Federal Income Tax Changes 2026 #291726

Course Description

Publication/Revision Date: This course was updated on 1/9/2026.

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2026as a result of passage of the SECURE Act 2.0, the retroactive provisions of the One Big Beautiful Bill Act (OBBBA) impacting 2025 and 2026 income, and the inflation-changed limits effective for 2026 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes.