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REG Gleim Supplemental Course

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  1. WELCOME. PLEASE START HERE!

    1. Welcome to Farhat Lectures
  2. 2. How to Use This Course & Resources
  3. 3. Choosing the Right CPA Discipline
  4. 4. CPA Exam Study Tips & Common Questions
  5. 🚀Introduce Yourself
    1 Topic
  6. 🚨🚨🚨2026 AICPA Released Questions
    1 Topic
  7. SU 1.1: ETHICS, PROFESIONAL RESPONSABILITIES & LIABILITY OF CPAs: TAX PRACTITIONER
    📖Circular 230 Explained
    2 Topics
    |
    2 Quizzes
  8. SU 1.2; ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: TAX RETURN PREPARERS
    📖Tax Return Preparers Penalty
    2 Topics
    |
    1 Quiz
  9. SU 1.3: ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: LICENSING & DISCIPLINARY SYSTEMS
    📖Licensing & Disciplinary Systems
    2 Topics
    |
    1 Quiz
  10. 📖Aiding & Abetting Understatement Of Tax Liability
    2 Topics
    |
    1 Quiz
  11. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
     ✅REG CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Gleim
    10 Topics
    |
    2 Quizzes
  12. SU 1.4: ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: LIABILITY TO CLIENTS & THIRD PARTIES UNDER STATE LAW
    📖Tax Preparer Legal Liability For Breach Of Contract & Negligence
    2 Topics
  13. 📖Tax Preparer Liability For Constructive Fraud, Gross Negligence & Fraud
    2 Topics
    |
    1 Quiz
  14. SU 1.5: ETHICS, PROFESSIONAL RESPONSABILITIES, & LIABILITY OF CPAs: PRIVILEGED COMMUNICATION & CONFIDENTIALITY
    📖Confidential Communication Between Tax Preparers & Clients
    2 Topics
    |
    1 Quiz
  15. 🎯AICPA Questions: Professional Responsibilities and Federal Tax Procedures :
    3 Quizzes
  16. SU 2.1: FEDERAL TAX AUTHORITY
    📖Tax Law Legislative Authorities
    2 Topics
  17. 📖Tax Law Administrative Authorities
    2 Topics
  18. 📖Tax Law Judicial Authorities
    2 Topics
  19. 📖IRS Audit/Examination Process
    2 Topics
  20. 📖Tax Law Hierarchy
    2 Topics
    |
    2 Quizzes
  21. SU 2.2: FILING REQUIREMENTS, DEPENDENTS & FILING STATUS
    📖Filing Requirements – Who Must File A Tax Return & When?
    2 Topics
  22. 📖Filing Status
    3 Topics
  23. 📖Qualifying Child Vs Qualifying Relative
    3 Topics
    |
    4 Quizzes
  24. SU 2.3: INDIVIDUAL TAXATION: PAYMENTS, PENALTIES & REFUNDS
    📖Penalties For Failure To Pay & Failure To File
    2 Topics
  25. 📖Accuracy Related Penalty
    2 Topics
  26. 📖Failure To Pay Estimated Taxes
    2 Topics
  27. SU 2.4: INDIVIDUAL TAXATION: ACCOUNTING PERIOD & METHODS
    📖Cash / Accrual Methods
    2 Topics
  28. 📖Methods Of Accounting For Tax Purposes
    5 Topics
  29. 📖Uniform Cost Capitalization (UNICAP)
    2 Topics
    |
    1 Quiz
  30. SU 2.5: TAX-EXEMPT ORGANIZATIONS
    📖Tax-Exempt Organizations 501 C
    2 Topics
    |
    1 Quiz
  31. 🎯Comprehensive Tests Including AICPA : Released Questions
    3 Quizzes
  32. SU 3: BUSINESS ORGANIZATIONS
    📖Business Structure Overview
    2 Topics
  33. 📖General Partnesrship & Joint Venture: Formation
    2 Topics
  34. 📖General Partnership & Joint Venture: Rights & Obligations
    2 Topics
  35. 📖General Partnership & Joint Venture: Dissolution & Disassociation
    2 Topics
    |
    1 Quiz
  36. 📖Limited Liability Partnership
    2 Topics
    |
    1 Quiz
