2023 Annual Federal Tax Refresher

Domain 1 - New Tax Laws and Recent Updates

1.1 Annual Inflation Adjustments
1.2 - 1.10 Various Updates
1.11 Current Status of Extenders

Domain 2 - General Review

2.1 Taxability of Earnings
2.2 Schedule B - Part I through Part III
2.3 Retirement Income
2.4 Roth - No Recharacterization
2.5 Alimony - Pre and Post 2018
2.6 Schedule C - Profit or Loss from Business (Sole Proprietorship)
2.7 Schedule D and Form 8949
2.8 Standard Deductions
2.9 Schedule A - Itemized Deductions
2.10 Tax Credit Eligibility
2.11 Overview Topics
2.12 Withholding and Estimated Taxes
2.13 Balance Due and Refund Options
2.14 Tax Return Due Dates & Extensions

Domain 3 - Practices, Procedures and Professional Responsibility

3.1 Tax Related identity theft
3.2 Safeguarding Taxpayer Data
3.3 Taxpayer Identification Numbers
3.4 Preparer Penalties
3.5 Due Diligence in Preparing Returns
3.6 E-File Requirements
3.7 Annual Filing Season Program