This course is essential for the tax practitioner who wants to update their knowledge of business income taxation. This course will provide a comprehensive review of Form 1040 business complexities for the 2026 tax year. Included will be a thorough review of all tax changes affecting the 2026 tax year with Comprehensive Coverage of the New Updates and Clarifications of OBBBA for 2026.

IMPORTANT: There have been many new 2026 clarifications & updates to OBBBA and this course will focus on tax planning and strategies in this environment.

Hear what attendees have to say about Art Werner's seminars:

"Excellent Presentation, full of details and made it interesting, well done!" - George M.

"Art Werner is able to correspond course material to real-world examples, and that makes his courses really shine." - Dave K.

"Extremely well presented and informative." - Jane J.

"Art Werner is another great instructor at ACE, whose war stories and ability to relate abstruse concepts to his audience are par excellence." - Stuart E. L.

Click here to view a detailed table of contents.

Topics & Learning Objectives Include:

• 2026 Changes Made by OBBBA
  
• IRC §199A
  
• Bonus Depreciation 
• IRC §179
  
• Bonus Depreciation Versus IRC §179
  
• Amortization and IRC §197
  
• Business Income Issues
  
• Business Deduction Issues
  
• Business Real Estate Issues
  
• Self-Employment Tax Issues
  
• Hobby Losses and Profit Motive
  
• Qualified Plans and IRAs
  
• 2026 Cases, Regulations and Guidance
  
• Conclusion and Action Plan
• Click here to view a detailed table of contents

Arthur Werner is one of the most prominent Federal Tax lecturers in the nation, with a special expertise in Estate, Trusts and Elder Law issues.