Unlimited EA Continuing EducationCE

For tax year 2025. 2026 edition coming soon. New editions are released annually in late November.

This course offers a comprehensive overview of federal income tax laws for individuals, reflecting changes made by the One Big Beautiful Bill Act (OBBBA). It covers the full scope of individual tax preparation, beginning with filing requirements, filing status, and dependents, then moving into all major categories of income including wages, interest, dividends, rental income, retirement distributions, and Social Security benefits. The course also addresses gains and losses from property sales, including basis calculations, home sales, and capital gain reporting.

Additional topics include adjustments to income such as IRA contributions, alimony, and education-related deductions, as well as the standard deduction and all major itemized deductions. The course concludes with detailed coverage of tax credits, including the child tax credit, earned income credit, education credits, and the premium tax credit, along with guidance on computing tax liability and understanding the alternative minimum tax.

This course provides a practical overview of federal tax rules affecting small businesses and self-employed taxpayers. It covers entity selection and tax reporting for sole proprietorships, partnerships, LLCs, S corporations, and C corporations, along with accounting methods, tax years, and recordkeeping requirements. The course explains how to determine and report business income, including gains and losses, Section 1231 transactions, installment sales, and depreciation recapture.

Additional topics include common business deductions such as compensation and fringe benefits, travel and meals, vehicle expenses, repairs versus improvements, depreciation and expensing elections, retirement contributions, home office deductions, and health coverage. The course also addresses business credits, loss limitations, and the qualified business income deduction, with emphasis on compliance, planning considerations, and practical application for small business advisors.

This course offers an in-depth guide to the tax and compliance landscape for tax-exempt organizations, with a primary focus on Form 990 and its associated schedules. The first section covers the fundamentals of Form 990, including filing requirements, the life cycle of a public charity, governance issues, and detailed instructions for completing each part of the return—from the summary and signature block through statements of revenue, functional expenses, and the balance sheet. Participants also learn about reconciliation of net assets, financial statement reporting, and the general instructions for calculating an organization’s gross receipts and selecting appropriate accounting methods.

The second section provides a thorough walkthrough of the Form 990 schedules, addressing public charity status and public support testing under Sections 170(b)(1)(A) and 509(a)(2), contributor reporting on Schedule B, political campaign and lobbying activity disclosures on Schedule C, and supplemental financial statements on Schedule D. Additional chapters cover schools (Schedule E), activities outside the United States (Schedule F), and other specialized reporting requirements. Each chapter includes test-your-knowledge questions with suggested responses, giving participants practical experience with the compliance and reporting obligations that tax-exempt organizations must navigate.

This course examines how federal income tax rules affect financial planning decisions across investments, retirement, estate planning, and education savings. It covers the taxation of interest, dividends, capital gains, mutual funds, and real estate transactions, as well as passive activity and at-risk limitations and the alternative minimum tax. The course also explores the tax treatment of business entities including partnerships, corporations, S corporations, and LLCs, and addresses the tax implications of marriage and divorce.

Retirement planning topics include employer-sponsored plans, IRAs (traditional and Roth), distributions, penalties, and the taxation of Social Security benefits. The course also covers estate and gift taxes, generation-skipping transfer tax, life insurance, trusts, survivor benefits, and education savings vehicles such as Coverdell accounts and tax credits. References to changes made by the One Big Beautiful Bill Act (OBBBA) are included where applicable.

This course is a comprehensive guide to the tax deductions available to residential landlords and how to claim them correctly. It covers how landlords are taxed, what counts as rental income, how deductions work, and how a landlord’s tax classification — business owner versus investor — affects deductibility. It then details operating expenses and repairs and the rules that govern them.

The course works through the major deduction categories in depth, including depreciation and strategies to maximize it, the pass-through deduction, interest, start-up expenses, the home office, car and travel expenses, hiring help, and casualty and theft losses. It also addresses additional deductions and credits, deducting rental losses, recordkeeping, Schedule E, and the net investment income tax — giving practitioners a practical framework for helping landlords minimize taxes and claim every deduction the law allows.

This course provides a comprehensive guide to navigating interactions with the Internal Revenue Service, from understanding IRS operations and organizational structure through handling audits, appeals, collections, and tax litigation. Participants will study IRS divisions and campuses, communication strategies, tax return filing requirements, the consequences of nonfiling and late filing, and techniques for reducing audit risk. The course covers the full audit lifecycle, including how returns are selected, what to expect during an examination, how field auditors approach cases, how to prepare for and attend an audit, and how to handle serious audit problems. Coverage extends to the IRS appeals process, including the role of the Independent Office of Appeals, preparing for hearings, negotiating settlements, and deciding when to hire a professional.

The course also addresses going to Tax Court without a lawyer, including small tax cases, regular cases over $50,000, and the role of other federal courts and bankruptcy court. Participants will examine the IRS collection process in detail, including the billing cycle, the Automated Collection System, revenue officers, offers in compromise, installment agreements, using the Bankruptcy Code to stop the IRS, and strategies for protecting assets and suspending collection. Additional topics include IRS enforced collection through federal tax liens and levies, the Taxpayer Advocate Service and Taxpayer Assistance Orders, family and estate tax issues, fraud and tax crimes including criminal investigations and prosecution, special considerations for small businesses and the self-employed including the trust fund recovery penalty, the computation and abatement of penalties and interest, state income tax collection, the Taxpayer Bill of Rights, and the 25 most frequently asked questions about dealing with the IRS.

Nonprofits must comply with special IRS rules and regulations in order to maintain their tax-exempt status. This course will explain the ongoing and annual IRS compliance requirements for nonprofits. It goes into detail on Form 990, 990-EZ, and nonprofit bookkeeping. It will also cover the rules you will need to know on issues such as charitable giving, conflict of interest, compensation, unrelated taxable business income, and political activity restrictions.

Note: This course is not about how to form a nonprofit corporation or apply for IRS recognition of your nonprofit’s tax-exempt status. It has been written primarily for Section 501(c)(3) organizations that qualify as public charities, and it does not cover the special tax rules applicable to private foundations. Therefore, while much of the material here is applicable to nonprofits other than Section 501(c)(3) organizations, this course has not been written with such organizations in mind.

This course covers the wide range of tax deductions available to home business owners, from startup basics to more advanced topics. It addresses what qualifies as a home business for tax purposes, recordkeeping and accounting requirements, operating expenses, and the distinction between current and capital expenditures. The course also covers depreciation of long-term assets, the home office deduction and its simplified calculation method, and the pass-through tax deduction.

Additional topics include car and local transportation expenses, business travel, inventory, hiring employees and independent contractors, medical expense deductions, retirement plan contributions, and cryptocurrency in a business context. The course also addresses recordkeeping best practices, businesses owned by spouses, and practical tips for avoiding an IRS audit.

This course provides a comprehensive look at recent legislative changes and their impact on estate, retirement, and tax planning strategies. Beginning with key provisions of the One Big Beautiful Bill Act of 2025—including changes to the standard deduction, SALT limitations, child tax credits, no-tax provisions for tips, overtime, and Social Security, and updates to business taxes and education incentives—the course then covers the fundamentals of estate planning, the estate tax system, and investment strategies for maximizing estate growth.

The course also examines essential estate planning tools and techniques, including wills, various types of trusts (credit shelter, marital, living, and irrevocable life insurance trusts), retirement planning strategies, the strategic use of life insurance, gifting strategies using the annual exclusion and generation-skipping transfers, charitable giving through charitable trusts and private foundations, family limited partnerships, and succession planning for family businesses and farms.

This course provides a comprehensive examination of S corporation taxation, beginning with the tax considerations and advantages of electing S corporation status, state tax issues, and pass-through entity taxation regimes. It covers the eligibility requirements for S corporations, including shareholder rules, eligible entities, the one-class-of-stock requirement, and the types of trusts that qualify as S corporation shareholders such as ESBTs and QSSTs.

