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Overview

8.0 Credits
ONLINE

Join us for Don Farmer's 2025 Corporate/Business Income Tax Workshop — an engaging and insightful look at the latest in corporate and business income taxation. This workshop dives deep into current year developments, recurring challenges and smart planning ideas that will impact 2025 tax return preparation and tax planning. We'll cover all the major new tax legislation and other significant updates affecting individuals, corporations and non-corporate businesses, using a mix of humor and real-world examples to make it easy to digest. Whether you're tackling tax season or planning ahead, you'll leave with actionable strategies and a better understanding of the most important tax changes for 2025.

Objectives

This course is designed to:

  1. Provide explanations and planning ideas relating to the latest 2025 corporate and business tax developments, including the most recent guidance on new tax law provisions.
  2. Help CPAs and tax practitioners prepare for the 2026 tax season, incorporating key changes in legislation and IRS guidance.
  3. Review traditional and emerging tax planning strategies to optimize tax benefits for corporations and pass-through entities.
  4. Explore IRS compliance trends, audit risks and enforcement priorities impacting businesses in 2025.

Major Topics

A review of corporate and other business income taxation, focusing on 2025 tax law updates and planning opportunities:
  • Key business tax credits and deductions: Updates on the QBI deduction, §179 and 168(k) depreciation deductions, business meal and entertainment deductions, and fringe benefit updates.
  • Corporate tax rate changes and legislative updates: Analysis of any 2025 tax legislation, including modifications to corporate tax rates and incentives.
  • Partnerships and S corporations: New IRS guidance on pass-through entity (PTE) taxation, PTE elections for state tax payments, and K-2/K-3 filing requirements.
  • IRS enforcement trends and compliance risks: Audit red flags, IRS initiatives targeting employee retention credit (ERC) claims, and beneficial ownership reporting under the Corporate Transparency Act.
  • Green energy and sustainability tax incentives: Updates on Inflation Reduction Act (IRA) provisions, commercial EV credits and clean energy tax benefits.
  • Business interest expense limitation and financing strategies: Changes under §163(j) and planning opportunities for businesses.
  • Tax implications of the gig economy and digital businesses: Reporting requirements for 1099-K, digital assets taxation and e-commerce businesses.
  • State and local tax (SALT) considerations: Updates on state-level business taxation, economic nexus rules and multi-state tax planning strategies.
  • Proactive tax planning for businesses: Strategies to minimize tax liabilities, leverage deductions and optimize entity structures.

    The course will focus on practical tax planning solutions, legislative updates and compliance strategies most relevant to CPAs and business tax professionals.

 

Prerequisite

At least one tax season

Sessions

Please select the appropriate session or option below to continue with your online purchase

Thursday, December 4, 2025

General Sessions
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