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After Federal Taxation I, many CPA candidates still need a second upper-division tax course on their transcript. Boards often expect more than one federal tax class when they review accounting concentration and the path to 150 hours. If you finished Tax I but never took Taxation II, transferred mid-program, or changed majors without a full tax sequence, this is a common remaining gap. The challenge is finding an online federal taxation ii course that is regionally accredited, clearly sequenced after Tax I, and the kind of university credit state boards look for.
This guide covers what federal taxation II typically includes, why a second tax course matters for the CPA path, what to screen for before you enroll, and an accredited semester-based option you can take fully online.
An online federal taxation II course for CPA education builds on Federal Taxation I. It is university-level credit that shows you can work with federal tax law at a deeper level than a first survey course, not a CPE webinar and not an exam-review module. Schools label the second course differently, but the intent is the same: continue the tax sequence with theory and application that boards recognize as upper-division accounting credit.
Taxation I usually introduces the structure of the federal income tax system, basic individual concepts, and the language of the Internal Revenue Code. Taxation II assumes that foundation and continues the study of federal tax law so your transcript shows a complete, two-course federal tax sequence rather than a single introductory class.
If you still need the first course, start there. Our federal taxation course online guide and the Federal Taxation I course overview explain the Tax I side of the sequence. This article focuses on the second course for candidates who already have Tax I (or an equivalent) and need the follow-on credit.
Per the live course description for ACCT 324, federal taxation II is a study of the theory and application of federal tax law, with emphasis on income tax law applicable to individuals. That framing matters for how you present the course to your board: it is college credit in federal taxation, not a forms workshop and not continuing professional education.
Exact topic lists vary by syllabus and term. What does not vary is the purpose of the second course: deepen your understanding of federal income tax law after Taxation I, earn upper-division semester hours, and close a gap that many evaluations still flag when only one tax course appears on the transcript.
A federal taxation II course for CPA education requirements serves two practical purposes.
First, it fills a specific transcript gap. Many boards require a defined set of upper-division accounting subjects, and a single federal tax course is not always enough. Closing that gap with regionally accredited semester hours can be the difference between a complete file and a delayed eligibility decision.
Second, it strengthens the tax foundation you will use later on the exam and on the job. Tax II does not replace CPA exam review, but it gives you the college-level grounding that makes review more efficient when you get there. Candidates who only completed Tax I often find that boards still ask for a second federal taxation course before the education file is marked complete.
If taxation is only one of several missing pieces, plan the full path rather than one course at a time. Intermediate and advanced financial gaps are separate tracks; taxation II is the follow-on when Tax I is already done or nearly done.
Not every online option will satisfy your board, so screen carefully before you enroll.
Regional accreditation. Federal taxation II is upper-level university credit. Boards generally want it from a regionally accredited institution. Non-credit tutorials and courses that carry only ACE-recommended credit often will not count the way a regionally accredited university course does.
University-level and upper-division. The course should be a genuine college accounting course mapped to federal taxation, not an introductory overview or a CPE session. Confirm how your board labels federal tax, taxation II, or individual income tax on its education checklist.
Clear sequencing after Taxation I. A strong second course assumes you already have Tax I or an equivalent. Confirm prerequisites with the provider, and confirm that your board will treat the pair as the federal tax sequence it expects.
Clear format and pricing. If you only need this one upper-division course, you should not have to enroll in a full degree program. Per-course pricing with a defined online term is usually the most efficient way to close a single gap.
For ACCT 324 specifically, the live catalog lists a semester-based online section only.
State board acceptance. Never assume a course is accepted everywhere. Requirements vary by jurisdiction, and credit acceptance depends on your board and your individual evaluation. Always confirm current rules with your state board before you enroll.
If you want a course that checks those boxes, ACCT 324 Federal Taxation II from CPA Credits is built for exactly this situation.
The course is delivered through Upper Iowa University, which is regionally accredited by the Higher Learning Commission, so you earn real, upper-level university credit of the kind state boards look for. It is worth three semester hours, fully online, and priced at $695 rather than as part of a bundled degree program.
The live section is semester-based, with a fixed 6-8 week term, so you work through a defined cohort calendar rather than an open-ended self-paced schedule. Browse related semester-based options in the semester-based course catalog.
Use the live description wording when you map the course to your board checklist: federal taxation II as college credit in individual income tax law, sequenced after Taxation I.
If you still need the first course in the sequence, ACCT 323 Federal Taxation I is available self-paced, and a semester-based Federal Taxation I section is available if you prefer a fixed term for Tax I as well. Candidates who want additional tax depth after the core sequence can also review ACCT 325 Federal Tax Research I in the catalog.
Best for: CPA candidates who need an accredited online federal taxation ii course for CPA education requirements after completing Federal Taxation I, especially when a board evaluation still shows a second federal tax gap.
Worth knowing: This is a for-credit college course that supports education requirements. It is not CPE and not a CPA exam review course, so pair it with a review provider when you prepare for the exam. ACCT 324 is offered in the semester-based online format only; there is no self-paced twin for this course code in the live catalog.
This course is a common fit for accounting majors whose programs stopped after one federal tax course; business and finance graduates assembling upper-division accounting credits piece by piece; transfer students whose evaluations show Tax I but not Tax II; candidates closing the last few hours toward 150 with a remaining taxation gap; and anyone whose board checklist lists a second federal taxation course separately from Taxation I.
If you are unsure whether online college accounting courses will count for your board, start with how your jurisdiction treats regionally accredited credit, then verify the specific course against your evaluation. Our related resource on whether online accounting courses count toward the CPA walks through that question in more detail.
Confirm that federal taxation II (or a second federal tax course under your board’s labels) is still a requirement you need to fill. Check your state board’s rules on where the credit can come from, then enroll in the online semester-based section that fits your calendar. If you are not sure what else you are missing, the credit gap calculator maps your full requirement by state so you can plan the whole path rather than one course at a time. For a personalized review of your transcript, you can also request a complimentary transcript evaluation.
An online federal taxation ii course is often the next step after Federal Taxation I, both because boards expect a second upper-division federal tax course and because the material deepens your tax foundation. Taken through a regionally accredited provider on a defined online term, Taxation II does not have to wait for a campus-only semester. ACCT 324 gives you accredited university credit in a 6-8 week online format, at $695, with three semester hours of federal taxation II.
Explore ACCT 324 Federal Taxation II, or obtain a complimentary transcript evaluation to see your full path to CPA eligibility.
CPA education requirements vary by state and are changing quickly, and credit acceptance depends on your state board and your individual evaluation. Confirm current requirements and course acceptance with your state board before enrolling. ACCT 324 is a college-credit course for CPA education requirements; it is not CPE and not CPA exam review.
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