Seminars

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1. A Roadmap to Estate and Trust Income Reporting

(T)

When a person passes away, their assets can be titled in various ways, which affects how those assets are transferred and how income tax is reported. The process involves several steps and considerations. Attend this seminar to learn the steps through real-life examples of correctly reporting income on the right tax return. If one client passes away this filing season, this session is a must-attend. Following this seminar, participants will:

• understand estate and trust income definitions and terms;

• know what documents are needed to decide which income tax returns the income is reported on; and

• be able to ask your clients the right questions and do your due diligence.

Presented by the National Association of Tax Professionals, www.natptax.com

2. Audit Reconsideration: What, Why, When and How

(T)

This seminar will explain the audit reconsideration process, including its purpose, when it applies and why it’s important for correcting errors or disputes in prior audits. It outlines key steps to request reconsideration, gather supporting documentation and prepare effectively. Whether you’re a taxpayer or a professional, this seminar will help you navigate the process with confidence. After this seminar, attendees will:

• know what it means to have an audit reconsideration;

• gain an understanding of when you can use the audit reconsideration process;

• understand why we use the audit reconsideration process; and

• understand how to request and prepare for the audit reconsideration.

Presented by the National Association of Enrolled Agents, www.naea.org

3. Available IRS Online Tools and Services

(T)

This seminar will cover the online tools and services available to taxpayers and tax professionals on IRS.gov, including ID.Me registration, GetTranscript, online FOIA requests, Tax Pro Accounts, online payment agreements and free tax research with the Interactive Tax Assistant (ITA). Learn how best to leverage these resources to simplify tax compliance and efficiently manage your tax practice. Following this seminar, attendees will:

• understand how to register online so you and your clients can access tax records; and

• know how to interact with the IRS through the online portal.

Presented by the American Bar Association Section of Taxation, www.americanbar.org/groups/taxation

4. Back to the Basics: A Comprehensive Form 1099 Series Refresher

(U)

The Form 1099 series is generally used to report payments that do not constitute wages, such as payments to contractors, payments to vendors and rental income. To comply with annual information reporting, it’s critical that tax preparers understand all steps in the process that lead up to the issuance of Forms 1099, including obtaining Forms W-9, Request for Taxpayer Identification Number and Certification; considering whether backup withholding is necessary; and gathering all other necessary information. This seminar will provide clarity on who is required to file Forms 1099 and the related process and best practices for reporting. Additionally, the IRS has recently implemented some new information reporting changes. This session will inform attendees of these recent changes, such as the annual filing threshold for issuing Forms 1099-K, Payment Card and Third Party Network Transactions, and the introduction of Form 1099-DA, Digital Asset Proceeds From Broker Transactions, used for reporting digital asset transactions. By the end of this session, participants will be able to:

• understand recent Form 1099-K and Form 1099-DA filing requirements;

• identify payors and payees;

• understand when to report various Forms 1099; and

• identify options for resolving compliance issues.

Presented by the American Institute of Certified Public Accountants, www.aicpa.org

5. Building a Sustainable Practice Through Ethics

(E)

Building a sustainable tax practice requires more than technical expertise – it demands a careful balance of ethical compliance, risk management and strong client relationships. This presentation offers a practical, comprehensive approach to integrating Circular 230 requirements throughout the client engagement lifecycle. Learn how to transform professional responsibility obligations into opportunities for practice growth while protecting both practitioner and client interests. Through proven best practices, discover how to build a robust practice foundation that supports long-term success. Whether you're establishing a new practice or strengthening an existing one, this session provides actionable insights for ethical practice management in today's complex tax environment. By the end of this seminar, you will be able to:

• recognize and apply key Circular 230 provisions throughout the client engagement lifecycle to build a sustainable tax practice while maintaining professional standards and ethical compliance;

• implement practical risk management strategies that protect both the practitioner and client while strengthening professional relationships and ensuring high-quality service delivery;

• create and maintain systematic procedures for client engagement, from initial contact through completion, that integrate professional responsibility requirements with best practices for modern tax practice; and

• identify and address common ethical challenges at each stage of client engagement using established frameworks that promote both compliance and practice development.

