2026 Professional Tax Preparer: Personal Income Tax Preparation (Modules 1 and 2)
Personal Income Tax Preparation PTP 2025 Mod 1: Establishing The Tax Foundation PTP 2025 Mod 2: Becoming the 1040 Expert Retail Price $2,793
with Roger Knecht
The best time to become a Tax Specialist is NOW
When it comes to filing taxes, are most people PROACTIVE or REACTIONARY?
Convenient At-Home Learning
The Professional Tax Preparer™ Certification Program consists of 67 hours of training. Our tax preparation courses include books and worksheets (over 600 pages of instruction and reference materials). In this engaging and interactive self study tax training course, you have the flexibility to complete the courses in a way that fits your life. The course is taught by our experienced tax accounting professionals who give practical advice on not only tax issues, but also provide real-world solutions to give you the edge in productivity and profitability. Our instructors know about the certain challenges you will face because they have been there themselves.
Build Real Skill. Not Just Software Familiarity.
If you want to prepare taxes professionally, you must understand more than where to click in software.
You must understand the structure of the return.
The Personal Income Tax portion of this program walks you step-by-step through the full Form 1040 — not just entering numbers, but understanding what they mean, how they interact, and how to apply the law correctly.
This is not surface-level training.
This is professional preparation.
In this course, you will learn how to prepare a complete individual tax return from start to finish.
You will work through:
Income reporting (W-2s, 1099s, self-employment income)
Adjustments to income and AGI
Itemized deductions and limitation rules
Tax calculation and progressive brackets
Alternative Minimum Tax (AMT)
Non-refundable credits
Refundable credits including Earned Income Credit
Self-employment tax and additional taxes
Payments, withholding, and estimated tax rules
Closing the return professionally and compliantly
By the end, you will understand the full flow of the return:
Income → Adjustments → AGI → Deductions → Tax → Credits → Payments → Refund or Balance Due
That structure is what separates professionals from data-entry clerks.
This program was designed for:
Career changers entering tax preparation
Bookkeepers expanding into tax services
Financial professionals wanting deeper tax understanding
Business owners who want to understand their own returns
Anyone serious about building a tax practice
If you are comparing this to college coursework, you will recognize the depth.
If you are comparing this to weekend certification programs, you will see the difference immediately.
This course includes current-year tax law updates, including:
Standard and itemized deduction changes
Updated Child Tax Credit rules
Earned Income Credit rules and due diligence requirements
Energy credit updates
SECURE 2.0 retirement changes
Required Minimum Distribution rules
OB3 changes affecting deductions and limitations
You won’t just learn what the form says — you will understand why the rule exists and how to apply it correctly.
Each chapter includes:
Clear explanations of concepts
Form-by-form breakdowns
Calculation mechanics
Common preparer errors
Compliance guidance
Chapter reviews before testing
You are not left guessing.
You build confidence one section at a time.
By the end of this Personal Income Tax portion, you will be able to:
Prepare a complete Form 1040
Apply limitation rules correctly
Identify audit triggers
Calculate credits properly
Reconcile payments and determine refunds
Close a return with professional compliance
You will understand not just how to prepare a return — but how to think like a tax professional.
After completing Personal Income Tax, you are ready to move into Business Taxation — where you learn to prepare Schedule C returns and expand into business clients.
Personal returns build the foundation.
Business returns build the practice.
This is where it starts.
Not with shortcuts.
Not with guesswork.
Not with software alone.
With structure.
With law.
With confidence.
Enroll in the Personal Income Tax course and build the foundation the right way.
Welcome to Module 1 from Roger
Video: Getting Started
Welcome from your Coach
Get your PTIN NOW!
Excerpt from UPB 2.0 on PTINs
Now start the paperwork for your EFIN!
Excerpt from UPB 2.0 on EFINs
Introduction
FREE PREVIEWTable of Contents
Study Suggestion (Optional)
Now it is time to introduce yourself
Session 1 Overview
Part 1 - Taxation Basics (History)
Video: Who has to file? (M1 S1 T1)
FREE PREVIEWPart 1 - Who has to file a Return?
