Seminars

This seminar will provide attendees with insights into the appeals process, highlight current initiatives to improve the taxpayer experience and offer practical tips for taxpayers to effectively prepare for an appeal. By the end of this session, participants will be able to:

• identify the steps in the IRS appeals process;
• recognize how Appeals maintains independence from IRS compliance functions;
• describe the IRS efforts designed to improve the taxpayer experience during an appeal; and
• apply practical tips that help taxpayers prepare for an appeal.

Artificial intelligence is transforming tax administration, fueling both sophisticated fraud schemes and powerful defense tools. This panel brings together tax, industry and enforcement experts to examine emerging threats such as deepfakes, synthetic identities, phishing and dark web data exploitation, alongside the ethical responsibilities of safeguarding client information. Attendees will learn to recognize warning signs of compromise, implement required security measures and leverage AI-driven tools for defense. The session also provides practical, actionable steps to respond to data loss and protect both clients and tax practices. At the conclusion of this seminar, participants will be able to:

• identify emerging fraud threats impacting tax professionals, including AI-driven deepfakes, synthetic identities, phishing and evolving scam tactics;
• define how stolen taxpayer and practitioner data is trafficked and exploited, including dark web marketplaces and identity theft ecosystems;
• recognize ethical obligations and practitioner responsibilities for safeguarding client data and responding appropriately to security incidents;
• identify warning signs of compromise or data loss within a tax practice, including abnormal filing activity, account anomalies and client-reported issues;
• apply required and recommended safeguards, including written information security plans, multi-factor authentication and layered security controls;
• identify the use of AI and automation to enhance fraud detection, identity verification and continuous monitoring; and
• apply clear, actionable response steps in the event of a data breach, including containment, client notification, reporting and coordination with the IRS and industry partners.

The new deductions for qualified tips and qualified overtime compensation can change taxable income for 2025 through 2028, but the rules and reporting expectations are still developing. During this session, we will review what qualifies, how the deductions are determined in practice, the requirements and options for employees to prove the deduction and how to document the position taken on the return. We will focus on what tax professionals can rely on for the 2025 filing season, including the IRS guidance allowing taxpayers to compute the deduction using available records when information returns do not separately report qualified tip or overtime amounts. We will also highlight what to watch for in 2026, including anticipated changes to information reporting and payroll-related reporting that may affect how these amounts are tracked and substantiated. At the conclusion of this seminar, attendees will be able to:

• identify whether tip income meets the definition of qualified tips;
• recognize payments that meet the definition of qualified overtime compensation;
• calculate the deductible amount of qualified tips for tax year 2025 using available records and current IRS guidance;
• determine the deductible amount of qualified overtime compensation for tax year 2025 using available records and current IRS guidance; and
• identify 2026 reporting developments that may affect documentation and compliance, including expected changes to information reporting on Form W-2, Wage and Tax Statement.

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

Designed for seasoned professionals who want to expand their understanding of Circular 230 compliance, this advanced session takes a deep dive into the concept of due diligence and its critical role in tax practice. Attendees will learn how due diligence applies under Circular 230 and why it is essential for maintaining compliance with the rules of practice and professional integrity. The session will include practical scenarios drawn from real-world tax practice and thought-provoking hypotheticals to illustrate when diligence is required, explaining how this obligation helps prevent errors and ethical violations. Attendees will also explore common pitfalls that lead to disciplinary action and gain actionable strategies for meeting diligence standards in everyday practice. By the end of this session, attendees will be able to:

• explain what due diligence means under Circular 230 and why it matters in tax practice;
• identify situations where due diligence is required, such as preparing tax returns, giving taxpayers written advice, and representing clients before the IRS;
• apply Circular 230 rules to practical examples and hypothetical scenarios to ensure due-diligence compliance;
• recognize common mistakes that lead to potential disciplinary action and learn how to prevent them; and
• implement practical steps and internal procedures to maintain diligence and professional standards in everyday work.

Churches and clergy present unique tax considerations that often lead to confusion and misapplication of the tax law. This session focuses on the core tax issues practitioners encounter when working with churches, ministers and donors, with special attention given to ministers as clients. Attendees will explore filing requirements, compensation and benefit considerations and common compliance challenges, gaining practical insight to better serve clients in this specialized area. By the end of this session, participants will be able to:

• identify key tax filing requirements applicable to churches and religious organizations;
• explain the tax treatment of compensation and benefits paid to ministers;
• recognize common compliance issues and errors related to clergy taxation;
• understand basic donor-related tax considerations when contributing to churches; and
• apply practical guidance to real-world scenarios involving ministers as clients.

