Description
Objective
Upon completion of this course, participants will be able to: *Identify and apply the inflation-adjusted amounts for 2026, including tax brackets, standard deductions and retirement plan limitations. * Understand the significant federal tax law changes affecting 2026 tax return preparation. * Recognize and apply rules for new and modified deductions and credits. * Analyze recent developments and guidance related to retirement and digital assets. * Apply practical tax planning strategies in response to current federal tax developments. * Evaluate practitioner-focused issues, including recent court cases impacting tax practice and evolving IRS procedures. MAJOR TOPICS *Key legislative and inflationary updates, including provisions of the 2025 federal tax legislation effective in 2026 for individuals and businesses. * Developments in retirement and employee benefits, estate and gift tax, digital assets, and disaster relief. * Planning for 2026 and beyond. * Practitioner issues, including changes to IRS procedures and the use of artificial intelligence (AI). * Specialized areas of tax practice, including syndicated conservation easements and SECA tax for limited partners.
Advanced Preparation
At least one tax season
Required Knowledge
At least one tax season
Who Should Attend
Tax professionals with a general understanding of individual and business taxation who are involved in preparation or review of tax returns or providing tax planning advice to individuals or businesses.
Credit Types
- CPE – Taxes
- CFP
- CLE
- Enrolled Agent
Registration Fees
| Registration | Type | Price |
|---|---|---|
| F0000126: Registration – Member – Early Bird | Mem - EB | $305 |
| F0000126: Registration – Non-Member – Early Bird | NM - EB | $505 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.