Vehicle Interest Deduction - 0.2 CPEA Narrow Deduction With Very Specific Rules. Clients purchasing new vehicles often assume interest on their auto loan is deductible. In reality, the vehicle interest deduction is limited, temporary, and subject to strict eligibility and income rules that can easily be misunderstood. This course gives you the clarity needed to determine when the deduction applies and when it doesnt so you can guide clients accurately during this limited opportunity.

qualified plans

The course counts as ethics for Enrolled Agents and California Registered Tax Preparers and federal taxation for CPAs

cost segregation study fees

CPA Field of Study:  Federal Tax Subject Publication Date: 4/16/2026  Instructional Delivery Method: Self-Study  Level:  Intermediate Prerequisites: None Advanced Preparation: No Advanced Preparation Required Author: Lee Reams

LLCs electing corporate treatment

NASBA CPA Field of Study:  Federal Taxation Publication Date: 5/04/2026  Instructional Delivery Method: Self-Study  Level:  Intermediate Prerequisites: None Advanced Preparation: No Advanced Preparation Required Author: Lee Reams

S corporation shareholders

This course reviews the key tax issues practitioners should recognize when advising clients who provide or pay for eldercare

and post-death tax planning strategies

The firm can grow without burnout

strict identification deadlines

Inherited IRA rules have become significantly more complex since the SECURE Act eliminated the traditional stretch IRA for most beneficiaries