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

This session provides an overview of the National Taxpayer Advocate’s Purple Book and how its legislative recommendations influence tax policy and procedural reform. It will examine recent and proposed legislative changes affecting taxpayers and tax administration, including the MATH Act and key provisions of the TAS Act and other procedural bills, highlighting their practical impact on taxpayers and practitioners. The session will also explain how stakeholders can raise systemic issues to influence tax administration. Attendees will gain insight into current procedural reforms and how to engage with TAS to help drive meaningful improvements. At the conclusion of this seminar, attendees will be able to:

• understand the purpose and impact of the National Taxpayer Advocate’s Purple Book legislation recommendations in shaping tax policy and procedural reform;
• examine how TAS identifies systemic issues and drives improvements in tax administration;
• analyze key provisions and implementation of the MATH Act and status of TAS Act and other administrative bills, and their practical implications for taxpayers and practitioners; and
• learn how to effectively submit systemic issues and engage with TAS to influence meaningful change.

This session focuses on what tax professionals need to do if a data breach happens. It explains your responsibilities for protecting taxpayer information and walks through what to do before, during, and after an incident. Using real-world examples, the session shows how to recognize a breach, contain it, report it, and recover from it. It also covers how to work with the IRS and communicate with clients. Participants will leave with clear, practical steps to manage a breach and reduce the risk of it happening again. At the end of this session, participants will be able to:

• identify the legal and ethical responsibilities of tax professionals for protecting taxpayer data;
• describe the key stages of a data breach, including detection, containment, and recovery;
• determine required reporting actions following a data breach, including when and how to notify the IRS and other parties;
• recognize the potential impacts of a data breach on clients and tax practices;
• select appropriate response steps following a data breach, including documentation and client communication; and
• identify actions that improve preparedness and reduce the risk of future incidents.

(T) This seminar is intended to provide practitioners with helpful information on how to use Forms 1099-DA, Digital Asset Proceeds from Broker Transactions, 1099-MISC, Miscellaneous Income, and other information returns to report digital asset activity on the appropriate federal income tax forms. This seminar will also highlight taxable digital asset transactions that may not be reported to taxpayers on Form 1099-DA or other information returns. After attending this seminar, attendees will:

• identify basic digital asset terms and common taxable digital asset transactions;
• differentiate what information will and will not be reported on Form 1099-DA for tax year 2025;
• identify other IRS information returns that may report digital asset activity;
• assess the changes to Form 1099-DA reporting for transactions after tax year 2025; and
• engage clients by asking targeted questions and help protect them against scams.

The more things change, the more they remain the same. The Tax Cuts and Jobs Act (TCJA) was a generational change in tax law, and with it came new rules for all types of tax matters, including changes in the ethical arena. Now we have the Working Families Tax Cuts Act ("One Big Beautiful Bill"), signed into law in July 2025. This session will highlight the changes that have come about because of new legislation passed over the last few years, as well as review those ethical standards that remain constant. Included in this session will be a review of applicable sections of the Internal Revenue Code, Treasury Department Circular No. 230, the AICPA’s Code of Professional Conduct and the Statements on Standards for Tax Services, the NAEA’s Code of Ethics & Rules of Professional Conduct, as well as various resources to assist practitioners in maintaining their ethical standards. By the end of this session, you will be able to:

• identify the different rules and standards governing tax practitioners;
• identify the sections of the Internal Revenue Code governing tax practitioner behavior that were impacted by TCJA and subsequent legislation, including the Working Families Tax Cuts Act; and
• review the sections of Circular 230 and other membership body standards governing tax practitioner behavior.

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

Many tax practitioners encounter corporate exit scenarios only occasionally, yet these transactions carry significant tax consequences if handled incorrectly and can result in meaningful tax savings with proper planning. This session provides a practical overview of the primary ways a corporation may be exited or closed, focusing on liquidation, asset sales and stock sales. Attendees will gain a clear understanding of the tax treatment, reporting considerations and common pitfalls associated with each option, enabling them to better advise clients and avoid frequent errors in practice. By the end of this session, participants will be able to:

• identify the primary methods for exiting or closing a corporation;
• distinguish between liquidation, asset sale and stock sale transactions;
• explain the basic tax consequences associated with each exit option;
• recognize common practitioner errors related to corporate exits and liquidations; and
• apply fundamental concepts to evaluate which exit approach may be appropriate for a client situation.

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

Tax professionals 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), Adoption Credit and Head of Household (HOH) 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, attendees will be able to:

• identify the 2026 eligibility rules for tax returns claiming EITC, CTC, ACTC, ODC, AOTC, Adoption Credit and HOH filing status;
• recognize the responsibilities tax professionals must follow when preparing returns that claim these benefits;
• differentiate how refundable credits may be affected when first-time filers claim them; and
• apply the Tax Preparer Toolkit and other useful online resources on IRS.gov.

