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Author: |
Andrew Clark, EA |
Course Length: |
Pages: 25 ||| Word Count: 16,423 ||| Review Questions: 6 ||| Final Exam Questions: 10 |
CPE Credits: |
2.0 |
IRS Credits: |
2 |
Price: |
$17.95 |
Passing Score: |
70% |
Course Type: |
Text - IRS Enrolled Agents |
Technical Designation: |
Technical |
Field Of Study: |
Taxes |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course explains who must file a federal return, which filing status and deduction apply, and how the One Big Beautiful Bill Act changed the 2026 rules.
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Frequently Asked Questions: |
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Description: |
When filing a federal income tax return, it is very important to know who is actually required to file a return and the criteria surrounding the filing of a federal income tax return. Due to numerous updates to the IRC and the recent passing of the One Big Beautiful Bill Act into law, filing requirements for individual taxpayers have been drastically altered. This course will focus on the updated filing requirements surrounding individual taxpayers across all filing types. Additionally, this course will go into detail regarding the updated basic standard deduction, additional standard deduction, personal deduction, and penalty amounts. Finally, this course will go over the filing of a deceased taxpayer’s federal income tax return and the treatment of decedent income. |
Usage Rank: |
55000 |
Release: |
2026 |
Version: |
1.0 |
Prerequisites: |
Basic understanding of federal tax code. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: Up Your Game with Tax CPA Courses
Internal: Federal Tax Changes CPE for CPAs
External: IRS Publication 17 Your Federal Income Tax
External: IRS Publication 559 Survivors Executors and Administrators
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
21-Jul-2026 |
NASBA Course Declaration: |
Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Keywords: |
2026 Individual Filing Requirements - CPE course for CPAs |
Learning Objectives: |
Course Learning ObjectivesBy the end of this course, students will be able to:
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Course Contents: |
Chapter 1 - 2025 Individual Filing Requirements Course Learning Objectives Introduction Who is Required to File a Tax Return Return Requirements Who should file a tax return Preliminary work for tax returns Prior Year’s Returns Previous IRS Correspondence Biographical Information Items Affecting Future Returns Foreign Income Reporting Foreign Financial Accounts and Specified Foreign Assets Filing Status Single Head of Household Qualifying Child Requirements Qualifying Relatives Married Filing Joint Return Amending a Separately-Filed Return Injured Spouse Innocent Spouse Relief Married Filing Separately Surviving Spouse/Qualifying widow(er) Filing a joint return with a deceased spouse Standard Deduction Overview Basic Standard Deduction Additional Standard Deduction Blind Taxpayers or Taxpayers Over the Age of 65 Net Disaster Losses Taxpayers Not Eligible for Standard Deduction Filing Requirements Filing Due Dates Liability Payment Failure to Pay Penalty Failure to File Penalty Deceased Taxpayers Treatment of Decedent Income Review Questions Glossary |
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