Shared by: theolduni
NATIONAL ASSOCIATION OF TAX PROFESSIONALS UPDATES FREE CPE with each registration The Essential 1040 Beyond the 1040 for The Essential 1040! call: 800.558.3402, ext. 3 | fax: 800.747.0001 | web: www.natptax.com 1 NATP’s 1040 Workshops are a necessity for tax professionals looking to receive the latest individual tax law updates in order to prepare for the upcoming tax season. For the CLASSES ﬁrst time ever – everyone who attends The Essential 1040 will receive a FREE 2 credit Self- Study Ethics Course! Our courses are taught by expert instructors who share the same day-to- day experiences as you. Join your friends and colleagues at a convenient location. In addition, attendees have the opportunity to download an electronic copy of the textbook prior to the workshop in order to become more familiar with the material. Textbook links will be e-mailed to attendees approximately two weeks prior to the workshop. A printed copy will be provided at the workshop site. And that’s not all! For two weeks after the workshop, you’ll have the opportunity to ask NATP’s expert staff questions regarding the material presented via our 1040 Workshops web board. The Essential 1040 • 8 CPE Credits (And two FREE Ethics Self-Study CPE) • Course Level: Update/Intermediate • Prerequisite: Basic knowledge of preparing Form 1040 For 24 years, NATP has been providing the best tax update in the country to prepare profes- sionals for the coming tax season. We promise to continue that tradition of excellence this year. The standard features of an update, new tax laws applicable to 2009, and recent developments are combined with select in-depth topics. Objectives Upon completion of this workshop, you will be able to: • Familiarize yourself with new provisions that impact the 2010 ﬁling season. • Provide your clients with planning considerations for the upcoming year. • Identify taxpayers entitled to dependency exemptions and other tax beneﬁts including the earned income credit, child tax credit, and dependent care credit. • Explain the tax ramiﬁcations of selling a principal residence. • Identify the tax treatment of retirement plan and IRA distributions. Beyond the 1040 • 8 CPE Credits • Course Level: Intermediate • Prerequisite: Basic knowledge of preparing Form 1040 Take the extra step in getting ready for this year’s ﬁling season. This workshop will enhance your knowledge of tax preparation by examining timely topics that impact your clients and your business. Objectives Upon completion of this workshop, you will be able to: • Explain the tax consequences of foreclosure, determine if a taxpayer is insolvent, and complete Form 982. • Demonstrate your knowledge of the tax beneﬁts associated with education and vehicles used to fund education. • Determine if an activity is subject to the hobby loss rules and how to report it on Form 1040. • Calculate deductible partnership or S corporation losses by applying three limitations imposed on pass-through losses. • Identify contribution and deferral differences among retirement plans, and analyze which plans match clients’ needs. • Determine where a client’s tax home is located and how it affects the deductibility of travel expenses. Workshop Schedule • Registration begins at 7:30 a.m. • Workshop runs from 8:00 a.m. to 4:30 p.m. Fees Listed below are the Priority Registration rates. Any registrations received less than 10 days prior to the session date will be charged an additional $35. On-site registration will include an additional $50. Morning and afternoon refreshments are included. One Day Only • Member - $182 •Nonmember - $222 Both Days • Member - $332 • Nonmember - $412 call: 800.558.3402, ext. 3 | fax: 800.747.0001 | web: www.natptax.com 3 Alabama Connecticut BIRMINGHAM - F9065 - Nov. 16 & 17 CROMWELL - F9047 - Nov. 9 & 10 Birmingham Marriott Crowne Plaza Cromwell 3590 Grandview Parkway 100 Berlin Road LOCATIONS 205.968.3775 MOBILE - F9095 - Dec. 4 & 5 Mobile Marriott 3101 Airport Road 860.635.2000 TRUMBULL - F9055 - Nov. 11 & 12 Trumbull Marriott Merritt Parkway 180 Hawley Lane 251.476.6400 203.378.1400 WINDSOR - F9090 - Dec. 2 & 3 Arizona Hilton Garden Inn Hartford North/Bradley TEMPE - ES9004 - Nov. 19 & 20 International Airport Fiesta Resort Conference Center 555 Corporate Drive 2100 S. Priest Drive 860.688.6400 480.967.1441 This Update follows the TAXPRO Symposium. See page 10 for more information on this additional District of Columbia education opportunity. WASHINGTON, DC - F9093 - Dec. 4 & 5 Marriott at Metro Center TUCSON - F9027 - Oct. 28 & 29 775 12th Street NW Holiday Inn Hotel & Suites Tucson Airport 202.737.2200 North 4550 S. Palo Verde Road 520.746.1161 Florida FT LAUDERDALE - F9025 - Oct. 28 & 29 . Marriott North Ft. Lauderdale California 6650 N. Andrews Avenue BERKELEY - F9020 - Oct. 26 & 27 954.771.0440 Doubletree Hotel Berkeley Marina 200 Marina Boulevard JACKSONVILLE - F9097 - Dec. 4 & 5 510.548.7920 Holiday Inn Jacksonville Airport 14670 Duval Road WHITTIER - F9022 - Oct. 26 & 27 904.741.4404 *Radisson Hotel Whittier 7320 Greenleaf Avenue ORLANDO - ES9001 - Oct. 22 & 23 562.945.8511 Caribe Royale Orlando 8161 World Center Drive Colorado 407.238.8000 This Update follows the TAXPRO Symposium. See LAKEWOOD - F9086 - Dec. 2 & 3 page 10 for more information on this additional Sheraton Denver West education opportunity. 360 Union Boulevard 303.987.2000 * Designates location without a room block held for NATP Florida (continued) Indiana Kentucky ST PETERSBURG - F9019 . ELKHART - F9008 - Oct. 21 & 22 LEXINGTON - F9051 - Nov. 11 & 12 Oct. 26 & 27 Ramada Elkhart Four Points by Sheraton Hilton St. Petersburg Bayfront 3011 Belvedere Road 1938 Stanton Way 333 First Street South 574.262.1581 859.259.1311 727.894.5000 FORT WA YNE - F9031 - Nov. 2 & 3 * Don Hall’s Guesthouse Louisiana Georgia 1313 W. Washington Center Road KENNER - F9089 - Dec. 2 & 3 AUGUSTA - F9054 - Nov. 11 & 12 260.489.2524 Hilton New Orleans Airport Holiday Inn Augusta West 901 Airline Drive 441 Park West Drive INDIANAPOLIS - F9015 - Oct. 23 & 24 504.469.5000 706.396.4600 Hilton Indianapolis North 8181 N. Shadeland Avenue LAFA YETTE - F9083 - Nov. 30 & Dec. 1 ROSWELL - F9048 - Nov. 9 & 10 317.849.6668 Hilton Garden Inn Lafayette/Cajundome Holiday Inn Atlanta/Roswell 2350 W. Congress Street 909 Holcomb Bridge Road 337.291.1977 770.817.1414 Iowa DAVENPORT - F9041 - Nov. 6 & 7 Clarion Hotel & Conference Center Maine Hawaii 5202 N. Brady Street FREEPORT - F9032 - Nov. 2 & 3 HONOLULU - F9040 - Nov. 5 & 6 563.391.1230 Hilton Garden Inn Freeport Downtown * Paciﬁc Beach Hotel 5 Park Street 2490 Kalakaua Avenue DES MOINES - F9035 - Nov. 4 & 5 207.865.1433 808.922.1233 Holiday Inn Des Moines Airport 6111 Fleur Drive Maryland Illinois 515.287.2400 BALTIMORE - F9067 - Nov. 16 & 17 ALSIP - F9052 - Nov. 11 & 12 Radisson Hotel at Cross Keys * Doubletree Hotel Chicago Alsip Kansas 5100 Falls Road 5000 W. 127th Street OVERLAND PARK - F9064 410.532.6900 708.272.4205 Nov. 16 & 17 ARLINGTON HEIGHTS - F9058 Holiday Inn Hotel & Suites Overland Massachusetts Park West HOL YOKE - F9071 - Nov. 18 & 19 Nov. 13 & 14 8787 Reeder Road Doubletree Hotel Chicago Arlington * Holiday Inn Holyoke 913.888.8440 245 Whiting Farms Road Heights 75 W. Algonquin Road 413.534.3311 WICHITA - F9006 - Oct. 20 & 21 847.364.7600 Hilton Wichita Airport and Executive LEOMINSTER - F9066 - Nov. 16 & 17 Conference Center Four Points by