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Overview

8.0 Credits
ONLINE

Join us for JJ the CPA’s 2026 Individual Income Tax Update—a practical, execution-focused program designed to move beyond understanding tax law and into how it is applied in real-world client situations. The course emphasizes execution, not just understanding, of individual tax rules.

This program covers the most significant developments affecting individual taxpayers, including provisions under the One Big Beautiful Bill Act (OBBBA), as well as newly released IRS forms, instructions, and evolving guidance affecting individual income tax return preparation. The course emphasizes key issues affecting current-year filings, extended returns, and forward-looking tax planning.

Through real-world examples, Tax Court case analysis, and practical application, participants will gain insight into planning opportunities and compliance risks. The program is structured to follow how practitioners prepare individual returns—identifying issues, evaluating strategy, and executing with clarity and confidence. The course will also address the growing use of artificial intelligence in tax practice, including its role in workflow, research, and documentation considerations.

Objectives

  • Identify and understand recent developments in individual income taxation, including legislation, IRS guidance, and reporting requirements impacting 2026 filings
  • Apply updated tax rules within the workflow of individual return preparation, including extended returns and planning for future tax years
  • Recognize compliance risks and recurring problem areas through analysis of Tax Court cases and IRS enforcement trends
  • Evaluate planning strategies and opportunities based on current law, including the role of artificial intelligence in modern tax practice

 

Major Topics

The materials include a comprehensive review of individual income taxation, with an emphasis on real-world application, planning, and compliance:

  • Comprehensive coverage of the One Big Beautiful Bill Act (OBBBA) as it applies to individual taxpayers, including high-impact deductions and implementation on current-year and extended returns
  • Identification of affected clients and timing considerations, including recognition of planning opportunities during return preparation
  • New and revised IRS forms, instructions, and reporting requirements affecting individual returns
  • Tax Court cases and rulings impacting individuals, focusing on compliance breakdowns and challenged positions
  • Artificial intelligence in tax practice, including workflow integration, research applications, and considerations for accuracy, documentation, and professional responsibility
  • IRS enforcement trends and audit exposure areas affecting individual taxpayers
  • Practical application through real-world client scenarios, including common errors and missed opportunities
  • Integration of tax planning into the preparation process
  • Inflation-adjusted thresholds, phaseouts, and limitations affecting individual taxpayers
  • Timely coverage of new and developing tax legislation and IRS guidance

Prerequisite

Experience with individual taxation

Advanced Preparation

None

Sessions

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

Wednesday, December 9, 2026

General Sessions
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Course Materials
The course materials include the full PowerPoint presentation used during the seminar, with integrated references and links throughout to relevant IRS forms, instructions, and publications to support real-time application.

In addition, participants will receive access to a structured online resource guide, available during and after the seminar through April 30, 2027, designed to support implementation throughout the filing season and extended return period.

The online resource guide includes:

  • Organized coverage of updated tax rules and significant developments impacting the 2026 and 2027 tax years
  • Strategic planning considerations based on current law, designed for client application following the seminar
  • A series of short video summaries highlighting major tax changes, available as post-course reminders during tax season
  • Example tax return engagement letters for Forms 1040
  • Direct access to relevant IRS forms, instructions, and publications for the 2026 tax year, organized for use during return preparation
  • A calendar of key tax deadlines and filing due dates to support ongoing compliance throughout the filing season

Printed materials will not be available, but the files will be unlocked so that you can print them on your own if you choose.