Asset character, basis, and holding period
50 planned instructional minutes
Capital Gains and Form 8949
Basis, Adjustments, Netting, and Return Review
Reconcile investment dispositions from source records through basis, holding period, Form 8949 adjustments, capital-loss netting, and the 2026 preferential-rate thresholds. Reserve applications address home sales and installment reporting.
- Audience
- Enrolled Agents and CPAs
- Level
- Intermediate
- Practice edition
- TY2026
- Proposed category
- Federal Tax Law
Tax-year and release status
Use verified 2026 thresholds and current substantive law. Earlier instructions are used only for continuing mechanics; no final 2026 line mapping or complete-return calculation is certified.
4 live IRS CE hours are proposed, not approved or currently awarded. Provider and program approval, qualified human review, and actual duration evidence are required before a credit-bearing offering. Self-study hours require separate validation. CPA CPE acceptance depends on the applicable board and sponsor rules.
Enrollment will open once course availability, schedules and applicable enrollment terms are confirmed.
Core instruction and reserve applications
Four 50-minute core modules provide 200 planned instructional minutes. Two 30-minute reserve modules bring the library to 260 minutes, exactly 30% additional instruction. Unused reserves do not increase a learner's credit award.
Form 8949 reconciliation and wash-sale adjustments
50 planned instructional minutes
Capital-gain rate stacking and NIIT
50 planned instructional minutes
Capital-loss netting, carryovers, and review
50 planned instructional minutes
Principal-residence gain and exclusions
30 planned instructional minutes
Installment-sale principal and interest
30 planned instructional minutes
Preparation and practice
Working familiarity with Form 1040 and basic income, deduction, and credit concepts is recommended. Six synthetic 2026 issue workpapers support manual-entry practice. They are not complete returns, IRS ATS scenarios, or a certified native software import. No real taxpayer data or live transmission is supplied.
Private instructor resources
The owner-delivered master includes teaching text, worked cases, 18 reviews, and a 26-item final bank for balanced 20-question administrations. Suggested forms overlap; they are not disjoint retests. Full PDFs and answer banks are not publicly hosted. Future learner access requires verified identity and course-specific entitlement enforced server-side.
Course access status