  37. 📖Limited Partnership
    2 Topics
    |
    1 Quiz
  38. 📖Limited Liability Company
    2 Topics
    |
    1 Quiz
  39. 📖Introduction To Corporation
    2 Topics
  40. 📖Formation Of Corporation
    2 Topics
    |
    1 Quiz
  41. 📖Financing Of Corporation
    2 Topics
    |
    1 Quiz
  42. 📖Rights & Duties Of Shareholders
    2 Topics
  43. 📖Role Of BOD
    2 Topics
  44. 📖Role Of Officers
    2 Topics
    |
    1 Quiz
  45. 📖Fundemental Changes
    2 Topics
    |
    2 Quizzes
  46. SU 4: CONTRACTS
    📖Contract Formation
    2 Topics
    |
    1 Quiz
  47. 📖Three Elements Of a Contract
    1 Topic
    |
    1 Quiz
  48. 📖Contract Offer
    2 Topics
  49. 📖Contract Acceptance
    2 Topics
    |
    1 Quiz
  50. 📖Fraud & Mistakes
    2 Topics
  51. 📖Illegality, Minor, Intoxication
    2 Topics
  52. 📖Statute Of Frauds
    2 Topics
    |
    1 Quiz
  53. 📖Impossibilities
    2 Topics
    |
    1 Quiz
  54. 📖Terms Related To Contract Law
    2 Topics
  55. 📖Remedies
    2 Topics
    |
    1 Quiz
  56. 📖Sales Article Of The Uniform Commercial Code (UCC)
    2 Topics
    |
    1 Quiz
  57. 📖UCC Defenses
    2 Topics
    |
    1 Quiz
  58. 📖Delivery & Risk Of Loss
    2 Topics
    |
    1 Quiz
  59. 📖Sale On Approval
    2 Topics
  60. 📖Types Of Warranties Under UCC
    2 Topics
    |
    1 Quiz
  61. 📖Remedies Under UCC
    2 Topics
    |
    1 Quiz
  62. SU 5: AGENCY & REGULATION
    📖Agency 1
    2 Topics
    |
    1 Quiz
  63. 📖Agency Law: Duties & Remedies
    2 Topics
    |
    1 Quiz
  64. 📖Agent Power: Actual
    2 Topics
    |
    1 Quiz
  65. 📖Agent Power: Apparent
    2 Topics
    |
    1 Quiz
  66. 📖Agent Power Ratification
    2 Topics
    |
    1 Quiz
  67. 📖Contractual Obligation
    2 Topics
    |
    1 Quiz
  68. 📖Tort Liability
    2 Topics
    |
    1 Quiz
  69. 📖FICA Taxes
    4 Topics
    |
    1 Quiz
  70. 📖Federal Unemployment Tax Act (FUTA)
    2 Topics
    |
    1 Quiz
  71. 📖Workers’ Compensation
    2 Topics
  72. 📖Premium Tax Credit
    2 Topics
  73. 📖Affordable Care Act ACA
    2 Topics
    |
    1 Quiz
  74. 📖Foreign Corruption Practices Act Of 1977
    2 Topics
    |
    1 Quiz
  75. SU 6: SECURED TRANSACTIONS & DEBTOR-CREDITOR RELATIONSHIPS
    📖Secured Transactions
    2 Topics
    |
    1 Quiz
  76. 📖Attachment & Perfection
    2 Topics
    |
    1 Quiz
  77. 📖Right Of Secured Creditors
    2 Topics
    |
    1 Quiz
  78. 📖Surety
    2 Topics
    |
    1 Quiz
  79. 📖Surety Defenses
    2 Topics
    |
    1 Quiz
  80. 📖Creditor With No Surety
    2 Topics
  81. 📖Cosureties
    2 Topics
    |
    1 Quiz
  82. 📖Mechanic’s Liens
    2 Topics
  83. 📖Fraudulent Conveyance
    2 Topics
  84. 📖FDCPA
    2 Topics
  85. 📖Six Types OF Bankruptcy
    2 Topics
  86. 📖Voluntary Chapter 7 & 11
    2 Topics
    |
    1 Quiz
  87. 📖Involuntary Chapter 7 & 11
    2 Topics
    |
    1 Quiz
  88. 📖Chapter 7 Liquidation
    2 Topics
    |
    1 Quiz
  89. 📖Chapter 11 Bankruptcy Reorganization
    2 Topics
    |
    1 Quiz
  90. 📖Chapter 15 Bankruptcy
    2 Topics
  91. 🎯Comprehensive Tests Related To Business Law Section
    6 Quizzes
  92. SU 7.1: PROPERTY TRANSACTIONS: BASIS & COST RECOVERY: BASIS
    📖Introduction To Property Transactions
    2 Topics
  93. 📖Basics Of Property Basis
    2 Topics
    |
    2 Quizzes
  94. 📖Amount Realized
    2 Topics
    |
    2 Quizzes
  95. 📖Gift property – Tax Basis
