Federal Tax Law2 CE Hours · Self-StudyTax Year 2026English · Spanish available
Individual Income Taxes: A Line-by-Line Guide to the 2026 Form 1040
A two-hour self-study program that walks the tax return preparer through the tax year 2026 Form 1040 in the order the return is prepared: filing requirements and the header, filing status and dependents, income and adjustments, the deductions that turn adjusted gross income into taxable income, and the tax, credits, payments, and signature rules that finish the return. Each section states the governing rule with its Internal Revenue Code, regulation, publication, and form-line reference; applies the tax year 2026 amounts, including the changes made by Public Law 119-21 (the One Big Beautiful Bill Act); and works the computation step by step.
Program details
- Format: online self-study, at your own pace; no live sessions.
- Category and credit: Federal Tax Law, 2 CE hours (two 50-minute contact hours).
- Tax year: 2026 returns (2027 filing season), based on the draft 2026 Form 1040 and schedules released by the IRS through August 2026.
- Audience: non-credentialed tax return preparers with a PTIN, including Annual Filing Season Program participants. No prerequisites.
- Language: English; a Spanish translation of the identical content is available.
- Developer: Francisco R. Arce, PTIN holder, CTEC Registered Tax Preparer, AFSP Record of Completion; 11 years preparing returns, 6 years teaching.
What the program includes
- Lesson 0 — About This Program: objectives, how to complete the program, note on the 2026 draft forms.
- Lessons 1 to 4: the four modules, each with worked examples, key points, and two review questions that explain every answer choice.
- Appendix: tax year 2026 figures at a glance and a glossary of acronyms (reference only).
- Final Examination: 12 multiple-choice questions, four options each, one correct answer.
How to earn credit
- Complete Lessons 0 through 4 in order; each lesson unlocks when the previous one is marked complete.
- Pass the final examination with 70 percent or higher (9 of 12). Open book, no time limit, retakes allowed after reviewing the material.
- Complete the program evaluation form.
- Download your certificate of completion. The program, including the examination, must be completed within one year of enrollment.
Learning objectives
- Determine whether an individual must file a tax year 2026 return, select the correct filing status, and apply the qualifying child and qualifying relative tests, including the tie-breaker and Form 8332 rules.
- Report wages, tips, interest, dividends, retirement distributions, Social Security benefits, capital gains, and the Schedule 1 items on the correct 2026 Form 1040 lines, and compute the Schedule 1 adjustments to income.
- Compute the 2026 standard deduction, the Schedule A itemized deductions under the 2026 rules, the Schedule 1-A deductions for tips, overtime, vehicle loan interest, and seniors, and the qualified business income deduction.
- Compute the tax, the child tax credit and credit for other dependents, the earned income credit, and the additional child tax credit; complete the payments, refund, and signature sections; and apply the paid preparer due diligence and penalty rules.
Questions about the content may be sent to the developer through the course messaging system and are answered within two business days. IRS continuing education provider and program numbers will be displayed here when the IRS completes its review. Version v26.1.
Program Modules and Final Examination
About this Program
Lesson 1 – Filing Requirements, Header, Filing Status and Dependents
Lesson 2 – Income and Adjustments
Lesson 3 – From AGI to Taxable Income
Lesson 4 – Tax, Credits, Payments and Finishing the Return
Appendix – 2026 Figures and Glossary
Final Examination (12 questions, 70% to pass)