This seminar provides an overview of the IRS Return Preparer Office (RPO) and the programs that support the tax professional community. Participants will learn how RPO administers key initiatives such as the Preparer Tax Identification Number (PTIN), Enrolled Agent (EA) credential and Annual Filing Season Program (AFSP). The session will also highlight important responsibilities for tax professionals. In addition, the seminar will discuss potential organizational and process improvements designed to increase efficiency, enhance the tax professional experience and better align services with evolving needs. Following this seminar, attendees should be able to:

• describe the role and mission of the RPO and how it supports tax professionals;
• identify key RPO programs, including PTIN, EA and the AFSP;
• understand tax preparer responsibilities related to registration, renewal, continuing education and ethical standards;
• recognize available tools and resources provided by the IRS to assist tax professionals;
• understand upcoming process or organizational improvements intended to enhance efficiency and service delivery; and
• apply RPO program knowledge to maintain compliance.

Key topics will include current issues affecting tax administration, IRS programs and services, and future agency initiatives. At the conclusion of this seminar, participants will be able to:

• identify recent efforts to improve taxpayer services across online, phone and in person channels;
• recognize key provisions of the Working Families Tax Cuts Act ("One Big Beautiful Bill"), including those effective for the 2027 tax filing season;
• identify components of the “Digital IRS” initiative, including efforts to reduce paper processing through the “zero paper” initiative;
• recognize enhancements to IRS tools for taxpayers and tax professionals, including Online Account, Tax Pro Account, and the Business Tax Account; and
• identify how advanced technologies are being used to improve tax collection and focus compliance activities.

This seminar includes a panel discussion featuring Collection personnel and a third-party practitioner who will discuss the progression of IRS collection cases from initial notices through the Automated Collection System (ACS) and potential assignment to a Revenue Officer. The session emphasizes early intervention to prevent enforcement action and highlights the role of tax professionals in proactively managing cases. Key collection resolution options including Installment Agreements, Offers in Compromise, Currently Not Collectible statuses, and penalty relief will be discussed with a focus on solutions to prevent common denials or defaults, documentation requirements and timelines, and effectively supporting penalty relief requests. Following the conclusion of this seminar, participants will be able to:

• identify the stages of the IRS collection process;
• explain how early intervention can prevent enforcement actions;
• evaluate the role of tax professionals in managing IRS collection cases;
• differentiate collection resolution options best suited based on case facts; and
• apply best practices for avoiding denials or defaults by understanding documentation requirements, processing timelines, and penalty relief requests.

This seminar features a panel of SB/SE Exam personnel discussing the IRS audit process from initial contact through case resolution. The session provides a high-level overview of the audit lifecycle, including required taxpayer publications, documentation standards, and the use of Information Document Requests (IDRs). The discussion also covers taxpayer rights and an overview of Appeals options. Panelists compare field and virtual audit experiences and highlight digital tools such as the Document Upload Tool (DUT) and Taxpayer Digital Communications (TDC). Practitioners will gain practical insights to better navigate audits and support effective case resolution. At the conclusion of this seminar, participants will be able to:

• identify the stages of the IRS audit lifecycle, from initial contact through resolution,
• explain documentation standards and the role of Information Document Requests (IDRs) in audits,
• compare field and virtual audit procedures and practitioner considerations,
• evaluate the use of digital tools (DUT and TDC) for communicating with exam personnel and submitting documentation,
• recognize key taxpayer rights and RRA 98 procedural protections during audits and
• describe available Appeals options and post-audit pathways.

Navigating the IRS can feel overwhelming, but it doesn’t have to be. Learn how to effectively navigate the complexities of key IRS systems and services. This session will serve as a one-stop-shop to highlight transformational best practices, resolutions, and resources to enhance tax professional experience. Participants will learn about vital IRS tools and methods for addressing issues and improving interactions. At the end of this session, participants will be able to:

• identify modernized payment methods;
• utilize online account features to resolve issues and manage records;
• describe how to locate and use enhanced interactive tools;
• explain the structure and purpose of the Issue Management Resolution System (IMRS); and
• discuss the importance of verifying the different automatic status responses when e-filing

This seminar will provide comprehensive, up-to-date guidance on Social Security Administration (SSA) wage reporting processes and digital tools available for employer wage filing. Participants will gain practical knowledge to facilitate accurate electronic submissions and effectively address common reporting challenges. The session will also showcase SSA’s online resources and self-service options that support financial planning. Attendees will have the opportunity to engage with SSA experts, receive answers to frequently asked questions and learn how to maintain compliance while utilizing new tools for accurate and timely wage reporting. Following this seminar, participants will:

• understand requirements for electronic submissions;
• explore the Business Services Online authorization process and its applications;
• identify and resolve anomalous wage reports;
• apply best practices for accurate wage reporting;
• understand the advantages of my Social Security account for financial planning;
• review key SSA resources available to wage submitters; and
• address frequently asked questions and common concerns.

