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Taxes
2026 Federal Tax Update: Pro Edition
Credits: 16$679.00$545.00 -
Taxes
2026 Federal Tax Update: Self-Study Only
QAS Self-Study
Credits: 16$609.00$525.00 -
Taxes
2026 California Federal Tax Update: Pro Edition
Credits: 20$838.00$669.00 -
Taxes
2026 California Federal Tax Update: Self-Study Only
QAS Self-Study
Credits: 20$758.00$639.00 -
Regulatory Ethics
Accountant Ethics for California
Steven M. Bragg, CPA
QAS Self-Study
Credits: 4 $116.00 -
Taxes
Travel, Entertainment, & Auto Rules
Danny Santucci, JD
QAS Self-Study
Credits: 15 $375.00 -
Taxes
Matching Investments to Tax Saving Techniques
Danny Santucci, JD
QAS Self-Study
Credits: 13 $351.00 -
Accounting
Accounting for Bonds
Steven M. Bragg, CPA
QAS Self-Study
Credits: 1 $29.00 -
Regulatory Ethics
Accountant Ethics for Montana
Steven M. Bragg, CPA
QAS Self-Study
Credits: 4 $116.00 -
Regulatory Ethics
Accountant Ethics for Rhode Island
Steven M. Bragg, CPA
QAS Self-Study
Credits: 4 $116.00 -
Taxes
Tax, Bankruptcy and Financial Problems
Danny Santucci, JD
QAS Self-Study
Credits: 19 $399.00 -
Regulatory Ethics
Accountant Ethics for New Hampshire
Steven M. Bragg, CPA
QAS Self-Study
Credits: 4 $116.00
Final Car Loan Interest Regulations and What’s New for 2026 (T.D. 10054)
T.D. 10054 finalizes the car loan interest deduction. See changes for heavier vehicles, loan amounts and refinancing, plus Form 1098-VLI.
The 10-Year Marriage Rule and the Tax Issues in Gray Divorce
A 10-year marriage can unlock Social Security on a former spouse’s record. Learn the rules and the gray divorce tax issues to review now.
Payment Platforms Start Backup Withholding Only After a Seller Crosses Both 1099-K Thresholds (T.D. 10053)
T.D. 10053 says payment platforms backup withhold only after a seller tops $20,000 and 200 transactions and a TIN is missing. See the rules.
I Do, I Don’t, I Shouldn’t Have. . . Put My New Spouse’s Name on Title to My Home
A 10-year marriage can unlock Social Security on a former spouse’s record. Learn the rules and the gray divorce tax issues to review now.
38,000 Preparers Filed Over 2 Million Returns With Lapsed PTINs
A new TIGTA report finds 38,000 preparers filed over 2 million returns with lapsed PTINs. See what it means for your firm before the 2027 filing season.
Excess Advance Premium Tax Credit Repayment Caps Are Gone for 2026 (REG-101576-26)
Proposed regulations in REG-101576-26 conform §36B to the repeal of excess APTC repayment caps. See how 2026 premium tax credit reconciliation changes
How To Renew A PTIN
Tax return preparers must renew their PTIN with the IRS each year. We’ll walk you through PTIN renewal and when to renew your PTIN before tax season.
The Best CPE for Accountants in 2026
Looking for the best CPE for CPAs in 2026? We’ve got you covered with a list of essentials to get you through the year.
Paid Family and Medical Leave Credit Gets a Major Expansion
RS Notice 2026-28 explains the newly permanent §45S paid family and medical leave credit, now covering part-time workers and newer employees.
Taxpayers Chose the Transaction, Now They Live with the Tax Result
Tax Court holds taxpayers to their own loan records in Reed v. Commissioner, denying deductions on $811,000 moved into real estate ventures.
The Annual Exclusion Is Not a Medicaid Safe Harbor
The annual exclusion means nothing to Medicaid. Learn how $19,000 yearly gifts can buy months of ineligibility at the worst possible time.
The Martins Lose a Six-Figure Charity Deduction on a Missing Sentence (Clint L. Martin and Jenifer Martin v. Comm., TCM 2026-40)
Appraisal, deed and Form 8283, and still no deduction. Martin v. Comm. shows why a CWA must say the donee gave nothing in return.
IRS Targets Abusive CRAT Transactions
The IRS now treats specified CRAT deals as listed transactions. Learn the low-basis pattern to screen for and the disclosure rules.
Trump Accounts Go Automatic: What Parents & Guardians Need to Know
Starting October 1, Treasury opens Trump accounts automatically. Learn why the account is only a shell until parents claim and activate it.
IRS Raises the Standard Mileage Rate at Midyear
For the first time since 2022, the IRS raised the mileage rate midyear. 2026 now has two rate sets, so mileage logs must split at June 30.
IRS Clarifies the 2026 “No Tax on Overtime” Rules
The no-tax-on-overtime deduction covers only the extra half of time-and-a-half. Learn the limits and why Box 12 Code TT is now the ceiling.
2026 Gain Can Still Reach a 2027 Opportunity Fund
For clients selling appreciated property in late 2026, waiting to fund a QOF until 2027 buys a bigger step-up per Notice 2026-40.
A Missing Sentence Costs a $4.42 Million Deduction (Wells v. Comm., T.C. Memo 2026-49 (June 10, 2026)
Wells v. Comm. shows how a picture-perfect donation loses a $4.42M deduction over one missing line. See the CWA rules and penalty escape.
One Missing W-9 Can Trigger Two Years of Backup Withholding
Final regs set when payment apps must backup withhold on sellers. A missing W-9 can trigger withholding that carries into the next year.
Disaster Casualty Losses and Wildfire Relief Payments Finally Land in the Code
Disaster casualty loss relief is finally in the Code, retroactive to 2025. Learn the AGI-floor bypass, the non-itemizer deduction and 139M.
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