OBBBA Deductions for Individuals - Where Are We Now?
Date: Thursday, December 17, 2026
Instructor: Annette Nellen
| Begin Time: |
10:00am Pacific Time
11:00am Mountain Time
12:00pm Central Time
1:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours 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 individuals navigate the first full year of OBBBA implementation, tax practitioners face new complexities in planning, compliance, and interpretation. This course provides a clear, actionable overview of the guidance issued so far, what remains uncertain, and how taxpayers are being affected.
Participants will explore key legislative provisions, IRS interpretations, emerging planning strategies, and surprises uncovered during the initial application of OBBBA rules. This update-focused program equips practitioners with practical insights to better serve individual clients amid ongoing regulatory change and evolving state‑level conformity.
Who Should Attend
This course is ideal for tax professionals advising individual taxpayers on year‑end planning and compliance.
Topics Covered
- IRS guidance on new deductions, limitations, credits, and tax preferences under OBBBA
- Planning strategies for navigating gaps in federal guidance
- Legislative developments enacted after OBBBA and their individual tax impacts
- State‑level conformity updates and non‑conformity challenges
- Practical considerations for 2026 tax compliance and advisory work
Learning Objectives
- Identify IRS guidance released to date on OBBBA provisions applicable to individuals
- Describe planning strategies and risk‑mitigation techniques in areas where IRS guidance remains incomplete
- Explain key legislative changes enacted under OBBBA and subsequent proposals affecting individuals
- Evaluate due‑diligence considerations for preparing returns and advising clients in light of OBBBA‑related changes
- Assess how state conformity—or lack thereof—affects compliance and planning under OBBBA
Level
Update
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic understanding of individual federal taxation.
Advance Preparation
None