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. This session will also include a live, step-by-step demonstration of the Tax Pro Account. After participating in this seminar, attendees should be able to:

• identify how to link and manage user access to the business Centralized Authorization File (CAF) in Tax Pro Account, view clients’ tax information, submit new and withdraw active authorizations, make payments and manage payment plans for individual clients;
• apply steps to opt into refund status email notifications and recognize when to add bank account information online for refunds;
• navigate Online Account for Individuals and assist clients to approve authorizations, leverage features including making payments and viewing balance and tax records;
• identify new Business Tax Account features such as expanded account access (Tax Exempt, Government Entities and Partnership Designated Officials) and more payment types including the Bipartisan Budget Act (BBA), Offer in Compromise (OIC) and Farmland; and
• apply available online tools to manage business tax liabilities, access tax records and facilitate payments.

This seminar will walk participants through the various types of retirement plans a small business can offer, along with key considerations for operating and overseeing a plan. After participating in this session, attendees should be able to:

• outline the different types of retirement plans;
• evaluate options for choosing a retirement plan;
• determine how and when employees become participants;
• manage day-to-day plan operations; and
• identify and avoid common mistakes made in plan documents.

This presentation will highlight changes to Federally Declared Disaster Tax Relief from new legislation and the new Automatic Exemption from Penalty (AEP), along with other key information related to Penalties and Disaster Tax Relief. During this seminar, participants will:

• understand the Automatic Exemption from Penalty, how it differs from First Time Abate, and when each is considered;
• learn about the common penalties and relief options;
• be familiar with new legislation impacting those in Federally Declared Disaster Areas;
• understand filing and payment requirements for a Federally Declared Disaster Area; and
• know where to find information regarding Federally Declared Disaster Tax Relief and Penalties.

As IRS online services expand, tax professionals need practical ways to turn raw IRS data into efficient, defensible workflows. This panel discussion explores how AI-powered tools can sit on top of IRS systems—such as Tax Pro Account, the Transcript Delivery System, and IRS Online Accounts—to retrieve, analyze, and act on taxpayer data at scale. Panelists will discuss how AI products can connect to IRS e-Services to pull and interpret transcripts, surface assessments, penalties, collection statute expiration dates (CSED), and resolution opportunities, and then draft notice responses, penalty abatement requests, and client advisory memos grounded in that IRS data. Throughout, the session emphasizes practitioner review, verification against IRS records, and Circular 230 compliance—ensuring that professional judgment is never outsourced to technology. By the end of this session, participants will be able to:

• identify how AI tools can connect to IRS e-Services and the Transcript Delivery System to retrieve and organize taxpayer transcripts automatically;
• identify key data points—assessments, penalty breakdowns, transaction codes, and CSED—that AI-driven transcript analysis can surface for controversy and compliance work;
• evaluate AI-generated draft responses to IRS notices (such as CP2000 and CP14) and learn how to verify them against transcripts, the Internal Revenue Code, and IRS guidance;
• apply AI-assisted penalty analysis to identify abatement categories and draft reasonable cause narratives tailored to specific fact patterns; and
• recognize the ethical and professional obligations under Circular 230 when incorporating AI products into tax practice, including the requirement to stress-test AI outputs against authoritative sources; and
• recognize the IRS's goals, vision, and challenges in integrating new technologies and IT systems.

Join IRS tax compliance leadership for a plenary session covering IRS Compliance’s operating status, key filing season updates and recent federal tax law changes. This session will also explore how emerging technologies are shaping tax administration and enforcement. Attendees will learn about current IRS priorities and how these developments impact tax professionals, making this a must-attend session for those seeking timely, practical updates. By the end of this plenary session, attendees will be able to:

• identify the IRS’s current compliance operating status and strategic priorities;
• identify key updates from the most recent filing season;
• determine the implications of recent federal tax law changes for taxpayers and practitioners;
• identify how technology is used by the IRS to improve compliance and enforcement; and
• evaluate the impact of IRS initiatives on tax administration and practitioner responsibilities.

