ACPEN: Individual Tax Update: Key Considerations for 2026

Overview

Gear up for tax season with Steve Dilley's annual individual tax update! This program provides an update to the latest tax developments, rules and regulations impacting individual taxpayers, with a review and integration of OBBBA 2025 and other recent legislation.

*Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com

Highlights

• Individual tax provisions compared for 2025 and 2026 reporting
• Recent legislative developments, cases and rulings impacting individual taxpayers
• ACA premium tax credit
• Passive activities - complete disposition
• 2027 inflation rates
• FBAR update
• Virtual currency and enforcement
• Property transactions
• Gross income and deductions

Prerequisites

Basic working knowledge of individual taxation

Designed For

CPAs in public practice and members in industry seeking an individual tax update

Objectives

• Identify and recall key compliance issues and significant changes in tax forms
• Implement practice strategies based on recent individual taxpayer developments when preparing for the upcoming tax season
• Identify planning strategies and potential pitfalls 

Preparation

None