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CPE Matrix
A quick view of all the courses in the Learning Center, and the Specialty Libraries that host them.

Course Levels
The following are the associated explanations of the course level definitions used for CCH Incorporated's continuing education courses.

Basic
Describes the level most beneficial to CPAs new to a skill or attribute. Covers fundamental principles and skills. This level is usually for participants with limited or no exposure to the subject.

Intermediate
Builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications. This level is for participants with some exposure to the subjects. Such persons are often at the mid-level within the organization, with operational and/or supervisory responsibilities.

Advanced

Focuses on the development of in-depth knowledge, a variey of skills or a broader range of applications. This level is for participants with significant exposure to the subjects. Advanced level programs are often appropriate for high-ranking persons within organizations; however, they may also be beneficial for lower-level professionals with specialized knowledge in a subject area.

Update

Provides a general review of new developments. This level is for participants with a background in the subject area that desire to be kept current.

Overview

Develops a broad perspective in a subject area. These programs may be appropriate for professionals at all organizational levels.

Individuals' Taxation

Course Title Level Credits  
Alternative Minimum Tax for Individuals (Third Edition)

The focus of this course is on the alternative minimum tax for individuals.
Credit available for CPA, Enrolled Agent.

Basic 2.0 CPE  
Alternative Minimum Tax: A Growing Problem

This course reviews the basic structure and current rules of the alternative minimum tax (AMT), the impact the AMT has on individuals, and the future of the AMT.
Credit available for CPA, Enrolled Agent.

Basic 2.0 CPE  
Bankruptcy Act of 2005

The focus of this course is on the new federal bankruptcy law and how it affects tax payments.
Credit available for CPA, Enrolled Agent.

Basic 2.0 CPE  
Capital Gains, Dividends and Income Brackets: Impact of the Reduced Tax Rates (Second Edition)

This course reviews the impact of recent tax rate changes on capital gains, dividends and income brackets.
Credit available for CFPTM, CPA, Enrolled Agent.

Update 2.0 CPE  
Circular 230: Staying Compliant (Second Edition)

This course explores Circular 230, the IRS?s rules of practice.
Credit available for CPA, Enrolled Agent.

Basic 2.0 CPE  
Developments in 2007 for Individuals

Top developments for 2007 that affect individual taxpayers are explained, including tax legislation, court decisions, new regulations, and helpful IRS guidance.
Credit available for CPA, Enrolled Agent.

Basic 2.0 CPE  
Divorce and Taxes: Child-Related Issues

This course reviews the child-related tax aspects of divorce, with specific emphasis on child support payments, dependency exemptions, medical deductions, and credits available for divorced or separated parents.
Credit available for CPA, Enrolled Agent.

Overview 2.0 CPE  
Divorce and Taxes: Innocent Spouse and Filing Status

This course has been prepared to provide an overview of the tax aspects of innocent spouse and filing status issues related to divorce.
Credit available for CPA, Enrolled Agent.

Basic 3.0 CPE  
Divorce and Taxes: Property Transfers During Marriage or Incident to Divorce

This course has been prepared to provide an overview of the tax aspects of divorce, with specific emphasis on minimizing the overall tax liability of property transfers related to a divorce. It is designed to orient you with the latest changes in the field of taxation.
Credit available for CPA, Enrolled Agent.

Basic 4.0 CPE  
Divorce and Taxes: Tax Consequences of Alimony and Separate Maintenance Course

This course enables participants to attain a basic level of knowledge of the fundamental tax principles related to alimony or separate maintenance payments.
Credit available for CPA, Enrolled Agent.

Basic 3.0 CPE  
Economic Distress: Tax Rules for Alleviation

This course focuses on tax pathways out of economic distress for both individuals and businesses.
Credit available for CPA, Enrolled Agent.

Overview 2.0 CPE  
Education Tax Incentives: Opportunities and Strategies (Third Edition)

This course explains the 11 major tax incentives available for higher education.
Credit available for CFPTM, CPA, Enrolled Agent.

