Unless otherwise indicated, a grade of C or higher is required for all prerequisite
Preparation of Federal and California income tax returns for individuals using tax
software and manually. Topics include income tax law, theory, and practice, and preparation
of Form 1040 (Individual), Schedules A (Itemized Deductions), B (Interest and Dividends),
C (Profit or Loss from a Business), D (Capital Gains and Losses), and tax credits.
Students who successfully complete this course may apply to CTEC, the California Tax
Education Council, to become a Registered Tax Preparer in California. This course
is part of the Enrolled Agent Exam Preparation Series. Taxation of Individuals includes
topics tested on the Regulation (REG) section of the CPA exam. This course is part
of the CPA Exam Preparation Series, which is intended to meet the education requirement
to sit for the CPA exam.