This course provides a comprehensive federal income tax update to prepare practitioners for the 2027 filing season, with a focus on the 2026 Form 1040, related schedules, and significant individual provisions of the One Big Beautiful Bill Act (OBBBA).This course emphasizes newly enacted income tax legislation, recently issued regulations, significant court cases, IRS notices, revenue procedures, and private letter rulings affecting both individuals and businesses.
Participants will receive up-to-date information on implementing OBBBA and other significant federal tax developments. The course will also review SECURE 2.0 provisions taking effect in 2026, along with challenges related to basis compliance for partners and S corporation shareholders, including Schedule K-1 and Form 1040 reporting considerations.
Business Tax Topics:
- 2026 business tax developments and OBBBA provisions affecting the 2027 filing season
- Section 179 expensing, cost recovery, and qualified production property
- Domestic research and experimental expenditures, including transition and accounting method considerations
- Section 163(j) business interest expense limitation and revised adjusted taxable income rules
- Qualified business income deduction and pass-through owner considerations
- Partnership, S corporation, C corporation, LLC, and Schedule C issues, including basis and loss limitations
- Information reporting, Form 1099-K, payroll, fringe benefits, and selected employment tax updates
- Entity choice, owner compensation and distributions, year-end planning, and common compliance issues
Individual Tax Topics:
- 2026 Form 1040 and related schedules, including key changes for the 2027 filing season
- Schedule 1-A: deductions for tips, overtime, passenger vehicle loan interest, and eligible seniors
- Standard and itemized deductions, including state and local taxes and charitable giving provisions
- Child Tax Credit, dependent and family-related credits, education benefits, and selected health-related provisions
- Self-employment, gig economy reporting, qualified business income, and Form 1099-K considerations
- Retirement contributions and distributions, investment income, and capital gains and losses
- IRS reporting, substantiation, due diligence, withholding, estimated tax, and compliance updates
- Filing-season problem areas and planning opportunities for individuals and families
Credits and Other information:
- Recommended CPE credit – 2.0
- Recommended field of study – Taxes
- Session Prerequisites and preparation: None
- Session learning level: Basic
- Location: Virtual/Online
- Delivery method: Self Study
- IRS Course ID: PJGWS-U-00065-23-S
- Attendance Requirement: Yes
- Session Duration: 2 Hours
Who Will Benefit:
- CPA
- Enrolled Agents (EAs)
- Tax Professionals
- Attorneys
- Other Tax Preparers
- Finance professionals
- Financial planners
Speaker Profile:
Jane Ryder, EA, CPA, is a nationwide professional educator.She writes and speaks on many income tax, business compliance, accounting, and tax representation topics.Jane has been providing tax preparation, accounting services, and tax collection resolution services since 1980.
She runs her San Diego CPA firm, Brass Tax Ryder Professional Group, Inc., and consults with colleagues on tax matters, audits, and business planning.
Credits and Other information:
- Recommended CPE credit – 2.0
- Recommended field of study – Taxes
- Session Prerequisites and preparation: None
- Session learning level: Basic
- Location: Virtual/Online
- Delivery method: Self Study
- IRS Course ID: PJGWS-U-00065-23-S
- Attendance Requirement: Yes
- Session Duration: 2 Hours
A self-study course allows you to complete an educational program at your own pace and convenience, without attending a scheduled live webinar.
Depending on the course, the program may include:
- Recorded educational content
- Presentation materials and handouts
- Learning objectives
- Review questions
- Final assessment/examination
- Course evaluation
- Certificate of completion
After completing your registration, log in to your account and go to the "My Webinars" / "My Courses" section.
Your purchased self-study courses will be available there, along with applicable course instructions and materials.
Yes. Self-study programs are designed to provide flexibility and allow you to complete the educational content at your convenience, subject to the access period specified for the particular course.
To receive IRS CE credit, you must successfully complete all applicable course requirements.
These may include:
- Completing the required educational content
- Completing required review questions
- Successfully passing the final assessment/examination
- Completing the course evaluation
- Providing required participant information
The specific requirements may vary depending on the course.
Yes. Qualifying self-study programs include a final assessment/examination where required.
Participants must achieve the applicable passing score to receive credit.
For IRS self-study programs, the required passing score is 70%.
Yes. We provide online self-study continuing education programs for tax and accounting professionals.
Our qualifying programs are designed to provide IRS Continuing Education (CE) credits for eligible tax professionals, subject to the specific course and applicable IRS requirements.
Where permitted under the applicable course requirements, participants may retake the assessment until they meet the required passing score.
Any applicable retest instructions will be provided within the course.
After successfully completing all required components of the course, your certificate of completion will be made available according to the applicable processing schedule.
The certificate may be delivered by email and/or made available through your online account.
Your certificate may include:
- Participant name
- Course title
- Completion date
- CE hours
- Field of study
- Delivery method
- Provider information
- Applicable program identification information
Eligible course completions are reported to the IRS according to the applicable IRS reporting requirements and timeframe.
Participants should ensure that their registration information, including their PTIN where applicable, is accurate.
If the course is being completed for IRS CE, you may be required to provide your Preparer Tax Identification Number (PTIN) and other required information.
Please ensure that your information is accurate and matches your IRS records.
Yes, where downloadable materials are included with the course.
Materials may include:
- Presentation slides
- Handouts
- Reference materials
- Other course materials
- Availability may vary by course.
Yes, you may generally review the course content during your authorized access period.
However, CE credit is awarded only once for qualifying completion of the course, subject to applicable requirements.
Click "Forgot Password" on the login page and enter your registered email address.
You will receive instructions to reset your password.
For additional assistance:
Email: support@pro2learn.com
Phone: +1- 937-993-0372
Cancellation and refund eligibility depends on the specific product and applicable terms and conditions.
To request a cancellation, contact: support@pro2learn.com
Please provide your name, registered email address, and course information.
Log in to your account and go to "My Webinars" / "My Courses."
Your previously purchased courses and applicable materials will be available there.
If you experience any difficulty accessing a course, contact: support@pro2learn.com
First, check your spam/junk folder and your online account.
If your certificate is not available after the applicable processing period, contact:
support@pro2learn.com
Our support team will verify your completion status and assist you.
You generally need:
- Reliable internet connection
- Computer, tablet, or compatible device
- Current web browser
- Speakers or headphones
- Active email address
Additional requirements, if applicable, will be provided with the course.
Completing a course does not necessarily mean that it satisfies every continuing education requirement applicable to your individual credential, license, or renewal period.
Participants are responsible for confirming that the course meets their specific requirements.
Live Webinar
- Attended at a scheduled date/time
- Instructor presents live
- Attendance requirements may apply
- Live interaction may be available
- Certificate after qualifying attendance/completion
Self-Study Course
- Completed at your own pace
- Recorded/self-paced educational content
- Completion and assessment requirements apply
- Assessment may be required
- Certificate after qualifying self-study completion
Need Assistance?
For questions regarding IRS CE, course access, certificates, reporting, login, or course materials, please contact:
Email: support@pro2learn.com
Phone: +1- 937-993-0372
Support Hours: Monday–Friday, 9:00 AM–6:00 PM EST/EDT
Jane Ryder
Jane Ryder, EA, CPA, is a nationwide professional educator.She writes and speaks on many income tax, business compliance, accounting, and tax representation topics.Jane has been providing tax preparation, accounting services, and tax collection resolution services since 1980.
She runs her San Diego CPA firm, Brass Tax Ryder Professional Group, Inc., and consults with colleagues on tax matters, au...
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