Don Farmer's 2026 Corporate/Business Income Tax Workshop - VIRTUAL
8.00 Credits
Member Price $370
Non-Member Price $470
Overview
Significant legislative changes and ongoing technical challenges will shape 2026 business tax return preparation. In this workshop, you’ll review the latest developments affecting corporations and non-corporate businesses, along with key planning considerations for the upcoming filing season. Topics include major new tax legislation, recurring compliance issues, and areas that frequently create reporting challenges. Using practical examples and clear explanations, this course will help you identify planning opportunities, avoid common pitfalls and approach 2026 business returns with greater confidence.
Highlights
- Legislative and Regulatory Developments
- Corporate Taxation (C Corporations)
- S Corporations
- Partnerships and LLCs Taxed as Partnerships
- Accounting Methods and Timing Issues
- Business Credits and Incentives
- Depreciation and Capital Recovery
- IRS Enforcement and Compliance Trends
- Tax Planning Strategies
Prerequisites
Experience with at least one tax season
Designed For
CPAs and tax professionals with a general understanding of individual and business taxation involved in preparation or review of tax returns or providing tax planning advice to individuals or businesses.
Objectives
Upon completion of this course, participants will be able to:- Identify significant federal tax law changes affecting corporate and pass-through entity taxation for 2026.
- Analyze the impact of recent legislation, Treasury regulations and IRS guidance on business tax reporting.
- Evaluate tax planning opportunities related to business income, deductions, credits and accounting methods.
- Apply rules governing basis, distributions and entity-level versus owner-level reporting.
- Assess compliance risks and IRS enforcement trends affecting corporate and business taxpayers.
- Recognize recurring technical problem areas in corporate and pass-through return preparation.
- Integrate inflation-adjusted provisions and statutory changes into 2026 tax planning strategies.
Preparation
None.
Notice
Leader(s):
Leader Bios
Nicholas Preusch, CPA
Nicholas Preusch, CPA, JD, LLM, is a tax manager with PBMares, LLP, in Fredericksburg, VA, where he works with high wealth individuals and mid- to large-size companies focusing on tax controversy and complex tax issues. In addition, Nicholas is an adjunct professor at the University of Mary Washington. Nicholas has been published in the AICPA’s Journal of Accountancy and Tax Adviser, and in CCH’s Journal of Tax Practice and Procedure. He co-authored the textbook Tax Preparer Penalties and Circular 230 Enforcement, published by Thomson Reuters. Nicholas was named one of the VSCPA’s Top 5 Under 35 in 2017. Prior to joining private practice, Nicholas started his career as an IRS Revenue Agent. He later joined the IRS Office of Professional Responsibility as an enforcement attorney. While at OPR, he was the lead attorney on several milestone cases such as Gass and Pezzo. Nicholas is a graduate of Carthage College, degree in Accounting and Business; he has also earned a Master of Science in Accounting from the University of Connecticut, his JD from Case Western Reserve University, and his LLM in Taxation from Georgetown University.
Non-Member Price $470
Member Price $370