This seminar will walk participants through recent updates to retirement plan guidance and requirements, particularly covering changes made by SECURE 1.0 and 2.0. After participating in this session, attendees should be able to:

• identify new rules for plan contributions;
• evaluate the impact of recent updates on plan distributions;
• determine when an employee is treated as a long-term, part-time employee;
• apply expanded Employee Plans Compliance Resolution System (EPCRS) procedures for plan self-correction; and
• identify new plan document requirements based on recent guidance.

This seminar brings together IRS-CI, IRS compliance functions and tax practitioners to examine how emerging tax schemes develop and how legitimate firms can become exposed without realizing it. Using real-world, anonymized examples, presenters will explain how risk patterns are identified, where common firm-level blind spots arise and what practical steps practitioners can take to protect their firms, clients and reputations. Attendees will gain insight into early warning signs, effective internal controls and how proactive engagement and education can prevent costly downstream consequences. At the end of this seminar, attendees will be able to:

• identify common characteristics of emerging tax schemes;
• recognize firm-level risk indicators and operation blind spots;
• differentiate between aggressive tax planning and high-risk scheme behavior;
• apply practical internal controls and review practices; and
• evaluate how IRS Criminal Investigation and civil compliance functions approach emerging risk patterns.

“Representation 101” will cover Forms 2848, Power of Attorney and Declaration of Representative, and 8821, Tax Information Authorization, with an explanation of the distinctions between representation and disclosure and the legal “scope of authority” under Treasury Department Circular No. 230. The presentation will outline how to use the IRS Tax Pro Account, including account creation, digital authorization requests and alternative options when authentication requirements cannot be met. It will also address key operational aspects of the Centralized Authorization File (CAF) unit, including common reasons authorizations are rejected, best practices for submitting forms to the CAF campuses in Ogden, Memphis and Philadelphia, and how to request a “CAF 77” listing to review active powers of attorney. Finally, the session will explain how the Taxpayer Advocate Service (TAS) can assist with authorization issues, including procedures for Expedited CAF Processing in TAS cases. Following this seminar, attendees should be able to:

• understand how proper taxpayer representation, including providing accurate and timely advice, supports and upholds the taxpayer’s right to retain representation;
• identify when specific acts require a Power of Attorney (Form 2848) versus Tax Information Authorization (Form 8821);
• initiate and complete a digital authorization request through the IRS Tax Pro Account;
• leverage best practices to minimize authorization rejections by the IRS Centralized Authorization File (CAF) unit; and
• learn how to properly revoke or withdraw from authorizations when you no longer represent the taxpayer.

This seminar will provide a thorough description and explanation of the five Alternative Dispute Resolution (ADR) programs currently available within the IRS. It will also discuss new pilot programs and systemic upgrades to IRS ADR offerings that have recently been put in place or are being explored. Presented by leaders from the office responsible for coordinating IRS-wide ADR efforts, this seminar will offer insights on employing ADR as an effective mechanism for settling cases in a quick and cost-efficient manner. Attendees will leave the seminar with an understanding of ADR and important insights regarding how to use this powerful settlement tool as a means of advocating for their clients and helping to navigate disputed issues through the administrative tax controversy process. By the end of this session, participants will be able to:

• identify the ADR programs currently available within the IRS;
• evaluate when ADR programs may be appropriate by assessing strategies for how and when to use ADR;
• recognize the IRS’s efforts to enhance and expand its ADR programs;
• differentiate recent changes and improvements from the IRS’s traditional ADR offerings; and
• apply practical techniques for advocating for clients using ADR.

The qualified business income deduction (QBID) can be a significant benefit for owners of pass-through businesses, but it is also one of the most frequently misunderstood deductions on the return. In this session, we will review the core mechanics of Section 199A, QBID, including who qualifies, what counts as qualified business income (QBI), how the specified service trade or business rules affect eligibility and how the W-2 wage and qualified property limitations apply. The session highlights the key changes for 2026, including a new minimum deduction amount, the 2026 threshold and the phase-in amounts. Following this seminar, attendees will be able to:

• recognize taxpayers and trades or businesses that may qualify for the Section 199A deduction;
• distinguish items that are included in QBI for Section 199A purposes;
• evaluate whether the specified service trade or business rules affect the Section 199A deduction;
• apply the 2026 minimum QBI requirement when determining eligibility; and
• use the 2026 threshold and phase-in range amounts to assess the impact of Section 199A limitations.

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

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 (QBID) 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 its 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 a Section 183 hobby instead of a Section 162 active trader business.