6. CAF Authorization Processing Overview

(T)

This seminar will provide insight to Centralized Authorization File (CAF) processing of powers of attorney and tax information authorizations that enable IRS personnel to determine whether a designated representative or appointee is authorized to represent, receive and/or inspect confidential tax information. By the end of this seminar, participants will understand:

• what is a CAF number;

• the differences between Form 2848 vs Form 8821;

• ways to submit Forms 2848 and 8821;

• common errors and reasons for reject; and

• revocation and withdrawal procedures.

7. Depreciation Recapture: The Day of Reckoning

(T)

This presentation equips tax professionals with the knowledge necessary to understand and navigate the intricacies of depreciation recapture. This tax concept, often overlooked in planning, has significant implications for individuals and businesses disposing of depreciable assets. This seminar will cover the fundamentals of depreciation recapture, the applicable tax treatments and strategic planning methods to minimize its impact while maintaining compliance. Following this session, participants will:

• understand depreciation recapture. You’ll gain a clear understanding of what depreciation recapture is, why it exists and how it affects your tax liability when disposing of assets;

• differentiate asset types and depreciation methods. Learn to identify key asset types (Section 1245 and Section 1250 property) and understand the depreciation methods used for each, including MACRS and straight-line depreciation;

• master the calculation process. Walk through step-by-step calculations for depreciation recapture in different scenarios and understand how tax treatment differs between Section 1245 and Section 1250 property;

• navigate special situations and exceptions. Explore complex cases such as installment sales, like-kind exchanges and the impact of inheritance or gifting on depreciation recapture;

• implement tax planning strategies. Discover actionable strategies to minimize depreciation recapture taxes, including timing asset sales, leveraging 1031 exchanges, conducting cost segregation studies and using estate planning techniques;

• ensure compliance with IRS regulations. Get familiar with key IRS forms (Form 4797, Form 6252) and learn how to avoid common errors when reporting depreciation recapture; and

• engage in Q&A for clarity. Take advantage of the opportunity to ask questions and get clear, practical answers on any aspect of depreciation recapture.

Presented by the National Association of Tax Professionals, www.natptax.com

8. Disaster Reporting Best Practices – Maximizing Resources from A to Z

(T)

This seminar will explore the tax implications of disasters, including the postponement of filing requirements, the calculations of disaster-related losses and essential record-keeping practices. Participants will gain a better understanding of how disasters affect tax obligations and compliance. After participating in this session, attendees should be able to:

• determine the applicable statute of limitations for refunds under IRC Section 6511;

• accurately compute disaster-related losses;

• identify what documents need to be gathered and retained;

• review key provisions of IRS Publication 547, Casualties, Disasters, and Thefts; and

• recognize common mistakes that cause delays in processing tax returns claiming disaster losses.

9. Distributions from Retirement Plans and IRAs: A Crash Course

(U)

In this seminar, participants will learn when they may be required to take distributions from retirement plans and IRA accounts, and when they’re allowed to access retirement savings while still working. We’ll share the list of exclusions to the 10% additional tax on distributions before age 59 ½ and what to do if the Form 1099-R has the wrong distribution code. New rules have recently expanded the contribution options for Roth accounts. We’ll cover the rules on taking qualified distributions from Roth accounts so you can take full advantage of their tax-free status. In addition, participants will learn how to meet the age 73 required minimum distribution (RMD) rules and avoid the hefty penalties for missed RMDs. The seminar will also cover how beneficiaries of retirement plan and IRA accounts can meet the RMD rule changes in SECURE 2.0 Act. After attending this seminar, participants should be able to:

• identify which distributions prior to age 59 ½ meet one of the exceptions to the 10% tax on early distributions;

• define what makes a tax-free qualified distribution from a Roth account;

• understand how to timely make RMDs at age 73 and avoid hefty penalties;

• interpret the RMD rules for beneficiaries of inherited IRA and retirement plan accounts; and

• identify the account’s beneficiaries timely to make proper decisions on when and how distributions must begin.

