Limited Partners & Self-Employment Tax
The Fifth Circuit ruling and the developing circuit split over when state-law limited partners and LLC members may claim the passive-partner SE tax exclusion — and why the taxpayer’s jurisdiction matters.
CE & CPE for Tax Professionals
2026 Federal Income Tax Update
One focused day to understand the federal tax changes, court decisions, filing rules, and IRS developments your clients will ask about in the 2027 filing season.
Live & in person only — no webinar or livestream option
- Thursday, November 12, 2026
- 8:00 a.m.–5:00 p.m. ET
- NYC Seminar & Conference Center, 114 W 26th St, New York, NY 10001
- 8 IRS CE
- 8 CTEC CE
- 8 NASBA CPE
- 8 Texas CPE
John Sheeley, EA, LTC — Founder, Tax Practice Pro
Why This Update Matters
2026 brings more change than a single memo can cover
Between new deductions, retirement-plan changes, reporting changes, depreciation opportunities, an open circuit split in the courts, and IRS administrative changes, this year gives practitioners a lot to track at once. Clients arrive with headlines and assumptions from social media and news coverage — your job is to separate what they’ve heard from the rules you actually have to apply.
This update is built for that gap. One day, working through the changes that will show up in real returns this coming filing season, with enough context to explain them to clients with confidence.
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New law, unsettled interpretation. A circuit split and fresh regulatory guidance mean the “right answer” now depends on the details of the client’s situation.
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Client assumptions need correcting. “No tax on tips” and “no tax on overtime” are already shaping client expectations — often incorrectly.
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The IRS itself is changing. Restructuring and new offices affect how penalty relief and practitioner support actually work in practice.
What We’ll Cover
A working practitioner’s agenda, not a headline summary
Eight hours built around the changes most likely to show up in client conversations and on 2026 returns.
“No Tax on Tips” & “No Tax on Overtime”
What clients have heard versus what the law actually allows, including caps, phaseouts, eligibility, and documentation.
SALT Cap Increase
The increased limitation, the phaseout calculation, and the practical impact for New York taxpayers.
Permanent 100% Bonus Depreciation
Current opportunities, transition issues, and relevant retroactive elections.
BOI & the Corporate Transparency Act
The current FinCEN framework, under which domestic reporting companies are outside the requirement — and the remaining rules that principally affect foreign reporting companies.
Trump Accounts
How the new accounts work, what practitioners should watch for, and the developing regulatory framework.
Form 1099-DA & Digital-Asset Basis Reporting
The first live year of broker reporting, reconciliation problems, and how to handle records that don’t match the client’s information.
SECURE 2.0 Roth Catch-Up Contributions
The 2026 Roth catch-up mandate for affected higher-paid employees, including the $145,000 prior-year wage threshold and its practical consequences.
Information-Reporting Thresholds
Changes affecting Forms 1099-K and 1099-NEC/MISC, plus the recurring distinction between reportable receipts and taxable income.
IRS Administration & Practitioner Operations
IRS restructuring, the Tax Professional Management Office, Return Preparer Office functions, and changes involving first-time penalty relief and an automatic-exemption process.
The Annual Numbers
2026 tax brackets, standard deduction, retirement-plan limits, HSA limits, and the other inflation-adjusted figures practitioners need at their fingertips.
Final course coverage may be adjusted to reflect legislation, court decisions, and IRS guidance issued before the event. This is an update class, and developments may continue through November.
Your Instructor
Your Instructor: John Sheeley, EA, LTC
Founder, Tax Practice Pro
John Sheeley began his tax career in 1987 and passed the IRS Special Enrollment Examination in 1995. A National Tax Practice Institute fellow and SUNY Oswego graduate, he specializes in taxation for nonresident aliens, U.S. citizens living abroad, S corporations, legal cannabis businesses, and cryptocurrency.
As the founder of Tax Practice Pro, John is committed to practical education that helps tax professionals work smarter, respond confidently to change, and better serve their clients.
What You Receive
What registration includes
- Full-day, in-person federal tax update in New York City
- 8 IRS CE, 8 CTEC CE, 8 NASBA CPE, and 8 Texas CPE
- The 2026 AFSP self-study program
- Bonus video recordings
- Practical coverage designed for the coming filing season
Included Bonus
Registration also includes the 2026 AFSP self-study program, plus video recordings as a bonus. These materials are provided as part of your registration — they are separate from, and do not substitute for, the 8 hours of live, in-person CE/CPE credit earned by attending the event itself.
Details on the AFSP program (hours, exam requirements, and completion timelines) are provided as part of the program materials.
Pricing & Registration
Register by September 30 for the current rate
Pricing increases in two steps as the event approaches. September pricing is active now — October and November rates are shown for planning and are not yet available for checkout.
- Thursday, Nov. 12, 2026
- 8:00 a.m.–5:00 p.m. ET
- NYC Seminar & Conference Center, NYC
- In-person attendance only — no webinar or livestream option
| Registration type |
Current price
September
Through Sept. 30
|
October
Oct. 1–31
|
November
Nov. 1–12
|
|---|---|---|---|
| Tax Practice Pro member | $149 | $177 | $199 |
| Non-member | $297 | $347 | $399 |
| Register | Opens Oct. 1 | Opens Nov. 1 |
September Current price
Register by September 30
Tax Practice Pro member$149
Non-member$297
October Oct. 1–31
Tax Practice Pro member$177
Non-member$347
Registration opens Oct. 1
November Nov. 1–12
Tax Practice Pro member$199
Non-member$399
Registration opens Nov. 1
The member price is available to current Tax Practice Pro members. Choose the non-member rate if you do not currently hold a Tax Practice Pro membership.
Checkout is handled securely by Stripe. Tax Practice Pro never collects or stores your card details.
Location
Where the update takes place
NYC Seminar & Conference Center
114 W 26th St
New York, NY 10001
114 W 26th St
New York, NY 10001
- Thursday, November 12, 2026
- 8:00 a.m.–5:00 p.m. ET
- In-person attendance only
- Coffee and water provided all day; lunch is on your own
FAQ
Frequently asked questions
Is this event offered online?
No. It is live and in person only; there is no webinar or livestream option.
How much continuing-education credit is available?
8 IRS CE, 8 CTEC CE, 8 NASBA CPE, and 8 Texas CPE.
What is included with registration?
The in-person program, the 2026 AFSP self-study program, and bonus video recordings.
Who qualifies for member pricing?
Current Tax Practice Pro members.
How do I register?
Choose the appropriate member or non-member option and complete the secure Stripe-hosted checkout.
Where is the event?
NYC Seminar & Conference Center, 114 W 26th St, New York, NY 10001.
Who can answer registration questions?
John Sheeley at john@taxpracticepro.com or 800.943.1750.