Sheraton LISLE - F9002 - Oct. 19 & 20 2098 Airport Road Hilton Lisle/Naperville 99 Erdman Way 316.945.5272 978.534.9000 3003 Corporate West Drive 630.505.0900 * Designates location without a room block held for NATP call: 800.558.3402, ext. 3 | fax: 800.747.0001 | web: www.natptax.com 5 Massachusetts (continued) Minnesota (continued) PLYMOUTH - F9096 - Dec. 4 & 5 MINNEAPOLIS - ES9003 - Nov. 12 & 13 Radisson Hotel Plymouth Harbor Crowne Plaza Minneapolis North 180 Water Street 2200 Freeway Boulevard LOCATIONS 508.747.4900 WAKEFIELD - F9084 - Nov. 30 & Dec. 1 * Sheraton Colonial Hotel & Golf Club 1 Audubon Road 763.566.8000 This Update follows the TAXPRO Symposium. See page 10 for more information on this additional education opportunity. 781.245.9300 ST CLOUD - F9018 - Oct. 26 & 27 . Best Western Kelly Inn St. Cloud 100 4th Avenue South Michigan 320.253.0606 BA CITY - F9033 - Nov. 2 & 3 Y Doubletree Hotel Riverfront One Wenonah Park Place Missouri 989.891.6000 BRANSON - F9074 - Nov. 19 & 20 Radisson Hotel Branson GRAND RAPIDS - F9014 - Oct. 23 & 24 120 S. Wildwood Drive Hilton Grand Rapids Airport 888.566.5290 4747 28th Street SE 616.957.0100 ST LOUIS - ES9002 - Nov. 5 & 6 . Crowne Plaza St. Louis - Clayton LANSING - F9038 - Nov. 4 & 5 7750 Carondelet Avenue The Lexington of Lansing Hotel (formerly 314.726.5400 the Sheraton) This Update follows the TAXPRO Symposium. See 925 S. Creyts Road page 10 for more information on this additional 517.323.7100 education opportunity. ROMULUS - F9043 - Nov. 6 & 7 Crowne Plaza Detroit Airport Nebraska The Essential 1040 at this location will include a 8000 Merriman Road 2-hour state update. See page 10 for full details. 734.729.2600 OMAHA - F9030 - Nov. 2 & 3 Minnesota Omaha Marriott DULUTH - F9024 - Oct. 28 & 29 10220 Regency Circle Holiday Inn Hotel & Suites 402.399.9000 200 W. 1st Street 218.722.1202 * Designates location without a room block held for NATP Nevada New Mexico New York (continued) LAS VEGAS - ES9006 - Dec. 10 & 11 ALBUQUERQUE - F9080 MOUNT KISCO - F9053 - Nov. 11 & 12 Green Valley Ranch Resort Nov. 30 & Dec. 1 Holiday Inn Mount Kisco 2300 Paseo Verde Parkway Albuquerque Embassy Suites Hotel 1 Holiday Inn Drive 866.617.1777 1000 Woodward Place NE 914.241.2600 This Update follows the TAXPRO Symposium. 505.245.7100 See page 10 for more information on this NEW YORK - F9026 - Oct. 28 & 29 additional education opportunity. New York Radisson Martinique on Broadway 49 W. 32nd Street ALBANY - F9077 - Nov. 20 & 21 New Hampshire * Albany Marriott 212.736.3800 CONCORD - F9037 - Nov. 4 & 5 189 Wolf Road OWEGO - F9075 - Nov. 20 & 21 Concord Holiday Inn 518.458.8444 * Owego Treadway Inn 172 N. Main Street 1100 State Route 17C 603.224.9534 BUFFALO - F9004 - Oct. 19 & 20 607.687.4500 Hilton Garden Inn Buffalo Airport New Jersey 4201 Genesee Street POUGHKEEPSIE - F9049 - Nov. 9 & 10 ATLANTIC CITY - ES9005 - Dec. 3 & 4 716.565.0040 Poughkeepsie Grand Hotel Caesars Atlantic City 40 Civic Center Plaza ISLANDIA - F9021 - Oct. 26 & 27 2100 Paciﬁc Avenue 845.485.5300 Islandia Marriott Long Island 800.345.7253 3635 Express Drive North This Update follows the TAXPRO Symposium. ROCHESTER - F9063 - Nov. 16 & 17 See page 10 for more information on this 631.232.3000 Holiday Inn Rochester Airport additional education opportunity. 