US Federal Taxation Course for CPA (as Recommended by Readers)

US federal taxation course online for CPA

You may be asked to take a US Federal Taxation course for CPA if they apply for the exam in certain states such as Guam and Delaware.

The Course Must be Offered by Accredited Institution

Most State Boards follow the NASBA guidelines when it comes to this criteria. NASBA requires US federal taxation courses must be taken through a “regional accredited educational institution”. In other words, you can freely pick a course (online or offline) based on pricing and availability for your specific testing window.

How to Check on Regional Accreditation

There isn’t a central database in which you can check the regional accreditation for each educational institutions. Instead, they are accredited by these six regional accreditors depending on the state they are operating. Another easy way is simply to google the school name together with the word “accredited” and you’ll likely get some useful findings.

Recommended Federal Taxation Course for CPA

A few choice suggested by past candidates:

1. University of North Alabama (UNA) through partnership with CPAexcel

This is my #1 recommendation because I received the most positive feed back from my readers. The course is among the most affordable and is designed specifically for candidates to fulfill the CPA educational requirement.

Note: there is an advanced course, AC 465P: Federal Income Taxation II, if you need 6 credit hours altogether.

2. UCLA Extension

3. LSU Independent and Distance Learning

4. The Friday Center at UNC-Chapel Hill

  • Accredited by: Southern Association of Schools and Colleges
  • Offered via University of North Carolina (UNC) Chapel Hill Online
  • Course name: ACCT 335 Federal Income Taxation
  • Course length: Self paced
  • Number of credit hours: 3
  • Cost: $798 + textbook ($221 from Amazon)

For Your Further Reading

Other Questions?

Feel free to drop a note below, or sign up for this free newsletter for tips on planning, studying and passing this exam on your first attempt.

I have two versions designed for candidates with different background:

us-courseintl-mini-course
For US Candidates
(Those with US degrees, or
graduate/live/work in the US)
For Intl Candidates
(Those who study abroad, or
graduate/live/work outside of the US)

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley) and the publisher of this and several accounting professional exam prep sites

follow me on:
  • Ramya says:

    Hi Stephanie
    Sorry to be bothering you with more questions. But I see that the procedure for CPA exam seems to be more complicated than the exam itself. A quick recap of background – am a BCom, MCom (Correspondence) and Chartered Accountant from India. With my CA membership cert, I ve sent in my application to the MI State. I’m waiting for my NTS still. And I thought meanwhile I should get my transcripts evaluated so I meet the education requirements for MI when the score is released. However, I notice that MI states this:
    “• Have completed or be currently enrolled in a baccalaureate degree program from an educational institution
    recognized by the Board; and

    • Have completed a minimum of 24 semester (36 quarter) hours in accounting course credit which must
    include one course in each of the following subjects: auditing, financial accounting, managerial accounting,
    accounting systems and controls, U.S. taxation, and gov./fund. accounting; and

    • Have completed 24 semester (36 quarter) hours in general business subjects.

    All educational requirements must be met no later than 30 calendar days following the actual date the candidate took their first test section(s.)”

    Obviously, I don’t satisfy US Taxation requirement. Does it mean that I have to complete a course in US Taxation or is it enough if I simply enrol into the course. I saw the list of online taxation courses you have listed – however, all those seem to be atleast 3 month course – does that mean I cannot take the exam in November 2010?

    Look forward to hearing from you soon. Thanks a lot
    Ramya

    • Stephanie says:

      Hi Ramya,
      Sorry I forgot whether you have the CA certificate… if so you should be automatically qualified in MI to sit for the exam.
      If not just come back and let me know.
      Stephanie

  • betapudi says:

    I am indian student preparing for CPA exam. Is it US federal taxation course is compulsory? shall i prepare CPA exam directly without US Federal taxation course.

    • Stephanie says:

      Hi Betapudi,

      Whether it’s compulsory or not will depend on your choice of state. For Delaware federal taxation is one of their CPA exam requirements.

      Cheers, Stephanie

  • Ramya Rangarajan says:

    Hi Stephanie,
    Thanks so much for the reply. Yes I have the CA certificate. And I just heard back from the MI State co-ordinator – he also confirmed that I would be fine. I guess I just got a little paranoid – the process is so overwhelming!

