procedures compliance, and failure to sign penalties. Lastly, the Tax Refresher Course reviews penalties for not identifying yourself as a tax preparer. The purpose of ethics part of the Tax Refresher Course is to review correct conduct and fraudulent behavior awareness.

Upon completion of the Tax Refresher Course, you will have satisfied the Updates part of the course requirements. This Tax Refresher Course allows you 3 hours of continuing education. The preparers who have met the Tax Refresher Course 3 hour requirements will only have 10 hours of federal law, 2 hours of ethics (and if you are a CTEC preparer, 5 hours of California specific material) left to do.