Self-Study

Surgent's Top Individual Tax Planning Strategies

---

The Inflation Reduction Act (IRA) and SECURE Act 2.0 both contained tax law changes that impact many individuals in 2023 and in later years. This program covers many of these changes as well as other tax topics that continue to impact individual income taxpayers.

Major subjects

• Impact of higher interest rates on individual income taxpayers
• Using a health savings account as a retirement account
• Making use of net Section 1231 losses to offset ordinary income
• When individuals can take casualty losses, including loss on a personal residence due to casualty
• Avoiding or limiting gain on sale of a personal residence
• Taking advantage of the mortgage interest deduction
• Avoiding the individual alternative minimum tax
• Business loss limitation provisions impacting individuals
• Broker basis reporting of digital assets
• New IRS guidance on transfer of clean vehicle credits
• Residential clean energy credits

Learning objectives

• Advise individual clients on tax changes and opportunities in 2023 and after

Who should take this program?

• Tax practitioners who anticipate advising individual clients regarding tax planning opportunities for 2023 and later

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $89.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.