Surgent's Top Individual Tax Planning Strategies

Course Details

Date

Thursday, May 1, 2025 – Thursday, April 30, 2026

Field of Study

Taxation

Course Number

SU0300

CPE Credit

2.0 hours CPE credit

Level of Knowledge

Basic

Vendor

Surgent McCoy CPE, LLC

Prerequisites

A basic understanding of the tax rules relating to individual income tax

Description

The Inflation Reduction Act (IRA) and SECURE Act 2.0 both contained tax law changes that impact many individuals in 2023 and in later years. This program covers many of these changes as well as other tax topics that continue to impact individual income taxpayers.

Highlights

Impact of higher interest rates on individual income taxpayers
Using a health savings account as a retirement account
Making use of net Section 1231 losses to offset ordinary income
When individuals can take casualty losses, including loss on a personal residence due to casualty
Avoiding or limiting gain on sale of a personal residence
Taking advantage of the mortgage interest deduction
Avoiding the individual alternative minimum tax
Business loss limitation provisions impacting individuals
Broker basis reporting of digital assets
New IRS guidance on transfer of clean vehicle credits
Residential clean energy credits

Objectives

Advise individual clients on tax changes and opportunities in 2023 and after

Designed For

Tax practitioners who anticipate advising individual clients regarding tax planning opportunities for 2023 and later

Course Pricing

Member Fee Applicable if you are a HSCPA member in good standing.	$89.00
Non-Member Fee Applicable if you are not a HSCPA member.	$139.00
Your Price	$139.00