FREE PREVIEWPurchase the Downloadable PDF of Module 1
Video: Which form to use? (M1 S1 T2)
FREE PREVIEWPart 1 - Which form to use?
FREE PREVIEWVideo: When You Must File (M1 S1 T3)
FREE PREVIEWPart 1 - When you must file
FREE PREVIEWVideo: Filing Status (M1 S1 T4)
Part 2 -Filing Status
Video: Dependents (M1 S1 T5)
Part 3 - Dependents
Video: Review of Getting Started (M1 S1 T7)
Speak to your peers.
Chapter 1 Summary: Getting Started
Module 1 Session 1: Review Questions
Module 1 Chapter 1 Learning Activities
Module 1 Chapter 1 Learning Activies Solutions
Prime Corporate Services
Session 2 Overview
Video: Gross Income (M1 S2 T0)
Video: Wages and Other Compensation (M1 S2 T2)
FREE PREVIEWPart 1 - Wages and Other Compensation
FREE PREVIEWVideo: Employee vs Self-Employed Contractor (M1 S2 T3)
Part 2 - Employee VS Independent Contractor
Video: Tips (M1 S2 T4)
Part 3 - Tips
Video: Form W-2 (M1 S2 T5)
Part 4 - Form W-2
Part 5 - Form 1099-NEC
Part 6 - Form W-4
Video: Session 2 Review (M1 S2 T6)
Chapter 2 Summary: Wages, Salaries & Tips
Module 1 Session 2: Review Questions
How to submit an assignment:
Download Module 1 Chapter 2 Learning Activity
Module 1 Chapter 2: Wage Salary and Tips: LA Solutions
Session 3 Overview
Video: Intro (M1 S3 T1)
Video: Taxable Interest (M1 S3 T2)
Part 1 - Taxable Interest
Video: Non-taxable Interest (M1 S3 T3)
Part 2 - Non-Taxable Interest
Video: Form 1099-INT (M1 S3 T4)
Part 3 - Form 1099-INT
Video: Dividend Income (M1 S3 T5)
Part 4 - Dividends
Video: Form 1099-DIV (M1 S3 T6)
Part 5 - Form 1099-DIV
Video: Review (M1 S3 T7)
Chapter 3 Summary: Schedule B - Interest and Dividend Income
Module 1 Session 3: Review Questions
FREE PREVIEWDownload Module 1 Chapter 3 Learning Activity
Module 1Chapter 3: Schedule B: LA Solutions
Session 4 Overview
Video: Intro (M1 S4 T1)
Video: Self-Employment and Farm Income (M1 S4 T2)
Part 1 - Self-Employment
Video: Schedule C (M1 S4 T3)
Part 2 - Schedule C (Primer)
Video: Session 4 Review (M1 S4 T5)
Chapter 4 Summary: Schedule C and Schedule F
Module 1 Session 4: Review Questions
Download Module 1 Chapter 4 Learning Activity
PTPM1S4 Schedule C LA Solutions
Turning in assignments
Session 5 Overview
Video: Intro Capital Gain or Loss (M1 S5 T1)
Video: Capital Assets (M1 S5 T2)
Part 1 - Capital Assets
Video: Basis (M1 S5 T3)
Part 2 - Basis
Video: Capital Gains Tax Rates (M1 S5 T4)
Part 3 - Capital Gain Tax Rates
Part 4 - Kinds of Transactions
Video: Schedule D (M1 S5 T5)
Part 5 - Form 8949 and Schedule D
Video: Review (M1 S5 T6)
Chapter 5 Summary: Schedule B – Interest and Dividend Income
Module 1 Session 5: Review Questions
Download Module 1 Chapter 5 Learning Activity
Module 1 Chapter 5: Form 8949 and Schedule D: LA Solutions
Session 6 Overview
Video: Introduction (M1 S6 T1)
Video: IRA Distributions (M1 S6 T2)
Part 1 - IRA Distributions
Video: Pensions and Annuities (M1 S6 T3)
Part 2 - Pensions, Annuities & Other Retirement Income
Part 3 - Rollovers and Other Distribution Rules
Video: Form 1099-R (M1 S6 T4)
Part 4 - Form 1099-R
Video: Social Security Benefits (M1 S6 T5)
Part 5 - Social Security and Railroad Retirement Benefits
Video: Session 6 Review (M1 S6 T6)