At the conclusion of this seminar, 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

This seminar introduces tax professionals to the newly created provisions of Section 530A Trump Accounts, which allows non-deductible contributions to tax-advantaged savings accounts for children who are U.S. citizens and under the age of 18 at the time the account is established. The session also discusses qualified distributions for higher education, training, small business creation and first-time home purchases. During this session, attendees will also learn about the treatment of a Trump Account as an Individual Retirement Account (IRA) when the designated beneficiary reaches the age of 18 and the account is deemed to operate as an IRA, subject to all the rules of an IRA upon reaching age 18. The course will cover the annual limitation of $5,000 per year to beneficiaries, as well as the $1,000 contribution under the Section 6434 pilot program funded by the U.S. Department of the Treasury for children born in years 2025 to 2028 who are U.S. citizens and where both parents have been issued a “work eligible” Social Security Number. This session includes discussion on new Section 128 employer contributions of up to $2,500 annually, excluded from gross income and indexed to inflation after 2027. The course will also introduce Qualified General Contributions, which allow certain governmental entities and charities to make qualified general contributions to Trump Accounts if the contributions are given to a qualified class of account beneficiaries. You’ll also learn about investment requirements restricted to mutual funds or exchange-traded funds that track a stock market index, such as the S&P 500 or any other index comprised of equity investments primarily in United States companies. The course will also discuss guidance provided by the IRS and Department of the Treasury in Information Release 2025-117 and Notice 2025-68, as well as the current proposed regulations that may be finalized at the time of this presentation. In addition, the session will review the newly created Form 4547, Trump Account Election(s), for parent/guardian authorization and pilot program contributions. At the conclusion of this session, attendees will have a better understanding of:

• the Section 530 Trump Accounts;
• information pertaining to annual contributions by parents and guardians, Qualified General Contributions from nonprofit organizations, Section 128 employer contributions and Section 6434 Government Pilot Program contributions for children who are U.S. citizens born in the years 2025 to 2028;
• qualified distributions at the time that the beneficiary reaches the age of 18;
• how Trump Accounts will fall under all the rules of Individual Retirement Accounts;
• the limited options provided for the funds in a Trump Account and the limited fees allowed; and
• the proper ways to file Form 4547, Trump Account Election(s).

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

This session highlights the most common federal tax issues for college athletes earning Name, Image and Likeness (NIL) income, performers and digital creators/influencers. We’ll focus on how these clients get paid (cash, platform payouts, sponsorships, affiliate income and in kind benefits), how those amounts are documented and reported, and the practical Schedule C/self employment tax implications. The seminar also flags paid-preparer due diligence touchpoints when refundable credits (Earned Income Tax Credit (EITC) and Child Tax Credit (CTC)/Additional Child Tax Credit (ACTC)) are claimed and the preparer-penalty exposure that can follow weak documentation. By the end of this seminar, participants will be able to:

• identify common NIL/creator/performer income streams and the records needed to support accurate reporting;
• apply core Schedule C and self-employment tax concepts to typical NIL/influencer fact patterns;
• explain and document the tax treatment of non-cash/in-kind compensation (products, travel, services and other perks);
• build a simple compliance plan for irregular income (recordkeeping cadence, estimated taxes/withholding and audit-proof substantiation); and
• recognize when EITC and CTC/ACTC may be in play for these clients and outline the preparer due diligence steps and potential penalties for noncompliance.

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

This presentation examines concrete changes to tax law and regulations for Tax Year 2026, plus a glimpse into TY2027. Key changes include Saver’s Credit, the Working Families Tax Cuts Act ("One Big Beautiful Bill"), Math Error Notice and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA), a TY27 item. An appendix will also be provided with forms changes. By the end of this seminar, participants will be able to:

• identify major tax law changes for tax year 2026 and beyond;
• analyze how legislative changes affect tax forms, instructions and publications;
• recognize key provisions related to Saver’s Credit, the Working Families Tax Cuts Act, Math Error Notice and PRWORA (TY27 item);
• apply knowledge of tax law updated to improve taxpayer communication and compliance support; and
• identify new and updated tax forms for tax year 2026.

This seminar is a practical guide for preparing federal returns for taxpayers and dependents who file with IRS individual taxpayer identification numbers (ITINs), with an emphasis on avoiding delays, rejections and notices. We’ll address common ITIN scenarios, how ITIN status affects dependent claims and credit eligibility, and what documentation tends to drive IRS questions. The session also covers paid-preparer due diligence requirements when Earned Income Tax Credit (EITC) and Child Tax Credit (CTC)/Additional Child Tax Credit (ACTC) are claimed, including the documentation mindset needed to reduce preparer penalties. By the end of this seminar, participants will be able to:

• determine when an ITIN is appropriate and identify the most common ITIN filing scenarios for families;
• spot frequent ITIN-related processing problems (e.g., identity mismatches, dependent issues, rejected e-files) and apply preventive steps;
• evaluate how ITIN status affects dependent claims and credit eligibility, with special attention to CTC/ACTC and EITC limitations;
• apply paid-preparer due diligence practices for EITC and CTC/ACTC (required inquiries, recordkeeping expectations and defensible documentation); and
• identify preparer-penalty risk areas in ITIN returns and implement a quality-control checklist to reduce exposure.

