Individual Taxation and Ethics (Part 1) An in-depth analysis of the rules and regulations governing the preparation of individual income taxes. It includes: sources of income; allocation of income; adjustments and deductions; credits; and alternative minimum tax. Practice and procedures are discussed, including a complete discussion regarding the representation of a client before the Internal Revenue Service. Prerequisite: CFM 46 or equivalent tax preparation course or experience. Business Taxation (Part 2) This course includes an in-depth analysis of business and wealth transfer taxes. Topics include: the rules and regulations concerning the taxation of business entities, i.e., individual proprietorships, partnerships and corporations; and wealth transfer taxes on gifts, estates and trusts. The course also covers the qualifications and filing requirements of exempt organizations. Prerequisite: CFM 46 or equivalent tax preparation course or experience. May be taken before ENR100/1.

This workshop helps participants prepare for the NYS notary public exam. Topics include duties and functions, laws, terminology, and ethics. Copies of notary license laws and exam application are provided.

Individual Taxation and Ethics (Part 1) An in-depth analysis of the rules and regulations governing the preparation of individual income taxes. It includes: sources of income; allocation of income; adjustments and deductions; credits; and alternative minimum tax. Practice and procedures are discussed, including a complete discussion regarding the representation of a client before the Internal Revenue Service. Prerequisite: CFM 46 or equivalent tax preparation course or experience. Business Taxation (Part 2) This course includes an in-depth analysis of business and wealth transfer taxes. Topics include: the rules and regulations concerning the taxation of business entities, i.e., individual proprietorships, partnerships and corporations; and wealth transfer taxes on gifts, estates and trusts. The course also covers the qualifications and filing requirements of exempt organizations. Prerequisite: CFM 46 or equivalent tax preparation course or experience. May be taken before ENR100/1.

The Real Estate Salesperson’s Course is a N.Y. State-approved course for individuals who are preparing to sit for the real estate salesperson’s licensing examination. RES 33 meets the new 75-hour requirement for the salesperson’s license. In order to satisfactorily complete this course, students are required to attend a minimum of 90 percent (67.5 hours) of classroom instruction, exclusive of sessions devoted to review and/or examination and must pass the final examination. Topics include: license law and regulations; law of agency; real estate instruments; estates and interests; real estate financing; land use regulations; introduction to construction; valuation; human rights and fair housing; environmental issues and real estate mathematics. Required textbook: New York Real Estate for Salespersons 6th edition by Marcia Darvin Spada, OnCourse Learning, ISBN-13: 978-1629800257 or ISBN-10: 1629800252, must be brought to first class.