The course then addresses the mechanics of filing an S election using Form 2553, shareholder consent requirements, and considerations for converting from a C corporation. Additional topics include accounting method choices, calendar- and fiscal-year reporting, income and loss treatment (including separately and nonseparately stated items, capital gains and losses, and related-person transactions), property distributions, earnings and profits, cancellation of indebtedness, and net operating losses. The course also provides extensive coverage of deductible expenses, including at-risk loss limitations, hobby losses, corporate interest limitations, deferred compensation, Section 199A qualified business income deduction, and the tax treatment of tangible property.

This course is designed for those responsible for filing income tax returns on behalf of a decedent’s estate. It covers the duties of personal representatives, including preparing a decedent’s final Form 1040 and filing an estate’s Form 1041, as well as the rules governing distributions to beneficiaries, estate and gift taxes, and generation-skipping transfers. The course also provides detailed line-by-line guidance on completing the estate and trust income tax return, including schedules for charitable deductions, income distribution, tax computation, and capital gains and losses.

This course provides a practical overview of the federal tax rules that apply to small business owners, updated for the One Big Beautiful Bill Act and the changes taking effect for 2026 returns and beyond. It begins with choice of entity and the major attributes of each form of business ownership, then covers filing and paying business taxes, including the treatment of disregarded entities such as the singlemember LLC, and federal employment taxes. The course continues through accounting periods and methods, dispositions of business property, and the mechanics of computing profit — business income, cost of goods sold, gross profit, deductible business expenses, and net profit or loss. It closes with the qualified business income deduction under Section 199A, giving practitioners a working command of the issues small business clients face most often.

This course provides a comprehensive look at retirement plans and the federal tax rules that govern them. It begins by surveying the major plan types — qualified plans, individual retirement accounts, and almost-qualified and nonqualified plans — then turns to the tax fundamentals that apply, including the general income tax rules for retirement plans, the taxation of qualified plans and annuities, and the special income tax rules for tax-deferred annuities and IRAs. A significant portion addresses early distributions taken before the law allows, covering the early distribution tax, its exceptions, how to calculate and report it, and the special rules for IRAs. Throughout, the course shows how the tax and penalty rules can guide sound retirement planning decisions, giving practitioners a working command of how contributions, distributions, and penalties are treated for tax purposes.

This course provides a practical, plain-language guide to the federal income tax rules governingcorporations and partnerships. The corporate section covers which businesses are taxed as corporations, property exchanged for stock, capital contributions, filing and paying income taxes, income, deductions and special provisions, figuring the tax, the accumulated earnings tax, and distributions to shareholders, along with the forms and instructions for preparing a corporate return. The partnership section explains how the tax law applies to partnerships and partners under the pass-through system, covering formation and termination, exclusions from the partnership rules, Form 1065, distributions, transactions between a partnership and its partners, the basis and disposition of a partner’s interest, Section 1061 reporting, and the centralized audit rules under the Bipartisan Budget Act of 2015.

This course introduces the federal income tax rules applicable to partnerships and limited liability companies taxed as partnerships. Topics include entity classification under the check-the-box regulations, partnership formation, contributions of property and services, the determination of inside and outside basis, the partnership's taxable year, and the computation and reporting of partnership income on Form 1065 and Schedule K-1. Participants will also examine the tax treatment of partner distributions, guaranteed payments, the at-risk and passive activity limitations, and the basic operation of §704(b) and §704(c) allocations. This course serves as the foundation for more advanced study of partnership and LLC taxation.