    2 Topics
    |
    2 Quizzes
  96. 📖Basis For Inherited Property
    2 Topics
    |
    2 Quizzes
  97. 📖Personal To Business Use
    2 Topics
  98. 📖Recognized Vs. Realized
    2 Topics
    |
    2 Quizzes
  99. 📖Introduction To Capital Assets
    2 Topics
    |
    2 Quizzes
  100. 📖Netting Capital Gains & Losses
    2 Topics
    |
    2 Quizzes
  101. 📖Capitalizing Versus Expensing
    2 Topics
  102. 📖Wash Sale Loss
    2 Topics
    |
    2 Quizzes
  103. 📖Disposition Of Personal Use Property
    2 Topics
    |
    1 Quiz
  104. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  105. SU 7.2: PROPERTY TRANSACTIONS: BASIS & COST RECOVERY: DEPRECIATION & AMORTIZATION
    📖MACRS IRS Vs GAAP Depreciation
    1 Topic
  106. 📖Cost Recovery / Half Year Convention
    2 Topics
  107. 📖Mid Quarter Convention / Depreciation & Cost Recovery
    2 Topics
  108. 📖Mid Month Convention / Depreciation Of Real Property
    2 Topics
    |
    2 Quizzes
  109. 📖Section 179 Deduction
    2 Topics
  110. 📖First Year Bonus Depreciation
    2 Topics
    |
    2 Quizzes
  111. 📖Qualified Production Property OBBBA
    2 Topics
  112. 📖Depreciation Of Listed Property
    2 Topics
    |
    2 Quizzes
  113. 📖Section 197 Amortization Of Intangible Assets
    2 Topics
    |
    2 Quizzes
  114. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  115. SU 8.1: GROSS INCOME & EXCLUSIONS: GROSS INCOME
    📖Overview Of Taxable Gross Income
    2 Topics
    |
    2 Quizzes
  116. 📖Wages W-2 Income
    2 Topics
    |
    2 Quizzes
  117. 📖Alimony Income
    2 Topics
    |
    2 Quizzes
  118. 📖Introduction To Capital Gain/Loss
    2 Topics
  119. 📖Interest Income
    2 Topics
  120. 📖Dividend Income
    2 Topics
    |
    1 Quiz
  121. 📖How Dividend Are Taxed Explained With Example
    2 Topics
  122. 📖Taxable Refund
    2 Topics
  123. 📖Prizes/Award & Cancellation Of Debt
    2 Topics
    |
    2 Quizzes
  124. 📖IRA Distributions
    2 Topics
    |
    1 Quiz
  125. 📖Pension & Annuities
    2 Topics
    |
    2 Quizzes
  126. 📖Social Security
    2 Topics
    |
    2 Quizzes
  127. 📖Gambling & Unemployment Compensation
    2 Topics
    |
    1 Quiz
  128. SU 8.2: GROSS INCOME & EXCLUSIONS: EXCLUSIONS
    📖Gifts & Inheritances
    2 Topics
    |
    1 Quiz
  129. 📖Fringe Benefits
    1 Topic
  130. 📖Life Insurance Proceeds
    2 Topics
    |
    2 Quizzes
  131. 📖Scholarship & Fellowships
    2 Topics
    |
    2 Quizzes
  132. 📖Interest On Municipal Bonds
    2 Topics
    |
    2 Quizzes
  133. 📖Educational Saving Bonds Series EE Bonds
    2 Topics
  134. 📖Original Issue Discount
    2 Topics
  135. 📖Damages / Compensation
    2 Topics
    |
    2 Quizzes
  136. 📖Tax Benefit Rule
    3 Topics
  137. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  138. SU 9: GENERAL BUSINESS EARNINGS & EMPLOYMENT TAXES: BUSINESS INCOME & EXPENSES
    📖Travel / Transportation Expenses Deduction
    3 Topics
    |
    2 Quizzes
  139. 📖Home Office Expense Deduction
    2 Topics
  140. 📖Business Income & Loss (Schedule C)
    2 Topics
    |
    1 Quiz
  141. 📖Rental Income & Loss
    2 Topics
    |
    2 Quizzes
  142. 📖Meals & Entertainment Expense
    2 Topics
  143. SU 10.1: ADJUSTMENTS & DEDUCTIONS FROM AGI ABOVE-THE-LINE DEDUCTIONS
    📖Deductions For Individual Taxpayers
    2 Topics
  144. 📖Disallowed Deductions / Illegal Business / Political Contribution
