This 80-hour course for Oregon tax preparers contains all of the basic education required for you to be able to take the Oregon Tax Practitioners exam and was built to be efficient and informative.
The course includes classes on the following topics:
- Introduction to Tax Preparation
- Oregon - Tax Practitioner Oregon Law
- Federal Filing Requirements/Federal Filing Dates
- Federal Filing Status
- Filing Tax Returns with the State of Oregon
- Gross Income
- Standard & Itemized Deductions
- Oregon Additions and Subtractions
- Retirement Plans & Retirement Funds
- Oregon Income Tax Form OR-40s
- Taxation of Rental Income, Adj to Income & Business Expenses
- Additional Tax Schedules
- Part-Year and Non-Residents of Oregon
- Sale & Exchange of Capital Assets
- Federal Tax Credits
- Oregon Tax Credits
- Federal Other Taxes and Payments
- Oregon Other Taxes and Payments
- The Basis of Assets and Depreciation
- Supplemental Gains and Losses
- Practice Interviewing Techniques
- Amended Returns
- Line by Line Form 1040 Instructions
- Other Forms of Income
During the course, there will be in-text questions to help you gauge your knowledge while moving through the class, and there is a mid-point, end-point, and final exam, all of which are designed to help you ace the Oregon Tax Practitioners exam.
Approved By: Board of Tax Practitioners
- Part 1
- Introduction to Tax Preparation [4 Activities]
- 01. Being a Tax Preparer: An Introduction to the Course (Video)
- 02. Taxes and Tax Forms: Taxes
- 03. Role of the Tax Preparer
- 04. Conclusion of Being a Tax Preparer (Video)
- Tax Preparers and Oregon State Laws [10 Activities]
- 01. Introduction to Tax Preparers and Oregon State Laws??(Video)
- 02. Chapter 673 of the Oregon Revised Statutes
- 03. Chapter 673, Part 2
- 04. Chapter 800 of the Oregon Administrative Rules
- 05. Chapter 800, Part 2
- 06. Chapter 800, Part 3
- 07. Division 10 of Chapter 160: Business Registration
- 08. Chapter 800, Part 4
- 09. Disciplinary Actions
- 10. Conclusion of Tax Preparers and Oregon State Laws (Video)
- Federal Filing Requirements/Federal Filing Dates [14 Activities]
- 01. Being a Tax Preparer: Federal Filing Requirements/Federal Filing Dates (Video)
- 02. TCJA
- 03. Filing Information
- 04. Electronic Filing
- 05. Extensions
- 06. Income, Expenses, Refunds, and More (Video)
- 07. Reporting Income and Expenses
- 08. Social Security Numbers & Signatures
- View Additional Activities
- 09. Refunds or Amount Owed
- 10. Post-Filing and Recordkeeping
- 11. Mistakes on Returns
- 12. Penalties
- 13. Additional Information
- 14. Conclusion (Video)
- Federal Filing Status [9 Activities]
- 01. Introduction to Federal Filing Status (Video)
- 02. Filing Status
- 03. Married Filing Jointly, Part 1
- 04. The Joint Return, Part 2
- 05. Aliens and Joint Returns
- 06. Dual Status When Married Filing Jointly
- 07. Married Filing Separately
- 08. Filing as Head of Household & Qualifying Surviving Spouse
- 09. Conclusion of Federal Filing Status (Video)
- Filing Tax Returns with the State of Oregon [7 Activities]
- 01. Introduction to Filing Tax Returns with the State of Oregon (Video)
- 02. Who Needs to File a Return
- 03. Special Circumstances
- 04. Filing a Return and Paying Taxes
- 05. After Filing a Return
- 06. Audits and Appeals
- 07. Conclusion of Filing Tax Returns with the State of Oregon (Video)
- Gross Income [9 Activities]
- 01. Being a Tax Preparer: Gross Income (Video)
- 02. Tip Income
- 03. Interest Income
- 04. Interest Income: OID & Other Situations
- 05. Introduction to Taxable Bonds and Other Interest Income (Video)
- 06. Taxable Interest and Debt Instruments
- 07. Taxable Interest and Education Bonds; Taxable Interest and Federal Securities
