Surgent's Top Individual Tax Planning Strategies
Online
2.00 Credits
Member Price $99.00
Non-Member Price $134.00
Overview
Individual tax planning strategies for 2026 and beyond will take their cue from the many tax advantageous tax law changes enacted in the One Big Beautiful Bill Act (OBBBA). Many of the OBBBA changes are very favorable to individual taxpayers. Taxpayers and their clients now have the opportunity to utilize these new planning strategies. Tax practitioners must know about these new changes and the planning strategies associated with them to maximize the advantages to their clients. This program will cover tax changes from 2025 that impact individuals and provide individuals with significant tax reduction opportunities for 2026.
Objectives
- Advise individual clients on tax changes and planning opportunities associated with those changes in 2026 and after
Highlights
- Extension and enhancement of reduced rates and the standard deduction
- The temporary senior deduction
- Extension and enhancement of increased Child Tax Credit
- Extension and enhancement of increased estate and gift tax exemption amounts
- Contributions to ABLE accounts and benefitting from the Saver’s Credit
- Increased SALT deduction
- Deduction for car loan interest
- Using Trump Accounts
- Extension and enhancement of paid family and medical leave credit
- Enhancement of Adoption Credit, the dependent care assistance program and the child and dependent care tax credit
- Tax credit for contributions of individuals to scholarship granting organizations
- Additional expenses treated as qualified higher education expenses for purposes of 529 accounts
- Individual charitable contributions
- Health savings account related tax changes
Designed For
Accounting and finance professionals who need to know about tax planning opportunities for 2025 and later
Prerequisites
None
Preparation
None
Notice
To access this program, log into your CTCPA account at https://www.ctcpas.org/my-cpe/upcoming and click on the orange "Launch Event" button.
Leader(s):
Leader Bios
Michael Tucker, Surgent McCoy CPE, LLC
MICHAEL J. TUCKER, CPA, MBA, J.D., LL.M., Ph.D. Mike is an employee of Surgent McCoy CPE, LLC. He authors materials and scripts for the monthly Edward Jones sponsored All Star Tax programs. Mike also writes materials for and conducts almost daily webinars on a variety of tax related topics. Mike works in the offices of T. M. Byxbee Company, CPAs, Mike’s duties at T.M. Byxbee Co. involve advising individual and business clients on a wide variety of transactional matters. Mike was formerly a professor of accounting at Quinnipiac University, in Hamden, CT, where he taught graduate and undergraduate law and tax programs. Mike received his J.D. from New York University and his LL.M. from Georgetown University Law Center. He is a CPA and received his Ph.D. from the University of Houston.
Non-Member Price $134.00
Member Price $99.00