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First Time Online Users should order first Then Create Account. New or first time online users, Step 1: Purchase Your Package(s) Step 2: Create Your Account

In order to sign up for CPElite's newsletters and CPE credits, choose a package, course, or individual newsletter below. Once you purchase access, you will be directed to create a new account after purchase. When you log in, you will have a customized account page with links to the items you purchased and links to the quizzes to get your CPE credits. Choose an item below to get started.

New 2018 Packages!

2018 Unlimited CPE - 66 hrs

2018 Unlimited CPE Online Only Package – up to 66 hours of CPE - $175. Courses available by PDF format only, with quizzes online. Includes four quarterly 4-hour issues of The Elite Quarterly – Taxation (plus 2 hour Ethics issue for enrolled agents) and courses available in PDF format. The 2018 courses must be completed by December 31, 2018, under this option. All of our materials are approved by the Return Preparer Office.

Included Newsletters:

Spring 2018 Issue (4 hrs)
Summer 2018 Issue (4 hrs)
Ethics 2018 Issue (2 hrs)
Fall 2018 Issue (4 hrs)
Winter 2018 Issue (4 hrs)

Included 2018 Courses

Affordable Care Act - Employer Mandate (3 hrs)
Earned Income Credit (3 hrs)
S Corporations (3 hrs)
Partnership Taxation (2 hrs)
Corporate Taxation (2 hrs)
2018/2017 Easy Update & Inflation Adjustments (6 hrs)
Tax Cuts & Jobs Act Summary  (4 hrs)
Selected Business Expenses (2 hrs)
Passive Loss and at Risk Rules (2 hrs)
Getting Cash out of your Business (3 hrs)
Entities and Title (2 hrs)
Education Tax Benefits (2 hrs)
Divorce Transfers and Settlements (2 hrs)
Business Travel and Entertainment (2 hrs)
Assets Income and Cash (2 hrs)
Retirement Plans Pensions Annuities (3 hrs)
Home Office Deductions (3 hrs)
Affordable Care Act - Individual Provisions (2 hrs)

Price: $175


2018 EA Package - 24 hrs

24 hours of CPE – $155.  This satisfies the average annual continuing  education requirement for Enrolled Agents.  Includes four quarterly 4-hour issues of The Elite Quarterly – Taxation  (plus 2 hour Ethics issue for enrolled agents) and one course by PDF format. All of our materials are approved by the Return Preparer Office.

Included Newsletters:

Spring 2018 Issue (4 hrs)

Summer 2018 Issue (4 hrs)

Ethics 2018 Issue (2 hrs)

Fall 2018 Issue (4 hrs)

Winter 2018 Issue (4 hrs)

Also includes one of three Course Options-

[1] Affordable Care Act - Employer Mandate - 3 hrs / Earned Income Credit - 3 hrs - (Total 6 hrs)

[2]  2018/2017 Easy Update & Inflation Adjustments - 6 hrs

[3] Corporate Taxation - 2 hrs / Partnership Taxation - 2 hrs / S Corporations - 3 hrs* 1 free hour! (Total 7 hrs)

Price: $155


2018 Annual Subscription - 18 hrs

2018 Annual Subscription to The Elite Quarterly – 18 hours of CPE - $135. Includes four quarterly 4-hour issues of The Elite Quarterly – Taxation (plus 2 hour Ethics issue for enrolled agents). All of our materials are approved by the Return Preparer Office.

Included Newsletters:

Spring 2018 Issue (4 hrs)

Summer 2018 Issue (4 hrs)

Ethics 2018 Issue (2 hrs)

Fall 2018 Issue (4 hrs)

Winter 2018 Issue (4 hrs)

Price: $135


Other CPE Options- Individual newsletters & courses

From 2 - 6 hrs each

All of our materials are approved by the Return Preparer Office.

The Elite Quarterly, per issue, no subscription [O]

Each issue of The Elite Quarterly may be purchased individually at a cost of $10 per CPE hour.