911 Brooks Avenue JAMAICA - F9059 - Nov. 13 & 14 585.328.6000 CHERRY HILL - F9068 - Nov. 16 & 17 Holiday Inn JFK 144-02 135th Avenue Holiday Inn 718.659.0200 North Carolina 2175 W. Marlton Pike CHARLOTTE - F9039 - Nov. 4 & 5 856.663.5300 JAMESTOWN - F9029 - Oct. 29 & 30 Doubletree Guest Suites Charlotte/ * Carnahan Training and Conference Center South Park ISELIN - F9078 - Nov. 20 & 21 on James Street 6300 Morrison Boulevard Renaissance Woodbridge Hotel Located on the Jamestown Community 704.364.2400 515 US Hwy 1 South 732.634.3600 College campus DURHAM - F9044 - Nov. 6 & 7 716.338.1334 Radisson Hotel Research Triangle Park PARSIPPANY - F9061 - Nov. 13 & 14 150 Park Drive Parsippany Holiday Inn Hotel & Suites KINGSTON - F9079 - Nov. 20 & 21 Holiday Inn Kingston 919.549.8631 707 US Highway 46 East 973.263.2000 503 Washington Avenue WINSTON-SALEM - F9098 - Dec. 7 & 8 845.338.0400 * Hawthorne Inn and Conference Center SADDLE BROOK - F9073 420 High Street Nov. 18 & 19 LIVERPOOL - F9069 - Nov. 18 & 19 Holiday Inn Syracuse/Liverpool 336.777.3000 Saddle Brook Marriott 138 Pehle Avenue 441 Electronics Parkway 201.843.9500 315.457.1122 * Designates location without a room block held for NATP call: 800.558.3402, ext. 3 | fax: 800.747.0001 | web: www.natptax.com 7 Ohio Pennsylvania AKRON - F9005 - Oct. 19 & 20 ERIE - F9010 - Oct. 21 & 22 Hilton Akron/Fairlawn * Conference Center Manufacturers’ Association 3180 W. Market 2171 W. 38th Street LOCATIONS 330.835.5984 BOARDMAN - F9016 - Oct. 23 & 24 Holiday Inn Youngstown South 7410 South Avenue at US 224 (McKay Drive) 814.833.3200 FORT WASHINGTON - F9087 - Dec. 2 & 3 Holiday Inn Fort Washington 432 Pennsylvania Avenue 330.726.1611 215.643.3000 CANTON - F9011 - Oct. 21 & 22 LANCASTER - F9072 - Nov. 18 & 19 Holiday Inn Canton Eden Resort Inn 4520 Everhard Road NW 222 Eden Road 330.494.2770 717.569.6444 CINCINNATI - F9045 - Nov. 9 & 10 MECHANICSBURG - F9081 Holiday Inn Eastgate Nov. 30 & Dec. 1 4501 Eastgate Boulevard Holiday Inn Harrisburg West 513.752.4400 5401 Carlisle Pike 717.697.0321 DUBLIN - F9036 - Nov. 4 & 5 Embassy Suites Columbus - Dublin PITTSBURGH - F9017 - Oct. 23 & 24 5100 Upper Metro Place * Four Points by Sheraton Pittsburgh Airport 614.790.9000 One Industry Lane 724.695.0002 FAIRBORN - F9009 - Oct. 21 & 22 Holiday Inn Dayton-Fairborn Rhode Island 2800 Presidential Drive The Essential 1040 at this location will include a 2-hour 937.426.7800 state update. See page 10 for full details. MAUMEE - F9003 - Oct. 19 & 20 WARWICK - F9023 - Oct. 26 & 27 Holiday Inn Sheraton Providence Airport Hotel 1705 Tollgate Drive 1850 Post Road 419.482.7777 401.738.4000 Oklahoma South Carolina The Essential 1040 at this location will include a CHARLESTON - F9085 - Nov. 30 & Dec. 1 2-hour state update. See page 10 for full details. Sheraton Hotel North Charleston - TULSA - F9012 - Oct. 22 & 23 Convention Center Hilton Tulsa Southern Hills 4770 Goer Drive 7900 S. Lewis Avenue 843.747.1900 918.492.5000 * Designates location without a room block held for NATP South Carolina (continued) Texas (continued) Virginia (continued) COLUMBIA - F9060 - Nov. 13 & 14 HOUSTON - F9094 - Dec. 4 & 5 ROANOKE - F9099 - Dec. 9 & 10 Radisson Hotel & Conference Center Holiday Inn Intercontinental Holiday Inn Tanglewood-Roanoke 2100 Bush River Road 15222 John F. Kennedy Boulevard 4468 Starkey Road SW 803.731.0300 281.442.6833 540.774.4400 GREENVILLE - F9034 - Nov. 2 & 3 SAN MARCOS - F9088 - Dec. 2 & 3 VIRGINIA BEACH - F9062 - Nov. 13 & 14 Embassy Suites Golf Resort & Conference Embassy Suites San Marcos Hotel & Holiday Inn Executive Center Center Conference Center 5655 Greenwich Road 670 Verdae Boulevard 1001 E. McCarty Lane 757.499.4400 864.676.9090 512.392.6450 HILTON HEAD - F9091 - Dec. 2 & 3 Utah Washington Crowne Plaza Hilton Head Island Beach SALT LAKE CITY - F9092 - Dec. 4 & 5 RENTON - F9028 - Oct. 29 & 30 Resort Holiday Inn Hotel & Suites Holiday Inn Seattle-Renton 130 Shipyard Drive 5001 Wiley Post Way One S. Grady Way 843.842.2400 801.741.1800 425.226.7700 Tennessee Vermont West Virginia KNOXVILLE - F9057 - Nov. 13 & 14 The Essential 1040 at this location will include a The Essential 1040 at this location will include a Holiday Inn Select Cedar Bluff 2-hour state update. See page 10 for full details. 