Curriculum Map

Annual Tax Law Update 2026

Comprehensive review of 2025-2026 federal tax law changes, IRS guidance, and court decisions affecting tax practice. Covers TCJA sunset provisions, new reporting requirements, and legislative updates.

7 Units

Early Units (Foundation)

Building Skills

Advanced Concepts

Capstone/Synthesis

TCJA Sunset: What Expires and When

A provision-by-provision analysis of what expires under the Tax Cuts and Jobs Act and what it means for tax planning in 2026.

25 minutes

New Reporting Requirements

An overview of new and expanded information reporting obligations for 2026, including digital asset reporting (1099-DA), beneficial ownership (BOI), expanded 1099-K thresholds, and energy credit changes.

20 minutes

Significant Court Decisions and Rulings

Key court decisions and IRS rulings from 2025-2026 with direct implications for return preparation, tax planning, and reliance on regulatory guidance.

15 minutes

Updated Standard Deduction, Brackets, and Threshold Amounts

The key numbers practitioners need for 2026 tax planning and preparation, including reverted brackets, reduced standard deductions, returning personal exemptions, and expanded AMT exposure.

20 minutes

Retirement Plan Contribution Limit Changes

2026 retirement plan contribution limits, SECURE 2.0 provisions taking effect, and planning strategies at the intersection of higher tax rates and retirement savings.

20 minutes

State Conformity Updates

How states are responding to the TCJA sunset, the continuing relevance of pass-through entity tax elections, and state-level implications of the QBI deduction expiration.

15 minutes

Practice Management Implications

Practical guidance for managing a tax practice through the 2026 transition, including client communication, staffing, pricing, estimated tax exposure, and engagement letter updates.

20 minutes

Learning Progression

This course is designed to be taken sequentially. Earlier units establish foundational concepts that later units build upon. While you can explore units in any order, following the numbered sequence provides the most coherent learning experience.