Income (22)

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IRS Program Number: YH9W1-T-00109-22-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 various types of income and will explain which income is and is not taxed. 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 what types of compensation are included as income for tax purposes.
  • Recognize what tips should be included in income for tax purposes.
  • Recall the proper tax treatment for various types of interest.
  • Identify the proper treatment of various types of dividends.
  • Recognize the proper treatment of rental property income and expenses for tax purposes.
  • Identify various requirements regarding retirement plan taxation.
  • Recognize key taxation thresholds related to social security income.
  • Identify the taxability of various types of other income.

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 Content