Each year, income tax return preparation is affected by inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws. The 2026 Annual Tax Season Update course is based on the Annual Federal Tax Refresher course and is designed to provide valuable information to persons preparing individual 1040 income tax returns reflecting clients’ 2025 income. It does not, however, satisfy the Internal Revenue Service’s voluntary annual filing season program.
Learning Objectives
Upon completion of this course, a tax return preparer should be able to:
• Identify the principal individual income tax changes brought about by recent legislation;
• Apply the inflation-adjusted and other limits to the proper preparation of taxpayers’ income tax returns;
• Recognize the federal income tax filing statuses and the criteria for their use;
• Identify the types of income that must be recognized;
• Apply the tax rules to the various credits and adjustments to income that are available to taxpayers;
• Recognize the penalties that may be imposed on a preparer for failing to meet ethical and practice standards in preparing tax returns; and
• Identify the duties and restrictions imposed on tax preparers under Circular 230.
To complete this course participants need to: Complete an assessment exam with a minimum passing grade of 70% or higher.
Upon course completion a course evaluation form is provided for your feedback.
Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/