Monthly Tax Update (November) - 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 expert, Annette Nellen, as she emphasizes the updates most relevant to individuals and small businesses. In addition, this course will cover federal developments, key state, and multistate issues likely to have a broad impact. We encourage you to register once a quarter to stay on top of the constant change in tax guidance, build a stronger foundation for tax planning, and identify possible practice development areas.
Publication Date: November 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
- Updates on Executive Orders and actions related to the IRS and tariffs
- Inflation adjusted amounts for 2026
- Reminders for 2025 & 2026
- IRS guidance on OBBBA changes
- Changes in draft tax forms for 2025
- Tax cases on charitable contribution issues, 6672 penalties, debt v equity, and more
- Digital asset FAQs, Safe harbor on staking digital assets by certain trusts
- Practice and procedure updates
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 decline in bachelor’s degree completion in accounting from 2021–2022 to 2022–2023
- Identify when the full disallowance of office food under §274(o) begins to apply
- Identify the reported participation rate for Direct File according to the Treasury report
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic understanding of tax preparation.
Advance Preparation
None
