This module covers how to distinguish temporary differences from permanent differences and classify common book-tax items as deferred tax assets or deferred tax liabilities. You'll be able to apply a decision sequence to classify provision items correctly and trace how a temporary difference originates and reverses over time using a depreciation example. Accurate classification is critical because misclassifying even one item can misstate deferred tax balances and distort provision results.

This module covers the structure of a deferred tax roll forward and the standard tabs in a provision workpaper file. You'll be able to populate a roll forward using opening balances, additions, and reversals, and build provision outputs from trial balance and tax adjustment inputs. These skills matter because the roll forward and workpaper file are the core deliverables tax analysts produce during each reporting close.

This module covers how to reconcile provision outputs to financial statement tax footnotes, identify common ASC 740 provision errors, and communicate findings to supervisors and finance stakeholders. You'll be able to perform tie-outs for total tax expense, current tax, deferred tax, and rate reconciliation items, and flag issues such as misclassified permanent items or unsupported beginning balances. These review and communication skills are essential because provision accuracy directly affects audit support, disclosure reliability, and stakeholder confidence in reported tax results.

This module introduces the core difference between GAAP book depreciation and MACRS tax depreciation, and explains why the same asset can produce different expense amounts for financial statements and tax returns. You'll learn to identify when a depreciation timing difference occurs, understand how it flows to Schedule M-1, and recognize whether it points toward a deferred tax liability or asset. These foundational concepts appear in nearly every corporate return and set the stage for the classification and calculation work ahead.

This module covers how to classify fixed assets under MACRS by determining the correct recovery period, depreciation method, and convention. You'll work through common asset categories—including computers, vehicles, furniture, machinery, qualified improvement property, and buildings—and learn to avoid frequent classification mistakes. Accurate classification is the starting point for every tax depreciation calculation, and errors here cascade through the entire return.

This module walks through the first-year depreciation stack: Section 179 first, bonus depreciation second, and MACRS on the remaining basis. You'll apply the required order to a realistic fixed asset listing, check Section 179 limits, use the current-year bonus rate, and calculate total first-year deductions in an Excel workpaper. Getting the order and limits right directly affects the tax deduction your client or company can claim.

This module focuses on comparing book and tax depreciation, calculating the difference, and placing the adjustment on the correct side of Schedule M-1. You'll build a reconciliation workpaper, determine whether each difference is temporary or permanent, and connect the results to deferred tax logic. This is where your depreciation work becomes visible on the return—and where mapping errors can cause filing mistakes.

This module ties together classification, calculation, and reconciliation into a repeatable analyst workflow. You'll practice moving from asset facts to a defensible tax conclusion, apply a structured review checklist, and reflect on how to catch common errors before filing. Strong review habits distinguish reliable analysts from those who simply follow steps without understanding why.

This module introduces the complete e-file workflow and the disciplined mindset required for reliable tax filing. You'll learn to distinguish between submission, acknowledgment, acceptance, and rejection—and apply three foundational rules that reduce filing risk: zero diagnostics before submission, treating rejection as information, and archiving every acknowledgment. Understanding this workflow helps you avoid preventable errors and respond calmly when issues arise near deadlines.

This module covers the pre-submission checklist that ensures a return is technically ready, properly authorized, and fully documented before transmission. You'll verify diagnostics, XML validation, entity details, approvals, and attachments in ONESOURCE—marking each item complete only when you can point to the evidence. Following this checklist consistently prevents avoidable rejections and protects timely filing status. This content reflects ONESOURCE as of September 2026.

This module covers what happens after you click submit—from transmission through acceptance or rejection. You'll interpret common rejection codes, identify root causes, and apply a structured fix-and-resubmit process within the perfection window to preserve timely filing treatment. Handling rejections calmly and methodically is a core professional skill that distinguishes reliable tax analysts from reactive ones.

This module covers the essential tasks required after a return is accepted—archiving acknowledgments, updating filing logs, and notifying stakeholders. You'll learn to build a complete filing record package that supports compliance defense if a taxing authority later questions whether the return was filed on time. Strong post-filing habits protect your work and your firm long after the deadline passes.

This module introduces the audit-first mindset that drives defensible corporate tax review. You'll learn why every tax claim requires both eligibility (legal qualification under the tax code) and substantiation (documentation to prove the claim), and why one without the other puts a position at risk. You'll also practice distinguishing deductions from credits, screening out individual tax concepts that don't belong on a C corporation return, and scanning fact summaries to sort items into actionable categories. These foundational habits shape every review task.

This module covers common deductions that appear on Form 1120 and the review questions that go with them. You'll learn to connect expense categories to the correct line item, apply limitation rules like the 50% meals disallowance and charitable contribution limits, and distinguish currently deductible costs from those requiring capitalization. For each deduction type, you'll identify the substantiation that must be in the file before the item is ready to claim. Strong deduction review requires more than spotting an expense—it requires confirming the treatment is correct and supported.

This module focuses on corporate tax credits, which reduce tax liability directly rather than reducing taxable income. You'll learn to identify common credits—including the research and development credit and foreign tax credit—match each to the correct IRS form, and test basic eligibility requirements. You'll also practice recognizing when a credit concept belongs to individual taxpayers rather than C corporations, a common source of review errors. Understanding how credits differ from deductions helps you start every review with the right classification.

This module turns eligibility and substantiation concepts into a repeatable pre-claim checklist. You'll learn what documentation is required for common deductions and credits, how long records should be retained, and how to evaluate whether a file is ready for filing or needs follow-up. You'll also practice communicating documentation gaps clearly—explaining what's missing, why it matters, and what action is needed. A claim that cannot be substantiated is not ready to report, and this module helps you make that call consistently.

This module ties together everything from the course by reviewing the most common preventable errors in corporate tax work. You'll learn why mistakes happen—missing substantiation, importing individual concepts, skipping limitation checks—and how to catch them before a return is filed. A final case review activity gives you practice classifying a mixed file of deductions and credits, deciding what's ready to claim, what needs follow-up, and what should be removed. By the end, you'll be able to defend your review decisions with clear reasoning, not just instinct.