Surgent's Top Individual Tax Planning Strategies
Overview
Individual tax planning strategies for 2026 and beyond will take their cue from the many tax advantageous tax law changes enacted in the One Big Beautiful Bill Act (OBBBA). Many of the OBBBA changes are very favorable to individual taxpayers. Taxpayers and their clients now have the opportunity to utilize these new planning strategies. Tax practitioners must know about these new changes and the planning strategies associated with them to maximize the advantages to their clients. This program will cover tax changes from 2025 that impact individuals and provide individuals with significant tax reduction opportunities for 2026.
Highlights
- Extension and enhancement of reduced rates and the standard deduction
- The temporary senior deduction
- Extension and enhancement of increased Child Tax Credit
- Extension and enhancement of increased estate and gift tax exemption amounts
- Contributions to ABLE accounts and benefitting from the Saver’s Credit
- Increased SALT deduction
- Deduction for car loan interest
- Using Trump Accounts
- Extension and enhancement of paid family and medical leave credit
- Enhancement of Adoption Credit, the dependent care assistance program and the child and dependent care tax credit
- Tax credit for contributions of individuals to scholarship granting organizations
- Additional expenses treated as qualified higher education expenses for purposes of 529 accounts
- Individual charitable contributions
- Health savings account related tax changes
Prerequisites
None
Designed For
Accounting and finance professionals who need to know about tax planning opportunities for 2025 and later
Objectives
- Advise individual clients on tax changes and planning opportunities associated with those changes in 2026 and after
Preparation
None
Notice
This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by Surgent Professional Education.
Leader(s):
Leader Bios
Michael Tucker
Michael J. Tucker is an employee of Surgent McCoy CPE, LLC and a consultant for the accounting firm of T.M. Byxbee Co. in Hamden, CT. He is the author of many professional articles and a veteran TV and live-seminar presenter. In addition, he heads up Surgent McCoy’s webinar efforts, where he writes and hosts many of the webinars Surgent McCoy sponsors and presents. Mr. Tucker was a professor at Quinnipiac University in Hamden, CT and worked with KPMG Peat Marwick and Deloitte & Touche. Mr. Tucker received his J.D. from New York University, his LL.M. from Georgetown University Law Center, and his Ph.D. from the University of Houston. 10/2013
Non-Member Price $129.00
Member Price $99.00