So, What’s New? Tax Update for Individuals and Business
You have one year from airing date to use this course as credit.
Continuing Education
CPE Program Knowledge Level: Update
3 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0171
IRS/RPO Approved Program
#7ZBUJ-U-00122-25-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-U-00122-25-S (QAS Self Study) Archive
Federal Tax Law Update (3 Hours)
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For this 3 credit program you need to have purchased a 15 Credit or 3 Credit package.
Program Content
This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page.
The program, through a lively round-table discussion and real time interaction with the audience, looks at the administrative and legislative changes to the rules affecting the filing of both individual and business returns for the 2024 tax year, and any prospective changes likely to come. Panelists will provide updates on the start of the current filing season and review changes to forms and schedules. Panelists will discuss recent and prospective legislative and administrative developments, especially those that affect the filing of 2024 returns, to ensure complete understanding.
By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of the changes to tax forms for the 2024 filing season, new legislation and guidance affecting those returns, and how to avoid the potential problems that may arise.
Program Learning Objectives
- Identify the form used to claim the section 45Q carbon oxide sequestration credit.
- Identify the form used to take any residential clean energy credit carryforward from 2023 or to carry the unused portion of the residential clean energy credit to 2025.
- Identify the form used to figure the increase in tax for the recapture of investment credit claimed.
- Identify the form used to report an exception to the 10% additional tax on an early distribution from a qualified retirement plan, including an IRA.
Program Outline
Individual Returns
- Changes to Forms and Schedules
- Inflation Adjustments
- Significant IRS Regulations and Other Guidance
- Anticipated Problems
Expiring Individual Tax Provisions
- Rates
- Deductions
- Credits
- Exclusions
- AMT
- ABLE Accounts
Business Return
- Changes to Forms and Schedules
- Inflation Adjustments
- Significant IRS Regulations and Other Guidance
- Anticipated Problems
Expiring Business Tax Provisions
- Section 199A Deduction
- Limitations on Losses
- Expensing
- Other Provisions
Panelists
Moderator
![](/images/panelists/alan-Pinck.jpg)
Alan Pinck, EA
A. Pinck & Associates
Alan Pinck is an Enrolled Agent with over 30 years of tax preparation experience in the San Francisco Bay Area. He has built a practice specializing in individual, small business tax preparation and audit representation. You have seen Alan presenting at NTPI events, CSEA Super Seminar, Spidell Publishing as well as a variety of other presentations for tax groups and small business associations. Having represented thousands of tax returns in audit, Alan has obtained tremendous insight of the audit process as well as knowledge on a wide variety of tax issues.
IRS Panelists
![Darron Hamilton](/images/panelists/Darron-Hamilton.jpg)
Darron Hamilton, J.D., LL.M
Senior Technical Advisor, Tax Forms and Publications Division, Internal Revenue Service
With over a decade of experience at the IRS, Mr. Hamilton has held a variety of positions, including Senior Technical Advisor to the Deputy IRS Human Capital Officer, Senior Operations Advisor for the Media and Publications Division, Section Manager for the 1040 Family section of Tax Forms and Publications, and Lead Tax Law Specialist for the Individual Branch of Tax Forms and Publications. Prior to joining the IRS, Darron practiced law in the private sector, specializing in tax planning for businesses and high-net-worth individuals.
![Veronica Tubman](/images/panelists/Veronica-Tubman.jpg)
Veronica Tubman
Senior Tax Specialist, Communications and Liaison, Internal Revenue Service
Ms. Tubman has worked for the Internal Revenue Service (IRS) for over 40 years. She began as a Revenue Officer collecting taxes and securing outstanding tax returns. During that time, she worked primarily to educate taxpayers on their tax filing and paying obligations, and provided guidance and service on numerous financial issues to help taxpayers resolve their tax concerns. Currently ,Veronica is a Tax Specialist and provides outreach to small business owners, community associations, self-employed individuals, practitioners, payroll preparers, tax professionals and other diverse groups as well as state, local and federal agencies throughout Maryland and surrounding states. She is a member of the National Webinar Cadre and is firmly committed to increasing educational resources, sharing key tax messages, maintaining open lines of communication, and developing working partnerships. Veronica has a Bachelor of Science degree in Business Administration with a minor in Accounting from Morgan State University. She remains thankful for the opportunity to serve others.
Industry Panelists
![David-Mary-Mellem](/images/panelists/David-Mary-Mellem.jpg)
David L. & Mary R. Mellem, EA
Partners at Ashwaubenon Tax Professionals
David and Mary prepare approximately 1,300 tax returns for individuals, corporations, partnerships, estates, and trusts. 2025 represents David's 47th year and Mary's 41st year of income tax preparation. They are the partners of Ashwaubenon Tax Professionals.
In addition to teaching tax seminars and preparing tax returns, David and Mary provide research/consulting services for Federal tax matters for fellow tax professionals.
David and Mary are tax references for many sources including www.money.cnn.com and Green Bay area TV stations. Mary has been a guest on Wisconsin Public Radio several times. They have been quoted in various newspapers around the country and have published articles in NATP's Tax Practitioner Journal and NAEA's EAJournal. David and Mary have both been guest panelists on the TaxTalkToday show sponsored by NAEA. Mary has also been a guest on the Larry Meiller Show on Wisconsin Public Radio several times over the past few tax seasons to answer call-in questions from the listening audience and is scheduled to appear again this season.
They are both members of NATP, NAEA and Fellows of NTPI. They have served on various NAEA committees. David is a past editor of the NAEA EAJournal and has served on the NAEA Education Committee and NAEA Education Foundation. Mary has written the Client Newsletters for the NAEA Journal for several years, and has served on the Public Relations Committee and the NAEA Education Foundation.
Content Consultant
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David F. Windish, J.D., LL.M
Content Consultant
David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the Institute for Business Planning.
Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.
Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.