Federal Tax Update: Individual and Business Current Developments
Tuesday, Jan. 13, 2026
8:30 a.m.-4:30 p.m. Central
8 CPE (8 technical)
Minnesota Society of CPAs, Bloomington
Course code: 25SR-0025
View pricing
With the increasing complexity and ever-changing nature of tax laws and issues, today's accountant needs a one-day fast-paced update course focusing on the hottest federal income tax topics affecting individuals, businesses and their owners with an emphasis of newly enacted income tax legislation. Gain insights into newly enacted legislation, IRS guidance and pending changes, major tax changes impacting corporations, partnerships and individuals, along with updates to income tax forms and schedules.
Major subjects
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Federal income tax laws affecting individuals, corporations, partnerships, LLCs and LLPs
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Legislative and IRS updates, including tax laws, IRS guidance, TCJA provisions expiring after 2025
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Tax changes and compliance tied to tax forms, schedules and major tax changes
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Business tax provisions including the 20% QBI deduction, NOL changes, business loss limitations, depreciation, accounting methods, retirement plans and fringe benefits and entertainment expenses
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Tax rates and calculations for individuals and businesses, including capital gains, self-employment tax, AMT and the 3.8% net investment income tax
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Individual tax provisions, including filing status, exemptions, deductions, income adjustments, and tax credits
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Updates to IRAs and new final RMD regulations
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IRS audit and compliance issues, including basis and at-risk limitations, passive activity losses, real estate professionals, and self-employment tax concerns
Learning objectives
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Understand federal income tax laws impacting individuals, C and S Corporations, partnerships, LLCs and LLPs
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Understand federal income tax laws impacting individuals, C and S Corporations, partnerships, LLCs and LLPs
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Identify newly enacted legislation, changes and IRS guidance affecting individual and business income tax returns
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Discuss the most recent individual and business income tax legislation passed to date including the expiration or extension of any TCJA provisions after 2025
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Walk through major tax changes to corporations, partnerships and/or individuals
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Understand changes to the income tax forms and other related schedules
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Review business income tax provisions
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Brush up on the individual and business income tax rates
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Understand changes to IRAs and the NEW final required minimum distribution (RMD) regulations
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Review IRS audit areas such as basis and at-risk limitations for S shareholders and partners, passive activity losses and real estate professionals and self-employment taxes
Who should take this program?
- Tax accountants in public or private practice in need of a federal individual and business income tax update course
Pricing
Early Bird Member Fee
(through 12/12/2025) |
$375.00
|
 Early Bird Nonmember Fee
(through 12/12/2025) |
$475.00
|
|
Standard Member Fee |
$425.00
|
|
Standard Nonmember Fee |
$525.00
|
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