    2 Topics
  145. 📖Educator Expense Deduction
    2 Topics
  146. 📖Deduction For Half Of Self-Employment Tax
    2 Topics
  147. 📖Self Employed Health Insurance Deduction
    2 Topics
    |
    1 Quiz
  148. 📖Retirement Plans
    2 Topics
  149. 📖Deduction For Individual Retirement Account / Roth IRA
    2 Topics
  150. 📖Roth IRA
    2 Topics
    |
    2 Quizzes
  151. 📖Accountable Plans & Non Accountable Plans
    2 Topics
  152. 📖Penalty For Early Withdrawal (OBBBA)
    2 Topics
  153. 📖Health Savings Account – HSA
    2 Topics
    |
    3 Quizzes
  154. 📖Student Loan Interest Deduction For AGI
    3 Topics
    |
    2 Quizzes
  155. 📖Moving Expense Deduction For Active Military Members (OBBBA)
    2 Topics
    |
    2 Quizzes
  156. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  157. SU 10.2: ADJUSTMENTS & DEDUCTIONS FROM AGI: STANDARD & ITEMIZED DEDUCTIONS
    📖Itemized Deduction Or Standard Deduction
    2 Topics
    |
    2 Quizzes
  158. 📖Deductions & Losses / For AGI / From AGI
    2 Topics
  159. 📖Medical Expense Deduction / Education
    2 Topics
    |
    2 Quizzes
  160. 📖State & Local Deductions SALT Schedule A (OBBBA)
    2 Topics
    |
    2 Quizzes
  161. 📖Interest Deduction On Schedule A (OBBBA)
    2 Topics
    |
    2 Quizzes
  162. 📖Charitable Contributions
    4 Topics
    |
    2 Quizzes
  163. 📖Other Itemized Deductions (OBBBA)
    2 Topics
    |
    1 Quiz
  164. SU 10.3: ADJUSTMENTS & DEDUCTIONS FROM AGI: QUALIFIED BUSINESS INCOME DEDUCTION (QBID)
    📖Introduction To Qualified Business Income Deduction (OBBBA)
    2 Topics
  165. 📖Qualified Business Income Deduction Wages & PPE Limitations (OBBBA)
    2 Topics
  166. 📖Qualified Business Income Deduction Specified Services Business (OBBBA)
    2 Topics
  167. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz
  168. SU 11.1: FEDERAL TAXATION OF INDIVIDUALS: LOSSES & LIMITATIONS
    📖Casualty & Theft Losses (OBBBA)
    2 Topics
    |
    1 Quiz
  169. 📖Hobby Losses OBBBA
    2 Topics
    |
    1 Quiz
  170. 📖Net Operating Loss NOL
    2 Topics
    |
    2 Quizzes
  171. SU 11.2: FEDERAL TAXATION OF INDIVIDUALS: COMPUTATION OF A TAX LIABILITY
    📖Income Tax Formula
    2 Topics
    |
    2 Quizzes
  172. 📖Self-Employment Tax
    2 Topics
    |
    2 Quizzes
  173. 📖Compute Taxes Using Tables & Schedules
    2 Topics
  174. 📖Introduction To Tax Credits
    2 Topics
  175. 📖Dependent Care Credits
    2 Topics
  176. 📖Elderly & Disabled Tax Credit
    2 Topics
  177. 📖Education Credits
    2 Topics
  178. 📖Adoption Tax Credit
    2 Topics
  179. 📖Retirement Savings Contribution Credit
    2 Topics
  180. 📖Foreign Tax Credit
    2 Topics
  181. 📖Work Opportunity & Rehabilitation Expenditure Tax Credit
    2 Topics
  182. 📖Research Credit
    2 Topics
  183. 📖Child Tax Credit (OBBBA)
    2 Topics
  184. 📖Earned Income Tax Credit (OBBBA)
    2 Topics
  185. 📖Residential & Vehicles Credits
  186. 📖Various Business Credits
    2 Topics
    |
    2 Quizzes
  187. 📖Kiddie Tax Computation
    2 Topics
    |
    2 Quizzes
  188. SU 12.1: GROSS INCOME OF A C CORPORATION
    📖Introduction To Corporate Taxation
    2 Topics
  189. 📖S Corp Versus C Corp Versus LLC Versus Partnership
    2 Topics
  190. SU 12.2: C CORPORATIONS: DEDUCTIONS OF A CORPORATION
    📖Organizational Expenditures & Startup Cost
