Adjustments to Income (20B)

**This course is now expired and no longer qualifies for IRS CE Credit. To avoid study material confusion, the course materials and final exam have been removed from this course.


IRS Program Number: YH9W1-T-00082-20-S
CE Credits: 5 hours
IRS Category: Federal Tax Law
Delivery Type: Online Self-Study
Exam Questions: 25

Course Syllabus

Course Description
This self-study course discusses some of the adjustments to income that you can deduct in figuring your adjusted gross income. Also discussed are contributions made to traditional individual retirement arrangements (IRAs), moving expenses, alimony paid, educator expenses, student loan interest, and tuition and fees paid. Though this basic tax course does not require any prerequisites, its recommended target audience is for existing Enrolled Agents, however anyone may take this course. This course provides 5 CE credits in the IRS Federal Tax Law category.


Learning Objectives

  • Recall the thresholds, requirements, and additional taxes related to individual retirement arrangements.
  • Recognize what is and is not alimony.
  • Identify education-related adjustments that can be made to income.
  • Identify what business-related expenses associated with travel, transportation, and gifts are deductible.

Course Assignments

  • Study each Chapter
  • Answer review questions at the end of each chapter
  • Pass the Final Exam with a score of 70 percent or better

Final Exam and Certification
The final exam consists of 25 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must click on the Exam below to initiate the exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.


Course Materials:

  • <Course Materials Removed (Out-dated)>

Course Content