CE/CPE Course Information

Adjustments to Income Tax Liability: Credits, Alternative Minimum Tax, FICA (2026)

CPE Credits: 4
Subject Area: Taxation
Field of Study: Taxes
Program Level: Overview
Delivery Method: QAS Self-Study
Lesson Version: 2026
Publication/Revision Date: October 19, 2026
Prerequisites/Advanced Preparation: None
Written By: James R. Hasselback, Ph.D.

Learning
Objectives
After completing this course, you will be able to
  • Identify nonrefundable personal tax credits
  • Answer questions about the Foreign Tax Credit
  • Identify the requirements for utilizing the General Business Credit
  • Identify refundable credits
  • Calculate the personal alternative minimum tax
  • Calculate FICA taxes
Course Topics
  1. Nonrefundable Personal Credits
  2. Foreign Tax Credit (FTC) (IRC Sec. 901)
  3. General Business Credit (IRC Sec. 38)
  4. Refundable Credits
  5. Alternative Minimum Tax (AMT) (IRC Sec. 55)
  6. FICA (Federal Insurance Contributions Act) (IRC Secs. 3101-3128)

This QAS self-study course consists of an Audiovisual presentation, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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For more information regarding administrative policies such as complaints and refunds, please contact our CPE Department at (800) 874-5346 ext. CPE (273).

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