Business Income Tax Update: 2026 Business Returns and the Big Beautiful Bill
Online
8.00 Credits
Member Price $289.00
Price will increase by $35 after 12/4
Non-Member Price $414.00
Price will increase by $35 after 12/4
Overview
Stay at the forefront of business income taxation with this essential course tailored for tax practitioners seeking to enhance their expertise. This course offers a comprehensive review of the recent developments for the current tax year. It provides insights into new regulations, guidelines, and strategies, enabling you to effectively assist clients in optimizing their business income tax planning. Equip yourself with the knowledge to navigate the evolving tax landscape, focusing on recent changes and updates within the tax code. By the end of this course, you’ll be prepared to handle the complexities of business income taxation confidently.
Objectives
- Apply recent changes and updates in business taxation to ensure compliant and strategic filings
- Identify and complete business-related IRS returns and forms for the 2025 tax year
- Interpret new provisions from the Big Beautiful Bill and their impact on business taxpayers
- Advise clients on the implications of business use of home, defaulted loans, and other nuanced areas
- Analyze tax considerations for Schedules C, E, and F
- Discuss issues related to corporations, partnerships, and LLCs
- Evaluate the treatment of business subsidies, including those related to COVID-19
- Explain how Sections 199A and 461(l) interact with carryover and limitation rules
Highlights
- Recent legislative changes, including the Big Beautiful Bill (BBB)
- Business return filing strategies and compliance
- Taxation of partnerships, corporations, and LLCs
- Section 199A, Section 461(l), and relevant limitation rules
- Business use of home and related deductions
- Defaulted loans and bankruptcy treatment
- Entity selection considerations and reporting conversion of personal to business use
- COVID-related subsidy and relief implications
Designed For
CPAs, EAs, and other tax professionals
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
Arthur Werner, President, Werner-Rocca Seminars, Ltd.
Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.
In addition, Mr. Werner is a former adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.
Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.
Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners and has presented more than 3000 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.
Non-Member Price $414.00
Member Price $289.00