SKU *: crs-5123

Sell price $: 48.00

Course Author: Andrew Clark

Authored on: July 15, 2026

Course Preview:

Course Short Description:

This course focuses on the updated filing requirements surrounding individual taxpayers across all filing types.

Compliance Deep Tag: - None -

Credit Hours: 2.0

CPE Credits Awarded *: 2.0

Approval Status: - None -

Course is for: ** Main Course Library **

Course Duration: 2.0

Complexity of Content: Basic

Suppress in lists: No

Last Updated/Reviewed Date: Octobe 07, 2026

Course Topic: Tax

Prerequisitses:

No advanced preparation or prerequisites are required for this course.

Learning Objective:

Recognize the new standard deduction amounts across all filing statuses.
Identify the requirements that must be met to file as any of the five filing statuses.
Identify the new standard deduction and additional standard deduction amounts.
Recognize the circumstances that will disallow taxpayers from taking the standard deduction.
Identify when a taxpayer is required to file their federal income tax return.
Recognize the various penalties associated with filing a return or paying taxes late.
Identify the tax responsibilities and treatment of income associated with a recently deceased taxpayer.

Learning Tags:

Tax

Course Type: CPE Course

crs_type:

CPE Course

Format: on_demand

format_crs:

on_demand

Audit & Accounting: No

Careers: No

Ethics (NASBA): No

Excel: No

Finance: No

Human Resources (HR): No

Internal Audit: No

Leadership & Management: No

Marketing: No

Operations: No

Productivity & Tech: No

Risk Management: No

Sales: No

Tax: Yes

Free Trail: No

Other: No

Field of Study: Taxes

crs cat:

Tax

CPA: Yes

CPD-IES8: No

CMA: No

CFE: No

Yellow Book: No

CGFM: No

CIA: No

CRMA: No

CPP: No

FPC: No

CTP: No

FP&A: No

CISM: No

CRISC: No

CISA: No

CIST: No

CRFS: No

SHRM-CP: No

SHRM-SCP: No

PHR: No

SPHR: No

GPHR: No

aPHR: No

PHRca: No

PHRi: No

SPHRi: No

crma_irs: No

cert type:

CPA

Enable/Disable: Yes

CPE Credits CPA: 2.0

Field of Study CPA: Taxes

CPE Delivery Method CPA: QAS Self-Study

Program Location CPA:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

Illumeo is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890

In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.

Enable/Disable: No

Program Location CPD-IES8:

Online

Description:

Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD-IES8 credit.

Enable/Disable: No

CPE Credits CMA: 2.0

Field of Study CMA: Taxes

CPE Delivery Method CMA: QAS Self-Study

Program Location CMA:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No

CPE Credits CFE: 2.0

Field of Study CFE: Specific business topics such as finance and others

CPE Delivery Method CFE: QAS Self-Study

Program Location CFE:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No

Program Location CGFM:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No

Program Location YB:

Online

Description:

The GAO's Yellow Book, Government Auditing Standards, establishes CPE requirements. Auditors performing work under GAGAS, including planning, directing, performing field work, or reporting on an audit or attestation engagement under GAGAS, need to maintain their professional competence through continuing professional education (CPE). Therefore, each auditor performing work under GAGAS should complete, every two years, at least 80 hours of CPE that directly enhance the auditor's professional proficiency to perform audits and/or attestation engagements. At least 24 of the 80 hours of CPE should be in subjects directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. At least 20 hours of the 80 should be completed in any one year of the two-year period. For details on the Yellow Book CPE requirements go to http://www.gao.gov/ and https://www.gao.gov/assets/700/693136.pdf.

Enable/Disable: No

Program Location CIA:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.

Enable/Disable: No

Program Location CRMA:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.

Enable/Disable: No

*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details CPP:

This activity, ID No. 19 ILL 000 has been approved for 1.0 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). Please make note of the Course Code on your CPP Recertification Log. For more information about certification or recertification, please visit the APA website at www.americanpayroll.org.

Description:

This program has been approved for 12 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). For more information about certification or recertification, please visit the APA homepage at www.americanpayroll.org.

Enable/Disable: No

*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details FPC:

This activity, ID No. 19 ILL 000 has been approved for 1.0 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). Please make note of the Course Code on your CPP Recertification Log. For more information about certification or recertification, please visit the APA website at www.americanpayroll.org.

Description:

This program has been approved for 12 Recertification Credit Hour(s) toward RCH recertification through the American Payroll Association (APA). For more information about certification or recertification, please visit the APA homepage at www.americanpayroll.org.

Enable/Disable: No

Program Location CTP:

On Demand/Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

Approved for up to 2.4 CTP/CCM recertification credits by the Association for Financial Professionals

Enable/Disable: No

Program Location FP&A:

On Demand/Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

Approved for up to 2.4 FP&A recertification credits by the Association for Financial Professionals

Enable/Disable: No

Program Location IRS-EA:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details IRS-EA:

This activity, ID No. XXXXXX has been approved for #### CPE credit hours toward IRS Enrolled Agent (EA) continuing education requirements. In accordance with the standards set forth in Circular 230 section 10.6, CE credits have been granted based on a 50-minute hour.

Enable/Disable: No

Program Location CISM:

Online

Description:

Your specific provider of Continuing Professional Education accreditation has final authority on the acceptance of individual courses for CPE credit.

Enable/Disable: No

Program Location CRISC:

Online

Description:

Your specific provider of Continuing Professional Education accreditation has final authority on the acceptance of individual courses for CPE credit.

Enable/Disable: No

Program Location CISA:

Online

Description:

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.

Enable/Disable: No

Program Location CIST:

Online

Description:

Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD credit.

Enable/Disable: No

Program Location CRFS:

Online

Description:

Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD credit.

Enable/Disable: No

*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details SHRM-CP:

This activity, ID No. XXXXXX has been approved for #### recertification credit hours toward SHRM-CP™ and SHRM-SCP™ recertification through the Society of Human Resource Management® (SHRM®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the Society for Human Resource Management website at www.shrm.org.

Description:

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP℠. This program is valid for 2 PDCs for the SHRM-CP℠. For more information about certification or recertification, please visit www.shrmcertification.org.

Enable/Disable: No

*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details SHRM-SCP:

This activity, ID No. XXXXXX has been approved for #### recertification credit hours toward SHRM-CP™ and SHRM-SCP™ recertification through the Society of Human Resource Management® (SHRM®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the Society for Human Resource Management website at www.shrm.org.

Description:

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-SCP℠. This program is valid for 2 PDCs for the SHRM-SCP℠. For more information about certification or recertification, please visit www.shrmcertification.org.

Enable/Disable: No

*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details PHR:

This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.

Description:

This program has been approved for 2 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: No

*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details SPHR:

This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.

Description:

This program has been approved for 2 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: No

*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details GPHR:

This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.

Description:

This program has been approved for 2 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: No

*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details aPHR:

This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.

Description:

This program has been approved for 2 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: No

*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details PHRca:

This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.

Description:

This program has been approved for 2 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: No

*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details PHRi:

This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.

Description:

This program has been approved for 2 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: No

*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details SPHRi:

This activity, ID No. 000000 has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.

Description:

This program has been approved for 2 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: Yes

Hours: 2.0

Free Marketing Course: No

Sponser: Illumeo

Participation: Solo

Instructor: Recorded

Presence: Remote

Course info

2026 Individual Filing Requirements