Monthly Tax Update (January) - 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 12/31/2028 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
Publication Date: January 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
- Review of OBBBA Items Effective in 2026
- Recent OBBBA Guidance
- Disaster Related Extension of Deadlines Act
- Status of provisions that expired at the end of 2025
- Update on 2025 tax forms and instructions
- Recent cases on charitable contribution documentation, FBAR penalties, tax procedures and more
- Select multistate updates and new tax proposals
- 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 IRS reminder tied to the 2026 filing season that emphasizes refund delivery
- Identify which nonitemizer deduction becomes permanent starting in 2026 under OBBBA
- Identify which item remains an exception to the general disallowance through §274(e) for §274(o)
- Identify the 2026 standard mileage rate for business use
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic understanding of tax preparation.
Advance Preparation
None
