Expense eligibility and medical deductions
50 planned instructional minutes
Itemized Deductions
2026 Eligibility, Limitations, and Deduction Choices
Build a supportable Schedule A from medical records, tax payments, debt documents, and charitable acknowledgments. Apply the 2026 SALT amount, charitable floor, nonitemizer alternative, and exact high-income deduction reduction.
- Audience
- Enrolled Agents and CPAs
- Level
- Intermediate
- Practice edition
- TY2026
- Proposed category
- Federal Tax Law
Tax-year and release status
The cases use 2026 amounts and enacted rules, not a relabeled 2025 Schedule A. Final released return forms and vendor mappings require separate verification.
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.
2026 SALT cap and modified-income reduction
50 planned instructional minutes
Charitable floor, ceilings, and substantiation
50 planned instructional minutes
Itemized versus nonitemizer comparison
50 planned instructional minutes
Qualified home debt and interest tracing
30 planned instructional minutes
Exact section 68 high-income reduction
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