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MSJC > David Candelaria > Acct 127 - Federal and California Income Tax Accounting

Acct 127 - Federal and California Income Tax Accounting

What is it?

It is a four (4) unit course in individual income tax. It has been approved by the California Tax Education Council (CTEC) as meeting the sixty (60) hour qualifying education requirement for a registered tax preparer's certificate. This certificate, along with a surety bond and a modest filing fee is the requirement to launch a career as a tax return preparer in the State of California.
Beginning 12/31/10, there is a new Federal tax preparer requirement that must be followed, which includes the requirement for a Preparer Tax Identification Number (PTIN).  At the time this page was updated, it was not completely clear how this will effect California Registered Tax Preparers (CTRPs). Go to the IRS website and the CTEC website for more details.
How do I sign up?

If you are not currently an MSJC student, enroll as one. Once you are enrolled, simply sign up for the course. The prerequisite is Acct 124 or the equivalent and must be completed prior to taking Acct 127.
How is the course taught?

The course may be taught in the classroom or fully online. When the course is taught online, the student is never required to make an appearance on campus if he/she chooses not to. This is especially advantageous to those students with busy schedules, whether it be work, school, home, and/or other.
What are the student measurable outcomes?
  1. Prepare the U.S. and California individual income tax returns.
  2. Identify the relationship between principles of accounting and income tax law.
  3. Analyze tax return data and apply appropriate principles of Federal and California income tax laws.
  4. Evaluate alternative methods of applying Federal and California income tax laws for planning purposes.
  5. Use case studies to solve taxation problems through the application of current Federal and California Income Tax Code for individuals.
How can I learn more about this course?

Contact David Candelaria, Associate Professor, at 951-639-5522 or by email at
A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812, by phone at (877) 850-2832, or on the Internet at