10. Electronic Payment Options

(U)

The IRS and Bureau of Fiscal Services are committed to being efficient stewards of taxpayer dollars and providing great service to our customers. Our customers expect their financial interactions with the government to be seamless and secure, whether they are paying their taxes or receiving a refund. Misapplied payments can cause our customers frustration, financial burden and unnecessary time and effort to resolve. This seminar will provide a detailed presentation on the electronic payment modernization efforts, discuss the electronic payment options, explain when electronic payments are required and the benefits of making electronic payments. By the end of this seminar, participants will:

• learn the benefits of making electronic payments;

• get an overview of the electronic payment options that are available for paying federal tax liabilities;

• understand what types of tax payments are required to be made electronically;

• understand what is the electronic payment modernization effort; and

• know the status of electronic payment modernization.

11. Enhancing the Taxpayer Experience: A Look into the Independent Office of Appeals

(T)

This seminar will provide attendees with insights into the appeals process, highlight initiatives to improve the taxpayer experience and offer practical tips for taxpayers to effectively prepare for an appeal. Following this seminar, participants will gain an understanding of:

• the appeals process;

• appeals’ independence;

• efforts to enhance the taxpayer experience; and

• practical tips to help taxpayers prepare for an appeal.

12. Forms 1042 and 1042-S Best Practices

(T)

In this seminar, we will look at the reporting obligations of a withholding agent for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, and Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, under chapter 3 and chapter 4 of the Internal Revenue Code. We will discuss general requirements and highlight common errors and best practices when completing these forms. After participating in this seminar, attendees will be able to:

• define the reporting obligations of a withholding agent under chapters 3 and 4 for Forms 1042 and 1042-S;

• provide a general overview of Forms 1042 and 1042-S;

• explain some of the basic rules to be followed when completing Forms 1042 and 1042-S;

• list the most common errors on Forms 1042 and 1042-S;

• explain some of the best practices to consider when completing Forms 1042 and 1042-S; and

• explain recent developments impacting Forms 1042 and 1042-S.

13. Getting Taxpayers Back on Track: Quickly Resolving Unpaid Tax Debts While Preventing New Ones from Occurring

(U)

SB/SE Collection will present a seminar identifying and explaining ways that taxpayers can get back on track by resolving their delinquencies and the issues that led to them. The session will also cover the use of online tools and other services to help tax practitioners effectively and efficiently resolve their clients’ accounts when they have balances due or past due tax returns. After participating in this seminar, attendees should be able to:

• explain ways that taxpayers can update their withholding, estimated tax payments or federal tax deposits to avoid future tax delinquencies;

• explain the importance of responding to notices and letters as soon as possible;

• select a payment plan that meets your client’s needs and puts them on a path to long-term tax compliance;

• identify at least two self-help tools to resolve balance due accounts without a phone call; and

• understand and explain the benefits of early intervention when taxpayers have a life event that impacts their tax situation.

14. How to Avoid Processing Delays and Streamline Return Filing

(T)

This seminar will review some of the most common issues that can slow down the processing of a return, how to avoid them and how to resolve processing errors. After participating in this session, attendees should be able to:

• identify the most common filing errors from the most recent filing season(s);

• prevent these common filing errors when filing returns on behalf of their clients;

• advocate effectively for the prompt remediation of common filing errors on behalf of clients; and

• understand certain challenging filing situations, such as when a client needs to obtain an individual taxpayer identification number (ITIN) or their return has been flagged as possible identity theft.