Chapter 6 Summary: Retirement Income
Module 1 Session 6: Review Questions
Download Module 1 Chapter 6 Learning Activity
Module 1Chapter 6: Retirement Income: LA Solutions
Session 7 Overview
Video: Introduction (M1 S7 T1)
Video: Schedule E (M1 S7 T2)
Video: Rental Income (M1 S7 T3)
Part 1 - Income or Loss from Rental Property
Video: K-1 and Royalties (M1 S7 T4)
Part 2 - Income or Loss from Royalties
Part 3 - Schedule E, Part I
Part 4 - Income or Loss from Partnerships and S Corporations, Estates and Trusts
Part 5 - Schedule E, Parts II – V
Video: Session 7 Review (M1 S7 T5)
Chapter 7 Summary: Schedule E - – Income (or loss) From Rental Property, Royalties, Partnerships & S Corporations, Estates & Trusts
Module 1 Session 7: Review Questions
Download Module 1 Chapter 7 Learning Activity
Module 1 Chapter 7: Schedule E: LA Solutions
Session 8 Overview
Video: Introduction
Video: Taxable Refunds and Unemployment Compensation
Part 1 - Taxable Refunds & Unemployment Compensation
Video: Alimony Received
Part 2 - Child Support & Alimony Received
Video: Sale of Business Property
Part 3 - Sale of Business Property
Video: Form 4797
Part 4 - Form 4797, Sales of Business Property
Video: Other Income
Part 5 - Other Income, Reported on Schedule 1
Video: Review
Chapter 8 Summary: Other Types of Income
Module 1 Session 8: Review Questions
Download Module 1 Chapter 8 Learning Activity
Module 1 Chapter 8: Other Types of Income: LA Solutions
Session 9 Overview
Video: Introduction (M1 S9 T1)
Video: Educator Expenses
Part 1 - Educator Expenses
Video: Certain Business Expenses
Part 2 - Certain Business Expenses
Video: Moving Expenses
Part 3 - Moving Expenses
Video: One-Half Self-Employment Tax
Part 4 - One-Half Self-Employment Tax
Video: Review
Chapter 9 Summary: Occupational Adjustments
Module 1 Session 9: Review Questions
Download Module 1 Chapter 9 Learning Activity 1
Download Module 1 Chapter 9 Learning Activity 2
Module 1 Chapter 9: Occupational Adjustments: LA Solutions
Session 10 Overview
Video: Introduction (M1 S10 T1)
Video: IRA Deduction
Video: Self-Employed Retirement Plans
Video: Self-Employed Retirement Plans - SEP
Video: Self-Employed Retirement Plans - SIMPLE
Video: Self-Employed Retirement Plans - Qualified plans
Part 1 - Self-Employed Retirement Plans
Video: Student Loan Interest Deduction
Part 2 - Student Loan Interest Deduction
Video: Health Savings Deduction
Part 3 - Health Savings Account Deduction
Video: Self-Employed Health Insurance Deduction
Part 4 - Self-employed Health Insurance Deduction
Video: Alimony Paid
Part 5 - IRA Deduction
Video: Uncommon Personal Other Adjustments
Part 6 - Other Adjustments
Video: Review
Chapter 10 Summary: Retirement, and Other Personal Adjustments
Module 1 Session 10: Review Questions
Download Module 1 Chapter 10 Learning Activity
Module 1 Chapter 10: Retirement Educational and Other Personal Adjustments: LA Solutions
Module 1 Review - CHAT
Module 1 Index
Module 1 Summary
Professional Tax Preparer - Module 1 - Practice Exam 2025
Welcome to Module 2 from Roger Knecht
Video: Introduction
Introduction
Table of Contents
Purchase the Downloadable PDF of Module 2
Video: Introduction
Video: Standard or Itemized Deductions
