Income Tax II (Income Tax Preparer)

The Income Tax II Certificate will provide our students with intermediate income tax training and help to prepare the student for tax preparer position within local income tax preparation practice as wells within a private and local governmental organization's accounting department. Job duties include preparing and filing federal and state income tax return for individuals and small businesses, reviewing tax returns, preparing estimated payments, and basic tax planning. This program covers topics included in Parts 2 and 3 of the IRS Enrolled Agent Exam.

It is projected that 15 students annually will earn the Income Tax II Certificate

The goal of the Income Tax II Certificate is to employ students as Tax Preparers and/or Tax Examiners.

Program-level Student Learning Outcomes:

1. Utilize commercial tax preparation software to prepare individual and business tax returns
2. Demonstrate knowledge of income laws applicable to individuals and business entities.
3. Explain the requirements and regulations governing the conduct of tax practitioners.

The Accounting Program is creating a new Income Tax II Certificate based on the support of the COE report dated October 2020 and the support of the Accounting Advisory Committee meeting on October 23, 2020. As a result, we believe the this will help qualify students for job opportunities in the area of tax preparation. (employment as a Tax Preparer and/or a Tax Examiner).

Course	Title	Units	Year/Semester (Y1 or S1)
ACCT 111	Taxation of Business Entities	4	S1
ACCT 112	Computerized Income Tax Preparation	2	S1
ACCT 114	Volunteer Income Tax Assistance II	2	S2
ACCT 116	Tax Practices and Procedures	3	S2

The Income Tax II Certificate is part of the Citrus College Business department, and is a nice complement to the A.S. or ADT in Business.

Rio Hondo College: Income Tax and Payroll Certificate Mt. San Antonio College: Accounting - Tax Preparation (Skills Certificate E0433) Glendale College: Tax Preparer Certificate

15