15-hour AFTR-Exempt Tax Preparer Package

This package satisfies the full continuing education requirement to be eligible for the IRS Annual Filing Season Program Record of Completion for PTIN holders who are NOT required to complete the 6-hour AFTR course. It includes courses listed below, which satisfy the following categories:

• Federal Tax Law - 10 hours
• Federal Tax Updates - 3 hours
• Ethics - 2 hours

All course materials are provided as PDF files that can be downloaded from your account immediately after purchase, exams are administered online and are accessed by logging in to your account. The IRS requires a passing score of 70% for each course. Exams can be retaken as many times as needed at no additional cost.

Sequoia CPE is an IRS Approved Continuing Education Provider, our provider ID is XE26W.

See Am I Exempt? if you are unsure whether this is the correct package for your requirements.

10-Hour Federal Tax Topics

	This course is designed to meet the 10 hour federal tax law requirement for the Annual Filing Season Program (AFSP). This course will guide you through the ins and outs of maximizing business deductions for car expenses, travel and entertainment, and home offices. It includes detailed, clear explanations and practical examples of how the tax law is applied.	Course Info: Course #: 200C Delivery: Self-Study CPE Hours: 10 Course Level: Basic Prerequisites: None Advanced Preparation: None Category: Federal Tax Law Total Pages: 233 Questions: 50
IRS Program Approval Number: XE26W-T-00144-17-S
Course Objectives To identify current information related to transportation expenses To recognize how the Code determines where a taxpayer’s tax home is located To identify the tax consequence of the designation of temporary assignment vs. permanent assignment To recognize what travel expenses are deductible To recall the rules regarding deductions for luxury water travel To identify the requirements for deducting entertainment expenses To identify the restrictions on the deductions for business gifts To recall deductible transportation expenses To identify the section 179 deduction requirements To recognize the rules regarding depreciation of transportation vehicles To recognize the various record keeping requirements for travel, entertainment, gift, and transportation expenses To identify what is required to adequately account to an employer for employee business expenses To recognize the tax rules regarding the business use of a home To identify how daycare facilities in a home qualify for different rules than other businesses Table of Contents

3-Hour Federal Tax Update

	This course is designed to meet the 3 hour federal tax law updates requirement for the Annual Filing Season Program (AFSP). This course provides a brief overview of important tax changes for 2017 to the individual income tax laws as well as a review of important changes from recent years. Topics covered include annual inflation updates, the Protecting Americans From Tax Hikes (PATH) Act of 2015, expanded due diligence requirements for certain credits, best practices concerning tax related identity theft and safeguarding taxpayer data, and a review of tax due dates for the upcoming year.	Course Info: Course #: 300C Delivery: Self-Study CPE Hours: 3 Course Level: Basic Prerequisites: None Advanced Preparation: None Category: Federal Tax Updates Total Pages: 57 Questions: 15
IRS Program Approval Number: XE26W-U-00145-17-S
Course Objectives To identify annual inflation adjustments for 2017 To recall the changes to tax law from the PATH Act To recognize the enhanced due diligence requirements for the EITC, AOTC, and CTC To identify warning signs of tax related identity theft To recognize best practices in safeguarding taxpayer information To identity the due date for filing an individual income tax return in 2017 Table of Contents

2-Hour Ethics for Tax Preparers

	This course is designed to meet the 2 hour ethics requirement for the Annual Filing Season Program. It discusses various frivolous tax arguments and scams in relation to a federal tax preparer’s ethical obligations under IRS Circular 230. Additional information is provided on the civil and criminal penalties that can apply to your clients and the various penalties that can apply to you, the tax preparer, that violates ethical standards and your obligations under Circular 230. Abusive tax preparer statistics are used to reinforce the examples of ethical violations by tax return preparers.	Course Info: Course #: 400C Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None Category: Ethics Total Pages: 46 Questions: 10
IRS Program Approval Number: XE26W-E-00152-17-S
Course Objectives To recognize the most common frivolous tax positions To identify the civil and criminal penalties that may be assessed in frivolous tax cases To identify the current “Dirty Dozen” tax scams Table of Contents