Notice of Non-Compliance with The Federal Americans with Disabilities Act and Similar California Statutes

The materials presented in this course are not made accessible as required by the Americans with Disabilities Act and similar California state statutes, and contain complex graphics, images, transcripts and captions that are not easily distinguished. In case you have difficulty accessing the course content, graphics, images, transcripts and captions, please contact the Disability Resources Department (DRD) for assistance. The DRD offers services designed to assist students who require accommodations. To contact the DRD, you may:

Visit the DRD office in person. DRD offices are located on the third floor of Bertolini Hall on Santa Rosa campus and in Room 101 of Jacobs Hall on Petaluma campus;
Call the DRD office on Santa Rosa campus at 707-527-4278 and the DRD office on Petaluma campus at 707-778-2491 to make an appointment; or
Email DRD at disabilityinfo@santarosa.edu.

Welcome to BAD 101 Enrolled Agent Examination Series: Taxation of Individuals

This is a fully online class with three hours of online instruction. Please read the course syllabus carefully.

Course Modules

STUDY UNIT 1: Filing Requirements

STUDY UNIT 2: Gross Income

STUDY UNIT 3: Business Deductions

STUDY UNIT 4: Above-the-Line Deductions and Losses

STUDY UNIT 5: Itemized Deductions and Qualified Business Income Deduction

STUDY UNIT 6: Alternative Minimum Tax and Other Taxes, Tax Credits, and Payments

STUDY UNIT 7: Basis

STUDY UNIT 8: Adjustments to Asset Basis and Capital Gains and Losses

STUDY UNIT 9: Related Parties, Business Property, and Installment Sales

STUDY UNIT 10: Nonrecognition Property Transactions

STUDY UNIT 11: Individual Retirement Accounts

STUDY UNIT 12: Gift Tax

STUDY UNIT 13: Estate Tax