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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)

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

By: Western CPE Staff

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.

September 17, 2025

When is Depreciation Allowed for Converted Rental Property? (Sherman Derell Smith v. Comm., (TCM 2025-24))

By: Karen Brosi, CFP, EA

Tax Court weighs in on claiming depreciation for a property converted from personal to rental use in Derell Smith v. Comm., (TCM 2025-24).

September 9, 2025

The One, Big, Beautiful Bill Act’s Changes to 529 Plans

By: Sharon Kreider, CPA

529 plans have been transformed under the One, Big, Beautiful Bill Act, expanding the definition of “qualified” expenses for K-12 and adding qualifying credential programs for postsecondary education.

September 9, 2025

Time to Review Tax Planning: The One, Big, Beautiful Bill Act Raises the SALT Limit

By: Karen Brosi, CFP, EA

The One, Big, Beautiful Bill Act raised the SALT limit, granting much needed relief to taxpayers in high-property-tax states.

September 2, 2025

Franchise Tax Board Announces New Online Revivor Application

By: Karen Brosi, CFP, EA

A new online revivor application has been launched by the Franchise Tax Board of California.

August 29, 2025

A&A Alert: The AICPA Drops a New Standard, SSARS 27

By: Jeff Sailor, CPA

The AICPA’s issuance of SSARS 27 clarifies the application of AR-C section 70 in consulting engagements, business valuations, and more.

August 27, 2025

The One, Big, Beautiful Bill Act Revolutionizes Section 1202

By: Sharon Kreider, CPA

& Karen Brosi, CFP, EA

Section 1202 has been revamped by the One, Big, Beautiful Bill Act (OBBBA) with a new tiered exclusion system, asset threshold, and more.

August 27, 2025

The One, Big, Beautiful Bill Act’s New Excise Tax on Remittance Transfers

By: Sharon Kreider, CPA

A new 1% excise tax of remittance transfers quietly passes in the One, Big, Beautiful Bill Act (OBBBA) with implications for business and individuals wiring money abroad.

August 22, 2025

Trump Accounts: The One, Big, Beautiful Bill Act’s New Savings Vehicle

By: Sharon Kreider, CPA

The One, Big, Beautiful Bill Act’s passing created “Trump Accounts”, a savings plan for those exclusively under the age of 18. Here’s what we know about them so far.

August 20, 2025

The One, Big, Beautiful Bill Act Makes Major Changes to Opportunity Zone Funds

By: Jane Ryder, EA, CPA

& Sharon Kreider, CPA

Opportunity Zone Funds see five fundamental changes under the One, Big, Beautiful Bill Act, including new penalties, reporting requirements, and more investment opportunities.

August 13, 2025

Form 1099 Reporting Thresholds Change Under the One Big, Beautiful Bill Act

By: Sharon Kreider, CPA

Among the changes from the One Big, Beautiful Bill, Form 1099-K revert to 2025 threshold levels while Form 1099-NEC and MISC see threshold increases.

August 12, 2025

The HSA Changes That Almost Were: What Actually Made It Into the One Big Beautiful Bill Act

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

The One Big Beautiful Bill Act (OBBBA) did not completely reform the HSA, but it did create three meaningful changes that affect client opportunities.

August 7, 2025

The One Big, Beautiful Bill Act Delivers First Dependent Care Updates in Decades

By: Sharon Kreider, CPA

& Karen Brosi, CFP, EA

The One Big, Beautiful Bill Act makes enhancements to the Child and Dependent Care Tax Credit with new filing requirements and more.

August 5, 2025

The One Big, Beautiful Bill Act’s Endowment Tax Overhaul

By: Sharon Kreider, CPA

New tax rates, a new student-adjusted endowment calculation, and more changes are coming to private higher education institutions under the One Big, Beautiful Bill Act.

July 29, 2025

The One Big, Beautiful Bill Act’s Hidden Gambling Tax

By: Sharon Kreider, CPA

& Karen Brosi, CFP, EA

Gambling taxation has changed under the One Big, Beautiful Bill Act with major new implications for deductions on loses.

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Western CPE LLC

2026 Federal Tax Update: Pro Edition

2026 Federal Tax Update: Self-Study Only

2026 California Federal Tax Update: Pro Edition

2026 California Federal Tax Update: Self-Study Only

IRS Collection Activities

Making The Best of Bad Situations

Tax & Financial Planning for Retirement

Behind the Numbers: How Trust Becomes Theft

Accounting for Guarantees

Fraud’s Greatest Hits Volume 2!

Special Problems in Real Estate Taxation

Casino Industry Fundamentals

2026 A&A Update for Nonprofits and Single Audit

Assets, Income & Cash

Partnership Taxation

Budgeting: The Comprehensive Guide

Professional Ethics for Pennsylvania CPAs

Entities & Title

Kansas Professional Ethics

Wealth Management

Education Tax Benefits

Going Concern Audit Issues

How to Audit Fixed Assets

Accounting for Art Galleries

Conflict Management

Selected Legal Issues with Tax Analysis

Succession Planning

Bankruptcy Tax Issues

Corporate Cash Management: A Treasurer’s Guide

Dealing with Debt & Interest

Behavioral Forensics

Professional Ethics for Colorado CPAs

Alabama Professional Ethics

Ethical Conduct for Florida CPAs

The CFO Guidebook

2027 Annual Tax Season Update

Employee Stock Options

Ethics for Ohio CPAs

How to Audit Human Resources

Passive Loss & At-Risk Rules

Business Statistics with Excel

Ethics for Indiana CPAs

Fixed Asset Controls

Expense Report Best Practices

Invoice Factoring Essentials

Intangible Asset Valuation

Use Pivot Tables to Organize, Summarize, and Analyze Data

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