Lesson 1: Introduction to U.S. and Nebraska Tax Systems
In this lesson, we will cover the basics of tax preparation, including the roles of the IRS and state tax agencies. You'll also learn what a PTIN, EFIN, and ETIN are and why they are important for a tax preparer.
Key Topics
- The Role of the Internal Revenue Service (IRS)
- Understanding the Nebraska Department of Revenue
- What is a PTIN (Preparer Tax Identification Number)?
- What is an EFIN (Electronic Filing Identification Number)?
- What is an ETIN (Electronic Transmitter Identification Number)?
- Your responsibilities as a tax preparer.