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Installment Sales: Rules and Reporting Requirements

Taxes

Installment Sales: Rules and Reporting Requirements

Course 30504A · 2 hrs · CPA & EA

Installment sales offer clients a way to spread income recognition over time—but the rules governing them require careful attention. Covering what qualifies as an installment sale, how to apply the general and special rules, and how to report these transactions properly, this course is a practical resource for tax professionals who encounter seller-financed deals, deferred payment arrangements, or property dispositions where proceeds arrive over multiple years. Clear and thorough, it helps ensure compliance and accurate reporting.

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  • Hours: 2
  • Exam questions: 8
  • Eligible for: CPA & EA
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NASBA Area: Taxes

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Installment Sales: Rules and Reporting Requirements
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

Who We Serve:

CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

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We currently offer 125 active self-study courses in Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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Pay-as-you-go credit packs — no subscription required. Packs range from $64.50 (16 credits) to $224.50 (80 credits), which works out to $2.81–$4.03 per credit hour, or roughly $5.62–$8.06 per 2-hour course at pack rates. Credits never expire and can be used on any course in the library.

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Website: https://pacificcpe.com
Frequently Asked Questions

No, your credits will never expire. You can use your credits anytime to select and complete any course in our library.