Tax year 2026 brings significant changes to federal individual income taxation. This practical two-hour IRS CE and CPA CPE course prepares tax professionals for the 2027 filing season by reviewing the legislative, inflation-adjusted, and administrative developments most likely to affect Form 1040 clients. Topics include new and modified deductions, individual tax credits, charitable contribution rules, senior tax benefits, reporting requirements, investment-loss issues, identity-verification procedures, planning opportunities, and common practitioner pitfalls.

Taught by Susan Harper, a former IRS Internal Revenue Agent and Fraud Enforcement Advisor with more than 25 years of tax-education experience. This practical two-hour update prepares tax professionals for the 2027 filing season by reviewing federal tax provisions affecting 2026 individual income tax returns. Major tax legislation has created some of the most significant changes to individual taxation in years. This practical two-hour update is designed for tax professionals who need to quickly understand what has changed, identify potential compliance risks, and recognize new planning opportunities before the filing season begins.

Participants will receive a focused review of the provisions most likely to affect individual taxpayers, including new deductions and credits, charitable contribution rules, senior tax benefits, reporting requirements, information return changes, investment loss issues, identity verification requirements, and other important legislative and IRS developments. The course also explores real-world applications of these changes through examples, planning considerations, and common practitioner pitfalls.