2-hour state update. See page 10 for full details. 304 Cedar Bluff Road 865.693.1011 BURLINGTON - F9042 - Nov. 6 & 7 CHARLESTON - F9100 - Dec. 11 & 12 Sheraton Burlington Hotel & Conference Holiday Inn Charleston House MEMPHIS - F9076 - Nov. 20 & 21 Center 600 Kanawha Boulevard East Doubletree Hotel Memphis 870 Williston Road 304.344.4092 5069 Sanderlin Avenue 802.865.6600 901.767.6666 Wisconsin NASHVILLE - F9070 - Nov. 18 & 19 Virginia GREEN BA - F9001 - Oct. 19 & 20 Y Radisson Hotel at Opryland FAIRFAX - F9050 - Nov. 9 & 10 Radisson Hotel & Conference Center 2401 Music Valley Drive Fairfax Marriott at Fair Oaks 2040 Airport Drive 615.889.0800 11787 Lee Jackson Memorial Highway 920.494.7300 703.352.2525 Texas MADISON - F9046 - Nov. 9 & 10 GLEN ALLEN - F9056 - Nov. 11 & 12 Radisson Hotel Madison ARLINGTON - F9082 - Nov. 30 & Dec. 1 Marriott Richmond West 517 Grand Canyon Drive Crowne Plaza Suites Arlington 4240 Dominion Boulevard 608.833.0100 700 Avenue H East 804.965.9500 817.394.5000 call: 800.558.3402, ext. 3 | fax: 800.747.0001 | web: www.natptax.com 9 Wisconsin (continued) General Information STEVENS POINT - F9007 - Oct. 21 & 22 LOCATIONS Meeting Room Location: Holiday Inn Hotel & Convention Center 1001 Amber Avenue 715.344.0200 Enrollment Online and mailed registrations, with payment, will be processed in the order they are received. If you register on-site, you will be asked to call NATP to register and must pay with a credit card. & EVENTS Sleeping Room Location: Holiday Inn Express 1100 Amber Avenue 715-344.0000 Cancellations/Refunds/Substitutions To cancel your registration, you must notify NATP at least 48 hours before the workshop date to receive a refund. A $25 administrative fee will be withheld from your refund. In addi- tion, if you successfully complete the free Ethics self-study prior WAUWATOSA - F9013 - Oct. 23 & 24 to cancellation of attending the Essential 1040 Workshop, your Crowne Plaza Milwaukee refund will be further reduced by its cost ($30 for members and 10499 Innovation Drive $42 for nonmembers). If a substituting person is a nonmember, 414.475.9500 an additional fee applies. An associate of an individual is not necessarily a member of NATP. For more information on NATP’s Continuing Education Credits, visit the General Work- TAXPRO Symposiums shop Information at www.natptax.com/education.html. The 1040 Updates in Orlando, FL, St. Louis, MO, Minneapo- For additional information regarding NATP administrative policies, lis, MN, Tempe, AZ, Atlantic City, NJ, and Las Vegas, NV, such as complaints, please contact NATP at 800.558.3402, ext. 3. are scheduled as part of the very popular NATP TAXPRO Symposiums. The ﬁrst two days of the Symposiums cover Continuing Education Credits The National Association of Tax Professionals is registered with the following topics: Representing Your Clients Before the the National Association of State Boards of Accountancy (NASBA), IRS (8 CPE), Calculating AMT (4 CPE), and Deciphering as a sponsor of continuing professional education on the National Tax Reporting Forms (4 CPE). The last two days feature The Registry of CPE sponsors. State boards of accountancy have ﬁnal Essential 1040 and Beyond the 1040. Visit www.natptax.com/ authority on the acceptance of individual courses for CPE credit. education for more information. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Website: www.nasba.org. State Updates Instructional Method: Group-Live For the ﬁrst time, NATP is bringing state updates to a select group of locations. These include: Hotel Information • Omaha, Nebraska Most hotels will reserve a block of sleeping rooms at special rates • Tulsa, Oklahoma for NATP participants until approximately four weeks prior to the • Warwick, Rhode Island workshop. To obtain preferred rates when you contact the hotel, • Burlington, Vermont please specify that you are attending the NATP 1040 Tax Workshop. • Charleston, West Virginia The last two hours of Day One, The Essential 1040, will Americans With Disabilities Act be dedicated to state updates. Due to the inclusion of In accordance with the Americans With Disabilities Act, please note the state update, Tax Ramiﬁcations of Selling a Principal any special needs you have on the NATP registration form, and Property and Identifying the Tax Treatment of a Retire- also inform the hotel staff when you make your hotel reservations. ment Plan and IRA Distributions will not be taught live, but will be included in the textbook. Tape Recording Web cameras, video and/or audio taping is prohibited. Registration Form If you will be attending multiple sites, please use a separate form for each site you wish to attend. Please submit a separate form for each person attending.* Name: _______________________________________________________________ Member ID# (if applicable): ______________________ (Full name, including middle initial, and designations, if applicable.) E-Mail Address: __________________________________________________________________________________________________ Company Name: _________________________________________________________________________________________________ Primary Mailing Address: _________________________________________________________________________________________ City: ____________________________________________________State:_________________________ Zip: _____________________ Check here if this address should be your main mailing address with NATP. Primary Phone: ___________________________________ CTEC# (if applicable): _________________________________________CFP# (if applicable): _________________________________________ Listed are the Priority Registration rates. Any registrations received less than 10 days prior to the session date will be Option M NM** Location ID Fees charged an additional $35. Please check which days you will be attending. The Essential 1040 (Day 1) 1 Day $182 $222 2 Days $332 $412 Beyond the 1040 (Day 2) Additional fees apply for those paying at the door. Did you remember to check which day(s) you will be attending? Please enter your total payment $ ______________________________ Payment Method: Check American Express Discover MasterCard VISA Credit Card #: __________________________________________________________________________ Exp. Date:_________________ Signature:_________________________________________________________________________________________________________ Payment must accompany registration. NATP reserves the right to charge your credit card for late fees, errors, or omissions that are made when submitting this form. Fees include morning and afternoon refreshments. Lunch is not included. Registration confirmation will be sent via e-mail. NATP, PO Box 8002, Appleton, WI 54912-8002 • Phone 800.558.3402, ext. 3 • Fax 800.747.0001 • www.natptax.com * Group Discount – Register five or more people from your firm, all at the same time, and to the same location, and receive a 5% discount. Call NATP for discount. ** Become a member of NATP and pay the lowest registration fee. 1040 Updates call: 800.558.3402, ext. 3 | fax: 800.747.0001 | web: www.natptax.com 11 PO Box 8002 Appleton, WI 54912-8002 NATIONAL ASSOCIATION OF TAX PROFESSIONALS UPDATES FREE CPE with each Essential 1040 Registration!