Contact Us : 800.874.5346        International: +1 352.375.0772
Contact Us : 800.874.5346        International: +1 352.375.0772

CE/CPE Course Information

Individual: Above-the-Line Deductions and Losses (2024)

CPE Credits: 4
Subject Area: Taxation
Field of Study: Taxes
Program Level: Overview
Delivery Method: QAS Self-Study
Lesson Version: 2024
Publication/Revision Date: October 4, 2024
Prerequisites/Advanced Preparation: None
Written By: James R. Hasselback, Ph.D.

Learning
Objectives
After completing this course, you will be able to
  • Answer technical questions about above-the-line deductions
  • Identify rental income and expenses
  • Answer questions about IRAs and Roths
  • Identify Simplified Employment Plans
  • Define other retirement accounts, including SIMPLE plans, for the self-employed
  • Calculate allowed losses
Course Topics
  1. Above-the-Line Deductions
  2. Rental Income and Expense
  3. IRAs and Roths
  4. Simplified Employee Pension (SEP)
  5. Other Retirement Accounts, including SIMPLE Plans, for the Self-Employed
  6. Losses and Limits

This QAS self-study course consists of an Audiovisual presentation, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

State Board and other CPE agency registrations can be viewed on our sponsor approvals page.

For more information regarding administrative policies such as complaints and refunds, please contact our CPE Department at (800) 874-5346 ext. CPE (273).