Reviewing Individual Tax Returns
Two case studies. Two realistic returns to review for errors and opportunities.
Format
Webcast
Date
Jun 12, 2026
NASBA Field of Study
Taxes
Level
Intermediate
CPE Credits
2
Instructor
J. William Harden
Availability
Product Number
VCL2RIR260612
Catch errors on individual returns
The sheer volume of individual tax returns requiring preparation can create a work environment that invariably leads to errors or omissions. A trained eye can spot mistakes.
A case-based approach to learning return review
Two case studies focus on issues that individual return preparers and reviewers will frequently encounter in their practice:
- Section 199A (qualified business income deduction)
- Home office deduction
- Rental properties
- Hobby losses
- Organization and start-up costs
In-course application
Learners get access to two 2025 individual returns to review for:
- Errors
- Areas for improvement
- Opportunities to educate or advise the client
Developed with H.R. 1, commonly referred to as OBBBA, in mind, these returns are designed to provoke planning ideas for the modern client.
Key Topics
- Passive-activity losses
- Qualified business income deduction
- Home office
- Schedule C activity and hobby losses
- Business startups and deductions
- Alimony
- Discharge of debt
- H.R. 1, commonly referred to as OBBBA
Learning Outcomes
- Determine the proper tax treatment for certain rental property activities.
- Distinguish between hobbies and businesses.
- Determine the proper tax treatment for various startup costs by a new business.
- Identify the warning signs that a client might have unreported income.
Who Will Benefit
CPAs working with clients requiring up-to-date expertise in individual income taxation for the current tax season
Group ordering for your team
2 to 5 registrants
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US customers call 1-800-634-6780 (option 1)
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