Self-Study
Federal Income Tax Changes – 2026
This course explores key 2026 federal income tax changes, including those from SECURE Act 2.0, the OBBBA, and inflation adjustments, with a focus on impacts for tax preparers.
Price range: $145.00 through $175.00
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
5 Credits: Taxes
Course Level
Overview
Format
Self-Study
Course Description
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 2026 as a result of passage of the SECURE Act 2.0, the 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:
- List the 2026 changes in various amounts including the –
- Standard mileage rates,
- Standard deduction,
- Deduction for State and Local Taxes (SALT Deduction),
- Tip deduction,
- Tax on overtime,
- Car loan interest deduction,
- Clean Energy Incentives,
- Bonus Depreciation,
- Research and Development expenses,
- Sustainable Aviation Fuel Credit,
- Limitation of Business Interest, AMT exemption amount,
- Limits related to income from U.S. Savings Bonds for taxpayers paying higher education expenses, and
- Deductions for qualified long-term care insurance premiums;
- Identify the 2026 tax credit changes affecting the –
- Saver’s credit,
- Child Tax Credit
- Additional Child Tax Credit,
- Earned income credit, and
- Adoption credit;
- Recognize the 2026 changes affecting –
- Health Savings Account (HSA) and Archer Medical Savings Accounts (MSA) requirements and contribution limits,
- Roth IRA eligibility, and
- Traditional IRA contribution deductibility for active participants in employer-sponsored qualified plans;
- List the changes effective for 2026 with respect to the –
- Small employer premium tax credit, and
- Applicable large employer mandate;
- Determine the changes to retirement plans resulting from the Secure Act 2.0 that affect income tax preparation; and
- Describe the changes affecting 2025 and 2026 income resulting from the passage of the One Big Beautiful Bill (OBBBA).
Course Specifics
SS826469363
February 20, 2026
There are no prerequisites.
None
162
Compliance Information
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02780-26-S
IRS Federal Tax Law Credits: 5
CTEC Course Number: 2071-CE-02223
CTEC Federal Tax Law Credits: 5
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Meet The Experts
Paul J. Winn CLU ChFC is a writer with more than 30 years experience in the life insurance and securities industry as an agent/registered representative, an agency head, a marketing vice president for a life insurance company and the president of a corporate registered investment adviser. He was a long serving member of the advisory board to the New York State insurance department. He is a published book author and creator of more than 200 taxation, insurance and securities training courses.
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