This course contains both English and Spanish content.
If taxpayers are unable to file their federal individual tax returns by the due date, he or she may be able to qualify for an automatic six-month extension of time to file. The taxpayer can either electronically file or mail Form 4868 to the IRS to file for the extension. If the taxpayer has filed a return and realizes that a mistake was made, he or she would file an amended return by using Form 1040X.
At the end of this course, the student will be able to do the following:
- Understand when an amendment must be filed.
- Realize when to use Form 4868.
- Identify when the installment agreement should be used.
Field of Study: Federal Tax Law 1 Hour
Course Level: Intermediate
Prerequisite: General tax preparation knowledge is required
Delivery Method: Self-Study
Expiration Date to earn CEs: June 30, 2022.
IRS CE: 15G0B-T-00456-20-S