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Individual Income Tax: Deductions Part 2

Taxes

Individual Income Tax: Deductions Part 2

Course 31057C · 2 hrs · CPA & EA

Charitable giving and casualty losses are two areas where the rules can be nuanced and documentation requirements are strict. This course covers qualified organizations, deductible and nondeductible contributions, property donations, deduction limits, and recordkeeping best practices—including upcoming 2026 rule changes. It also addresses casualty and theft losses, how to figure and report them, and current limitations on nonbusiness losses. Essential reading for practitioners with clients who donate property or experience disaster-related losses.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Taxes

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Individual Income Tax: Deductions Part 2
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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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Frequently Asked Questions

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