15. How to Help Taxpayers Avoid Abusive Tax Promotions and Abusive Return Preparers

(T)

Join the Offices and Fraud Enforcement and Promoter Investigations for a presentation on the IRS’s efforts to address fraud schemes, abusive tax promotions and abusive return preparers. Following this seminar, attendees will be able to:

• distinguish good tax planning from fraud;

• identify the characteristics of an abusive tax return preparer;

• identify characteristics of an abusive tax promotion;

• describe how to protect your clients from fraudulent schemes, abusive promotions and return preparers; and

• describe how to report to the IRS abusive schemes, abusive return preparers and fraudulent tax schemes.

16. Introduction to OPR and Circular 230

(E)

An introduction to Circular 230 and the Office of Professional Responsibility that defines who is a “practitioner” and the obligations practitioners have to their clients and the IRS. This session will highlight key provisions of Circular 230, such as due diligence, competence, conflicts of interest, unreasonable delay and personal tax compliance. We will also discuss certain best practices, including recordkeeping and data security. By the end of this seminar, attendees will be able to:

• identify both your role as a regulated practitioner and your professional and ethical obligations to your clients and the IRS;

• recognize and understand key provisions of Circular 230; and

• apply learned best practices to develop and maintain as a tax practitioner.

17. IRS Criminal Investigation: Safeguarding Your Practice

(T)

In this seminar, special agents from IRS Criminal Investigation will provide an overview about who they are and the critical role they play in investigating return preparers involved in fraudulent tax schemes. Learn about the most common schemes CI encounters, the indicators of preparer misconduct and practical steps to protect your centralized authorization file (CAF) number from misuse. You will also gain valuable insights and best practices to maintain the integrity of your business and uphold professional standards. At the end of this seminar, attendees will be able to:

• identify the role of IRS-CI. Recognize the investigative authority and responsibilities of IRS Criminal Investigation and understand how it collaborates with other IRS divisions;

• recognize common fraud schemes. Learn about the most prevalent fraudulent activities and schemes that IRS-CI targets, including red flags that signal potential misconduct by return preparers;

• protect your CAF number. Understand the critical importance of safeguarding your CAF number and implement practical steps to prevent unauthorized use or identity theft; and

• strengthen compliance measures. Develop strategies to maintain the integrity of your practice, encourage ethical conduct among staff and stay informed about emerging tax fraud trends and preventative best practices.

18. Law and Audit – The Due Diligence Process

(T)

In this seminar, tax professionals will gain insight on how to respond when the IRS contacts them for not meeting due diligence requirements. IRS will explore the due diligence audit process and provide an overview of due diligence requirements for the Earned Income Tax Credit, Child Tax Credit, Additional Child Tax Credit, Credit for Other Dependents, American Opportunity Tax Credit and Head of Household filing status. The seminar will also highlight additional resources, training and tools available at no cost to tax professionals through the IRS’s online Tax Return Preparer Toolkit, along with other educational aids. By the end of this seminar, participants will understand:

• IRS’s methods for contacting paid preparers and the due diligence audit process;

• the four paid preparer due diligence requirements for 2025 returns: Knowledge Requirement, Worksheet Requirement, Form 8867 Completion and Record Retention; and

• the IRS’s online resources available in the Tax Preparer Toolkit on EITC Central.

19. New Features for Tax Pros: Do Business Faster and Easier with IRS Online

(T)

We heard you. We have designed new features in IRS online accounts to help transform your digital experience with the IRS. Learn more about what you can do online with the IRS now and what’s coming soon. After participating in this session, attendees should be able to:

• use Tax Pro Account to view clients’ tax information, manage and submit authorizations, and leverage new features such as make payments or create payment plans on behalf of individual taxpayers;

• understand the difference between Tax Pro Account and Submit Forms 2848 and 8821 Online;

• access Individual Online Account, assist clients to approve authorizations, make payments, view balance, notices and tax records, and leverage several new features;

• access Business Tax Account to manage a business’s tax liabilities and leverage new features such as access tax records and facilitate payments; and

• understand how upcoming features and changes in IRS Online Accounts will impact tax management practices.