This course provides comprehensive coverage of the federal income tax rules governing the disposition of property, with particular emphasis on like-kind exchanges and other nonrecognition transactions. Participants will study the computation of gain or loss on sales and exchanges, partial dispositions of MACRS property, abandonments, foreclosures and repossessions, and involuntary conversions. Coverage of nonrecognition transactions includes §1031 like-kind exchanges of real property, transfers between spouses under §1041, the §1202 exclusion for qualified small business stock, and the special rules for Qualified Opportunity Funds. The course also addresses the characterization of gain or loss as ordinary or capital, the identification of capital and noncapital assets, sales and exchanges between related persons, the §1231 rules for business property, and depreciation recapture under §§1245 and 1250. Participants will examine the rules governing installment sales, including eligibility, the computation of gross profit and contract price, imputed interest, and special rules for related-party and depreciable property sales, along with the reporting requirements on Schedule D, Form 8949, Form 4797, and Form 6252.

This course examines the federal tax issues that arise in connection with divorce and separation, giving practitioners a practical framework for advising clients through a financially complex process. It begins with an overview of the key issues and recent developments, then addresses how marital status affects filing status — married filing jointly or separately, head of household, and the treatment of dependents. The course covers the tax treatment of alimony under both pre-2019 and post-2018 agreements, community property rules, and the tax consequences of property settlements. It also addresses the rules for claiming dependents of divorced parents, innocent spouse relief, the division of retirement benefits, and the deductibility of the costs of obtaining a divorce. Together these chapters equip practitioners to identify and resolve the tax questions that commonly surface before, during, and after a divorce.

This course continues the study of partnership and LLC taxation with a focus on the allocation of income, gain, loss, deduction, and credit among the partners. Participants will examine the §704(b) substantial economic effect rules, the §704(c) rules governing contributed property, the maintenance of capital accounts, including the tax basis capital reporting requirements, and the determination of a partner's distributive share. Coverage also includes the treatment of partnership liabilities under §752, the at-risk and passive activity loss limitations, the §163(j) interest expense limitation, and the sale of a partnership interest. Practical examples illustrate proper allocation methodology and Schedule K-1 reporting.

This course provides a comprehensive guide to the tax rules affecting short-term rental hosts. It covers how rental income is taxed including income taxes, Social Security and Medicare taxes, net investment income tax, and local occupancy taxes, as well as the conditions under which short-term rentals may qualify for tax-free treatment. The course addresses deductible expenses, the distinction between repairs and improvements, depreciation of long-term assets, the pass-through tax deduction, expense proration between personal and rental use, and Schedule E reporting requirements. It also covers Form 1099 filing obligations, rental loss deduction rules under vacation home, hotel business, and passive activity frameworks, and essential recordkeeping practices.

This course prepares practitioners for the upcoming filing season by covering recent federal tax law changes alongside a broad review of individual income tax fundamentals. It begins with new developments and updates, including annual inflation adjustments, standard mileage rates, third-party and payment card transaction reporting thresholds, and a range of One Big Beautiful Bill Act (OBBBA) provisions affecting credits and deductions — from the child and dependent care credit and adoption credit to itemized deductions, 529 plan disbursements, the new Trump Accounts pilot program, and health savings accounts. The remaining chapters provide a general income tax review, addressing filing status, the taxability of earnings, interest, dividends, foreign accounts and trusts, retirement and IRA income, unemployment compensation, alimony under pre- and post-2018 agreements, and self-employment income and expenses reported on Schedule C, including the home-office deduction and the hobby versus-business distinction. The result is a practical refresher that combines current-year updates with the core rules needed to prepare accurate individual returns.

This course provides a comprehensive review of individual retirement arrangements and the federal tax rules that govern them, with figures and law changes noted for both 2025 and 2026. It covers traditional IRAs in depth — who can open one and when, contribution limits and timing, deductibility, the rules for inherited IRAs, moving retirement plan assets, when assets may be withdrawn, required minimum distributions, the taxability of distributions, and the acts that trigger penalties or additional taxes. It then addresses Roth IRAs, simplified employee pension (SEP) plans, and savings incentive match plans for employees (SIMPLE), followed by the retirement savings contributions credit (saver’s credit) and the disaster-related relief provisions available to account holders. The result is a practical, current reference for advising clients on IRA contributions, distributions, and compliance.

