Hot Tax Topics for Year End 2025 - Individuals
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 |
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
If last year was action packed, this year promises to be even more so. Join expert Greg White as he provides an update on the most recent changes affecting your clients that you’ll need to navigate through the maze of tax legislation.
Publication Date: December 2025
Topics Covered
- Change to Form 1040
- Inflation Adjustments
- OBBA Individual Provision
- Trump Accounts
- State and Local Tax Deduction
- Overtime and Tips Deductions
Learning Objectives
- State how to apply the new .5% floor for individual charitable contributions (including planning strategies)
- Identify clients who qualify for the new overtime deduction
- Identify clients who qualify for the new “senior deduction”
- State how to apply the new limits on wagering deductions
- State how to apply the new rules for the state and local tax deduction (SALT)
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
Basic understanding of federal income taxation concepts.
Advance Preparation
None
