ONE DAY IN-PERSON COURSE
United States Tax Update
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Overview of the Course Agenda
2023 Issues
- 2023 Issues
- Schedule K-1 changes
- Schedule K-2 information
- Crypto issues
- Beneficial Ownership Information (“BOI”) reporting and the impact of the NSBA v Yellen case
- Research capitalization and amortization
- Federally declared disaster areas – impact on filing
2024 Issues
- Form 1099-K
- Green tax credits – trading
- Moore case: Repatriation under IRC §965 and broader impact on realization concept
- Increase in estate and gift tax limits
- Income tax treaty updates
Planning for 2026
- Individual income tax rates
- Above the line deductions (for AGI deductions) that will return
- Below the line deductions (from AGI deductions) that will return
- IRC §199A
- Lower standard deduction amounts
- Personal exemption amounts
- Estate tax exemption amounts