Hot Tax Topics for Year End 2026 - Businesses

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With major tax law shifts driven by the OBBBA legislation and accompanying IRS guidance, 2026 is shaping up to be one of the most consequential tax years for businesses in the last decade. This fast‑paced update course delivers a clear, actionable overview of the most important year‑end developments affecting business taxpayers.

Participants will explore key changes to the Section 199A deduction, Excess Business Loss (EBL) limitation, employer payroll credit expansions, and the newest requirements for Forms 1099‑MISC and 1099‑NEC. The course also examines new research deduction rules, charitable contribution limitations for C corporations, and where the PTET (pass‑through entity tax) proposal ultimately landed. Attendees will leave prepared to advise clients with confidence as they navigate the rapidly evolving 2026 business tax environment.

Who Should Attend
This course is designed for business tax professionals who need a concise, high‑impact update on the most significant year‑end developments.

Topics Covered

• New rules for the Section 199A 20% QBI deduction
• Revised filing requirements for Forms 1099‑MISC and 1099‑NEC
• Year‑end action steps for businesses preparing for the 2026 filing season

Learning Objectives

• Apply key updates to the Section 199A Qualified Business Income (QBI) deduction
• Identify major changes to the Excess Business Loss (EBL) limitation and their impact on business owners
• Apply new IRS rules for filing Forms 1099‑MISC and 1099‑NEC

Level
Update

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (1 hour)

Program Prerequisites
Basic understanding of business taxation.

Advance Preparation
None