    -Ramya

    • Stephanie says:

      Hi Ramya,
      That’s great! It is such a complicated process isn’t it. Now you can probably start looking into the CPA review courses… Stephanie

  • Shailesh Thakkar says:

    Stephanie,
    Your website came as the first hit on Google when I was searching for the information on Federal Tax Course requirement and I found it very useful. I cleared my CPA exams in 2000 from the state of Delaware and for some private reasons I did not apply for the certification at that time. Anyways, I started my CPA certification a few months ago and thought I would share my experience which may help someone looking for similar information.
    First on the process for application of the CPA Certificate (without permit to practice). I had to redo my CPAEthics exam and redo the FACS evaluation. I have a B.com + CA from India – which means that FACS will evaluate this as an Associate Degree with at least 21 semesters which include Auditing and Accounting Course. As you noted on the discussions earlier, US Federal Taxation course is also a requirement. I am currently pursuing the course to close the loop and get my CPA Certificate.
    I found the following additional information that may help students obtain their credits for Federal Taxation Course online.
    1. University of Phoenix
    • Accredited by: North Central Association Commission on Accreditation and School Improvement(NCA)
    http://Www.Phoenix.edu
    • Course name: ACC 483 Income Tax Individual http://www.phoenix.edu/courses/acc/acc483.html
    • Course length: 5 weeks
    • Number of semester credits: 3
    • Availability: Can enroll anytime
    • Cost: $1650+ textbook $90
    • Other information: Call the number on website and ask for registration of Single Course, if you are interested in just the tax course.
    2. Post University
    • Accredited by: New England Association of Schools and Colleges
    http://Www.post.edu
    • Course name: ACC 330 Federal Income Tax I (http://www.post.edu/online/degrees/bsaccounting/curriculum.shtml)
    • Course length: 8 weeks
    • Number of semester credits: 3
    • Availability: not always available. Please call the university
    • Cost: $1500-$1700+ textbook (Not sure)
    3. If you are living in the US, like me and can attend a community college make sure you do the following steps:
    • Tax courses are generally offered in fall (Sep-Dec) time
    • To get an admission in a community college you need to complete applications atleast a month in advance, meet with counselor and get registered (get your degree evaluated before you apply). At first, it may appear confusing – however the steps are simple and easy to register. The cost of the course will generally be about $120+textbook. You may also want to check the residency requirement (generally 1 year of residence – i.e. you should be living in that area for 1 year – irrespective of your visa status).
    • Link to bay area school offering tax course – SMCCD.edu

    • Stephanie says:

      Hi Shailesh Thakkar,
      Thanks a lot for your input! in fact, I have also written something similar on how to get extra credits that you can obtain in University of Phoenix or Community Colleges, which you can find here.

      My best wishes on a smooth path towards getting your CPA qualification!
      stephanie

  • Syed says:

    Hi Stephanie,
    I’m an Indian MBA. Will i have to take up an online taxation course to qualify for DELAWARE state even if my qualification equals to US masters/Bachelors?

    • Stephanie says:

      Hi Syed,
      Yes, you need that for Delaware because it is prat of the minimum course requirement.
      Regards,
      Stephanie

  • Deepika says:

    Hi,
    I read everyone’s comment and they are very informative.but as i said above the CPA application process is very overwhelming, i am also stuck and some help.
    I am an indian, have done BCOM and MBA (not AICTE approved course)
    With this education background that inhave to apply through Delaware state and therefore i submitted my degree certificates for evaluation to FACS. turns out i need to take US federal taxation course and complete 21 semester hours. I wanted to know for which course should i apply and from where?can i select any random course on tax?how will i know that i have enough credits to qualify to sit for the CPA exam?
    any help would be appreciated.
    thanks.

    • Stephanie says:

      Deepika,
      Yes theretically you can pick any US Federal taxation course, but it’s better to check with the school if they can assure you that the course can get qualified for the exam. If unsure, the ones above should work out (including those you can take online anytime).

      Yes I am afraid the 21 semester course on accounting is required. Afterall it is an accounting exam…
      To get extra credits for the CPA exam requirement please click on the link to see if it’s of any help.

      Regards, Stephanie

  • Deepika says:

    Hi stephanie,
    Thanks a lot for the quick response.I spoke to the Delaware cordinator. I need to just take a Tax course, rest my degree is equal to an associates degree and i have 24 hours in accounting.
    Thanks again

    Regards,
    Deepika

  • Stephanie says:

    Hi Deepika, that’s great. Hope one of the classes suggested above works for you. Cheers, Stephanie

  • jimmy says:

    Hi Stephanie,

    I did b-com from Pakistan + MBA degree (10 courses). I have more than 18 years of account & finance experience. Could you please advise if I can qualify for CPA exam from any state base
    on my qualification or do I need to take US federal tax course to fulfill requirements. Could you please advise about any state where I can qualify without U.S. tax course.
    I would appreciate your early response.

