VISIÓN GENERAL

Tax laws are continuously evolving, presenting a significant challenge for even the most seasoned tax professionals to stay current. In recent years, for example, the federal government implemented legislative actions, such as temporary income tax cuts and business tax incentives, to stimulate economic growth. Changes are inevitable.

The IRS makes annual adjustments for inflation, affecting federal income tax brackets, the standard deduction, and more. This course will provide a robust analysis of the tax revisions for 2024 tax returns filed in 2025, focusing on the implications of the SECURE Act 2.0 and the adjusted inflation limits. These changes are particularly significant for income tax preparers, necessitating a thorough understanding to ensure compliance and optimal client outcomes.

El IRS realiza ajustes anuales por inflación, que incluyen cambios en los tramos del impuesto federal sobre la renta, la deducción estándar y otros.

Objetivos de aprendizaje:

Al finalizar este curso, serás capaz de:

• Examine recent legislative changes and their implications on tax credits, deductions, and overall tax liability.
• Comprender los ajustes anuales por inflación realizados por el IRS, incluidos los cambios en los tramos del impuesto federal sobre la renta, la deducción estándar y los importes de las exenciones personales.
• Advise clients on how to adjust their income and deductions to optimize their tax outcomes under the new thresholds.
• Develop sophisticated tax planning strategies that leverage new tax laws and IRS updates to minimize tax liability and maximize refunds.
• Dive deep into the SECURE Act 2.0 provisions, understanding its impact on retirement accounts, required minimum distributions (RMDs), and retirement savings strategies.
• Understand the recent changes to 1099-K reporting requirements and their implications for reporting income from third-party payment networks.
• Utilizar gráficos y elementos visuales exhaustivos a lo largo del curso para ilustrar conceptos fiscales complejos y cambios legislativos.

Al final del curso, los participantes deberán aprobar un examen final exhaustivo que abarcará todos los temas tratados a lo largo del curso. El examen es a libro abierto, y el PDF descargable que contiene el material del curso está disponible en la primera página del curso. Es necesario obtener una puntuación mínima de 70% para satisfacer el requisito de Formación Continua (EC) y obtener un Certificado de Aprobación. Los cursos superados con éxito se comunican a Hacienda en un plazo de tres días laborables.