This course continues the study of partnership and LLC taxation with a focus on the tax consequences of distributions, sales of partnership interests, and basis adjustments. Participants will examine the rules governing current and liquidating distributions, the treatment of cash and property distributions under §§731 and 732, and the recognition of gain or loss on the disposition of a partnership interest under §741. Coverage includes the hot asset rules of §751, the optional basis adjustment elections under §§754, 734(b), and 743(b), and the tax consequences of partnership terminations. Practical examples illustrate the computation of basis adjustments and their effect on subsequent partnership operations.

This course completes the partnership and LLC taxation series with coverage of advanced and specialized topics. Participants will examine the related party rules of §707, disguised sale transactions, guaranteed payments, the tax consequences of the death or retirement of a partner, payments under §736, and the treatment of family partnerships. Coverage also includes a comparison of partnerships and LLCs with S corporations, addressing the relative advantages and disadvantages of each entity form, the conversion of one entity to another, and the planning considerations relevant to entity selection for closely held businesses.

This course presents the federal tax rules and planning strategies most relevant to the operation of a small business, drawing on J.K. Lasser's Small Business Taxes 2026. Topics include business income and deductions, distributions to owners, the tax consequences of opening and closing a business, the operation of a sideline business, the treatment of multiple business activities, the alternative minimum tax, employment tax obligations, and the handling of audits. Coverage also addresses retirement planning and business succession, with practical examples illustrating how small business owners can structure their operations to minimize tax liability while remaining in compliance.

This course addresses the unique tax provisions that apply to churches, religious organizations, and ministers. It covers tax-exempt status requirements, unrelated business income tax, recordkeeping and filing obligations, and the special rules that limit IRS authority to audit churches. The course also examines Social Security coverage and self-employment tax considerations for ministers, the parsonage allowance, and other special tax treatments applicable to religious workers.

This course provides a focused review of the tax provisions enacted by the One Big Beautiful Bill Act (OBBBA), organized around the individual and business changes effective in 2025. On the individual side, it covers the increased and now-permanent standard deduction, the temporarily higher SALT deduction, the elimination of most personal exemptions and the new senior deduction, an increased child tax credit, a partially refundable adoption credit, reduced tax on tips and overtime, the new car loan interest deduction, termination of electric vehicle credits, and treatment of certain education and disaster-related items. On the business side, it addresses third-party network reporting, bonus depreciation, expanded expensing, qualified production property, immediate expensing of domestic research and experimentation costs, the business interest limitation, and various international provisions.

This course provides a thorough, current guide to the federal rules for depreciating business property. It begins with an overview of depreciation — what property can and cannot be depreciated, when depreciation begins and ends, available methods, determining basis, the treatment of repairs and improvements, when Form 4562 must be filed, and how to correct prior depreciation deductions. It then covers electing the Section 179 deduction, including qualifying and nonqualifying property, the current dollar limits for 2025 and 2026, how to make the election, and when recapture applies. The course also addresses claiming the special depreciation allowance, figuring depreciation under MACRS, and the additional rules that apply to listed property, giving practitioners a complete working command of cost recovery.

This course provides comprehensive coverage of the federal income tax credits available to individual taxpayers. Topics include the Child Tax Credit and Credit for Other Dependents, the American Opportunity and Lifetime Learning education credits, the Adoption Credit, the Child and Dependent Care Credit, the Saver's Credit, the Mortgage Interest Credit, the Foreign Tax Credit, the Earned Income Tax Credit, the Energy Efficient Home Improvement and Residential Clean Energy credits, the Clean Vehicle Credit, and the Premium Tax Credit. Participants will examine the eligibility requirements, computation rules, and refundable versus nonrefundable status of each credit, along with paid preparer due diligence requirements under Form 8867.

