2025 Partnership Update: Developments You Need to Know
Author: Greg White
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Law Updates for EAs and OTRPs
1 hour Federal Tax Updates for CTEC |
Join expert Greg White for a fast-paced in-depth examination of 2025 partnership developments.
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 cardPublication Date: December 2025
Designed For
Tax professionals who want to remain current in the partnership tax area.
Topics Covered
- Bonus Depreciation and Section 179
- 2025 Form 1065 Instructions
- IRS Forecloses on LLC
- Guaranteed Payments
- New K-2/K-3 Exemptions
- Self-Employment Tax
Learning Objectives
- Identify developments in the area of self-employment tax and limited partners
- Identify important new cases in the partnership area
- Identify new administrative guidance in the partnership area
- Identify the maximum 2025 deduction with respect to Section 179
- Identify the new category of distributions on Form 1065 (Box 19)
- Identify the type of LLC that allows some members to qualify for LP treatment under the proposed regulations
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
Basic understanding of S Corporations.
Advance Preparation
None
