ACPEN: Business Tax Update 2026: Compliance and Planning

Overview

This course addresses the most recent legislative and regulatory developments impacting business taxpayers, with a focus on important OBBBA 2025 provisions, rules and concepts to apply when preparing client returns.

*Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com

Highlights

• Update on significant business tax developments related to cases and rulings
• Business provisions of any recent legislation impacting business entities
• Depreciation changes in Sec. 179 and Sec. 168(k) bonus depreciation
• Recent developments impacting partnership and S corporations, including any changes to Forms 1065 and 1120S

Prerequisites

Basic working knowledge of business taxation

Designed For

CPAs in public practice and members in industry

Objectives

• Identify and understand the latest developments, rules and regulations affecting business taxpayers
• Define and discuss planning tools and potential pitfalls

Preparation

None