2026 Live Tax Webinar and IRS CE Schedule

This program reviews the qualified business income deduction under Internal Revenue Code §199A for sole proprietors and owners of partnerships, S corporations, and certain trusts and estates. The course explains qualified business income and excluded items, the taxable-income limitation, W-2 wage and qualified-property limitations, aggregation, loss carryforwards, and the classification and treatment of specified service trades or businesses. Particular attention will be given to the One Big Beautiful Bill Act changes effective for tax years beginning after December 31, 2025, including the permanent extension of §199A, expanded phase-in ranges, and the $400 minimum deduction for eligible taxpayers with at least $1,000 of aggregate qualified business income from businesses in which they materially participate. Examples will apply the 2026 income thresholds and demonstrate calculations using Forms 8995 and 8995-A.

Date

October 1, 2026

Time

1:00 PM - 3:00 PM ET

Presenter

Marit Burmood

IRS Code

YH1DR-T-00448-26-O

CPE Credits

2

The SECURE Act of 2019 and the SECURE 2.0 Act of 2022 introduced sweeping reforms affecting required minimum distributions, inherited retirement accounts, Roth treatment, charitable giving strategies, and early withdrawals. These changes significantly alter long‑established retirement distribution planning techniques and require tax professionals to update their advisory and compliance practices. The session covers the end of the stretch IRA, updated RMD ages, the interaction of Roth accounts with the 10 year payout rule, expanded EPCRS correction options, and distribution strategies that leverage current tax brackets and inflationary pressures. Participants will gain actionable insights to help clients control future tax liabilities, avoid costly penalties, and make informed decisions regarding IRA and retirement plan withdrawals.

Date

October 8, 2026

Time

1:00 PM - 3:00 PM ET

Presenter

Michael Miranda

IRS Code

YH1DR-T-00432-26-O

CPE Credits

2

We will cover the required Forms when hiring employees: W-4 (not in depth due to liability issues), I-9, getting the EIN and State Requirements. In addition, requirements for recordkeeping of W-4, W-2/W-3 and other related payroll issues as well as workplace posting requirements. This is a basic class and an introduction to future classes that defines employer responsibilities.

Date

October 13, 2026

Time

2:00 PM - 3:00 PM ET

Presenter

Kristy Maitre

IRS Code

YH1DR-T-00442-26-O

CPE Credits

1

This session explores the IRS’s indirect methods for reconstructing income when financial records are missing, incomplete, or suspected to be manipulated in fraud cases. Attendees will review techniques such as the bank deposits method, net worth method, and expenditures method, along with key legal standards established in Holland v. United States and related cases. The course also examines audit red flags, burden of proof shifts, and best practices for defending clients in income reconstruction scenarios.

Date

October 14, 2026

Time

1:00 PM - 3:00 PM ET

Presenter

Mike DeBlis

IRS Code

YH1DR-T-00406-26-O

CPE Credits

2

Exploring further into payroll issues we will cover payroll periods and payment methods, deposit rules and calculating gross pay, deductions and net pay manually to better understand how the payroll system works.

Date

October 15, 2026

Time

2:00 PM - 3:00 PM ET

Presenter

Kristy Maitre

IRS Code

YH1DR-T-00443-26-O

CPE Credits

1

We will look at examples of mismatched W-2/W-3 and Form 941 when IRS issues the B-Notice. First, we must understand what the "B" Notice is requesting. Your response will depend on that understanding and could later result in amended Forms 941 or Form 940 as well as changing and correcting Forms W-2/W-3. These notices generally come from the Social Security Administration and are sometimes the first indication there is a problem that needs to be resolved.

Date

October 20, 2026

Time

1:00 PM - 3:00 PM ET

Presenter

Kristy Maitre

IRS Code

YH1DR-T-00444-26-O

CPE Credits

2

We will learn how to prepare Form 941. Though many use a computer program for preparation of the 941 and subsequent W-2/W-3, our purpose here will be the old fashion way, by hand, to better understand what goes on the Form 941 and making sure it ties to Form W-2 before we prepare the final Forms W-2 and send to the Social Security Administration. Select fringe benefits will be covered.

Date

October 22, 2026

Time

1:00 PM - 3:00 PM ET

Presenter

Kristy Maitre

IRS Code

YH1DR-T-00445-26-O

CPE Credits

2

Non-Filers are hard, and it is never too late to remind ourselves of the overall process and our ethical responsibilities. The retainer is a must, but being able to motivate the client can be a difficult issue. How does “due diligence” apply and where do we draw the line on expenses and reconstruction.

Date

October 27, 2026

Time

1:00 PM - 2:00 PM ET

Presenter

Kristy Maitre

IRS Code

YH1DR-E-00398-26-O

CPE Credits

1

Audit selection is increasingly AI-driven instead of random or purely manual. AI enables faster scanning and analysis of huge volumes of data - returns, 3rd-party reports, correspondence - which would be impossible via manual processing at that scale. As we prepare for future audits, we need to be aware of the challenges, risks and limitations and how Circular 230 requirements fit into the AI audit process.