- 08. Other Taxable Items or Events
- 09. Conclusion (Video)
- Standard and Itemized Deductions [27 Activities]
- 01. Standard and Itemized Deductions (Video)
- 02. Standard Deduction
- 03. Medical and Dental Expenses, Part 1
- 04. Medical and Dental Expenses, Part 2
- 05. Medical and Dental Expenses, Part 3
- 06. Taxes, Part 1
- 07. Taxes, Part 2
- 08. Interest Expense
- View Additional Activities
- 09. Interest Expense: Points and Investment Interest
- 10. Interest Expense: Prohibited Items and How To Report
- 11. Charitable Contributions, Part 1
- 12. Charitable Contributions, Part 2
- 13. Charitable Contributions, Part 3
- 14. Contributions, Part 4
- 15. Nonbusiness Casualty and Theft Losses, Part 1
- 16. Nonbusiness Casualty and Theft Losses, Part 2
- 17. Car Expenses and Other Employee Business Expenses, Part 1
- 18. Car Expenses and Other Employee Business Expenses, Part 2
- 19. Car Expenses and Other Employee Business Expenses, Part 3
- 20. Car Expenses and Other Employee Business Expenses, Part 4
- 21. Car Expenses and Other Employee Business Expenses, Part 5
- 22. Car Expenses and Other Employee Business Expenses, Part 6
- 23. Car Expenses and Other Employee Business Expenses, Part 7
- 24. Tax Benefits for Work-Related Education, Part 1
- 25. Miscellaneous Deductions, Part 1
- 26. Miscellaneous Deductions, Part 2
- 27. Conclusion (Video)
- Oregon Additions and Subtractions [11 Activities]
- 01. Oregon Additions and Subtractions (Video)
- 02. Legal Language
- 03. Additions
- 04. Discontinued Subtractions
- 05. Subtractions, Part 1
- 06. Subtractions, Part 2
- 07. Subtractions, Part 3
- 08. Subtractions, Part 4
- View Additional Activities
- 09. Other Adjustments, Part 1
- 10. Other Adjustments, Part 2
- 11. Conclusion for Oregon Additions and Subtractions (Video)
- Retirement Plans & Retirement Funds [11 Activities]
- 01. Introduction to Retirement Plans & Retirement Funds (Video)
- 02. Recent Changes to Individual Retirement Arrangements (IRAs)
- 03. Traditional IRAs
- 04. Transfers of IRA Ownership and Benefits
- 05. IRA Conversion; Recharacterization; Withdrawals & Distributions
- 06. Acts Resulting in Penalties or Additional Taxes
- 07. Introduction to Roth IRAs (Video)
- 08. Roth Individual Retirement Arrangements (Roth IRAs)
- View Additional Activities
- 09. Pensions and Annuities
- 10. Taxation of Payments
- 11. Conclusion to Retirement Plans & Retirement Funds (Video)
- Oregon Income Tax Form OR-40 [7 Activities]
- 01. Oregon Income Tax Form OR-40 (Video)
- 02. General Instructions for Form OR-40
- 03. Reasons for Filing
- 04. Basic Information; Filing Status; Exemptions & Dependents
- 05. Income and Adjustments & Tax Credits
- 06. Finalizing the Return
- 07. Conclusion (Video)
- Introduction to Tax Preparation [4 Activities]
- Midpoint Quiz
- Midpoint Quiz (110 questions)
- Part 2
- Taxation of Rental Income & Expenses; Adjustments to Income & Business Expenses [11 Activities]
- 01. Introduction to the Taxation of Rental Income/Expenses & Adjustments to Income (Video)
- 02. Rental Income and Expenses
- 03. Personal Use vs. Rental Use
- 04. Depreciation of Rental Property
- 05. Methods of Depreciation
- 06. Reporting Rental Income, Expenses, and Losses
- 07. Adjustments to Income (Schedule 1), Part 1
- 08. Adjustments to Income (Schedule 1), Part 2: Education-Related Adjustments
- View Additional Activities
- 09. Adjustments to Income (Schedule 1), Part 3: Qualified Education Expenses
- 10. Other Adjustments
- 11. Conclusion of Taxation of Rental Income and Expenses and Adjustments to Income (Video)
- Additional Federal Tax Schedules [10 Activities]
- 01. Additional Tax Schedules (Video)
- 02. What Are Schedules?
