June 2026 Tax Update and Planning Strategies MicroCast - 1 Hour CPEJune 2026 Briefing: What Tax Pros Need to Know Learning Objective: By taking this course the student will learn about: Final Regs for Tips Deduction, 2026 draft Forms 1099 MISC and 1099 NEC, employer educational assistance plans, unauthorized refunds paid by IRS, proposed changes to Sec 199A deduction, military resident state option, Sec 1031 depreciation when exchanging residential for commercial, refund statute of limitations, capitalize or expense

capital loss and passive loss carryovers

When used properly

This nano-learning course examines cost segregation strategies

unauthorized refunds paid by IRS

ear-end is when smart investing and smart tax planning finally meet

Built for practical

and related-party reporting rules helps practitioners avoid compliance problems while identifying valuable tax planning opportunities

and distribution requirements associated with Health Savings Accounts (HSAs)

and tax planning considerations that apply when taxpayers rent property to a business they materially participate in

including pass-through taxation and the avoidance of corporate-level income tax

This 16-minute nano-learning course teaches tax and accounting professionals how to stop scope creep by clearly defining service boundaries

Net Operating Loss Deduction