VUE D'ENSEMBLE

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.

L'IRS procède à des ajustements annuels en fonction de l'inflation, notamment en modifiant les tranches de l'impôt fédéral sur le revenu, la déduction standard, etc.

Objectifs d'apprentissage :

A l'issue de ce cours, vous serez en mesure de :

• Examine recent legislative changes and their implications on tax credits, deductions, and overall tax liability.
• Understand the annual inflation adjustments made by the IRS, including changes to federal income tax brackets, the standard deduction, and personal exemption amounts.
• 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.
• Utilize comprehensive charts and visuals throughout the course to illustrate complex tax concepts and legislative changes.

À la fin du cours, les participants devront passer un examen final complet couvrant tous les sujets abordés tout au long du cours. L'examen est à livre ouvert, et le PDF téléchargeable contenant le matériel de cours est disponible sur la première page du cours. Un score minimum de 70% est nécessaire pour satisfaire à l'exigence de formation continue (FC) et obtenir un certificat d'achèvement. Les cours réussis sont signalés à l'IRS dans les trois jours ouvrables.