Individual Tax Update: Key Considerations for 2025

This program provides an update to the latest tax developments, rules and regulations impacting and individual taxpayers, with a review and integration of the numerous recent legislation.

*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 kori.herrera@acpen.com

Learning Objectives

Implement practical strategies based on recent developments
Identify and recall key compliance issues
Identify and recall significant changes in tax forms

Major Topics

2025 Tax Provision Sunsets
Proposed individual tax provisions
Recent legislative developments, cases and rulings impacting individual taxpayers
ACA premium tax credit
Inflation Reduction Act update
2026 inflation rates
FBAR update
Virtual currency and enforcement
Property transactions
Gross income and deductions

CPE Credits Available

8 CPE

8: Taxation

Things to Know About This Course

Course Level

Intermediate

Prerequisites

Basic working knowledge of individual taxation

Advanced Preparation

None

Intended Audience

CPAs in public practice and industry seeking an update on the latest individual tax developments

January 7, 2026