The 20% QBI Deduction Is Now Permanent: Section 199A After 2025
The pass-through deduction that was set to expire at the end of 2025 is now a permanent fixture. What that means for entity choice and planning.
-
-
Quality Management Standards (SQMS No. 1) Are Now in Effect: A Firm Readiness Checklist
If your firm performs audits, reviews, compilations, or other attestation engagements, the profession’s quality rules have been rebuilt from the ground up. The AICPA’s Statements on Quality Management Standards (SQMS) replaced the older quality-control standards, and the core standard is now in effect. From quality control to quality management SQMS No. 1 requires a firm…
-
CPA CPE Reporting Periods & Deadlines by State (2026)
Completing your CPE hours is only half the job—you also have to complete them within the right window and report them by the right date. CPA CPE reporting periods and renewal deadlines are set by each state Board of Accountancy, and they vary just as much as the hour requirements do. Missing a deadline can…
-
The New Car Loan Interest Deduction: Who Qualifies
The 2025 law revived a deduction for personal car-loan interest — but only for certain vehicles, within income limits, and only through 2028.
-
Cryptocurrency and Digital Asset Tax Reporting: A 2025 Primer
Digital assets are firmly on the IRS radar. Here is what preparers need to know about the digital-asset question, new broker reporting, and common client mistakes.
-
Enrolled Agent CPE Requirements 2026: Hours & Ethics
If you hold an Enrolled Agent (EA) credential, staying current on your continuing professional education (CPE) is not optional—it is what keeps your license to represent taxpayers before the IRS active. This guide breaks down the 2026 Enrolled Agent CPE requirements in plain language: how many hours you need, the annual minimums, the ethics rule,…
-
New 1099-K and 1099-NEC Reporting Thresholds: What Changed for 2025 and 2026
The 2025 law rolled back the $600 1099-K threshold and raised the long-standing $600 threshold for 1099-NEC and 1099-MISC. Here is the new landscape.
-
What Happens If You Miss Your CPE Deadline?
Missing a CPE deadline is stressful but usually fixable. Here is what typically happens — and how to get back into good standing.
-
AFSP Requirements 2026: AFTR, Hours & Record of Completion
The Annual Filing Season Program (AFSP) is the IRS’s voluntary program for tax return preparers who are not attorneys, CPAs, or Enrolled Agents but still want to demonstrate competence—and keep limited rights to represent their clients. Earning the AFSP Record of Completion each year takes planning, because the hours reset on December 31 and the…
-
CPE Carryover Rules: Can You Roll Over Extra Credit Hours?
Earned more CPE than you needed? Some boards let you carry hours forward — but the rules vary widely. Here is how carryover works.