Overview 2.0 CPE  
Health Care Options and the Tax Rules That Affect Them

This course focuses on health care options and the tax rules that affect them.
Credit available for CPA, Enrolled Agent.

Overview 2.0 CPE  
Home Office: Expenses and Deductions (2007-2008 Edition)

This course will guide you through the ins and outs of maximizing business deductions for home offices.
Credit available for CFPTM, CPA, Enrolled Agent.

Update 5.0 CPE  
IRS Audit Process (Second Edition)

This course provides an overview of IRS audit programs. It provides both a "big picture", and reviews the activities of particular IRS offices.
Credit available for CPA, Enrolled Agent.

Overview 3.0 CPE  
IRS Enforcement Programs

This course provides an overview of recent IRS enforcement programs and highlights the plans of the IRS in the future.
Credit available for CFPTM, CPA, Enrolled Agent.

Overview 3.0 CPE  
IRS Tax Enforcement: Crackdown on Abuse

This course reviews IRS's renewed emphasis on enforcement and the various techniques the agency is using to combat tax evasion, tax shelters, and abusive transactions.
Credit available for CFPTM, CPA, Enrolled Agent.

Update 2.0 CPE  
Itemized Deductions: What Is and Is Not Deductible

This CPE course provides a detailed explanation of the six types of itemized deductions that individual taxpayers may use.
Credit available for CFPTM, CPA, Enrolled Agent.

Basic 3.0 CPE  
Kess on the 2004 Tax Legislation: Insights and Strategies

In Kess on the 2004 Tax Legislation: Insights and Strategies, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at the 2004 tax acts -- the Working Families Tax Relief Act of 2004 and the American Jobs Creation Act of 2004.
Credit available for CFPTM, CPA, Enrolled Agent, Personal Financial Specialist.

Update 6.0 CPE  
New Tax Breaks from Congress: Energy Incentives, Hurricane Relief and Phased-In Benefits

This course reviews new tax breaks from Congress, including energy tax incentives, hurricane relief and phased-in benefits.
Credit available for CPA, Enrolled Agent.

Update 3.0 CPE  
Passive Activity Loss Limitations

This course provides an overview of the passive activity loss rules.
Credit available for CFPTM, CPA, Enrolled Agent.

Overview 3.0 CPE  
Primary Residence and Vacation Home as a Personal Tax Shelter

This course examines how a primary residence and a vacation home can be a personal tax shelter.
Credit available for CFPTM, CPA, Enrolled Agent.

Overview 2.0 CPE  
Tax Accounting Methods (Second Edition)

Tax Accounting Methods (Second Edition) provides an overview of the basic rules and will help practitioners gain a full understanding of this tax accounting concept.
Credit available for CFPTM, CPA, Enrolled Agent.

Basic 3.0 CPE  
Tax Accounting Periods (Second Edition)

This CPE course provides an overview of the basic rules for tax accounting periods and concepts.
Credit available for CFPTM, CPA, Enrolled Agent.

Basic 2.0 CPE  
Tax Breaks for Energy Conservation for Individuals and Businesses

This course focuses on individual and business tax breaks for energy conservation that were brought about by the Energy Tax Incentives Act of 2005.
Credit available for CFPTM, CPA, Enrolled Agent.

Update 2.0 CPE  
Tax Breaks for Going Green

This course describes tax breaks for going "green" for both individuals and businesses.
Credit available for CPA, Enrolled Agent, Personal Financial Specialist.

Basic 2.0 CPE  
Tax Credits: Personal (Third Edition)

Tax Credits: Personal is designed to provide participants with an overview of personal tax credits.
Credit available for CFPTM, CPA, Enrolled Agent.

Basic 4.0 CPE  

Travel and Entertainment: Expenses and Deductions (2007-2008)

This course will guide you through the ins and outs of maximizing business deductions for travel and entertainment by providing detailed, clear explanations and practical examples of how the tax law is applied.
Credit available for CFPTM, CPA, Enrolled Agent.

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Update 6.0 CPE