This course reviews the federal tax benefits available to help offset the cost of education, along with the rules and limits that apply to each. It begins with the taxability of scholarships, fellowship grants, and tuition reductions, then covers the two major education credits — the American opportunity credit and the lifetime learning credit — including who may claim them, which expenses qualify, who counts as an eligible student, and how each credit is figured. The course also addresses the student loan interest deduction, Coverdell education savings accounts, qualified tuition programs (529 plans), the education exception to the additional tax on early IRA distributions, the education savings bond program, and the business deduction for work-related education. Updated for what matters in 2026, it gives practitioners a practical command of the credits, deductions, and savings vehicles that apply to educational expenses.

This course covers the tax rules governing medical expense deductions and the various health-related savings plans available to individuals and employers. It examines Health Savings Accounts (HSAs), Archer Medical Savings Accounts (MSAs), Flexible Spending Arrangements (FSAs), and Health Reimbursement Arrangements (HRAs), including eligibility requirements, contribution limits, distribution rules, and the tax treatment of each plan type.

This course covers the IRS collection process and the options available to taxpayers who owe back taxes. It addresses the IRS billing process, the automated collection system, dealing with revenue officers, offers in compromise, using the bankruptcy code to stop IRS collection, protecting assets from seizure, suspending collection, and the use of private debt collectors. The course also covers penalties and interest on tax bills, including how to reduce or eliminate them and strategies for designating late tax payments.

This course provides a foundational overview of S corporations, covering the tax considerations in electing S corporation status, the advantages over C corporations, and state tax issues including pass-through entity taxation (PTET) regimes. It examines the requirements to qualify as an S corporation, including basic eligibility rules, shareholder counting, eligible and ineligible shareholder and corporate entities, the one-class-of-stock requirement, and fiduciary duties among shareholders. The course also addresses the types of trusts that qualify as S corporation shareholders, including grantor trusts, Code Sec. 678 trusts, testamentary trusts, voting trusts, electing small business trusts (ESBTs), and qualified subchapter S trusts (QSSTs).

This course examines advanced strategies for minimizing taxes and protecting the wealth of high net worth individuals in light of recent tax legislation. It reviews the key provisions of the Tax Cuts and Jobs Act (TCJA) and the One Big Beautiful Bill Act (OBBBA) affecting individuals, businesses, trusts, and estates, noting how the OBBBA extended or made permanent many TCJA changes. Building on that foundation, it explores asset protection and estate planning for married couples — including credit shelter trusts and portability-based plans — and offers tailored recommendations for common client profiles. A final chapter addresses basis planning and how to update outdated estate and asset protection plans for today’s tax environment, giving practitioners practical techniques to preserve and transfer wealth efficiently.

This course covers the major federal tax issues that arise at death and throughout the estate administration process. It examines the estate and gift tax system — including how and when estate, gift, and generation skipping taxes apply, along with state death taxes — and then addresses preparation of the decedent’s final income tax return, including filing requirements and the role of the personal representative or surviving spouse. The course also reviews the tax benefits available to survivors and turns to estate planning for small and family-owned businesses, covering choice of entity to ease the transfer of business interests at death and techniques for deferring estate tax payments. The result is a practical overview of the tax rules and planning strategies that apply when settling an estate and passing wealth to the next generation.

This course provides a focused, practical guide to Roth IRAs and how they fit within retirement planning. It begins with a review of individual retirement accounts, including traditional IRAs and rollovers, then compares Roth and traditional IRAs to highlight their key differences — most notably the Roth’s tax-free growth versus the traditional IRA’s tax-deferred treatment. The course explains the eligibility and contribution rules for Roth IRAs and walks through converting a traditional IRA to a Roth, including how conversions and recharacterizations work. It then covers Roth IRA distributions and extends the discussion to Roth 401(k) plans, giving practitioners a clear understanding of when a Roth is advantageous and how to apply the contribution, conversion, and distribution rules correctly.

