2026 Federal Income Tax Changes (5 Hour)

Description

EAs and Other Tax Preparers, after passing the exam you MUST click on the link “GET YOUR CERTIFICATE” to have your hours reported to the IRS. 

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2026as a result of passage of the SECURE Act 2.0, the retroactive provisions of the One Big Beautiful Bill Act (OBBBA) impacting 2025 and 2026 income, and the inflation-changed limits effective for 2026 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes.

Learning Objectives
Upon completion of this course, you should be able to:
• Recognize the 2026  changes affecting –
o Health Savings Account (HSA) and Archer Medical Savings Accounts (MSA) requirements and contribution limits,
o Roth IRA eligibility, and
o Traditional IRA contribution deductibility for active participants in employer-sponsored qualified plans;
• List the changes effective for 2026 with respect to the –
o Small employer premium tax credit, and
o Applicable large employer mandate; and

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. Clicking on the Certificate link will show the course as 100% Complete

A course evaluation form is provided for your feedback and participants have 1 year from the date of purchase/enrollment to complete this course. .

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/