20. Not-for-Profit Organizational Basics for Tax Practitioners

(T)

Not-for-profits play a vital role in our communities – and often in the professional lives of tax practitioners. This introductory seminar offers a high-level overview of the different types of not-for-profit organizations and the applicable IRS code sections. Attendees will learn the basic distinctions between Form 990, 990-EZ and 990-N filings, as well as when a Form 990-PF or 990-T may be required. Whether working with clients or serving on a nonprofit board, this session provides essential knowledge to help practitioners recognize key filing and compliance issues. By the end of this seminar, participants should be able to:

• identify the primary types of not-for-profit organizations and the key differences between common IRS code sections (e.g., 501(c)(3), 501(c)(4), 501(c)(6));

• recognize the appropriate annual filing requirements for NFPs, including when Form 990, 990-EZ, or 990-N may be used;

• understand the purpose and applicability of Form 990-PF for private foundations and how it differs from public charity filings;

• explain when Form 990-T is required for unrelated business income reporting; and

• increase awareness of compliance basics and the importance of accurate NFP reporting, even in volunteer or advisory roles.

Presented by the National Society of Accountants, www.nsacct.org

21. Partnerships and Nonresident Alien Withholding: Sections 1446(a) and 1446(f)

(T)

Partnerships with a foreign partner need to know the withholding, reporting and other requirements both as the partnership earns business income during the year and when the foreign partner sells its interest in the partnership. After participating in this seminar, participants will understand:

• how a partnership taxes and reports income earned by and allocated to foreign partners on the Form 8804, Annual Return for Partnership Withholding Tax (Section 1446), and information return Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax; and

• how, when a foreign partner sells an interest in a partnership, the buyer of the partnership interest calculates and withholds tax on the sales proceeds and reports on Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons, and information return Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons.

22. Preparer Risk: When a Practice Problem Becomes an Ethics Problem

(E)

This session will enable participants to know what to do when tax return preparation and representation issues cross the line and become an ethics issue. Practical examples will be shown to assist participants in the proper way to identify and manage common issues, such as: answers to questions on returns, competence, conflicts of interest, due diligence, knowledge of errors and return of records. By the end of this seminar, participants will be able to:

• identify potential scenarios that could manifest themselves into a preparer being faced with “crossing the line” and, by doing so, putting their client and themselves at risk;

• identify ways to establish clear responsibilities and manage client expectations;

• determine how much due diligence is necessary in a particular situation; and

• protect yourself from clients who won’t take “no” for an answer.

Presented by the American Institute of Certified Public Accountants, www.aicpa.org

23. Representing Businesses with No Records

(T)

This seminar will detail tools and methods helpful in representing businesses with inadequate books and records in preparation for an audit. The seminar will include detailed instructions on obtaining and preparing client records including Form 4822, Statement of Annual Estimated Personal and Family Expenses, and cash receipts. Attendees will also learn about due diligence, the Cohan Rule, and finding and utilizing expert testimony to support reconstructed records in the courtroom. Following this seminar, attendees will be able to:

• recognize various IRS records reconstruction methods;

• describe the authority for estimating income and expenses under the Cohan Rule;

• identify tax professional due diligence requirements;

• understand the consequences of not adhering to due diligence requirements; and

• understand the role of an expert witness to support reconstructed records in the courtroom.

Presented by the American Bar Association Section of Taxation, www.americanbar.org/groups/taxation

24. Retirement Plans Basics 101 for the Practitioner

(U)

In this session, we’ll provide a basic overview of the key features of each type of retirement plan, including Simplified Employee Pension (SEP) and SIMPLE IRA-based plans. We’ll also discuss the general contribution limits associated with different plan types and share compliance issues common to each. Participants will also learn about recent law changes that may affect which plan you choose to adopt. This presentation will help you determine the retirement plan that’s the best fit for you or your clients:

• We’ll compare the deduction and contribution limits between types of plans.