This course provides a concise guide to the federal tax treatment of employee fringe benefits from the employer’s perspective. It begins with an overview of what constitutes a fringe benefit, when benefits are taxable, and how cafeteria plans — including simple cafeteria plans for small businesses — operate. The bulk of the course covers the exclusion rules that keep all or part of a benefit’s value out of the recipient’s pay, spanning accident and health benefits, achievement awards, adoption and dependent care assistance, athletic facilities, de minimis benefits, educational assistance, employee discounts, stock options, employer-provided cell phones, group-term life insurance, and HSAs. It closes with the fringe benefit valuation rules and the requirements for withholding, depositing, and reporting.

This course provides a concise summary of the federal income tax changes affecting 2026 returns, giving practitioners a quick, practical update on the latest limits, credits, and law changes. It reviews changes to various limits — individual tax rates, standard mileage rates, the now-permanent standard deduction, the SALT deduction, the senior exemption, the child tax credit, tax on tips and overtime, the car loan interest deduction, clean energy and vehicle incentives, bonus depreciation, domestic research and experimental expenses, the business interest limitation, the AMT exemption, the estate and gift tax exemption, and the Section 199A threshold. It then covers tax credit changes, PPACA-related changes, and updates to Archer MSAs, HSAs, and IRAs, before turning to key provisions of the SECURE Act 2.0 and the One Big Beautiful Bill Act.

This course covers the filing requirements and tax rules for individuals claimed as dependents, including how to calculate the dependent’s standard deduction and applicable exemptions, when a return should be filed even if not required, responsibility for filing a child’s return, and withholding from wages. The course also examines the tax on unearned income of certain children—commonly known as the “Kiddie Tax”—including the parent’s election to report a child’s interest and dividends and the rules for computing the tax on a child’s unearned income.

This course explains how federal income tax law applies to partnerships and their partners, focusing on the pass-through system in which a partnership generally pays no tax but passes profits and losses through to its partners. It covers the important issues in forming and terminating a partnership, exclusions from the partnership rules, and the preparation of the partnership return (Form 1065). The course also addresses partnership distributions, transactions between a partnership and its partners, determining the basis of a partner’s interest, the disposition of that interest, Section 1061 reporting instructions for carried interests, and the centralized audit rules under the Bipartisan Budget Act of 2015. It provides a practical grounding in the core rules partners must apply when reporting partnership items on their own returns.

This course summarizes the key tax changes in the new Big Beautiful Bill along with their effective dates. Some of the changes are retroactive to January 1, 2025, while others will start January 1, 2026. This course will provide a synopsis of what those are and how they will impact tax planning.

This course examines the federal tax treatment of dividends, corporate distributions, and a range of less common income items. It covers ordinary dividends, qualified dividends and the applicable capital gain rates, capital gain distributions, nondividend distributions, and other distributions received from corporations and mutual funds, along with how to report dividend income correctly on the return. The second half addresses “other income” — the items taxpayers must include unless the law says otherwise — including bartering, canceled debts, life insurance proceeds, partnership and S corporation income, recoveries, rents from personal property, and repayments. The result is a concise, practical reference for identifying the taxable status of distributions and miscellaneous income items and reporting them accurately.

This course provides a focused overview of the SECURE 2.0 Act, the retirement legislation signed into law in December 2022 as part of the Consolidated Appropriations Act of 2023, building on the original SECURE Act of 2019. It walks through the Act title by title, beginning with Title I’s provisions for expanding coverage and increasing retirement savings — automatic enrollment in 401(k) and 403(b) plans, the enhanced small employer pension plan startup credit, the Saver’s Match, pooled and multiple employer plan changes, a higher age for required beginning dates, indexed IRA catch-up limits, increased catch-up contributions at ages 60 through 63, and matching on student loan payments. It then covers preservation of income, simplification and clarification of plan rules, technical amendments, administrative provisions, and revenue provisions.