The Elite Quarterly, Taxation

Spring Issue (4 hrs) $40

Summer Issue (4 hrs) $40

Ethics Issue (2 hrs) $20

Fall Issue (4 hrs) $40

Winter Issue (4 hrs) $40


CPE COURSE OFFERINGS - PDF files with online testing

AFFORDABLE CARE ACT - EMPLOYER MANDATE - 3 HRS

Recommended CPE Credit: 3 Hrs [B] The Patient Protection and Affordable Care Act (PPACA) has brought about the most significant change in healthcare since the passage of the 1965 legislation that authorized Medicare. It imposes healthcare-related requirements on health plans, health insurers, employers and individuals.

Eligible small employers may receive tax credits for providing health insurance coverage to their employees, and large employers may find themselves subject to tax penalties for failing to provide such employee coverage. This course will review the principal coverage provisions of the law and will examine its tax impact on employers.

Price: $30.00

EARNED INCOME TAX CREDIT - 3 HRS

Recommended CPE Credit: 3 Hrs [B] EIC claims are also increasing in both number and amount. In the ten year period ending in 2010, the number of EIC claims increased from 19.6 million to 27.4 million, an increase of 39.8%. Not only had the number of claims for EIC increased over the period, the average credit per family also increased by 28.8%, from $1,704 at the beginning of the period to $2,194 in the year the 10-year period ended. The combination of an increased number of EIC claims coupled with an increase in the average credit caused the total amount of EIC claimed to skyrocket by 82.3% over the period from $33.4 billion to $69.7 billion.

In a recent year, 148.7 million individual federal tax returns were filed, and 28.9 million—19.4% of individual taxpayers—claimed the Earned Income Credit. Based on that percentage, it would not be unexpected that approximately one taxpayer in every five may claim the EIC.

Price: $30.00

2018/2017 EASY UPDATE & INFLATION ADJUSTMENTS - 6 HRS

Recommended CPE Credit: 6 Hrs [B] This course examines key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation in an overview format that is easy to reference. The emphasis is on quick access to major tax changes having special meaning to the tax practitioner and return preparer. The course is a great resource and way for professionals and staff alike to easily get the “big chunks” and bring their professional knowledge up to speed.

Price: $60.00

CORPORATE TAXATION - 2 HRS

Recommended CPE Credit: 2 Hrs [B] This course examines and explains the basics of corporate taxation. The focus is on regular or C corporations, their formation, and operation under tax law. The advantages and disadvantage of corporations are examined; incorporation and capitalization issues are discussed; and, basic tax rates and specialty taxes are reviewed. The tax treatment of operational expenses and deductions are outlined; and accounting periods and methods are explored. Finally, the dangers of multiple corporations and corporate distributions are highlighted.

Price: $20.00

PARTNERSHIP TAXATION - 2 HRS

Recommended CPE Credit: 2 Hrs [B] The course will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its solution.

Price: $20.00

S CORPORATIONS - 3 HRS

Recommended CPE Credit: 3 Hrs [B] In this course, the intricacies of setting up and terminating an S corporation are detailed and taxation is discussed. The numerous advantages and disadvantages of this entity are identified to help practitioners determine whether the S corporation is most suitable for their clients. Eligible domestic corporations can avoid double taxation by electing to be treated as an S corporation under the rules of Subchapter S. Subchapter S provides an optional method of corporate taxation and allows small business corporations to elect unusual tax treatment. The S corporation is taxed like a partnership, but in other respects, S corporations are taxed like C corporations.

Price: $30.00

Tax Cuts & Jobs Act Summary - 4 HRS

Recommended CPE Credit: 4 Hrs [B] The Tax Cuts & Jobs Act ("TCJA") was approved by Congress December 20, 2017, and signed by President Trump on December 22, 2017. The Act impacts virtually every individual and business in a way not seen in over 30 years. With most provisions effective 2018, it lowers the individual and corporate tax rates, repeals numerous tax credits and deductions, enhances the child tax credit, boosts business expensing, and impacts the Affordable Care Act (ACA) by effectively repealing the individual mandate.

This course is an overview providing reference to selected individual, education, business, retirement, insurance, international and estate tax provisions enacted or indexed for inflation by the TCJA. The resulting major tax changes carry special meaning to the tax practitioner and return preparer. The course is intended to be a resource for tax professionals and staff alike to gain easy access to the most important major changes enacted by TCJA.