• How employer contributions and salary deferral contributions are deducted on the plan sponsor’s tax return.

• How the type of business entity may affect the type of plan you choose.

• How employee compensation may influence the type of plan that best fits your business.

• The maximum employer contribution and salary deferral allowed if you’re a participant in two different employer’s retirement plans.

• Information about the expanded access to Roth employer and salary reduction contributions due to the SECURE 2.0 Act.

After attending this seminar, participants should be able to:

• explain the key features of different types of retirement plans, as well as SEP and SIMPLE IRA plans;

• calculate the maximum contribution and deduction for different plan types;

• understand where employer contributions and employee salary deferral contributions are deducted;

• calculate the maximum contribution available to a taxpayer in two different employer’s retirement plans;

• explain why your business structure may affect how much can be contributed to a retirement plan; and

• identify the how, when and where Roth employer contributions and Roth salary reduction contributions are taxed and withheld.

25. S-Corporation Tax Essentials

(T)

S-Corporations are a popular choice for closely held businesses – but their unique tax rules can trip up even experienced preparers. This session offers a foundational overview of S-Corporation taxation, including pass-through treatment, eligibility requirements and filing basics using Form 1120-S and Schedule K-1. Tax preparers will also learn about shareholder compensation, distributions and common compliance challenges. Whether you’re new to S-Corps or need a refresher, this session will help you better serve clients and spot red flags before they become problems. Following this seminar, attendees will be able to:

• explain the eligibility requirements and limitations for an entity to elect to be taxed as an S-Corporation;

• describe the pass-through taxation and shareholder-level reporting of corporate income, losses, credits and distributions;

• recognize key filing requirements for Form 1120S, Schedule K-1 and Form 7203; and

• apply basic compliance concepts to help clients avoid common S-Corporation pitfalls including late elections, reasonable compensation issues and basis tracking.

Presented by the National Society of Accountants, www.nsacct.org

26. Schedule C Issues Facing the Tax Professional

(T)

This seminar discusses the complex and challenging federal income tax and self-employment tax issues facing both the new and seasoned tax professional and the preparation of Form 1040 Schedule C, Profit or Loss from Business. This course addresses issues such as:

• the Section 199A Qualified Business Income Deduction (QBIA) Allowance on Form 8995;

• what tax professionals should understand about the “tax gap” as it relates to Schedule C filers;

• how and when revenues and expenses are to be reported;

• understanding the makeup of the Schedule C and reporting requirements;

• reviewing specific line-item deductions and information fields;

• challenges, limitations and opportunities for filing a Schedule C as it relates to the rest of the individual taxpayer’s Form 1040;

• addressing audit issues; and

• reviewing activities which the IRS may challenge as being a Section183 Hobby, instead of a Section 162 active trader business.

At the conclusion of this seminar, the participants will have a better working knowledge of:

• the importance of how a Schedule C Profit or Loss from Business impacts the Form 1040; and

• the self-employment taxes of the sole proprietorship as a business entity.

Presented by the National Society of Tax Professionals, www.nstp.org

27. Stand Out as a Trusted Tax Professional: A Guide to Prepare Accurate Refundable Tax Credit Returns for Your Clients

(T)

In this seminar, participants will receive an overview of the rules for the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), Credit for Other Dependents (ODC), American Opportunity Tax Credit (AOTC) and Head of Household (HOH) filing status. Additionally, the IRS will clarify eligibility requirements for young adults ages 18 through 24 claiming refundable tax credits. The seminar will also highlight additional resources, training and tools available at no cost to tax professionals through the IRS’s online Tax Return Preparer Toolkit, along with other educational aids. By the end of this seminar, participants will understand:

• the 2025 eligibility rules for tax returns claiming the EITC, CTC, ACTC, ODC, AOTC and HOH filing status;

• tax professionals’ responsibilities when filing returns that claim these benefits;

• the impact on credits when a young adult files independently, claims credits on behalf of parents with little to no income and determines dependency status; and

• IRS’s online resources available in the Tax Preparer Toolkit on EITC Central.

