2025 Individual Tax Update
Author: Bradley Burnett
| CPE Credit: |
8 hours for CPAs
8 hours Federal Tax Law Updates for EAs and OTRPs
8 hours Federal Tax Updates for CTEC |
Join Bradley Burnett, J.D., LL.M., as he delivers up-to-the-day changes in federal tax law. The course, delivered at a brisk pace and with humor, is designed to meet the needs of the tax planner and return preparer by identifying and responsibly exploring recent important tax developments impacting the upcoming filing season.
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
This course is excluded from the following subscription programs:
Value Pass, Self-Study Package, Webinar Package, Self-Study & Webinar Package, and Firm Package.
Publication Date: January 2026
Designed For
Return preparers, tax planners, and taxpayers desiring to keep up with late breaking tax developments.
Topics Covered
- U.S. Supreme Court June Bombshells Continue
- IRA Trust Beneficiary Designations Bite the Dust
- Sales of Crypto Assets – The Latest Reporting Struggle
- Rental of Residential Property
- Gift and Estate Tax Returns
- IRS Practice and Procedure Update
- Like-Kind Exchanges Holding for Investment or Business Use
- Planning in Advance for Sunset of TCJA 2017
- Anything new that’s hot and worth talking about
Learning Objectives
- Recognize new federal tax developments and how they apply to individuals
- Identify important court cases, regulations, rulings and related developments affecting individuals, investment, real estate and estates and trusts
- Recognize recent IRS activity impact on planners and preparers
- Identify strategies that minimize taxes over time
- Identify the required beginning date (RBD) for required minimum distributions under the SECURE 2.0 Act
- Identify the strategy that can be employed to take advantage of the lower income tax rates before they expire
- Identify the standard deduction for filers in 2025
- Identify the standard time limit for the IRS to assess tax after a return is filed according to §6501(a)
- Identify the type of individual tax returns in FYE 2024 that had the lowest exam rate
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (8 hours)
Program Prerequisites
Basic understanding of federal taxation.
Advance Preparation
None
