Federal Tax Update: Individuals (Form 1040)
Wednesday, Dec. 17, 2025
8:30 a.m.-4:30 p.m. Central
8 CPE (8 technical)
,
Course code: 25SR-0023
View pricing
Stay up to date with the latest individual income tax changes in this essential course for CPAs. This course gives you the tools to navigate complex tax regulations and apply them effectively to your clients' needs.
Explore major federal tax laws impacting individuals, and dive into newly enacted legislation and IRS guidance affecting income tax returns. Gain clarity on recent individual tax legislation, including the expiration or extension of TCJA provisions after 2025. Review key business-related provisions like the 20% QBI deduction, Section 461(l) business loss limitations and depreciation for sole proprietors and pass-through entity owners. Stay informed on changes to income tax rates, capital gains, self-employment tax, AMT, and the 3.8% net investment income tax. Brush up on critical topics like filing status, personal exemptions, itemized deductions and income adjustments. Learn the latest updates to IRAs, the new final RMD regulations and changes to Form 1040 and related schedules.
Major subjects
-
Federal income tax laws affecting individuals
-
Legislative and IRS updates.
-
Recent tax legislation, including TCJA provisions expiring or being extended after 2025
-
Business-related tax provisions, including QBI deduction, business loss limitations, depreciation and other provisions for sole proprietors and pass-through entities
-
Tax rates and calculations, including income tax rates, capital gains tax rates, self-employment tax, AMT and the 3.8% net investment income tax
-
Individual tax provisions, including filing status, personal exemptions, itemized deductions, income exclusions, adjustments and tax credits like the child tax credit
-
Retirement account changes and RMD regulations
-
Updates to Form 1040 and related schedules
Learning objectives
-
Understand the major Federal income tax laws impacting individuals
-
Identify newly enacted legislation, changes and IRS guidance affecting individual income tax returns
-
Understand the most recent individual income tax legislation, including the expiration or extension of any TCJA provisions after 2025
-
Review numerous individual income tax provisions related to business
-
Address changes to various taxes, including income tax rates, capital gains tax rates, self-employment tax, alternative minimum tax (AMT), and the 3.8% net investment income tax.
-
Understand changes to IRAs and the new final required minimum distribution (RMD) regulations
-
Recognize changes to the Form 1040 and other related schedules and forms
Who should take this program?
- Tax accountants in public or private practice in need of a federal individual income tax update course
Pricing
|
Standard Member Fee |
$375.00
|
 Standard Nonmember Fee |
$475.00
|
MNCPA members save $100.00. Become a member.
Our records indicate
you are a
nonmember.
If you register, you will be charged
$475.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
