Monthly Tax Update (October) -2025
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 |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2027 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
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.
Publication Date: October 2025
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
- Appropriations Lapse/Shutdown Information
- Inflation Adjusted Amounts for 2026
- OBBBA Items
- Business Recordkeeping Issues
- IRS Guidance
Learning Objectives
- Identify key developments from legislatures, tax agencies and the courts
- Recognize law changes that may affect your clients and your practice
- Identify how many shutdowns have lasted at least one day since 1977
- Identify the percentage of individual taxpayers that received their refunds via direct deposit during the 2025 filing season
- Identify the the maximum deduction (i.e., SALT cap) for years 2030 and later
- Identify how the the 1% floor on corporate charitable contributions is applied under H.R. 1 (SEC 70426)
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic understanding of tax preparation.
Advance Preparation
None
