Description
December Update: Tax Changes, Planning Rules, and Practical Guidance
| Learning Objective: By taking this course the student will learn about: tax ramifications of below market loans, draft Form 1098-LVI, big changes for catch-up contributions, collection statute expiration date, pass-through entity (PTE) elective tax is still viable, 2025 employer OT reporting penalty relief, IRS direct file program suspended, 2025 tax filings by the numbers, student loan debt forgiveness issue on the horizon, debt secured after completing substantial home improvements, dual sources of rental income, Sec 121 & foreign homes and more. |
| CPE Hours: | Federal Tax Subject = 1 CPE Credit / Total = 1 CPE Credit |
| Accreditation: | CTEC, IRS, Enrolled Agents, NASBA CPA |
| Field of Study: | Federal Tax Law |
| Publication Date: | 12/1/2025 |
| Instructional Delivery Method: | Group Internet-Based |
| Level: | Intermediate |
| Prerequisites: | None |
| Advanced Preparation: | No Advanced Preparation Required |
| Author: | Lee Reams, Sr., BSME, EA |
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Course Material: A copy of the course material is available for download under the Additional References tab. Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101. Certified Public Accountants: CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. CountingWorks, Inc. is an approved provider for IRS, NASBA QAS and CTEC providing continuing education for CPAs, EAs, IRS and CRTPs. Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101 |