28. Start Here: Understanding the IRS Collection Process

(T)

Navigating the IRS collection process can be overwhelming, but understanding the fundamentals is the first step toward resolving tax challenges. This seminar is designed to provide an introduction to the IRS collection system, empowering tax professionals to effectively address collection issues. Through this seminar, participants will gain practical knowledge about compliance requirements, payment plan options and the tools available to manage IRS collections. Following this seminar, attendees will be able to:

• define what it means to be compliant with IRS filing and payment requirements;

• identify various payment plan options and alternative collection solutions available based on financial conditions;

• understand key resolution tools, including the Collection Appeals Program (CAP) and the Collection Due Process (CDP) procedure, and their application; and

• recognize the critical importance of maintaining compliance after acceptance of a collection alternative to avoid future collection issues.

Presented by the National Association of Enrolled Agents, www.naea.org

29. Tax Law Changes for Tax Year 2025

(U)

This presentation provides a general overview of tax law changes for Tax Year 2025, as illustrated by the impact on tax forms, instructions and publications. By the end of this seminar, participants will know:

• major tax law changes for tax year 2025;

• major tax form changes for tax year 2025;

• new tax forms for tax year 2025;

• new tax products for limited English proficiency (LEP) taxpayers; and

• potential future changes.

30. Tax Professional’s Guide to Understanding the Importance of Properly Substantiating Business Expense Deductions

(T)

This presentation provides tax professionals with information needed to educate their clients on the importance of what is and what is not an allowable business expense, as well as how to determine what is an “ordinary and necessary” expense under the Internal Revenue Code Section 162.This seminar will cover the proper substantiation for verifying deductions and the importance of good record keeping for tax purposes. The session also discusses the Section 6662, 20% Accuracy-Related Penalty imposed on taxpayers for negligence for not keeping accurate books and records. At the conclusion of this seminar, participants will understand:

• the importance of substantiating business expense deductions; and

• the requirements needed to support the taxpayer in an audit.

Presented by the National Society of Tax Professionals, www.nstp.org

31. Tax Pros and Security 3.0: Real-life Threats and Steps to Protect Your Business

(T)

This session is a panel discussion of key security issues affecting tax professionals, including requirements that all professional tax preparers create a written data security plan and secure client data using multi-factor identification. The session will also discuss top scams and schemes targeting tax professionals, the signs that you may be a data theft victim and what to do if you are a data theft victim. After attending this seminar, attendees will:

• gain insight into implementing the "Security Six" measures for tax data protection, covering anti-virus software activation, firewall usage, multi-factor authentication, data backup protocols, drive encryption and VPN utilization;

• learn how to recognize and mitigate common email scams and phishing attempts targeting tax professionals, enhancing your ability to safeguard sensitive client information; and

• understand how to respond if your client’s information has been compromised and what steps tax professionals can take to be proactive in protecting their clients.

32. Taxable Digital Asset Transactions: The Impact of the 1099-DA on Tax Year 2025

(U)

In this seminar, we will cover the new reporting requirements that go into effect in the 2025 tax year / 2026 filing season. This includes the new Form 1099-DA that will be issued in 2026, the associated revenue procedures as it relates to basis of currently held digital assets and examples to make these changes easy to understand. Following this seminar, attendees will be able to:

• explore new regulations and third-party reporting requirements;

• clarify Form 1099-DA reporting thresholds and requirements;

• recognize transactions that are not included on the 1099-DA;

• understand Revenue Procedure 2024-28 and Safe Harbor Provisions for taxpayers;

• calculate basis with specific allocation under Revenue Procedure 2024-28; and

• calculate basis with global allocation under Revenue Procedure 2024-28.