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

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 recently published Revenue Procedure 2026-8 on group exemption letter requests and recent revisions to Form 8940, Request for Miscellaneous Determination, and its instructions to implement these procedures. After attending this seminar, participants will be able to:

• explain the benefits and responsibilities of having tax-exempt status for a charity;
• identify and avoid activities that may jeopardize a charity’s tax-exempt status;
• apply the latest rules and guidance affecting a charity;
• follow the steps to request group exemption letters; and
• understand and use the revised Form 8940.

This seminar will explore the due diligence audit process and walk through the required steps to complete Form 8867, Paid Preparer’s Due Diligence Checklist. Additionally, the IRS will provide instructions on how to evaluate self-employed taxpayer's income, expenses and refundable credit eligibility. 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, attendees will be able to:

• apply the four paid preparer due diligence requirements for 2026 returns;
• identify the IRS’s contact methods used during the due diligence audit process;
• apply the steps required to complete Form 8867 and due diligence requirements for self-employed taxpayers; and
• apply the Tax Preparer Toolkit and other useful online resources on IRS.gov.

Starting in tax year 2026, there are new reporting requirements for employers and lenders in support of the Working Families Tax Cuts Act ("One Big Beautiful Bill") deductions for tips, overtime and car loan interest. This seminar will cover updates to Form W-2 and 1099 in support of these deductions, the new Form 1098-VLI for reporting car loan interest and how these form changes will help individuals get it right when filling out the new Form 1040, Schedule 1-A. At the end of this session, participants will be able to:

• Identify the requirements for tips or overtime compensation to be eligible for deduction;
• recognize where qualified tips and overtime will be reported on Forms W-2 and 1099;
• identify where to find the amount of car loan interest eligible for the Working Families Tax Cuts Act deduction on the new Form 1098-VLI;
• differentiate between the parts of Form 1040, Schedule 1-A; and
• apply recordkeeping requirements when deducting tips, overtime, or car loan interest.

This course provides an overview of the statutes of limitations under the Internal Revenue Code and their practical application in federal tax practice. Designed for tax professionals, this course explains the rules governing assessment, collection and refund claim limitation periods, with emphasis on IRC sections 6501, 6502 and 6511. Participants will examine the general limitation periods, common exceptions and situations in which the statute may be extended, suspended or eliminated, including substantial omissions, fraud, failure to file and taxpayer agreements. Through practical examples and real-world scenarios, the course highlights how statutes of limitations impact audits, enforcement actions, penalty assessments and taxpayer rights. Upon completion of this course, participants will be able to:

• determine applicable limitation periods, identify statute expiration issues and apply this knowledge to advise clients, defend examinations and ensure compliance with professional standards;
• identify the primary Internal Revenue Code sections governing statutes of limitations, including assessment, collection and refund claims;
• explain the standard limitation periods and the most common exceptions (e.g., substantial omission of income, fraud, failure to file);
• apply statute of limitations rules to fact patterns to determine whether the IRS is time barred from assessment or collection; and
• differentiate between assessment, collection and refund statutes of limitations and evaluate how extensions, tolling events and agreements affect each.

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

This seminar is designed to increase tax preparers’ understating of the Treasury Inspector General for Tax Administration’s (TIGTA) role in safeguarding the integrity of federal tax administration. Participants will examine TIGTA’s oversight responsibilities related to IRS programs and operations, including oversight of the IRS’s implementation of the Inflation Reduction Act. The session will also explain TIGTA’s investigative mission and how it supports accountability, transparency and public trust in the tax system. In addition, the workshop will provide an overview of the current scam and cyber-fraud trends affecting tax professionals and discuss strategies to help preparers identify risks and protect taxpayer information. Upon the completion of this seminar, participants will be able to:

• describe TIGTA’s mission and statutory role in protecting the integrity of tax administration;
• identify TIGTA’s oversight responsibilities related to IRS programs and operations;
• explain TIGTA’s investigative authorities and how investigations support accountability within the tax system;
• recognize common scam and cyber-fraud schemes targeting tax preparers; and
• apply best practices to help safeguard taxpayer information and report suspected fraud or misconduct.

