November 2025 Tax Update and Planning Strategies MicroCast - 1 Hour CPE

 2025 November Briefing on Key Tax Updates and Planning Rules Learning Objective:  By taking this course, the student will learn about the new Form 1099-DA; when thefts and scams qualify for a casualty loss; the new Form 1040, Schedule 1-A; proposed legislation to expand the “no tax on overtime”; premium tax credit paybacks in 2026; proposed tariff rebate checks; the beneficiary ten-year rule and RMDs; qualified health FSA expenses; property search expenses; reporting personal items sold on eBay; the election to treat qualified dividends as ordinary income; application of the lodging per diem; the Tax Court Corner; and the Tax Fraud Corner.   CPE Hours:  Federal Tax Subject = 1 CPE Credit / Total = 1 CPE Credit Accreditation:  CTEC, IRS, Enrolled Agents, NASBA CPA Field of Study:  Federal Tax Law  Publication Date: 11/1/2025  Instructional Delivery Method: Group Internet-Based Level:  Intermediate Prerequisites: None Advanced Preparation: No Advanc