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December 18, 2025

IRC §274(o) Overtime Meal Deductions: What Changes in 2026

By: Western CPE Staff

Starting January 1, 2026, meals provided for the convenience of the employer under §119 become 100% non-deductible under IRC §274(o). However, a 50% deduction on overtime meals remains under §132(e)(1) if they meet three important requirements.

December 11, 2025

IRS Releases Guidance on Expanded HSA Access Under the OBBBA

By: Western CPE Staff

Notice 2026-05 provides critical guidance on the OBBBA’s HSA expansions, including eligibility requirements for bronze plans, direct primary care service arrangements, and permanent telehealth coverage.

December 8, 2025

IRS Issues Guidance on OBBBA International Provisions: What Changed for CFCs

By: Western CPE Staff

New IRS guidance establishes transition rules for CFC dividends, bifurcates PTEP into pre- and post-June 2025 categories for foreign tax credit purposes, and excludes certain property sales from deduction eligible income under OBBBA.

December 2, 2025

The IRS Releases Notice 2025-70: Understanding the New Federal Tax Credit for Education Scholarships

By: Western CPE Staff

The IRS released Notice 2025-70 requesting comments on Section 25F. But what is Section 25F and who does it affect?

November 26, 2025

IRS Notice 2025-69: Understanding New Guidance on No Tax on Tips and Overtime

By: Western CPE Staff

The IRS has issued new guidance for individuals who qualify for tip and overtime deductions through 2025-2028.

November 21, 2025

IRS Notice 2025-71: Breaking Down the Agricultural Loan Interest Exclusion

By: Western CPE Staff

The IRS issued guidance on the new 25% agricultural loan interest exclusion, establishing an 80% safe harbor and streamlined compliance rules for qualifying lenders.

November 21, 2025

The IRS Announces Its Modernized e-File (MeF) Production Shutdown Schedule

By: Jane Ryder, EA, CPA

The IRS has extended its annual e-file system shutdown to December 26, 2025, when the Modernized e-File system will stop accepting new individual and business tax return submissions at 11:59 a.m. ET.

November 14, 2025

IRS Announces Increases to 2026 Retirement Plan Contribution Limits

By: Western CPE Staff

The IRS has announced their annual increases to retirement plan contribution limits for 2026.

November 13, 2025

AI in Accounting: 5 Ways to Incorporate AI into Your Firm

By: Western CPE Staff

AI is only becoming more prevalent as a resource in the tax and accounting industry. Here are 5 ways that AI in accounting can change your practice.

November 6, 2025

IRS Grants Penalty Relief for 2025 Tax Year Reporting on Tips and Overtime

By: Western CPE Staff

On November 5, 2025, the Treasury Department and IRS announced penalty relief from One, Big, Beautiful Bill Act’s (OBBBA) reporting requirements for deductions on tips and overtime.

October 22, 2025

Wrong Signature Invalidates Assessment Window (CCA 202505027)

By: Sharon Kreider, CPA

What happens when a CFO signs Form 872-M without being the designated Partnership Representative? A significant loss of assessment authority by the IRS.

October 15, 2025

IRS Security Recommendations for Tax Professionals: Essential Protection Strategies for 2025

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

Cybersecurity threats are getting more sophisticate, regularly targeting firms. Learn how to keep your practice safe with security protocols.

October 7, 2025

Estate Deduction Denied: Eleventh Circuit Reinforces Scrutiny of Family Transfer Arrangements (Estate of Spizzirri v. Comm., No. 23-14049 (11 Cir. 2025))

By: Steven G. Siegel, JD, LLM

An estate deduction goes awry when the Eleventh Circuit determined that the deduction did not meet the “bona fide” requirement under Section 2053.

October 6, 2025

California Corner: California Advances Internal Revenue Code Conformity Date

By: Karen Brosi, CFP, EA

On October 1, 2026 Governor Gavin Newsom signed SB 711 (McNerney, Stats. 2025, Ch. 231) advancing California’s “specified date” for conforming to the Internal Revenue Code (IRC) to January 1, 2025.

September 30, 2025

Ranch Springs v. Commissioner: Tax Court Rejects $25 Million Conservation Easement Valuation (Ranch Springs, LLC v. Comm. (164 T.C. No. 6, March 31, 2025)

By: Sharon Kreider, CPA

A charitable contribution deduction of $25.8 million on a syndicated conservation easement (SCE) is denied by the Tax Court when valuation and appraisal methods are proven to be insufficient.

September 25, 2025

Why Partnership Basis Records Matter for Your Clients (Thomas W. Langlois v. Comm., TCM 2025-12)

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

Claiming partnership losses without sufficient partnership basis records comes with consequences when the Tax Court rules in Langlois v. Comm.

September 25, 2025

How to Become a Tax Preparer: A Complete Guide

By: Western CPE Staff

Millions of taxpayers rely on tax preparers to keep them out of trouble with the IRS. This essential guide will show you how to become a tax preparer.

September 24, 2025

What is the IRS’s Annual Filing Season Program (AFSP)?

By: Western CPE Staff

Interested in the IRS’s Annual Filing Season Program (AFSP)? We’ll break down everything you need to know about the AFSP.

September 23, 2025

What is CPE in Accounting? A Complete Guide to Continuing Professional Education

What is CPE in Accounting? We’ve got the answer. Learn everything you need to know and more about accounting CPE.

September 23, 2025

The One, Big, Beautiful Bill Act and ACA: Congress Skips Premium Subsidies, Setting Up 2026 Health Cost Spike

By: Sharon Kreider, CPA

The One, Big, Beautiful Bill Act did not extend ACA premium subsides, meaning clients purchasing marketplace insurance will see premium increases in 2026.

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IRC Section 121 and the Primary Residence

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Governmental Auditing Update: AICPA and Single Audit Update

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Human Resources Guidebook

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2025/2024 Easy Update & Inflation Adjustments

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Unraveling Fraud Risks in Financial Statements

Accountant Ethics for Colorado

1040 Workshop: For 2025 Planning & 2024 Filings

Form 4797 – Hands On: Emphasizing Sales of Business & Rental Real Estate

Enterprise-Wide Risk Management (Self-Study Video)

Enterprise-Wide Risk Management

Types of Financial Statement Fraud: Key Schemes and How They Are Carried Out

Accountant Ethics for Kentucky

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Revenue Recognition in an Environment of Uncertainty

Dealing with Conflicts of Interest

Internal Control and Corporate Fraud- A Practical Guide

Top Accounting, Financial Reporting, Operational, and Other Challenges for Nonprofits

The Impact of Litigation on Financial Statements

A Guide to Tax Resolution: Solving IRS Problems

Management Handbook

Identifying Audit Risks – Internal Controls and Audit Evidence

The Basics of Derivative and Hedge Accounting (Self-Study Video)

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