- 03. Schedule C: Overview & Part I Income
- 04. Schedule C: Part II Expenses
- 05. Schedule C: Expenses, Continued
- 06. Schedule F
- 07. Schedule J
- 08. Schedule SE
- 09. Schedule A: Itemized Deductions
- 10. Conclusion (Video)
- Oregon Tax Forms OR-40-P and OR-40-N [4 Activities]
- 01. Oregon Income Tax Forms OR-40-P & OR-40-N: Part-Year Residents and Nonresidents (Video)
- 02. General Instructions for Forms OR-40-P & OR-40-N
- 03. Income and Adjustments
- 04. Conclusion (Video)
- Sale & Exchange of Assets [10 Activities]
- 01. Sale & Exchange of Assets (Video)
- 02. Sale & Exchange of Capital Assets
- 03. Nontaxable Trades and Like-Kind Exchanges
- 04. Other Nontaxable Exchanges
- 05. Gains and Losses on Capital Assets
- 06. Sale of Property: Other Issues
- 07. Reporting Gains and Losses
- 08. Selling a Home
- 09. Tax Issues from Sale of a Home
- 10. Sale & Exchange of Capital Assets Conclusion (Video)
- Federal Tax Credits [17 Activities]
- 01. Being a Tax Preparer & Introduction to Credits (Video)
- 02. How to Figure Taxes
- 03. Child Tax Credit and Credit for Other Dependents
- 04. Tax on Unearned Income of Certain Children
- 05. Child and Dependent Care Credit
- 06. Work-Related Expenses
- 07. Work-Related Expenses: Care Provider Identification Test, Figuring the Credit, and Earned Income Limit
- 08. Health Care & Credit for Elderly or Disabled
- View Additional Activities
- 09. Education Credits
- 10. Earned Income Tax Credit
- 11. Earned Income Tax Credit - Chapter 2: Rules 8, 9 & 10
- 12. Earned Income Tax Credit - Chapter 3: Rules If No Qualifying Child
- 13. Earned Income Tax Credit - Chapter 4: Figuring and Claiming the EITC
- 14. Premium Tax Credit
- 15. Other Credits
- 16. Refundable Credits
- 17. Conclusion (Video)
- Oregon Tax Credits [8 Activities]
- 01. Oregon Tax Preparer: Introduction to Credits (Video)
- 02. Credits
- 03. Mutually-Taxed Income and Gain Credits
- 04. Oregon-Specific Standard Credits
- 05. Carryforward Credits (A-N)
- 06. Carryforward Credits (O - Z)
- 07. Refundable Credits
- 08. Conclusion (Video)
- Other Federal Taxes and Payments [10 Activities]
- 01. Other Taxes and Payments (Video)
- 02. Alternative Minimum Tax
- 03. Form 6251
- 04. Form 6251 Parts II & III
- 05. Minor Children
- 06. Qualifying Child Tests (Continued) & Qualifying Relatives
- 07. Child Tax Credits & Filing Taxes for a Minors Income
- 08. Estimated Taxes & FICA
- 09. The Affordable Care Act
- 10. Conclusion (Video)
- Other Oregon Taxes and Payments [5 Activities]
- 01. Oregon Other Taxes and Payments (Video)
- 02. Payroll and Business Taxes & Taxes on Other Income
- 03. Sin and Environmental Taxes
- 04. Timber and Other Taxes
- 05. Conclusion (Video)
- Basis of Assets and Depreciation [12 Activities]
- 01. Basis of Assets and Depreciation (Video)
- 02. Basis of Property
- 03. Business Assets
- 04. Anti-Churning Rules
- 05. Allocating the Basis of Multiple Assets
- 06. Adjustment Basis of Business Assets
- 07. Basis Other Than Cost
- 08. Nontaxable Exchange & Stock and Bond Basis
- View Additional Activities
- 09. Loans with Low or No Interest
- 10. How to Depreciate Property, Part 1
- 11. How to Depreciate Property, Part 2
- 12. Conclusion to Basis of Assets and Depreciation (Video)
- Supplemental Gains and Losses [10 Activities]
- 01. Being a Tax Preparer: Supplemental Gains and Losses & Business Expenses (Video)
- 02. Filing and Paying Business Taxes
- 03. Accounting Periods and Methods
- 04. Business Property, Income, and Credits
- 05. Rents, Canceled Debt, Other Income, and Items That Are Not Income
- 06. Guidelines for Selected Occupations
- 07. Business Expenses, Part 1
- 08. Business Expenses, Part 2
- 09. Self-Employment Tax
- 10. Conclusion (Video)
- Practice Interviewing Techniques [5 Activities]
- 01. The Tax Interview: Preparation and Techniques (Video)
- 02. Before the Interview
- 03. The Interview
- 04. Post-Interview
- 05. Conclusion (Video)
- Amended Returns [7 Activities]
- 01. Amended Returns (Video)
- 02. What Is an Amended Return?
- 03. Form 1040-X
- 04. Form 1040-X: Lines 1 through 10
- 05. Form 1040-X: Lines 12 Through 23
- 06. Form 1040-X: Part I through II
- 07. IRS Collections
- Line-by-Line Instructions [4 Activities]
- 01. Whats New for Tax Year 2024 & Filing Requirement: Introduction
- 02. Line Instructions, Part 1
- 03. Line Instructions, Part 2
- 04. Line Instructions - Part 3
- Other Income [4 Activities]
- 01. Other Forms of Income, Part 1
- 02. Other Forms of Income, Part 2
- 03. Other Forms of Income, Part 3
- 04. Additional Income
- Taxation of Rental Income & Expenses; Adjustments to Income & Business Expenses [11 Activities]
- Endpoint Assessment
- Endpoint Exam (113 questions)
- Final Exam
- Final Exam (160 questions)
- Course Completion
- Mandatory Questionnaire
- Certificate of Completion
