Federal Tax Updates: Individuals Tax Issues (Video) (Course Id 2764)

• Who is this course for?
  This course is designed for CPAs, corporate tax and finance executives, directors, managers, staff, enrolled agents, accountants, attorneys, and business or financial advisors who work with or advise businesses and individuals on tax matters.

• What is this course about or what problem does this course solve?
  The course addresses recent IRS pronouncements and court decisions that impact individuals, helping tax professionals stay updated on pressing tax issues.

• How can the knowledge from this course be used?
  Participants can apply the latest tax laws and interpretations to better advise clients, prepare accurate tax returns, and ensure compliance with current tax regulations.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  This course is important because it provides timely insights into tax updates that directly affect clients, helping professionals maintain competency and uphold ethical responsibilities in a constantly changing tax landscape.

• When is this course relevant or timely?
  The course is especially timely for the 2026 tax year, as it covers the most current legal and regulatory changes relevant to individual tax issues.

• How is a course like this consumed or used?
  This video-based course is delivered through QAS self-study, requiring participants to review materials and pass a final exam with a minimum score of 70% to earn 2 CPE and 2 IRS credits.

This current program will cover new court decisions and IRS pronouncements governing issues that will impact individuals.  This course will provide a concise look at the hottest topics affecting every tax practitioner. 

Who should Attend:  This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise businesses that have tax implications.  All in-house and public practice tax professionals will benefit from this timely and insightful seminar.

Program Content:

• Current tax issues affecting business entities, including:

• Self-Employed Business Expenses
• Sec. 165 Losses
• Net Operating Losses
• Judgments and Settlements
• Legal Fees
• Collections
• Child Care Expenses
• Statute of Limitations
• Whistleblowers
• Tax Protesters
• Tax Shelters
• Digital Assets
• Like Kind Exchanges
• Schedule A

Video - NASBA QAS - NASBA Registry - IRS Enrolled Agents - Registered Tax Return Preparers - 2764

Course Learning Objectives

• Understand the newest tax developments and changes to the Internal Revenue Code
• Learn effective and efficient techniques for implementing new standards
• Become familiar with recent court cases affecting individuals.
• Become conversant with recently issued Treasury publications and their implications to taxpayers.
• Know the status of upcoming tax legislation and how it might affect clients.

Chapter 1 - Federal Tax Updates: Individuals Tax Issues

Chapter 1 Review Questions

Glossary