FREE PREVIEWPart 1 - Standard Deduction
Part 2 - Medical and Dental Expenses
Video: Taxes Paid
Part 3 - Taxes Paid
Video: Review
Chapter 1 Summary: Schedule A – Standard vs. Itemized Deductions
Module 2: Session 1: Review Questions
Download Module 2 Chapter 1 Learning Activity 1
Download Module 2 Chapter 1 Learning Activity 2
Download Module 2 Chapter 1 Learning Activity 3
Module 2 Chapter 1: Schedule A Part A: LA Solutions
Video: Introduction
Video: Interest Paid
Part 1 - Interest Paid
Video: Gifts to Charity
Part 2 - Gifts to Charity
Video: Casualty and Theft Losses
Part 3 - Casualty and Theft Losses
Video: Review
Chapter 2 Summary: Schedule A – Itemized Deductions, Part B
Module 2: Session 2: Review Questions
Download Module 2 Chapter 2 Learning Activity 1
Download Module 2 Chapter 2 Learning Activity 2
PTPM2S2 Schedule A Part B LA Solutions
Video: Introduction
Video: Other Miscellaneous Deductions
Part 1 - Other Itemized Deductions
Video: Deduction Limitiation
Part 2 - Miscellaneous Deductions
Part 3 - Other Miscellaneous Deductions
Part 4 - New Schedule 1-A
Video: Review
Chapter 3 Summary: Schedule A – Itemized Deductions, Part C
Module 2: Session 3: Review Questions
Download Module 2 Chapter 3 Learning Activity
PTPM2S3 Schedule A Part C LA Solutions
Deductions
Video: Introduction
Video: Using Tax Tables
Part 1 - How to use the Tax Table
Video: Alternative Minimum Tax
Part 2 - Alternative Minimum Tax
Part 3 - Health Insurance Coverage
Check in with your community
Video: Review
Chapter 4 Summary: Calculating the Tax
Module 2: Session 4: Review Questions
Download Module 2 Chapter 4 Learning Activity 1
Download Module 2 Chapter 4 Learning Activity 2
PTPM2S4 Calculating the Tax LA Solutions
This is an optional 1-hour review of the past four chapters. Mod 2, Chap 1-4 Becoming the 1040 Expert
Video: Introduction
Video: Non-Refundable Tax Credits Part A
Video: Child Tax Credit
Part 1 - Child Tax Credit
Video: Child and Dependent Care Credit
Part 2 - Child and Dependent Care Credit
Video: Education Credits
Part 3 - Education Credits
Video: Review
Chapter 5 Summary: Non-Refundable Credits, Part A
Module 2: Session 5: Review Questions
Download Module 2 Chapter 5 Learning Activity 1
Download Module 2 Chapter 5 Learning Activity 3
PTPM2S5 Non-refundable Credits Part A LA Solutions
Video: Introduction
Video: Residential Energy Credits
Part 1 - Residential Energy Credits
Video: Retirement Savings Contributions Credit
Part 2 - Retirement Saver’s Credit
Video: Credit for the Elderly and Disabled
Video: Other Credits
Part 3 - Other Credits
Video: Review
Chapter 6 Summary: Non-Refundable Credits, Part B.
Module 2: Session 6: Review Questions
Download Module 2 Chapter 6 Learning Activity
PTPM2S6 Non-Refundable Credits Part B LA Solutions
Video: Introduction
Video: Self-Employment Tax
Part 1 - Self-Employment Tax
Video: Unreported Social Security and Medicare Tax
Part 2 - Unreported Social Security and Medicare Tax
Video: Additional Taxes on Tax-Favored Accounts
Part 3 - Additional Taxes on Tax-Favored Accounts
Video: Household Employment Taxes
Part 4 - Household Employment Taxes
Video: Review
Chapter 7 Summary: OTHER TAXES.
