2008 Individual Tax Topics Course Level: Intermediate CPE Credits: 8 for EAs, 4 for CTEC Price: $100 for Members and $140 for Nonmembers Prerequisite: Basic knowledge of preparing a Form 1040 return. This information-packed course will review Schedule D, the various capital gains rates, and incentive stock options (ISOs). It will explain how these items may lead to alternative minimum tax (AMT) and the minimum tax credit (MTC), including the refundable AMT credit. Lastly, it will examine the tax benefit rule and AMT. Click here to download the Table of Contents for this course. Objectives Upon completion of this course, you will be able to: - Apply the appropriate capital gains rate.
- Explain the tax consequences of incentive stock options.
- Identify tax issues that result in AMT.
- Determine if the MTC is available and whether any of it is refundable.
- Compute the taxable amount of a refund if the taxpayer was subject to AMT.
This course comes with a downloadable electronic textbook. If you would like to purchase a printed textbook for this course, the book will be available for sale for $25 for members and $40 for nonmembers (half the regular price). Once you are registered for the course, you can call Member Services at 800.558.3402, ext. 3 to purchase the book at this special price.
 |
Return to Self-Study Main Menu | 