Price: $40.00

Selected Business Expenses - 2 HRS

Recommended CPE Credit: 2 Hrs [B] Business expenses are the costs of carrying on a trade or business, and they are usually deductible if the business is operated to make a profit. This course reviews various expenses that businesses may deduct and the requirements that must be met for those expenses to qualify for deduction. Furthermore, practitioners can use this as a guide to determine which of their clients’ taxes are deductible as business expenses.

Price: $20.00

Passive Loss and at Risk Rules - 2 HRS

Recommended CPE Credit: 2 Hrs [B] With the adoption of the passive loss limitation rules, taxpayers are looking to CPAs for guidance related to what deductions are allowed, disallowed, or suspended. Updating practitioners on the practical aspects of §469, this course addresses the needed skill to handle these pragmatic issues. Fundamentals are reviewed, planning opportunities are identified, and creative strategies are discussed and evaluated along with remaining traditional approaches. The goal of this instructive course is to understand and solve client problems under §469, with emphasis on tax savings ideas. Participants will learn to master the proper administration of these complex and often cumbersome provisions.

Price: $20.00

Getting Cash out of your Business - 2 HRS

Recommended CPE Credit: 2 Hrs [B] This course examines the various ideas, methods, and techniques capable of optimizing the overall compensation package for key employees and principals in small to medium-sized businesses. Qualified and non-qualified deferred compensation, benefit targeting, insurance programs, statutory fringe benefits, interest-free loans, and investment planning are investigated. Consideration is given to indirect compensation in the form of business entertainment, expense accounts, auto use, travel, and transportation. The new field of professional services is probed to provide tax, financial and estate planning to the key executive.

Price: $30.00

Entities and Title - 2 HRS

Recommended CPE Credit: 2 Hrs [B] Before launching into an estate planning program, it’s important to know who owns what and exactly for whom you are planning. This requires that methods of holding title must be analyzed, considered, and selected. Sole proprietorships, S corporations, C corporations, partnerships, and limited liability companies are analyzed as to formation, operation, and ultimate disposition. Since who or what holds title imposes its own unique tax and legal consequences on the estate plan, emphasis is given to the maximization of tax benefits in each business format. While each has its own separate characteristics, several may be used together in more sophisticated planning.

Price: $20.00

Education Tax Benefits - 2 HRS

Recommended CPE Credit: 2 Hrs [B] Today taxpayers must plan for their children's education. Touching on various topics such as qualified tuition programs (QTPs), scholarships and fellowships, this mini-course examines the tax treatment of costs related to education. Practitioners will learn the ins and outs of the tax benefits concerning education and will be able to identify those educational expenses that are deductible. Additionally, financial planning strategies and techniques are outlined to better prepare taxpayers for future educational costs.

Price: $20.00

Divorce Transfers and Settlements - 2 HRS

Recommended CPE Credit: 2 Hrs [B] Participants will learn how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers and asset divisions are examined with an emphasis on planning considerations. This course reviews property settlements and other transfers incident to divorce. Basis allocation, third party transfers and purchases between spouses are also examined. Common pitfalls for the unwary such as transfers in trust, installment notes, and purchases between spouses are analyzed. Application of these tax principles is exampled in selected asset divisions of the residence, business interests, insurance, and pension benefits.

Price: $20.00

Business Travel and Entertainment - 2 HRS

Recommended CPE Credit: 2 Hrs [B] Taxpayers are once again looking to tax preparers for guidance and planning related to travel and entertainment expenses. This comprehensive course examines and explains the practical aspects of business travel and entertainment deductions. To determine the expenses that taxpayers are able to deduct, fundamentals are reviewed and planning opportunities are identified. Practitioners will learn to master the proper administration of these complex and often cumbersome provisions.

Price: $20.00

Assets Income and Cash - 2 HRS

Recommended CPE Credit: 2 Hrs [B] Taxpayers are once again looking to CPAs for guidance and planning related to travel and entertainment expenses. This comprehensive course examines and explains the practical aspects of business travel and entertainment deductions. To determine the expenses that taxpayers are able to deduct, fundamentals are reviewed and planning opportunities are identified. Practitioners will learn to master the proper administration of these complex and often cumbersome provisions.