33. Tax-Exempt Organizations, Charities and Nonprofits Compliance Update

(T)

In this session, participants will learn about the latest guidance and other changes affecting charities and tax-exempt organizations. There will also be a brief overview of the application process for obtaining tax-exempt status, including which organizations are able to use the Form 1023-EZ to obtain tax-exempt status. Attendees will also learn about the benefits and responsibilities of tax-exempt status, activities that can jeopardize tax-exempt status and meeting public inspection and disclosure requirements. After attending this seminar, participants will be able to:

• explain the benefits and responsibilities of having tax-exempt status for your charity;

• identify and avoid activities that may jeopardize your charity’s tax-exempt status;

• meet the public inspection and disclosure requirements of the IRS;

• test your charity’s systems to evaluate whether the charity meets the latest IRS guidance; and

• understand and use the application process for obtaining tax-exempt status and when Form 1023-EZ can be filed.

34. TIGTA: What Preparers Need to Know

(U)

This seminar will explore TIGTA’s role in overseeing the Internal Revenue Service and protecting the integrity of tax administration, with a focus on audits, evaluation, inspections and investigations impacting tax practitioners. At the end of this seminar, participants will be able to:

• describe TIGTA’s oversight of the IRS;

• describe TIGTA’s role in protecting the integrity of tax administration;

• explain TIGTA’s organizational components;

• discuss areas of oversight and improvements in IRS programs and operations;

• recognize preparer ethics and misconduct issues; and

• identify new scams and cyber-fraud activity targeting tax professionals.

35. Update from the IRS Return Preparer Office: News You Can Use

(T)

Learn about registration requirements and differences in return preparer qualifications. Hear about our efforts to investigate tax return preparers who act improperly and the return preparer complaint process. And get tools on safeguarding your client data. At the end of this session, attendees will:

• understand preparer tax identification number (PTIN) requirements and when to renew;

• understand the complaint referral process and identify when to submit a preparer complaint;

• identify ways to safeguard clients and understand data security responsibilities;

• learn about the Annual Filing Season Program (AFSP) and requirements for participation;

• learn about the enrolled agent (EA) program and its requirements; and

• understand new enhancements coming to the Tax Professional PTIN System.

36. Using IRS Digital Tools and Communications Options for Practitioners

(U)

In this seminar, we will provide updates and demonstrations on various digital tools and communications options tax professionals may use, including the Document Upload Tool; Business Tax Account; Digital Mobile and Adaptive Forms; and Chat.

Following the seminar, attendees will be able to:

• identify the various electronic tools available to communicate with the IRS instead of calling; and

• electronically submit documentation and certain forms to the IRS using the Document Upload Tool, as well as the Digital, Mobile and Adaptive Forms application.

37. EO Workshop: Tax-Exempt Organizations, Charities and Nonprofits Compliance Basics

(T)

This two-hour workshop is presented by two tax-exempt organization experts from the IRS and includes a discussion of practical examples and case studies on compliance basics for charities and other non-profits. We’ll provide information and resources to help participants learn how to research and resolve issues or problems that many tax-exempt organizations face. Attendees will also have an opportunity to participate in discussions with the IRS instructors and fellow tax professionals. Topics discussed at this year’s workshop will include:

• an overview of the exemption application process;

• filing requirements for exempt organizations;

• steps to avoid automatic revocation of exempt status;

• regaining exempt status if you are auto-revoked;

• how to get help and information to resolve filing issues for exempt organizations;

• updating IRS records for your exempt organization;

• how to get copies of returns, applications, determination letter, etc.; and

• requests for miscellaneous determinations.

After participating in this workshop, participants should be able to:

• define what mistakes would lead to a charity losing its tax-exempt status;

• apply the steps to regain tax-exempt status if your exemption was auto-revoked;

• locate resources to help resolve many of the problems common to charities;

• follow steps to get copies of returns, applications determination letters, etc. for your charity; and

• apply lessons learned from case-studies and practical examples.

(T)

Federal Tax Law

(U)

Federal Tax Law Update

(E)

Ethics Seminar