Date

October 28, 2026

Time

1:00 PM - 2:00 PM ET

Presenter

Kristy Maitre

IRS Code

YH1DR-E-00399-26-O

CPE Credits

1

This course examines complex and high-risk issues involved in like-kind exchanges under Section 1031. Participants learn how to identify qualifying property, apply timing and identification rules, address related-party and improvement exchange complications, and recognize transactions that can disqualify deferral. The course emphasizes compliance, documentation, and risk avoidance consistent with Internal Revenue Service guidance and current enforcement focus.

Date

October 29, 2026

Time

2:30 PM - 3:30 PM ET

Presenter

Randy Adams

IRS Code

YH1DR-T-00407-26-O

CPE Credits

1

This course addresses common and complex tax issues related to residential rental properties, including income reporting, expense deductions, depreciation, and loss limitations. Participants learn how to apply passive activity rules, distinguish repairs from capital improvements, handle mixed-use properties, and address disposition and recapture issues. The course emphasizes compliance, documentation, and planning considerations under Internal Revenue Service guidance to reduce reporting errors and audit risk.

Date

November 3, 2026

Time

2:00 PM - 3:00 PM ET

Presenter

Randy Adams

IRS Code

YH1DR-T-00408-26-O

CPE Credits

1

This course examines the evolving role of IRS Fraud Technical Advisors (FTAs) and whether their involvement in civil audits raises constitutional or procedural issues under the landmark case United States v. Tweel. We analyze how FTAs coordinate with examiners, identify badges of fraud, and escalate cases toward potential criminal referral - all while maintaining the appearance of a civil examination. Attendees will gain insight into taxpayer rights, disclosure obligations, and how to respond when civil audits shift toward parallel enforcement.

Date

November 4, 2026

Time

1:00 PM - 3:00 PM ET

Presenter

Mike DeBlis

IRS Code

YH1DR-T-00409-26-O

CPE Credits

2

This course provides an overview of federal tax rules governing tax-exempt organizations, including qualification, compliance, and ongoing reporting obligations. Participants learn how to apply exemption requirements, manage unrelated business income, and properly complete and file Form 990 and related schedules. The course emphasizes governance, disclosure, and compliance responsibilities under Internal Revenue Service rules to reduce risk of penalties or loss of exempt status.

Date

November 9, 2026

Time

12:00 PM - 2:00 PM ET

Presenter

Randy Adams

IRS Code

YH1DR-T-00410-26-O

CPE Credits

2

Digital assets are pretty much the norm as we look to the future. Join us as we review the 1099-DA and the changes to the 2025 Forms Schedule D and Form 8949.

Date

November 10, 2026

Time

12:00 PM - 2:00 PM ET

Presenter

Kristy Maitre

IRS Code

YH1DR-T-00411-26-O

CPE Credits

2

Join us to explores IRA and estate planning in the post-SECURE 1.0 / 2.0 Acts environment. This session will demystify complex topics such as “Designated Beneficiary Trusts,” “Eligible Designated Beneficiary Trusts,” and “See-Through Trusts.” Gain practical insights into how these rules impact retirement and estate planning strategies for your clients.

Date

November 12, 2026

Time

1:00 PM - 3:00 PM ET

Presenter

Michael Miranda

IRS Code

YH1DR-T-00433-26-O

CPE Credits

2

This course focuses on identifying and maximizing allowable deductions on Form 1040 while remaining compliant with federal tax law. Participants learn how to properly apply above-the-line deductions, itemized deductions, limitations, phaseouts, and substantiation requirements that impact taxable income. The course emphasizes accuracy, documentation, and audit awareness in accordance with Internal Revenue Service guidance.

Date

November 18, 2026

Time

2:00 PM - 4:00 PM ET

Presenter

Randy Adams

IRS Code

YH1DR-T-00412-26-O

CPE Credits

2

Find out what is new with IRS and guidance that has been issued recently. We also look at practices and procedures changes or reminders. This one-hour session will keep you up to date.

Date

November 19, 2026

Time

2:00 PM - 3:00 PM ET

Presenter

Kristy Maitre

IRS Code

YH1DR-U-00413-26-O

CPE Credits

1

It’s time to consider selling your accounting, tax preparation business and retiring. We will discuss the ethical requirements and the process we need to follow including privacy, security and what type of disclosures are authorized or require the client’s permission.

Date

December 15, 2026

Time

12:00 PM - 1:00 PM ET

Presenter

Kristy Maitre

IRS Code

YH1DR-E-00388-26-O

CPE Credits

1

Join us as we discuss some of the significant changes in the forthcoming regulations. Has “due diligence” changes, what about CPE Credits and requirements. This will be a good review of the issues we need to be aware of concerning the proposed Circular 230 Regulations.

Date

December 16, 2026

Time

12:00 PM - 1:00 PM ET

Presenter

Kristy Maitre

IRS Code

YH1DR-E-00389-26-O

CPE Credits

1

This course decodes the key acronyms, forms, and procedures used in securing IRS installment agreements, including SLIA, FTA, TIA, IDRS, and CNC status. Practitioners will learn how to navigate Forms 433-D, 9465, and 433-F, as well as when streamlined, partial pay, or guaranteed agreements apply based on balance thresholds. We also explore IRS automation trends, default triggers, and practical strategies for maintaining or modifying agreements in an evolving enforcement environment.

Date

December 17, 2026

Time

12:00 PM - 1:00 PM ET

Presenter

Mike DeBlis

IRS Code

YH1DR-T-00414-26-O

CPE Credits

1