Year End Tax Planning for Small Business
Date: Monday, November 23, 2026
Instructor: Jane Ryder
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law 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
Effective year-end tax planning can dramatically impact cash flow, after-tax profitability, and long-term strategy for small businesses and their owners. This course provides a comprehensive, planning-focused roadmap for identifying and implementing year-end tax moves that maximize deductions, credits, and timing benefits across multiple entity types and rental activities. Designed for tax professionals advising closely held businesses, this course emphasizes proactive strategies rather than last-minute compliance reactions.
Participants will explore expense and income timing strategies, fixed asset acquisition planning, and opportunities to strategically accelerate or defer deductions to optimize AGI- and taxable-income-limited benefits. The course also addresses planning considerations for Qualified Business Income (QBI) deductions, Pass-Through Entity Tax (PTET) elections, S corporation compensation strategies, partnership income and guaranteed payments, rental real estate losses, depreciation options, and estimated tax planning. Attendees will gain practical insights they can immediately apply to year-end client conversations and tax-saving recommendations.
Who Should Attend
This course is designed for CPAs, enrolled agents, and tax professionals who advise small businesses, pass-through entities, and rental real estate owners.
Topics Covered
- Year-end tax planning strategies for small businesses
- Entity-specific planning for partnerships, S corporations, LLCs, and sole proprietors
- Expense acceleration and income deferral techniques
- Fixed asset acquisitions and depreciation planning
- Qualified Business Income (Section 199A) planning
- Pass-Through Entity Tax (PTET) elections
- Rental real estate and passive activity loss planning
- Guaranteed payments and partner expense considerations
- Shareholder reasonable compensation planning
- Estimated tax planning and cash flow considerations
- QBI, §199A
Learning Objectives
- Identify effective year-end tax planning strategies based on business entity type and rental activity
- Determine optimal timing of income and expenses to maximize deductions and credits
- Evaluate planning strategies to maximize the Qualified Business Income (QBI) deduction
- Apply Pass-Through Entity Tax (PTET) election strategies for enhanced state and federal tax savings
- Analyze S corporation compensation and compliance considerations for year-end planning
- Evaluate depreciation and expensing options for business assets to optimize tax outcomes
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
