2026 Partnership Update: Developments You Need to Know
Date: Monday, December 21, 2026
Instructor: Greg White
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Law Updates for EAs and OTRPs
1 hour Federal Tax Updates for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
As partnership tax rules continue to evolve, staying current is essential for practitioners advising passthrough entities. This fast‑paced, information‑rich update course provides a clear and practical overview of the most significant developments impacting partnerships heading into the 2026 filing season. Participants will analyze important new court cases, IRS administrative guidance, critical trends highlighted in the IRS Data Book, and emerging interpretations tied to OBBBA legislation.
Designed for tax professionals who need actionable insights—not theory—this program distills complex changes into practical guidance that strengthens compliance, enhances advisory capabilities, and prepares practitioners for year‑end planning and 2026 filing season challenges.
Who Should Attend
This update course is designed for tax professionals who prepare, review, or advise on partnership tax returns and need timely insights for the upcoming filing season.
Topics Covered
- Important partnership tax cases influencing allocations, basis, and income reporting
- IRS administrative guidance impacting passthrough filings and compliance
- Key insights from the IRS Data Book relevant to partnership examinations and enforcement trends
- OBBBA legislative updates affecting partnerships and their partners
- Practical considerations for advising partnerships during the 2026 filing season
Learning Objectives
- Apply key partnership‑related court cases that affect income allocation, partner basis, and reporting requirements
- Identify and interpret significant IRS administrative guidance released during the 2025–2026 update cycle
- Evaluate important trends and compliance data from the IRS Data Book and their implications for partnership audits and enforcement
- Recognize key provisions of new OBBBA legislation and understand how they impact partnership compliance and planning
- Incorporate new developments into strategic tax planning for partnerships and their partners
Level
Update
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
Basic understanding of partnership taxation.
Advance Preparation
None
