Santa Ana College is a qualified tax education provider, approved by the California Tax Education Council (CTEC). Each semester we offer several sections of the sixty hour, four unit qualifying tax course, Accounting 104 - Federal and California Taxes. This course provides instruction in basic tax concepts and application, and individual income tax return preparation. It provides instruction pertaining to gross income, business and self-employed expenses, retirement plans, itemized deductions, capital gains and losses, and tax credits. Also included are topics related to California income tax return preparation and certain California adjustments.
The California Tax Education Council has approved our course. As such, the successful completion of our course provides students with the minimum qualifications needed to apply to the State of California Department of Consumer Affairs to be licensed as certified tax preparers. Successful completion requires that the student be enrolled in Accounting 104, complete the entire semester with a minimum of 60 hours attendance, successfully complete the comprehensive final exam with a grade of 70% or better and earn a grade of C (70%) or better in the course. New IRS regulations also require that a tax preparer must have a PTIN. Beginning in 2011, all CTEC preparers must also have a PTIN.
The following are descriptions of all the tax courses that we offer at Santa Ana College:
Accounting 104 - Federal and California Taxes ( 4 units) is a CTEC – approved course which provides 45 hours of federal credit, 15 hours of California state credit and 2 hours of ethics (included in the 15 hours of state credit) towards the qualifying education requirement for tax preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, toll-free by phone at 1 (877) 850-2832, or on the Internet at www.ctec.org. This course is offered each semester both on campus and online.
In addition, the courses that are listed below have been approved by the California Tax Education Council to meet the “continuing education” requirement for tax preparers.
Accounting 105 (or Accounting 113 & 114) - Intermediate Federal and California Taxes. This course provides a more in depth exploration of individual income tax topics and cover Corporate and Partnership taxation, including S Corporations and LLC’s, and an introduction to tax research and planning concepts. This course provides 52 hours of federal credit, 6 hours of state credit and 2 hours of ethics towards the annual “continuing education” requirement for tax preparers. This course is offered each fall semester.
Accounting 108 – Tax Practices and Procedures. This course covers more intermediate and advanced topics in taxation including rules governing practice before the U.S. Internal Revenue Service (IRS). These rules govern attorneys, Certified Public Accountants (CPAs), Enrolled Agents (EAs), and others preparing tax returns. Also covered are additional topics in Federal and California income taxes including gift tax, estate tax and estates and trusts as well as tax research and planning concepts. This course provides 39 hours of federal credit, 4 hours of state credit and 2 hours of ethics towards the annual “continuing education” requirement for tax preparers. This course is offered each spring semester.
Accounting 124 – Computerized Income Tax Preparation. This course updates the student with new tax changes and preparation of individual income tax returns using the newest version of commercial tax preparation software. This course provides 16 hours of federal credit towards the annual “continuing education” requirement for tax preparers. This course is offered each semester.
Please refer to the Santa Ana College class schedule for times and locations of all of our tax courses. Some of the courses above are also offered online.
Enrolled Agent Program
In addition to the above, Santa Ana College offers a 16 unit Enrolled Agent Program. The program is designed to help students prepare for the Enrolled Agent Exam – administered by the IRS.
An Enrolled Agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections, and appeals.
EA Certificate Program at Santa Ana College:
Accounting 104 Federal & California Taxes (4 units)
Accounting 105 (or Accounting 113 AND 114)
Intermediate Federal & California Taxes (4 units)
Accounting 108 Tax Practices and Procedures (3 units)
Accounting 101 Financial Accounting (4 units)
Accounting 124 Computerized Income Tax Preparation (1 unit)
TOTAL PROGRAM UNITS 16 units
Please visit the IRS website for the most up to date information on PTIN requirements and additional information on Enrolled Agents. http://www.irs.gov/taxpros/index.html