ASSESSMENT 01
Taxes
Tax Cuts & Jobs Act - Individual Tax Preparation (2026)
The Tax Cuts and Jobs Act of 2017 (TCJA), signed into law during the closing days of 2017, significantly affects tax planning and the income tax liability for many taxpayers. This course will examine the…
3 creditsRecommended continuing education
QAS Self-StudyLearn on your schedule
10 chaptersA structured learning path
4 exams listedReview assessment options below
01 THE BIG PICTURE
A closer look
at this course.
The Tax Cuts and Jobs Act of 2017 (TCJA), signed into law during the closing days of 2017, significantly affects tax planning and the income tax liability for many taxpayers. This course will examine the principal changes affecting individual taxpayers made by the TCJA and the current limits applicable to them.
It examines the provisions of the TCJA with increased potential to affect the taxation of individuals related to changes in:
- Individual and capital gains tax rates;
- Standard deduction and exclusions;
- Income and adjustments to income;
- Itemized deductions in Form 1040 Schedule A;
- Form 1040 Schedule C;
- Tax credits;
- Individual alternative minimum tax (AMT);
- Taxation of unearned income of minor children;
- Qualified tuition plans;
- ABLE accounts;
- Tax treatment of student loan indebtedness discharges;
- Net operating losses; and
- Affordable Care Act individual responsibility requirement.
In addition, it will consider the business-related TCJA provisions affecting individual taxpayers, including the pass-through deduction for qualified trades or businesses under IRC §199A, and the provisions of the One Big Beautiful Bill Act (OBBBA) that impact the TCJA provisions in 2026 and 2026.
02 LEARNING WITH PURPOSE
What you’ll
take away.
6 learning objectivesApply the provisions of OBBBA effective in 2025 and 2026 to affected TCJA provisions;
Recognize and apply the individual income and capital gains tax rates applicable to the current year;
Identify the current year deductions, exclusions, adjustments and tax credits;
Calculate the alternative minimum tax (AMT) and Kiddie tax;
List the changes affecting Section 529 plans, ABLE accounts, discharge of student loan indebtedness, accounting for net operating losses and the individual responsibility requirement under the Affordable Care Act; and
Calculate the pass-through deduction available under IRC §199A.
03 YOUR LEARNING PATH
One chapter
at a time.
01Chapter 1 -Tax Cuts & Jobs Act – Individual Tax Preparation
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Open lesson in student portal02TOPIC TCJA Provisions Affecting Tax Preparation
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Open lesson in student portal03TOPIC Summary - TCJA Provisions Affecting Tax Preparation
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Open lesson in student portal04Chapter 2 - Tax Cuts & Jobs Act – Individual Tax Preparation
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Open lesson in student portal05TOPIC TCJA Provisions Affecting Individuals
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Open lesson in student portal06TOPIC Summary - TCJA Provisions Affecting Individuals
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Open lesson in student portal07Chapter 3 - Tax Cuts & Jobs Act – Individual Tax Preparation
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Open lesson in student portal08TOPIC Business-Related TCJA Provisions Affecting Individual Taxes
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Open lesson in student portal09TOPIC Summary - Business-Related TCJA Provisions Affecting Individual Taxes
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Open lesson in student portal10Glossary - Tax Cuts & Jobs Act – Individual Tax Preparation
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Open lesson in student portal04 YOUR STUDY RESOURCES
Everything in
its right place.
Course materials and resource information, together in one place.
Course study materialsStudy resources may be included inside the enrolled course lessons.
Open course study area Materials, license & usage information
Copyright 2026 by Winn Publications ALL RIGHTS RESERVED. NO PART OF THIS COURSE MAY BE REPRODUCED IN ANY FORM OR BY ANY MEANS WITHOUT THE WRITTEN PERMISSION OF THE COPYRIGHT HOLDER. All materials relating to this course are copyrighted by Winn Publications. Purchase of a course includes a license for one person to use the course materials. Absent specific written permission from the copyright holder, it is not permissible to distribute files containing course materials or printed versions of course materials to individuals who have not purchased the course. It is also not permissible to make the course materials available to others over a computer network, Intranet, Internet, or any other storage, transmittal, or retrieval system. This document is designed to provide general information and is not a substitute for professional advice in specific situations. It is not intended to be, and should not be construed as, legal or accounting advice which should be provided only by professional advisers. No advance preparation needed Program Level - Basic Program prerequisites - None Delivery method - QAS self-study Recommended CPE credits - 3 Recommended field of study - Taxes
05 PUT YOUR KNOWLEDGE TO WORK
Your course
assessments.
Review the exams listed for this course. Take your assessments in the student portal. Follow this course’s exam completion requirements.
ASSESSMENT 02
Chapter 2 Review - Tax Cuts & Jobs Act – Individual Tax Preparation
MyCECentral enrollment requiredView exam detailsASSESSMENT 03
Chapter 3 Review - Tax Cuts & Jobs Act – Individual Tax Preparation
MyCECentral enrollment requiredView exam detailsASSESSMENT 04
Final Exam - Tax Cuts & Jobs Act – Individual Tax Preparation
MyCECentral enrollment requiredView exam details06 BEFORE YOU BEGIN
The details
that matter.
- Program level
- Basic
- Program prerequisites
- None
- Delivery method
- QAS Self-Study
- Recommended CPE credits
- 3
- Recommended field of study
- Taxes
- Education type
- tax_cpe
- Tax CPE credits
- 1.00
- IRS CE program number
- NBOAN-T-00019-23-S
Requirements & course notices
No advance preparation needed
Confirm that this course meets your individual professional and licensing requirements before enrolling. Review the course information and contact our team if you need guidance.
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