How To Complete The 20 Drake Software Tax Course

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20 Basic Tax Course Course Description: The 20 Basic Tax Course introduces tax preparation by reviewing IRS terminology and tax law and demonstrating how the law is applied in Drake data entry. The student will: Determine which tax forms and filing statuses to use Distinguish who qualifies as a dependent Understand child and dependent care, child care credit, and education credits Identify types of income (gross, W 2, interest, dividend) Define Exemptions and Standard Deductions Describe the Earned Income Credit Course Fee: For Drake Customers: There is no charge to participate in this program and there is no refund policy. Non-Drake Customers: The cost of the course is $80 with no refund for those who complete the course. How to Register: Log in to www.drakeetc.com and select Tax Courses from the menu on the left side of the web page. Select the course title from the Course drop list. Follow the prompts to begin the course and complete payment if required. CPE Facts: Affiliation CPE Awarded Delivery Method / Course Format Field of Study Course ID # Sponsor ID # NASBA 4 Self Study Taxes N/A 0337 CTEC* 2 Federal Distance Federal Tax 3038 CE 0063 3038 IRS Enrolled Agents 4 Self Study Federal Tax FQTGU T 00002 2 S FQTGU IRS RTRPs 4 Self Study Federal Tax FQTGU T 00002 2 S FQTGU TX State Board of Accountancy 4 Self Study Taxes 000063 00292 OR State Board of Tax Practitioners 4 Self Study Federal Tax N/A N/A PA State Board of Self Study 2 Public Accountancy (Non Interactive) Taxes N/A N/A *Student List and Course Report are submitted the 5th of each month to www.ctec.org. Course Level: Basic Last Revision: Winter 20 Course Expiration: March, 202 Prerequisites: Prerequisites are not necessary to participate in this course and no advance preparation is needed. Course Policies: Refund requests must be sent in writing to the Drake Software Education Department via mail, fax, or e mail. Refunds will not be granted by phone. Students must complete the course on or before the expiration date to receive CPE credit. No refunds will be issued after the course expiration date. For more information regarding the refund policy or to address concerns/complaints regarding this course please contact the Drake Education Department at (828) 524 8020 or Education@DrakeSoftware.com. Drake Software is an IRS qualified sponsor of continuing professional education for Enrolled Agents and Registered Tax Return Preparers. Drake Software is registered with the Texas State Board of Public accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program.

Drake Software 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 final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Drake Software has been approved by the California Tax Education Council to offer the 20 Basic Tax Course, CTEC #3038 CE 0063, which provides 2 hours of federal credit and 0 hours of state credit towards the annual continuing education requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 9582 2890, toll free by phone at (877) 850 2832, or on the Internet at www.ctec.org.

20 Intermediate Tax Course Course Description: The 20 Intermediate Tax Course offers an in-depth look at Schedule C and Depreciation and introduces Schedules A, D, E, and F, and Clergy returns. In addition to studying these various schedules, the student will learn to enter the information from them into Drake Software. The student will also learn to: Define and calculate depreciation Define basis Determine when to use Section 79 expenses Describe how to enter capital gains and losses in a return Describe income or loss from rental real estate, partnerships, S-corps, and estates Describe farm income and expenses Describe items that can be deducted and how to enter itemized deductions Course Fee: For Drake Customers: There is no charge to participate in this program and there is no refund policy. Non-Drake Customers: The cost of the course is $80 with no refund for those who complete the course. How to Register: Log in to www.drakeetc.com and select Tax Courses from the menu on the left side of the web page. Select the course title from the Course drop list. Follow the prompts to begin the course and complete payment if required. CPE Facts: Affiliation CPE Awarded Delivery Method / Course Format Field of Study Course ID # Sponsor ID # NASBA 4 Self Study Taxes N/A 0337 CTEC* 2 Federal Distance Federal Tax 3038 CE 0064 3038 IRS Enrolled Agents 4 Self Study Federal Tax FQTGU T 00003 2 S FQTGU IRS RTRPs 4 Self Study Federal Tax FQTGU T 00003 2 S FQTGU TX State Board of Accountancy 4 Self Study Taxes 000064 00292 OR State Board of Tax Practitioners 4 Self Study Federal Tax N/A N/A PA State Board of Self Study 2 Public Accountancy (Non Interactive) Taxes N/A N/A *Student List and Course Report are submitted the 5th of each month to www.ctec.org. Course Level: Intermediate Last Revision: Winter 20 Course Expiration: March, 202 Prerequisites: Prerequisites are not necessary to participate in this course and no advance preparation is needed. Course Policies: Refund requests must be sent in writing to the Drake Software Education Department via mail, fax, or e mail. Refunds will not be granted by phone. Students must complete the course on or before the expiration date to receive CPE credit. No refunds will be issued after the course expiration date. For more information regarding the refund policy or to address concerns/complaints regarding this course please contact the Drake Education Department at (828) 524 8020 or Education@DrakeSoftware.com. Drake Software is an IRS qualified sponsor of continuing professional education for Enrolled Agents and Registered Tax Return Preparers.

