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Basic Principles of Federal and California Taxation of Individuals (2026)

About Course

This comprehensive introductory course is designed for individuals seeking to become California Registered Tax Preparers (CRTPs) and meets the qualifying education requirements established by the California Tax Education Council (CTEC).

Successful completion of this course satisfies the 60-hour qualifying education requirement to register with CTEC and prepare taxes for a fee in the state of California.

  • Complete at your own pace
  • Unlimited exam attempts

Course Content

Course Modules
This course provides comprehensive coverage of federal and California taxation as it applies to individuals. It is specifically designed for those seeking to meet the educational requirements to become registered tax preparers in the state of California. The duration of the course is 60 hours and is structured into 15 modules, each focusing on key taxation topics, including income recognition, deductions, credits, filing requirements, and state-specific regulations. You are required to complete all 15 modules before you are eligible to attempt the final course examination. Each module builds on prior material, so timely and sequential completion is essential for success in the course. Successful completion of this course will help prepare you for professional work in tax preparation and ensure you meet the foundational knowledge requirements established for California registered tax preparers.

  • Module 01 Overview of Federal and California Tax Laws
  • Module 02 Tax Administration
  • Module 03 Tax Formula, Tax Computation, and Filing Requirements
  • Module 04 Taxation of Employment Income and Fringe Benefits
  • Module 05 Deductions for Adjusted Gross Income
  • Module 06 Deductions from Adjusted Gross Income
  • Module 07 Other Deductions, Penalties, and Loss Limitations
  • Module 08 Tax Credits
  • Module 09 Basis, Assets, and Depreciation
  • Module 10 Capital Assets and Capital Gain Taxation
  • Module 11 Taxation of Business Assets
  • Module 12 Nontaxable Exchanges
  • Module 13 Passive Activity Rules
  • Module 14 The Alternative Minimum Tax
  • Module 15 Tax Preparer Professional Responsibility

Course Examination
The final examination is designed to assess your understanding of federal and California taxation, as well as your knowledge of professional ethics and compliance requirements for tax preparers. The exam consists of three separate parts, all of which are required: - Part 01 Federal Taxation (215 questions) - Part 02 California Taxation (75 questions) - Tax Preparer Ethics and Compliance (10 questions) You must achieve a minimum score of 70% on each part in order to successfully pass the final examination. Passing only one or two sections is not sufficient; all three sections must meet the minimum score requirement. Unlimited exam attempts are allowed. Students may retake any portion of the exam as needed until a passing score is achieved on all three parts.