Price: $20.00

Retirement Plans Pensions Annuities - 3 HRS

Recommended CPE Credit: 3 Hrs [B] We are all (including tax practitioners) getting older, and the need for effective retirement planning has never been greater. This course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax saving strategies. Designed to improve the quality of services to clients and the profitability of engagements, this presentation integrates federal taxation with retirement planning. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual. Distribution options from IRAs and other retirement plans are explored.

Price: $30.00

Home Office Deductions - 3 HRS

Recommended CPE Credit: 3 Hrs [B] Each year the U.S. Census Bureau publishes what it refers to as nonemployer statistics that may provide information about the increased importance of the business use of taxpayers’ homes. A “nonemployer,” for purposes of the statistics, is defined as a business that has no paid employees, has annual business receipts of at least $1,000 and is subject to federal income taxes. These nonemployers may be organized as corporations, partnerships or sole proprietorships. Because they have no paid employees, nonemployers are more likely than others to operate their businesses from their homes and seek a home office tax deduction.

The data supplied on nonemployers show a generally increasing number of these businesses, from a total of 19.5 million in 2004 to 24.3 million in 2015. Although they have no paid employees, they account for significant receipts. In 2004 they produced receipts of $887 billion; by 2015, those receipts had grown to $1.1 trillion. Clearly, the likelihood that any tax return preparer will be required to prepare a taxpayer’s tax return with a home office deduction is significant and is becoming more likely each year.

This course will examine the federal income tax deduction for business use of a home and will discuss:

  • Qualifying for a home office tax deduction;
  • Determining a taxpayer’s home office deduction using the actual expense and simplified methods;
  • The special home-office deduction rules that apply to daycare facilities;
  • The taxpayer’s home-office deduction recordkeeping requirements; and
  • Where to take the deduction and the forms a tax preparer must use in connection with it.

Price: $30.00

Affordable Care Act - Individual Provisions - 2 HRS

Recommended CPE Credit: 2 Hrs [B] By changing many of the rules traditionally applicable to health insurance and imposing healthcare-related requirements on virtually every individual, the Patient Protection and Affordable Care Act (PPACA) is likely to affect virtually every person in the United States in some way.

The law imposes various tax increases in order to generate revenue and uses a carrot and stick approach to ensure compliance with its provisions by offering tax credits for compliance and imposing tax penalties for non-compliance. This course will review the principal provisions of the law affecting individuals and will consider the:

  • Coverage-related provisions of the PPACA addressing –
    • Plan grandfathering pursuant to which health coverage in force at the time of the law's passage may be continued,
    • The prohibition of pre-existing condition exclusions,
    • The proscription of lifetime and annual benefit limits,
    • The limitation of health coverage rescissions,
    • The requirement for certain patient protections,
    • The general requirement for universal health care coverage, and
    • The requirement that plans covering children extend child coverage until age 26;
  • Various personal income tax changes affecting taxpayers; and
  • Tax credits and tax penalties authorized under the law to help enforce the requirement that individuals maintain minimum essential coverage.

Price: $20.00


2017 Packages

2017 EA Package

2017 EA Package - 24 hours of CPE – $155  This satisfies the average annual continuing education requirement for Enrolled Agents. Includes four quarterly 4-hour issues of The Elite Quarterly – Taxation (plus 2 hour Ethics issue for enrolled agents) and 6 additional hours in PDF format. Please select one of our eight 6-hour courses by emailing to cpeliteinc@a0l.com

Included Newsletters:

Spring 2017 Issue (4 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-U-00075-17-S

Summer 2017 Issue (4 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-U-00076-17-S

Ethics 2017 Issue (2 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-E-00074-17-S

Fall 2017 Issue (4 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-U-00078-17-S

Winter 2017 Issue (4 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-U-00079-17-S

Plus a 6 hour courses, chosen after purchase:

Price: $155

 


2017 Annual Subscription

2017 Annual Subscription to The Elite Quarterly – 18 hours of CPE - $135.  Includes four quarterly 4-hour issues of The Elite Quarterly – Taxation (plus 2 hour Ethics issue for enrolled agents).

Single Quarterly newsletter - 4 hours of CPE credit - $40.

