For Current Tax Preparers - 2023 Edition for 2022 Returns
In becoming a tax practitioner, professionals must have a foundation in many basic areas to be able to exercise appropriate judgement and develop a plan for researching more complicated issues. Small Business II will continue focusing on essential knowledge necessary to provide tax services to a variety of clients. Specifically, customers will explore the following topics:

• Fundamentals of corporate taxation along with the basics for preparing appropriate tax forms,
  
• Amended return process along with when a corrected return should be filed and when new legislation or guidance warrants changing a previously filed return,
  
• Principal issues regarding the income taxation of trusts and estates along with the basics for preparing appropriate tax forms, and
  
• Regulation of tax preparers and practitioners