Monthly Tax Update (April) - 2026
Author: Annette Nellen
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC |
These monthly update courses provide an opportunity to stay on top of developments that directly and indirectly affect your clients and practice. The focus is on key guidance from legislation, tax agencies and the courts that represent new interpretations, as well as guidance on new laws.
Join tax expert, Annette Nellen, as she emphasizes the updates most relevant to individuals and small businesses. This course will cover federal developments and issues, as well as key state and multistate changes likely to have a broad impact. We encourage you to register each month to stay on top of the constant change in tax guidance, build a strong foundation for tax planning, and identify possible practice development areas.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 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
Publication Date: April 2026
Designed For
Practitioners at all levels looking for a way to efficiently stay on top of key federal and state developments of most relevance to individuals and small businesses.
Topics Covered
- Recent OBBBA guidance including final regs on tip deduction, proposed regs on remittance transfer tax, FLSA overtime ruling, Trump Accounts, and more
- Filing season stats
- Penalty and other relief for COVID-19 disaster per November 2025 ruling
- AI updates and cautions
- Tax considerations with NIL income
- Recent cases on charitable contributions, PEOs, S corp passive income, and more
- Expansion of Business Online Accounts, and other procedural updates
- Select multistate developments
- Legislative proposals
Learning Objectives
- Identify key developments from legislatures, tax agencies and the courts
- Recognize law changes that may affect your clients and your practice
- Identify the reported change in the average tax refund compared to the prior year for the 2026 filing season
- Identify the approximate share of returns reporting net loss for 2023 individual income tax returns with Schedule C activity
- Identify the state that enacted an annual tax on entities that deliver targeted advertising in the state and meets certain revenue thresholds
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic understanding of tax preparation.
Advance Preparation
None