Included Newsletters:

Spring 2017 Issue (4 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-U-00075-17-S

Summer 2017 Issue (4 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-U-00076-17-S

Ethics 2017 Issue (2 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-E-00074-17-S

Fall 2017 Issue (4 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-U-00078-17-S

Winter 2017 Issue (4 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-U-00079-17-S

Price: $135 


2017 Unlimited CPE

2017 Unlimited CPE Online Package – up to 66 hours of CPE - $175. Courses available by PDF format only, with quizzes online. Includes four quarterly 4-hour issues of The Elite Quarterly – Taxation (plus 2 hour Ethics issue for enrolled agents) and all eight courses available in PDF format. The 2017 courses must be completed by December 31, 2017, under this option.

Included Newsletters:

Spring 2017 Issue (4 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-U-00075-17-S

Summer 2017 Issue (4 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-U-00076-17-S

Ethics 2017 Issue (2 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-E-00074-17-S

Fall 2017 Issue (4 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-U-00078-17-S

Winter 2017 Issue (4 hrs)
Approved by the Return Preparer Office
IRS Program #QERWN-U-00079-17-S

Price: $175

 


For CPAs

2017 The Elite Quarterly—Taxation (18 hrs of CPE) [O] Four 4-hour issues of The Elite Quarterly—Taxation includes recent tax developments in legislation, the IRS, judicial decisions, and the Treasury. Also included is the 2017 Special Edition Ethics newsletter for Enrolled Agents which you can use for general cpe.

Price: $135


2017 The Elite Quarterly, per issue, no subscription [O]

Each issue of The Elite Quarterly may be purchased individually at a cost of $10 per CPE hour.

2017 The Elite Quarterly, Taxation

Spring 2017 Issue (4 hrs) $40
Approved by the Return Preparer Office
IRS Program #QERWN-U-00075-17-S

Summer 2017 Issue (4 hrs) $40
Approved by the Return Preparer Office
IRS Program #QERWN-U-00076-17-S

Ethics 2017 Issue (2 hrs) $20
Approved by the Return Preparer Office
IRS Program #QERWN-E-00074-17-S

Fall 2017 Issue (4 hrs) $40
Approved by the Return Preparer Office
IRS Program #QERWN-U-00078-17-S

Winter 2017 Issue (4 hrs) $40
Approved by the Return Preparer Office
IRS Program #QERWN-U-00079-17-S


 

2016 Annual Subscription

2016 Annual Subscription to The Elite Quarterly – 18 hours of CPE - $135($120 if paid by 2/15/18). Includes four quarterly 4-hour issues of The Elite Quarterly – Taxation (plus 2 hour Ethics issue for enrolled agents).

Included Newsletters:

Spring 2016 Issue (4 hrs)
IRS Program #QERWN-U-00058-16-S

Summer 2016 Issue (4 hrs)
IRS Program #QERWN-U-00060-16-S

Ethics 2016 Issue (2 hrs)
IRS Program #QERWN-E-00061-16-S

Fall 2016 Issue (4 hrs)
IRS Program #QERWN-U-00062-16-S

Winter 2016 Issue (4 hrs)
IRS Program #QERWN-U-00063-16-S

Price: $135  

Four 4-hour issues of The Elite Quarterly—Taxation includes recent tax developments in legislation, the IRS, judicial decisions, and the Treasury. Also included is the 2016 Special Edition Ethics newsletter for Enrolled Agents which you can use for general cpe.

Price: $135


2016 The Elite Quarterly, per issue, no subscription [O]

Each issue of The Elite Quarterly may be purchased individually at a cost of $10 per CPE hour.

2016 The Elite Quarterly, Taxation

Spring 2016 Issue (4 hrs) $40
IRS Program #QERWN-U-00058-16-S

Summer 2016 Issue (4 hrs) $40
IRS Program #QERWN-U-00060-16-S

Ethics 2016 Issue (2 hrs) $20
IRS Program #QERWN-E-00061-16-S

Fall 2016 Issue (4 hrs) $40
IRS Program #QERWN-U-00062-16-S

Winter 2016 Issue (4 hrs) $40
IRS Program #QERWN-U-00063-16-S