Recorded Seminars & Textbooks

             Check back often for availability of NEW textbooks and recorded webinars.

Avoid Ethical Violations ($35, 2hours CPE)

This self-study course provides two hours of ethics continuing professional education (CPE) for tax practitioners to assist in avoiding sanctions for failure to comply with regulations governing the practice of tax preparers before the IRS.  Subjects include disciplinary sanctions imposed on tax practitioners by the Office of Professional Responsibility and cases brought against tax practitioners for failing to file federal tax returns or remit funds for payment of taxes, assisting in the understanding of tax, executing tax fraud, asserting frivolous positions, and aiding and abetting another person to practice before the IRS during a period of suspension.  

All self-study courses are delivered electronically.

No audio is included with this course.

IRS course #UD2VU-E-00048-18-S     CTEC course #1008-CE-1075


Circular 230 Ethics ($35, 2 hours CPE)

This course provides two hours ethics continuing education (CPE) to enhance understanding of regulations governing the practice of Enrolled Agents, CPAs, attorneys, and other individuals who prepare tax returns for compensation.  Subject matter includes information about requirements to obtain a preparer tax identification number (PTIN), eligibility for enrollment to practice before the IRS, conduct in representation, violations of regulations, and disciplinary proceedings.  

All self-study courses are delivered electronically.    

No audio is included with this course.

 IRS course #UD2VU-E-00049-18-S            CTEC course #1008-CE-1073

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Ethical Violations - Hot Buttons ($35, 2 hours CPE)

This course provides two hours of ethics continuing education  (CPE) and examines topics referred to by the Director of the Office Professional Responsibility (OPR) as areas where compliance issues often arise.  Specific topics include noncompliance by tax practitioners that fall under OPR's umbrella, responsibility for compliance within a tax preparation firm, due diligence requirements, and conflicts of interest.  The course explains OPR procedures to ensure compliance for practitioners who are subject of a referral.

All self-study courses are delivered electronically.

No audio is included with this course.

IRS course #UD2VU-E-00047-18-S          CTEC course #1008-CE-1072

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California Tax Review for CRTPs ($75, 5 hours CTEC)

After completion of the final exam, this course will qualify for five hours of California CE Credit for CTEC preparers only.  No credits are available if you are an EA, CPA, or attorney.    

If you attend our Update for 2018 Returns seminar your cost for this self-study course is just $50 if requested at the time of your seminar registration.  

IMPORTANT!  The self-study materials will be sent to you electronically in a PDF format.  

No audio is included with this course.

   CTEC course #1008-CE-1074

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Like-Kind Exchanges of Real Estate

Is this you? You’ve taken classes about like-kind exchanges and think you know the concepts, but when it comes time to actually enter the transaction into your software you suddenly feel lost. It’s not your fault! 

To complete like-kind exchange calculations you really only need 6 numbers:   

• FMV of the old and replacement property 

• Basis of the old property 

• Loan amounts on the old and replacement property

• Total expenses from the settlement statements.   

You know where to get all those numbers, right?  So why does your software make it so hard?!? And when a client asks about the tax ramifications of doing a like-kind exchange does it take you hours to run all the possible scenarios?  In this class, a simple worksheet and a checklist to lead you through the process will solve both of these problems for you, and you will gain a new understanding of the basic concepts, which will allow you to quickly provide your clients with accurate advice about the outcome of their planned exchanges.

IRS Course # UD2VU-T-00056-18-S

CTEC Course # 1008-CE-1081

Intermediate Level 2 hours CPE

Taking Full Advantage of Tax Attributes at Death

When a taxpayer dies, their tax attributes die with them…or do they?!? Capital loss carryovers, net operating losses, suspended passive losses, charitable contribution carryovers, minimum tax credit, these are just a few of the tax attributes that may be lost because of a taxpayer’s death, but with proper application of the rules and some timely planning and advice for the surviving spouse, you may be able to take advantage of these attributes rather than losing them. Understanding the rules about use of tax attributes after death will allow you to advise your clients how to take full advantage of their tax attributes.

IRS Course # UD2VU-T-00057-18-S      CTEC Course # 1008-CE-1082    

Intermediate Level   2 hours CPE

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199A - Last Minute Answers

 2-hour self-study course includes:

  • One business can be part specified service and part not! (Learn how to allocate the income and how to enter it into the tax return)
  • How pension contributions affect QBI
  • When SE health insurance reduces QBI and when it doesn't
  • Why QBI must be adjusted for prior-year passive losses
  • New safe-harbor rule for qualifying rentals as a trade or business (and why it may be a business even if the taxpayer does not meet the safe-harbor)
  • Clarification on 1099 filing requirements for landlords
  • What to do if a K-1 received includes some income that is from a specified service business and some that is not (and what info is required to be on the K-1)
  • Clarification of a "specified service business" (there are many fewer than you thought!)
    • Do services provided by medical professionals have to be provided directly to the patient?
    • Skilled nursing and assisted living facilities
    • Outpatient surgical centers
    • Veterinarians
    • Laboratory services
    • Franchisor
    • Writers
    • Real estate settlement agents
    • Staffing firms
    • Architects and engineers
    • Professional sports clubs
    • Insurance agents
    • Actuarial science
    • Changes to the de minimis rule
  • How income from the sale of business property affects the 20% deduction
  • How businesses with losses affect businesses with income (and why you might not want the rental to be a business)
  • How to identify REIT dividends so you can take the 20% deduction
  • Self-rentals that must be reclassified as specified service businesses
  • New 3-year rule affecting workers presumed to be employees
  • Determining "unadjusted basis in property" and "depreciable period" for exchanges, inherited property, partnerships, etc.
  • And more...

Practice aids to save you time:

  • Examples worked on the IRS's just-released worksheets
  • Helpful "cheat sheet" so you know where to start on the IRS worksheets
  • Helpful worksheet to lead you through the calculations (rather than using the IRS's 4 pages of worksheets!)
  • And much more!!!

Easy and convenient learning tool:

  • View at your own pace and in any order you choose
  • Stop and start where you left off
  • Repeat difficult material
  • View class again and again
  • Textbook and narrated PowerPoint presentation

                                                                       IRS:  UD2VU-U00061-9-S      CTEC:  1008-CE-1086

                                                                              Intermediate Level     No Prerequisites

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Recorded seminars include a .pdf file of the textbook and a Power Point presentation including audio recorded at one of our live seminars. This format allows you to hear specific material as often as you like, without wasting time searching through audio. Go right to the material you want to review! 

All recorded seminars and self-study courses are delivered electronically. You will receive an email containing your purchase within 1 business day of completing your order. This order cannot be cancelled once delivered.

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 These self-study seminars have been designed to meet the requirements for  Federal Tax Law continuing education hours for EAs, CRTPs, and CPAs. We have entered into an agreement with the Office of the Director of Practice, Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, Section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors and length of class hours. This agreement does not constitute an endorsement by the Director of Practice as to the quality of the program or its contribution to the professional competence of the enrolled individual.  



These self-study seminars have been designed to meet the requirements for  Federal Tax Law for the California Tax Education Council. This does not constitute endorsement by the CTEC as to the quality of the course or its contribution to the professional competence of the preparer. 

 For more information regarding administrative policies such as complaints or refunds, contact Brass Tax at (858) 487-2553.