Drake Software is registered with the Texas State Board of Public accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program. Drake Software 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 final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Drake Software has been approved by the California Tax Education Council to offer the 20 Intermediate Tax Course, CTEC #3038 CE 0064, which provides 2 hours of federal credit and 0 hours of state credit towards the annual continuing education requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 9582 2890, toll free by phone at (877) 850 2832, or on the Internet at www.ctec.org.

20 Basic Corporate Tax Course Course Description: The 20 Drake Software Basic Corporate Tax Course describes and explains the various parts of a corporate 20 return and includes an in-depth look at Schedule L, Assets and Liabilities (L- and L-2), Reconciliation of the Income Statement (M-), Retained Earnings (M-2), Depreciation, and the use of form 4562. The student will also be able to: Describe corporate books Explain why books are necessary for completing a corporate return List other information needed completing a basic corporate return Complete a corporate return in Drake Software Course Fee: For Drake Customers: There is no charge to participate in this program and there is no refund policy. Non-Drake Customers: The cost of the course is $40 with no refund for those who complete the course. How to Register: Log in to www.drakeetc.com and select Tax Courses from the menu on the left side of the web page. Select the course title from the Course drop list. Follow the prompts to begin the course and complete payment if required. CPE Facts: Affiliation CPE Awarded Delivery Method / Course Format Field of Study Course ID # Sponsor ID # NASBA 2 Self Study Taxes N/A 0337 CTEC* Federal Distance Federal Tax 3038 CE 0065 3038 IRS Enrolled Agents 2 Self Study Federal Tax FQTGU T 00004 2 S FQTGU IRS RTRPs 2 Self Study Federal Tax FQTGU T 00004 2 S FQTGU TX State Board of Accountancy 2 Self Study Taxes 000065 00292 OR State Board of Tax Practitioners 2 Self Study Federal Tax N/A N/A PA State Board of Self Study Public Accountancy (Non Interactive) Taxes N/A N/A *Student List and Course Report are submitted the 5th of each month to www.ctec.org. Course Level: Basic Last Revision: Winter 20 Course Expiration: March, 202 Prerequisites: Prerequisites are not necessary to participate in this course and no advance preparation is needed. Course Policies: Refund requests must be sent in writing to the Drake Software Education Department via mail, fax, or e mail. Refunds will not be granted by phone. Students must complete the course on or before the expiration date to receive CPE credit. No refunds will be issued after the course expiration date. For more information regarding the refund policy or to address concerns/complaints regarding this course please contact the Drake Education Department at (828) 524 8020 or Education@DrakeSoftware.com. Drake Software is an IRS qualified sponsor of continuing professional education for Enrolled Agents and Registered Tax Return Preparers. Drake Software is registered with the Texas State Board of Public accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program.

Drake Software 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 final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Drake Software has been approved by the California Tax Education Council to offer the 20 Basic Corporate Tax Course, CTEC #3038 CE 0065, which provides hours of federal credit and 0 hours of state credit towards the annual continuing education requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 9582 2890, toll free by phone at (877) 850 2832, or on the Internet at www.ctec.org.

