Self Study: Annual Federal Tax Refresher (910)

Register for this course:

The meeting times for this class are in the past. Please check here for additional meeting times.

Meeting Times:

Available for purchase through Sunday, December 31, 2023 Mountain Time.


This course is in the past and can no longer be purchased.

Delivery Method:

Self Study

Credit Hours:

6.0 IRS Federal Tax Refresher MF2AY-A-01422-23-S

Field of Study:


Course Level:



Working knowledge of U.S. federal income taxation

General Description:

This course is for non-exempt preparers who wish to earn the IRS Annual Filing Season Program record of completion.
CPAs and enrolled agents are NOT allowed to earn credit for this course.

The course is a high level overview of IRS-specified topics related to preparation of 2023 tax returns in 2024, and in order to receive credit, the IRS requires you pass a 100-question exam over those topics. You take the exam online, any time after you attend the course through December 31, 2023. You have three hours in one sitting to complete the exam. You must complete the exam with a passing score (70%) by midnight on December 31, 2023. You may attempt the exam up to 8 times if necessary. For more information on the IRS Annual Filing Season Program, see

Learning Objectives:

Course Topics Specified by the IRS

Domain 1 - New Tax Law/Recent Updates

  • Annual inflation and cost of living adjustments
  • New standard mileage rates
  • Filing status name change - qualifying widow(er) to qualifying surviving spouse
  • Updated digital asset question language and instructions
  • Third Party Network Transactions (Form 1099-K) change in reporting requirement
  • Required Minimum Distribution age change
  • Reduction in excise tax on certain accumulations in qualified retirement plans
  • Energy Efficient Home Improvement Credit (§25C)
  • Residential Clean Energy Property Credit (§25D)
  • Clean Vehicle Credits (§30D and §25E)
Domain 2 - General Review
  • Taxability of earnings
  • Schedule B: interest, dividends, foreign accounts, and trusts
  • Reporting and taxability of retirement income
  • IRAs (contributions, deductions, distributions, and 10% penalty)
  • Reporting and taxability of unemployment compensation
  • Alimony
  • Schedule C
    • Determination of gross income & deductions
    • Business versus hobby
    • Business use of home
    • Recordkeeping requirements
    • Entertainment expenses
    • Section 179 expense limits
    • Depreciation
  • Schedule D and Form 8949, capital gains and losses
  • Standard Deduction
  • Schedule A, Itemized deductions
    • Medical and dental expenses
    • State and local tax deduction
    • Home mortgage interest and home equity loans
    • Charitable contributions
    • Federally declared disaster area casualty loss deduction
    • Moving expense deduction suspended and reimbursement taxable
    • Recordkeeping and documentation of deductions
  • Tax credit eligibility
  • Overview Topics
    • Tax treatment of the acquisition and disposition of digital assets
    • Alternative Minimum Tax (AMT)
    • QBI deduction
    • Kiddie Tax
    • Section 529 Plans
    • Achieving a Better Life Experience (ABLE) account
    • Cancellation of student debt
    • Net operating loss (NOL)
    • Premium Tax Credit
    • Employee fringe benefits
    • Depreciation of rental property
  • Withholding and estimated tax payments
  • Balance due and refund options
  • Tax return due dates and filing for extensions
Domain 3 - Practices, Procedures and Professional Responsibility
  • Tax-related identity theft
  • Safeguarding taxpayer data
  • Overview and expiration of Individual Taxpayer Identification Numbers (ITINs)
  • Preparer penalties
  • Tax preparation due diligence
  • E-file requirements
  • Annual Filing Season Program Requirements


Mark A. Vogel is a retired professor and director of the University of Denver Graduate Tax Program, where for 38 years he taught courses in individual, fiduciary, tax accounting, partnership, and corporate taxation. He is the author of Divorce Taxation Guide (John Wiley & Sons) and Individual Taxation (Shepards/McGraw-Hill). He received a J.D. and LL.M. in Taxation from the University of Denver College of Law and an undergraduate accounting degree from the University of Notre Dame. He is also a CPA licensed in Illinois.

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