Module 2: Session 7: Review Questions
Download Module 2 Chapter 7 Learning Activity 1
Download Module 2 Chapter 7 Learning Activity 2
Module 2 Chapter 7: Other Taxes: LA Solutions
Video: Introduction
Video: Withholding
Part 1 - Previous Tax Payments
Video: Estimated Tax Payments
Video: Request for Extension
Video: Earned Income Credit
Part 2 - Earned Income Credit
Video: Excess Withholding
Video: Additional Child Tax Credit
Part 3 - Additional Child Tax Credit
Part 4 - Premium Tax Credit
Video: Review
Chapter 8 Summary: Payments and Refundable Credits.
Module 2: Session 8: Review Questions
Download Module 2 Chapter 8 Learning Activity 1
Download Module 2 Chapter 8 Learning Activity 2
Module 2 Chapter 8: Payments and Refundable Credits: LA Solutions
Video: Introduction
Video: PTIN and EFIN
Part 1 - Tax Preparer ID Numbers
Video: Third Party Designee
Part 2 - Third Party Designee
Video: Signing the Return
Part 3 - Identity Protection PIN
Video: How to File
Part 4 - Filing the Return
Video: File by Mail
Video: E-File
Video: Amended Returns
Part 5 - Amended Returns
Video: Penalties
Part 6 - Penalties
Part 7 - IRS Tax Notices
Video: Review
Chapter 9 Summary: Closing the Return
Module 2: Session 9: Review Questions
Download Module 2 Chapter 9 Learning Activity
PTPM2S9 Closing the Return LA Solutions
This is an optional 1 1/2-hour review of the past five chapters.
Module 2 Index
Module 2 Summary
Professional Tax Preparer Module 2 Practice Exam
Prepare for the Personal Income Tax Exam
2025 Personal Income Tax Preparation Exam
OBBB Information for NEXT TAX YEAR (2026 tax season) and the following year
Introduction to UAC Tax Software
Continuing Education Program Evaluation
This was a truly enlightening "stepping stone" into this area of accounting professionalism - ("where I for one, honestly never once saw myself dabbling in a...
Read MoreThis was a truly enlightening "stepping stone" into this area of accounting professionalism - ("where I for one, honestly never once saw myself dabbling in areas of Tax advisory/ with already owning a bookkeeping firm, as they say, I was single minded") But alas , it all came to make perfect sense, as through Universals compelling logic! Both go hand in hand, and it just kinda clicked with it being tax season upon us here! So either way, thank you universal! I am still very much so looking forward to crackling open the perks n value of the rest of the program!
Read LessReading the provided information online really assisted me in understanding the nature of how to fill out tax documentation correctly. I am pleased with the ...
Read MoreReading the provided information online really assisted me in understanding the nature of how to fill out tax documentation correctly. I am pleased with the knowledge I gained and I would recommend this program to others who are interested in this field in the future.
Read LessThis is an excellent tax course to take. I had no knowledge of taxes before this class. I have learned so much. The help from the staffs were bar none. I...
Read MoreThis is an excellent tax course to take. I had no knowledge of taxes before this class. I have learned so much. The help from the staffs were bar none. I have not taking any class which provided me so much help such as this one.
Read LessThis is a great course to take. Everything that you'll need to becoming a Tax Preparer is provided to you and you can learn at your own pace. Coaches and sta...
Read MoreThis is a great course to take. Everything that you'll need to becoming a Tax Preparer is provided to you and you can learn at your own pace. Coaches and staff are great and very responsive and helpful
Read LessUniversal Accounting has the best course.
Universal Accounting has the best course.
Read LessThe text is easy to read and understand. It explains the basics thoroughly enough to be able to complete the assignments of filing a return using realistic s...
Read MoreThe text is easy to read and understand. It explains the basics thoroughly enough to be able to complete the assignments of filing a return using realistic scenarios.
Read Less