Unemployment, repayments, and benefit classification
50 planned instructional minutes
Unemployment, Social Security and Other Income
Inclusion, Exclusions, Recoveries, and Return Reconciliation
Classify unemployment, Social Security, tax refunds, canceled debt, wagering receipts, and state paid-leave benefits using evidence and provision-specific rules. Distinguish taxable amounts from withholding and apply the 2026 wagering-loss limitation.
- Audience
- Enrolled Agents and CPAs
- Level
- Intermediate
- Practice edition
- TY2026
- Proposed category
- Federal Tax Law
Tax-year and release status
Use 2026 law for current reporting. A 2026 recovery can require actual earlier-year deduction facts; those historical inputs are not relabeled as 2026 amounts.
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.
Social Security inclusion and statutory income measures
50 planned instructional minutes
Recoveries and the tax-benefit rule
50 planned instructional minutes
Canceled debt, insolvency, and reporting review
50 planned instructional minutes
2026 wagering income and loss limitations
30 planned instructional minutes
State paid family and medical leave
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