December 2025 Tax Update and Planning Strategies MicroCast - 1 Hour CPEDecember Update: Tax Changes, Planning Rules, and Practical Guidance Learning Objective: By taking this course the student will learn about: tax ramifications of below market loans, draft Form 1098 LVI, big changes for catch up contributions, collection statute expiration date, pass through entity (PTE) elective tax is still viable, 2025 employer OT reporting penalty relief, IRS direct file program suspended, 2025 tax filings by the numbers, student

away from home travel

Depreciation mistakes can create significant long-term tax consequences

This course explains how the deduction works

not after notices arrive

Under Section 6511

Everything Your Firm Needs for Year-Round CPE — Includes 5 Members for $1

technical issues that can trip up even seasoned professionals

and client service

Misapplying the rules—or failing to properly sequence deductions—can reduce tax savings or eliminate eligibility entirely

2 Nano CPEGo beyond basic prompts to extract deeper insights and reduce errors

Grow in a way that supports both profit and quality of life

While it’s a federal CPE course