ONE DAY IN-PERSON COURSE

United States Tax Update

Update your US tax knowledge with Narelle McKenzie
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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