Getting ready for busy season involves not only knowing what’s new for the current year but also understanding how the changing limits, phaseouts, and other rules apply to current-year returns. With OBBBA enactment over the past few years, the present course will constitute a one-stop "shop" that brings you the essential individual tax information.
DESIGNED FOR
Any tax practitioner preparing or reviewing individual income tax returns for the current tax year
BENEFITS
- Understand which income tax returns and schedules have changed for individuals and pass-through entities
- Identify the legislative, administrative, and judicial developments that affect the income tax returns and schedules of individuals and pass-through entities
HIGHLIGHTS
- Timely coverage of breaking tax legislation
- Comprehensive coverage of the One Big Beautiful Bill Act (OBBBA)
- The latest IRS guidance on recent tax legislation
- Hot developments affecting the upcoming tax season
- Review of new laws and changes in forms to provide a familiarity for the upcoming tax season
- Key new tax and practice developments and how they impact the current-year tax forms for individuals
PREREQUISITES
Basic familiarity with tax rules relating to individual and pass-through entity taxation for the current tax year
ADVANCE PREPARATION
None
ADDITIONAL NOTES