On-Demand

2 CPE Credits

Surgent's Top Business Tax Planning Strategies

On-Demand
2 CPE Credits

This course is delivered as a recorded video. After completing all sessions, you must pass the final exam with a minimum score of 70% to receive credit.

Business strategies for 2025 are based on important tax changes made in the One Big Beautiful Bill Act (OBBBA). There are a number of important business tax changes that can be used to develop tax planning strategies that have great advantages for businesses and their owners. This program covers many important business tax changes and the implications for tax planning founded on them.

Learning Objectives

  • Alert business clients to legislative changes enacted in 2025 that would impact them
  • Advise business owner clients on adopting tax planning strategies that would reduce their tax liability for 2025 and later

Major Topics

  • Lower marginal tax rates made permanent
  • New, more generous depreciation rules for bonus and Section 179
  • Qualified production property and bonus depreciation
  • Full expensing of domestic research and experimental expenditures
  • Rev. Proc. 2025-28 and options for small taxpayers
  • Taking advantage of the QBI deduction
  • Taking advantage of the SALT cap and the pass-through entity tax
  • Form 1099 reporting changes
  • Deducting business interest and business losses
  • Taking advantage of the new Section 1202 tax regime

CPE Credits Available

2 CPE Credits
2
Taxes

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Enrolled Agent - IRS Credit Eligible
  • Individual Tax
  • Tax

Prerequisites

A basic understanding of the tax rules relating to individual income tax

Advanced Preparation

None

Intended Audience

Accounting and finance professionals who anticipate advising business clients in 2025 regarding strategies to reduce or eliminate federal income taxation

Provider

Surgent CPE

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