    Thanks & regards

  • Saili says:

    Hi,

    I want to know if the UCLA MNGMT X127 course works for credits to be used to take exam in Delaware!

    Thanks,

    Saili

  • manish sharma says:

    hi,
    i am fron india .and i have study all the coment given above but i have not clear my all probleam .I want to know what is procese to give exam of cpa & what is us federal taxation cource ?. from where should i do this cource?. what egibility to give cpa & us taxation exam ?
    i have done b.com from india
    ple any one help me
    manish sharma
    mobil no.09696458464
    E-mail – manishcool.sharma1988@gmail.com

  • Shilpa says:

    Hi Stephanie.

    Your website is very very informative. Thanks a lot for all the guidance and support you give 🙂

    I am planning to apply for CPA exams through the Delaware State Board. I am a B.Com, CS (Company Secretary) from India and have also completed 1 year of M.Com. Do you think I will qualify as a Bachelor or an Associate Degree Holder? Since Bachelors need lesser experience compared to Associate Degree holders, i wanted to know about it. Any idea how many credit hours would my B.Com, CS and 1 year of M.Com be as per US standards?

    Thanks in advance for your consideration
    Regards,
    Shilpa

  • Sandra Tellez says:

    Hi Stephanie,
    Thank you for the amazing help you bring to us.
    I have followed your website and done every step. I’m planning to seat for CPA exam and I got the equivalents for FACS. I just need federal Law taxation, But I don’t find out how many hour or credit I will need, any help?

  • Manoja says:

    Hi Stephanie,
    I am B.om &CA from India and plainning todo from Thomas Edison State College “ACC-421 Federal Taxation Income”. Please can you guide weather this course is sufficient to qualify for CPA in Delaware State.
    Your help is really appreciable.

    Manoja

  • Manisha says:

    Hi Stephanie,
    I have done B.com(hons) from India and planning to do CPA .Can you please guide me how should i proceed further?wether i’ve to give Federal tax exam or can i start CPA directly?

    Your help is really appreciable.
    Manisha

  • VANDANA GUPTA says:

    i have done hons. in commerce from delhi university ,india, do i need to take federal tax course for taking cpa exam , i m not particular to delware university,can i do it from any other university without this course

  • sandra tellez says:

    I got the answer for Delawer, here is how many credits in Federal
    law taxation we need
    “Please see how many credits that you already earned on your FACS. If you already have 21semester hours in accounting, 1 credit hour is enough for the current rule”

  • Sathiya Moorthy says:

    Hi Stephanie,

    I am a B.Com graduate with 25 years of experience. I am also facing the same problem of Federal Taxation course requirement. I contacted Devry university – Chocago, where they offer 6 weeks course with a fee of $548 + some additional fees. It is fully online course does not have any examination. I feel it is cheap and best for Indian B.Com. graduates. Still I need to confirm with you that Devry Chicago’s credits will eligible me for joning CPA from Delaware?

  • Santosh Sabat says:

    Hi Stephanie

    I am a B.com graduate from India and i am appearing for the CPA examination in October/November 2011. I have achieved C- (70.00% to 73.9%). Whether i have cleared passed the exam and am i qualify for the CPA exam from the Delaware State Board of Accountancy?

  • Nitin Garg says:

    Hi Stephanie

    I have completed my B.com (India) & US Federal Taxation too from Devry Univ online certification. At present I am working with Bank of America in India.
    I sincerely need some help in preparing for exams as with my job it is not allowing me to focus. Can u guide on the topics which are must to prepare? So that I can focus on much important subjects and content with the busy schedule.
    Also if you or any reader of this posting can help me getting study material for Federal Taxation again? As pdf files which I have got corrupted somehow and are not opening up

    Efforts and help will be really appreciated.

    With Regards
    Nitin Garg

  • Priya Kizhakkethil says:

    Hi Stephanie! Your website is fantastic! I’m a chartered accountant from India, currently a resident of Texas. I recently got my evaluation done by FACS for Delaware. I have 21 accounting hours but understand I need to do a tax course. I understand from one of the comments that Michigan accepts the CA certificate to write the exam. Can you advice me whether Delaware or Michigan would be good for me?

  • Yash says:

    Hi,
    I am planning to do CPA. I wanted to know about the eligiblity requirnments. I have cleared my B.Com from Mumbai University and have obtained first class. I have 1.5 year exp in accounts and another 1.5 from a big 4 tax firm.

    Regards,
    Yash Khandelwal

  • Stephanie says:

    Hi Priya,
    Yes indeed Michigan allows Indian CA cert holders to automatically qualified to sit for the exam, but you will have to get at least one audit experience from a CPA firm,with US CPA licensees, not Indian CAs as your supervisor.

    If you think this will work for you then Michigan could be a great choice. Cheers, Stephanie

  • Stephanie says:

    Hi Yash,
    For general CPA requirements for international candidates, please go to this page:
    https://ipassthecpaexam.com/cpa-application-for-international-students/

    Hope it helps! Stephanie

  • Stephanie says:

    Dear all,
    Many thanks for taking the time to leave your comments here.
    In order to streamline and improve the response time, I would like to redirect your questions to these pages:

    1. For state specific questions (including specific state’ qualification and licensing rules):
    Please go to CPA exam requirements by state, click on the state you are interested in, and add a comment there.

    2. For general questions from international candidates:
    Please check out this page written for you first, and click away / leave comments from there.

    Finally, if you have a question specifically on taxation courses, then please scroll back up and find the heading “Your comments are most welcome” and drop a note for me there. Thanks!

    Stephanie

  • Reghu says:

    Hi Stephanie,

    When I go to check out this option :

    University of North Alabama (UNA) through partnership with CPAexcel

    This is my #1 recommendation because I received the most positive feed back from my readers. The course is among the most affordable and is designed specifically for candidates to fulfill the CPA educational requirement.

    In the shopping cart it shows Regulation as copied below –
    Core Study Materials: Regulation
    Video Lectures + Slides: Regulation
    Professor Mentoring: Regulation

    My question is that I did take the Regulation video lectures etc through Becker, so does that count towards this credit?

    Thanks.

    • Stephanie Ng says:

      Hi Reghu, if the Becker course was offered through an accredited institution, then yes, it should be counted. If you took that through the normal Becker course, it is considered a commercial course and cannot be counted. Please check with Becker. Good luck! Stephanie

  • Reghu says:

    Thank you Stephanie, both for replying to my post and for this very helpful site.

  • Marie says:

    Hi Stephanie, thank you for bringing this site up. It helps a lot of folks like me, for sure.

    My question may be a bit off-topic but i’ve been checking out the schools for distance learning that you posted here. My undergraduate credits totals only 130 units – 20 units short of 150-rule. Can I maybe take courses from one of these schools to make up for additional 20 units? It seems way cheaper than master’s or graduate certificate program. Can I say, mix-n match those courses that i’m interested in, get my transcript after it’s done, and submit it to NASBA to complete my education requirement? Thank you so much!!

    • Stephanie Ng says:

      Hi Marie, yes. As long as you have at least a 4-year degree, then you can take non-degree courses from community colleges or these online classes to get that done. Non-degree classes are much more affordable esp if you are able to take them from nearly community colleges.

      You can also choose any subject but make sure you have fulfilled the minimum accounting / business credit requirements. Regards, Stephanie

  • Ranisha says:

    Hi Stephanie,
    I am an Indian student.I have done Bcom and Mba. I recently got my evaluation done by NASBA. And the report says that i have credit total of 150.
    Accounting- 6 credits
    External Audit and attestation- 6 credits
    Cost Accounting -10 credits
    Financial Accounting-6 credits
    Other -122 credits
    but taxation is 0 credits
    Do i need to take a taxation course to become eligible to sit for exam in New York.
    And also please give details about a good courses offered in New York City.

  • ana says:

    I just passed the Enrolled Agent exam, is that recognized at all when you apply for CPA exam ??

    Thanks everyone

    • Stephanie Ng says:

      Hi Ana, I am afraid the state boards don’t count EA and most other professional qualifications as educational credits. Regards, Stephanie

  • Purvi Gandhi says:

    I am a B.com and Chartered Accountant from India. I have passed the CPA exam from Delaware in year 2000. Now, I want to get CPA license in NJ. I got evaluation done from NASBA and they gave me 90 credits for B.com., nothing for Chartered accountant. Is that correct? Do I have to get 60 more credits?

  • manaseb yeshanew says:

    I have my evaluation report from NEIS for Washington Jurisdiction, which I wrongly chosen instead of Washington DC – which was written as District of Colombia and I don’t qualify to sit for the exam, as I have only 130 credit instead of 150 credit. However in DC, the 150 credit hrs is mandatory to for the licensing not for the exam. The Federal Income Tax (FIT) course however is among the list of required courses to sit for exam.

    I couldn’t get any answer from any of the offices
    Can I take the whole exam without having tax courses and take Federal Income Tax course later at the time of application for the licence?

    Thank you in advance.

  • Jb says:

    Will an Enrolled Agent Certification qualify towards Federal Taxation education requirement?

  • >