Are your clients ready to take advantage of the newest, most impactful tax deductions available through 2028? The Working Families Tax Cuts Act ("One Big Beautiful Bill") introduced four powerful, limited time deductions that can significantly reduce tax liabilities for millions of Americans. These provisions—ranging from expanded benefits for seniors to new deductions for workers and vehicle owners—will shape tax planning for the next several years. Join us for this high impact conversational session designed to help practitioners stay ahead of the curve, identify planning opportunities and confidently guide clients through these temporary but highly advantageous tax breaks. Get a clear, practitioner-friendly breakdown of the Working Families Tax Cuts Act temporary deductions, including:

• The Senior Bonus Deduction: A substantial below-the-line deduction of $6,000 per taxpayer ages 65 and older, available through 2028. Learn how this new benefit pairs with the standard deduction and how income limits apply.
• The Overtime Income Deduction: Help qualifying workers reduce taxable income with this new deduction for eligible overtime pay—one of the most valuable new opportunities for middle income earners.
• The Tips Income Deduction: Service industry clients stand to benefit significantly from this temporary deduction for qualified, employer-reported tips.
• The Auto Loan Interest Deduction: A first of its kind deduction of up to $10,000 for interest paid on loans for U.S.-assembled vehicles. A major opportunity for clients with newer vehicle financing.

Following this discussion, participants will have:

• a clear understanding of the four temporary Working Families Tax Cuts Act deductions;
• actionable strategies to incorporate into your upcoming filing seasons;
• confidence in advising clients on eligibility, documentation, and timelines; and
• insight into how these deductions integrate with permanent Working Families Tax Cuts Act changes.

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

The Bipartisan Budget Act (BBA) partnership audit regime continues to evolve, impacting partnerships and their representatives. This session will provide a comprehensive overview of recent updates and practical strategies for navigating the complexities of the BBA rules. Attendees will leave with a better understanding of the BBA partnership audit rules and how to apply them in real-world situations. Key topics include:

• recent IRS guidance and updates on the Centralized Partnership Audit Regime;
• strategies for preparing partnership agreements to address audit adjustments and liability allocation;
• the role and responsibilities of the Partnership Representative, including best practices for effective representation;
• procedural considerations for electing out of the BBA rules and managing the administrative adjustment request (AAR) process; and
• practical scenarios to illustrate the application of the BBA rules and their impact on tax reporting and compliance.

By the end of this session, you will be able to:

• understand strategies when reviewing partnership agreements to address audit adjustments and liability allocation;
• understand the role and responsibilities of the Partnership Representative, including best practices for effective representation;
• identify the procedural considerations for electing out of the BBA rules; and
• better understand through practical examples, the application of the BBA rules on reporting and compliance matters.

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

This introductory session provides tax professionals with a clear understanding of Treasury Circular 230 and the role of the Office of Professional Responsibility (OPR) in enforcing ethical and professional standards. Ideal for those new to Circular 230 or seeking a refresher, the session explains who qualifies as a practitioner, the OPR’s oversight responsibilities and the expectations practitioners must meet when representing clients before the IRS. The session highlights obligations related to due diligence, competence, conflicts of interest, unreasonable delay and personal tax compliance, providing practical guidance to maintain professionalism and a commitment to the rules of practice throughout each stage of client representation. By the end of this session, attendees will be able to:

• define the role, authority and oversight responsibilities of the OPR;
• identify who qualifies as a practitioner under Circular 230;
• recognize practitioners’ legal responsibilities, whether statutory or regulatory;
• apply Circular 230 standards to common ethical and professional scenarios; and
• evaluate how ethical obligations apply throughout all stages of client representation before the IRS.

This two-hour workshop, presented by two IRS tax-exempt experts, includes a discussion of practical examples and case studies on Unrelated Business Income (UBI). The session provides information and resources to help participants learn about compliance basics and filing responsibilities many tax-exempt organizations face. Attendees will also have an opportunity to participate in discussions with the IRS and fellow tax professionals. Topics covered in this workshop include:

• an overview of Unrelated Business Activities and UBI;
• how different types of gaming activities can affect tax-exempt organizations;
• examples of activities generally not considered unrelated;
• examples of activities generally considered unrelated; and
• Form 990-T filing requirements for tax-exempt organizations.

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

• define Unrelated Business Activities and UBI;
• identify the effects of gaming on tax-exemption;
• recognize activities generally not considered unrelated;
• recognize activities generally considered related; and
• understand the applicable filing requirements.

This two-hour workshop, presented by two IRS tax-exempt organization experts, includes practical examples and case studies on compliance basics. The session provides 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 in this workshop 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;
• requests for miscellaneous determinations; and
• how to resolve Private Foundation status errors.

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.