20 Basic S Corporation Tax Course Course Description: The 20 Drake Software Basic S Corporation Tax Course describes and explains the various parts of a corporate 20S return, and includes how an S Corporation election is made, and the characteristics of an S corporation. There is an in-depth look at how the Schedule M-2 (a) Accumulated adjustments account, (b) Other Adjustments account and (c) Shareholders undistributed taxable income previously taxed amounts are entered. The student will also be able to: Describe how an S corporation election is terminated List separately stated items Complete an S corporation return in Drake Software Course Fee: For Drake Customers: There is no charge to participate in this program and there is no refund policy. Non-Drake Customers: The cost of the course is $40 with no refund for those who complete the course. How to Register: Log in to www.drakeetc.com and select Tax Courses from the menu on the left side of the web page. Select the course title from the Course drop list. Follow the prompts to begin the course and complete payment if required. CPE Facts: Affiliation CPE Awarded Delivery Method / Course Format Field of Study Course ID # Sponsor ID # NASBA 2 Self Study Taxes N/A 0337 CTEC* Federal Distance Federal Tax 3038 CE 0066 3038 IRS Enrolled Agents 2 Self Study Federal Tax FQTGU T 00005 2 S FQTGU IRS RTRPs 2 Self Study Federal Tax FQTGU T 00005 2 S FQTGU TX State Board of Accountancy 2 Self Study Taxes 000066 00292 OR State Board of Tax Practitioners 2 Self Study Federal Tax N/A N/A PA State Board of Self Study Public Accountancy (Non Interactive) Taxes N/A N/A *Student List and Course Report are submitted the 5th of each month to www.ctec.org. Course Level: Basic Last Revision: Winter 20 Course Expiration: March, 202 Prerequisites: Prerequisites are not necessary to participate in this course and no advance preparation is needed. Course Policies: Refund requests must be sent in writing to the Drake Software Education Department via mail, fax, or e mail. Refunds will not be granted by phone. Students must complete the course on or before the expiration date to receive CPE credit. No refunds will be issued after the course expiration date. For more information regarding the refund policy or to address concerns/complaints regarding this course please contact the Drake Education Department at (828) 524 8020 or Education@DrakeSoftware.com. Drake Software is an IRS qualified sponsor of continuing professional education for Enrolled Agents and Registered Tax Return Preparers. Drake Software is registered with the Texas State Board of Public accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program.

Drake Software 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 final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Drake Software has been approved by the California Tax Education Council to offer the 20 Basic S Corporation Tax Course, CTEC #3038 CE 0066, which provides hours of federal credit and 0 hours of state credit towards the annual continuing education requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 9582 2890, toll free by phone at (877) 850 2832, or on the Internet at www.ctec.org.

20 Basic Partnership Tax Course Course Description: The 20 Drake Software Basic Partnership Tax Course describes and explains the various parts of a 065 partnership return and shows the student how to create and balance a partnership return in Drake Software. The student will also learn to: Define a partnership List two types of partnership Explain passive activity List two schedules that deal with distributive share items Explain purpose of the K- Enter a partnership return in Drake Software Course Fee: For Drake Customers: There is no charge to participate in this program and there is no refund policy. Non-Drake Customers: The cost of the course is $40 with no refund for those who complete the course. How to Register: Log in to www.drakeetc.com and select Tax Courses from the menu on the left side of the web page. Select the course title from the Course drop list. Follow the prompts to begin the course and complete payment if required. CPE Facts: Affiliation CPE Awarded Delivery Method / Course Format Field of Study Course ID # Sponsor ID # NASBA 2 Self Study Taxes N/A 0337 CTEC* Federal Distance Federal Tax 3038 CE 0067 3038 IRS Enrolled Agents 2 Self Study Federal Tax FQTGU T 00006 2 S FQTGU IRS RTRPs 2 Self Study Federal Tax FQTGU T 00006 2 S FQTGU TX State Board of Accountancy 2 Self Study Taxes 000067 00292 OR State Board of Tax Practitioners 2 Self Study Federal Tax N/A N/A PA State Board of Self Study Public Accountancy (Non Interactive) Taxes N/A N/A *Student List and Course Report are submitted the 5th of each month to www.ctec.org. Course Level: Basic Last Revision: Winter 20 Course Expiration: March, 202 Prerequisites: Prerequisites are not necessary to participate in this course and no advance preparation is needed. Course Policies: Refund requests must be sent in writing to the Drake Software Education Department via mail, fax, or e mail. Refunds will not be granted by phone. Students must complete the course on or before the expiration date to receive CPE credit. No refunds will be issued after the course expiration date. For more information regarding the refund policy or to address concerns/complaints regarding this course please contact the Drake Education Department at (828) 524 8020 or Education@DrakeSoftware.com. Drake Software is an IRS qualified sponsor of continuing professional education for Enrolled Agents and Registered Tax Return Preparers. Drake Software is registered with the Texas State Board of Public accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program.

Drake Software 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 final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Drake Software has been approved by the California Tax Education Council to offer the 20 Basic Partnership Tax Course, CTEC #3038 CE 0067, which provides hour of federal credit and 0 hours of state credit towards the annual continuing education requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 9582 2890, toll free by phone at (877) 850 2832, or on the Internet at www.ctec.org.