2026 Tax Law Updates Series
Practical self-study federal tax courses covering eight major 2026 topics: Schedule 1-A deductions, NIL income, Trump Accounts, ITIN filing, partnership audits, corporate exits, tax limitation periods, and church and clergy taxation. Each course focuses on current IRS rules and practical compliance.

Schedule 1-A: Tips, Overtime, and Vehicle Loan Interest
REBFU-T-00094-26-S
Preparing Schedule 1-A for clients claiming the new qualified tips, overtime, and vehicle loan interest deductions.
2 CE Hours • Online • Certificate Included

Taxation of NIL Athletes, Influencers, and Content Creators
REBFU-T-00095-26-S
Characterizing, taxing, and documenting NIL, influencer, and content-creator income.
2 CE Hours • Online • Certificate Included

Trump Accounts: Contributions, Investments, and Distributions
REBFU-T-00096-26-S
Trump Account establishment, contributions, eligible investments, and the post-growth-period transition.
2 CE Hours • Online • Certificate Included

Federal Tax Filing for ITIN Holders
REBFU-T-00097-26-S
ITIN eligibility, Form W-7 documentation, expiration/renewal, and the credit and filing-status rules that carry the highest preparer-penalty exposure.
2 CE Hours • Online • Certificate Included

BBA Partnership Audit Rules and Procedures
REBFU-T-00098-26-S
Election-out eligibility, the Partnership Representative, imputed underpayment calculation and modification, the push-out election, and Administrative Adjustment Requests.
2 CE Hours • Online • Certificate Included

Corporate Exit Transactions: Asset Sales, Stock Sales, and Liquidations
REBFU-T-00099-26-S
Asset sale purchase-price allocation, stock sale recharacterization risk, corporate liquidation treatment, and installment sale interaction in exit transactions.
2 CE Hours • Online • Certificate Included

Federal Tax Statutes of Limitations
REBFU-T-00100-26-S
The assessment period under Section 6501, the refund-claim period under Section 6511, and the separate collection period under Section 6502 — what extends, suspends, or eliminates each one.
2 CE Hours • Online • Certificate Included

Church and Clergy Taxation
REBFU-T-00101-26-S
Minister tax status and the housing allowance, Form 4361 vs. Form 8274, church payroll, and unrelated business income — what applies to ministers, and what applies to the church.
2 CE Hours • Online • Certificate Included