    2 Topics
    |
    1 Quiz
  191. 📖Excessive Executive Compensation
    2 Topics
  192. 📖Business Gifts Deduction
    1 Topic
    |
    1 Quiz
  193. 📖Bad Debts Deduction
    2 Topics
    |
    2 Quizzes
  194. 📖Business Interest Expense Limitation
    2 Topics
    |
    1 Quiz
  195. 📖Corporate Charitable Contribution
    2 Topics
  196. 📖Dividend Received Deduction
    2 Topics
    |
    2 Quizzes
  197. 📖Research & Experimental Expenditures
    2 Topics
  198. SU 12.3: C CORPORATIONS: LOSSES OF A CORPORATION
    📖NOLs – Corporations
    2 Topics
    |
    1 Quiz
  199. 📖Capital Gains & Losses For Corporation
    3 Topics
    |
    2 Quizzes
  200. SU 12.4 / 5: REGULAR INCOME TAX & FOREIGN TAX CREDITS / ESTIMATED TAX
    📖Computing Corporate Income Tax Liability
    2 Topics
  201. 📖Introduction To Business Credits
    2 Topics
    |
    2 Quizzes
  202. 📖Corporate Foreign Tax Credit
    2 Topics
  203. 📖Estimated Tax Payments
    2 Topics
    |
    1 Quiz
  204. SU 12.6 / 7: ACCUMULATED EARNINGS TAX (AET) / PESRONAL HOLDING INCOME TAX
    📖Accumulated Earnings Tax / Personal Holding Company
    2 Topics
    |
    1 Quiz
  205. SU 12.8: STATE & LOCAL TAX ISSUES
    📖Nexus
    2 Topics
  206. 📖Allocation Versus Apportionment
    2 Topics
  207. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  208. SU 13.1: S CORPORATIONS: ELIGIBILITY & ELECTION
    📖Introduction To S Corporation
    2 Topics
    |
    4 Quizzes
  209. 13.2: S CORPORATIONS: OPERATIONS
    📖Seperately & Nonseperately Stated Items
    2 Topics
    |
    2 Quizzes
  210. 📖S Corp: Fringe Benefits
    2 Topics
  211. 📖Debt Vs Stock Basis & Losses Limitations
    2 Topics
    |
    2 Quizzes
  212. 📖Distribution From S Corporation
    5 Topics
    |
    2 Quizzes
  213. 📖Accumulated Adjustments Account (AAA) Simuation
    2 Topics
  214. 📖PAL & At-Risk Limitation
    2 Topics
  215. 📖Excess Business Loss Limitation
    2 Topics
  216. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  217. SU 13.3: BASIS OF A PATNER'S INTEREST
    📖Introduction To Partnership
    2 Topics
  218. 📖Partnership: Flow Through Entity
    2 Topics
    |
    2 Quizzes
  219. 📖Partnership Formation
    1 Topic
    |
    2 Quizzes
  220. 📖Partner’s Basis (Overview)
    3 Topics
    |
    2 Quizzes
  221. SU 13.4: PATNER'S TAXABLE INCOME
    📖Partnership Income Allocation Form 1065 & Schedule K
    2 Topics
  222. 📖Guaranteed Payment In Partnership
    2 Topics
    |
    2 Quizzes
  223. 🎯Comprehensive Tests Including AICPA Released Questions
    2 Quizzes
  224. SU 13.5: RECONCILING BOOK & TAXABLE INCOME
    📖Schedule M 1 Form 1120
    2 Topics
  225. 📖Schedule M 2 Form 1120
    2 Topics
  226. 📖Schedule M 3 Form 1120
    3 Topics
    |
    1 Quiz
  227. 🎯Comprehensive Tests Including AICPA Released Questions
    1 Quiz

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Quiz 175 of 202

🎯Estimated tax payments: 1 MCQ

  1. REG Gleim Supplemental Course
  2. 📖Estimated Tax Payments
  3. 🎯Estimated tax payments: 1 MCQ

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Responses

    1. Maroun, CPA 29 March 2025

      Hello Ellie,

      The rule you’ve mentioned applies to individuals, NOT corporations.
      Make sure you take notes about the differences between individuals rules and corporations rules to avoid any confusion.

      I hope this helps!