2025 Individual Federal Tax Update
Author: Greg White
| CPE Credit: |
4 hours for CPAs
4 hours Federal Tax Law Updates for EAs and OTRPs
4 hours Federal Tax Updates for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Join expert Greg White, as he provides a fast-paced, thorough, and easy-to-understand update on the recent Federal tax developments. He’ll help you confidently navigate the maze of 2025 tax developments.
Publication Date: November 2025
Designed For
Tax professionals seeking an easy-to-follow summary of important tax developments in the first half of 2025.
Topics Covered
- 401(k) contributions
- No more paper refund checks
- Big new changes to Form 1040
- Inflation adjustments
- HSAs
- OBBBA
- IRAs
- OBBA estate and gift changes
- In the trenches cases
- Deductible theft losses
- IRS staffing reductions
- Statute of limitations never running case
- AI model evaluations
Learning Objectives
- Identify key elements of the expected extension of the Tax Cuts and Jobs Act
- Identify changes in cryptocurrency rules
- State how to apply a new case on conversion of a principal residence to a rental property
- State how to apply brand new S corporation shareholder stock basis case
- Identify strategies to effectively work with the IRS after 2025 staff reductions
- Identify brand new 2025 passive activity cases
- Identify key elements of the expected extension of the Tax Cuts and Jobs Act
- Identify new IRS guidance that would cover practice before the IRS
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (4 hours)
Program Prerequisites
Some background in Federal tax.
Advance Preparation
None
