Seminar
Surgent's Federal Tax Camp - Virtual
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Tuesday, December 9, 2025
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Virtual
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8.00CREDITSTaxes
Tax practitioners have been hard-pressed to keep up with recent legislation and new IRS guidance. In this course, tax advisors will be fully updated on the most important legislative and regulatory developments of the season, as well as major trends and changes in the case law, with a view toward planning considerations. This course is continually updated to reflect enacted legislation.
Objectives
- Understand the latest tax law changes
- Understand strategies and techniques for individuals to use in light of tax changes
- Understand current cases and rulings affecting individuals and businesses
Highlights
- Comprehensive coverage of the One Big Beautiful Bill Act, including a tip income exemption, overtime pay relief, Social Security tax exemption, temporary senior deduction, Trump accounts, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, Qualified Small Business Stock Exclusion, charitable contribution deduction, Form 1099 reporting thresholds, and permanent extension of select TCJA provisions
- Digital Assets & Tax Implications - understand the new Form 1099-DA for reporting digital asset transactions,along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities
- Artificial Intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection
- Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms
- Sale of Passthrough Entity Interests & Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions
- Timely coverage of breaking tax legislation
- Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more
- Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas