Maryland Society of Accounting & Tax Professionals
Tax Education for Business Owners & CFOs
Curated CPE courses and on-demand learning for business owners, CFOs, and financial decision-makers who want to understand tax strategy and compliance.
No CPE or CE credit needed? You can take any course for the knowledge and skip the polls and quizzes.
Upcoming Live Courses
Scheduled webinars and in-person sessions designed for business owners and financial leaders. Attend for the knowledge only — no need to complete polls or quizzes unless you want CPE credit.
2026 Payroll and Year-End Reporting Update, Rebroadcast
Betty Stehman, CPA
Rebroadcast. Comprehensive update on federal payroll tax law — 2026 FICA thresholds, OBBBA tip and overtime deduction provisions, Form 941 quarterly reconciliation, Forms W-2 and W-3, Maryland FAMLI considerations, year-end errors, and amended return procedures.
OBBB Impact on Home Office and §179 Deduction, Rebroadcast
Dr. Tony Curatola
Rebroadcast. OBBB made sweeping, permanent changes to the home office deduction and §179 expensing, while reshaping bonus depreciation, mortgage interest/PMI rules, and the §121 home sale exclusion. Covers qualifying a home office under §280A and §183 case law, Actual vs. Simplified methods, depreciation planning, §1245 recapture on disposal, and selling a home with business use.
Maximizing the Value of Fringe Benefits After OBBB for 2026, Rebroadcast
Dr. Tony Curatola
Rebroadcast. The 2026 fringe benefit landscape with attention to OBBB changes — statutory benefits under IRC §§ 79, 117(d), 119, 125, 127, and 129, incidental fringes under § 132, nondiscrimination and substantiation rules, and W-2/1099-NEC consequences. Includes permanent § 127 educational assistance, restored bicycle commuting exclusion, increased dependent care limit, permanent paid family and medical leave credit, and the § 274(o) meals deduction change.
Business Interest Expense Limitation Rules under OBBB in 2026, Rebroadcast
Dr. Tony Curatola
Rebroadcast. IRC § 163(j) as it applies in 2026 — the limitation formula, ATI computation with OBBB's restored add-backs, floor plan financing and its bonus depreciation trade-off, the § 448(c) small business exception, excepted trades and businesses, the permanent excess business loss limitation, and Form 8990 reporting. Covers partnership vs. S corporation carryforwards and closes with the § 199A deduction, widened phase-outs, and the $400 minimum.
OBBB Tax Credits for Small Business Owners and Employees, Rebroadcast
Dr. Tony Curatola
Rebroadcast. Walks through the business credits most likely to apply to small business clients, with OBBB's changes flagged throughout: FICA tip credit, differential wage payment credit, paid family and medical leave credit and its premium option, small employer health insurance credit, disabled access credit, the expiring work opportunity credit, the expanded childcare credit, and the SECURE 2.0 pension start-up credit. Also covers Maryland cybersecurity incentives, Form 3800 ordering, § 174A research expensing, and the permanent § 199A deduction.
Tax Issues and the Gig Worker in 2026, Rebroadcast
Dr. Tony Curatola, Drexel University
Roughly 80 million Americans earn gig income, and OBBB reshaped how much of it gets reported. Covers classification as hobbyist, employee, or independent contractor; the reporting maze across Forms W-2, 1099-MISC, 1099-NEC, and 1099-K, including double-counting risk; OBBB's new § 224 tip deduction and overtime deduction with phase-outs and sunset after 2028; vehicle expenses and the new car loan interest deduction; the QBI deduction; and taxpayer and preparer penalties.
OBBB 2026 Guide to IRC 280A Rental Tax Strategies, Rebroadcast
Dr. Tony Curatola, Drexel University
Residential rental property looks straightforward until personal use enters the picture. Covers rental income, repair-versus-capitalization under Reg. § 1.263(a)-3, depreciation with OBBB's permanent 100% bonus depreciation and expanded § 179 limits, passive activity and at-risk limitations, the LCM basis rule for converted residences, § 280A personal use day classification and the three-tier expense ordering rule, plus the $40,000 SALT cap.
The Big Beautiful Bill: 2026 Tax Update — Webinar
Bob Jennings, CPA, EA; Terry Bakker, CPA, EA
Reviews all income tax changes of the 2025 OBBBA including individual and business changes. Explains the background behind every change with examples and citations. Covers new deductions on tips, overtime and auto loan interest, changes to credits, itemized deductions, educator expenses, charity, Sec. 179, bonus depreciation, new bonus write-off for buildings, and employer fringe benefits.
On-Demand Learning
Self-paced courses you can take anytime. Access expires one year from enrollment. If you want CPE credit, pass the end-of-course quiz with 70% (unlimited attempts). Otherwise, take the course for knowledge and skip the quiz.
Categorizing Workers and the New Overtime and New Independent Contractor Rules for 2026
Reviews IRS and Department of Labor rules for categorizing workers, the finalized overtime and independent contractor rules, noncompete guidance, and how to ensure workers are paid and classified correctly. Self-paced — pass the end-of-course quiz with 70% (unlimited attempts) to earn credit.
Employee vs. Independent Contractor: Navigating Worker Classification in 2026
Practical review of federal worker classification standards, including IRS common-law factors, behavioral/financial/type-of-relationship tests, Section 530 safe harbor relief, red flags for misclassification, and the IRS Voluntary Classification Settlement Program (VCSP). Self-paced — pass the end-of-course quiz with 70% (unlimited attempts) to earn credit.
All About Those New TRUMP Accounts
The One Big Beautiful Bill Act introduced TRUMP Accounts (Tax Relief for U.S. Minors and Parents), a new tax-advantaged savings vehicle for U.S. citizen children under age 8. Covers contribution limits, the federal $1,000 seed contribution for eligible newborns, investment options, distribution rules, and comparisons to 529 plans, Coverdell ESAs, and custodial accounts. Self-paced — pass the end-of-course quiz with 70% (unlimited attempts) to earn credit.
Maximizing the Value of Fringe Benefits After OBBB for 2026
Covers the 2026 fringe benefit landscape with attention to OBBB changes. Works through statutory benefits under IRC §§ 79, 117(d), 119, 125, 127, and 129 and incidental fringes under § 132, plus nondiscrimination, substantiation, and W-2/1099-NEC reporting. Includes OBBB provisions for educational assistance, bicycle commuting, dependent care, paid family and medical leave, moving expenses, and the § 274(o) meals deduction change. Self-paced — pass the end-of-course quiz with 70% (unlimited attempts) to earn credit.
OBBB Impact on Home Office and §179 Deductions
OBBB made sweeping, permanent changes to the home office deduction and §179 expensing, while also reshaping bonus depreciation, mortgage interest/PMI rules, and the §121 home sale exclusion. Covers qualifying a home office under §280A and §183 case law, choosing between the Actual and Simplified deduction methods, depreciation planning under the new §179/bonus depreciation rules, §1245 recapture on disposal, and the tax treatment of selling a home with business use. Self-paced — pass the end-of-course quiz with 70% (unlimited attempts) to earn credit.
Business Interest Expense Limitation Rules under OBBB in 2026
Covers IRC §163(j) as it applies in 2026: the limitation formula, the ATI computation with OBBB's permanently restored depreciation, amortization, and depletion add-backs, the floor plan financing component and its bonus depreciation trade-off, the §448(c) small business exception, excepted trades and businesses, the permanent excess business loss limitation, and Form 8990 reporting. Substantial attention to pass-through entities, where partnerships and S corporations diverge on carryforwards and basis, plus the §199A deduction with widened phase-outs and the new $400 minimum. Self-paced — pass the end-of-course quiz with 70% (unlimited attempts) to earn credit.
OBBB Tax Credits for Small Business Owners and Employees
Walks through the business credits most likely to apply to small business clients, with OBBB's changes flagged throughout: the FICA tip credit, differential wage payment credit, paid family and medical leave credit and its new premium option, small employer health insurance credit, disabled access credit, the expiring work opportunity credit, the expanded childcare credit, and the SECURE 2.0 pension start-up credit. Also covers state cybersecurity incentives including Maryland's, credit ordering on Form 3800, §174A research expensing, and the permanent §199A deduction. Self-paced — pass the end-of-course quiz with 70% (unlimited attempts) to earn credit.
Tax Issues and the Gig Worker in 2026
Roughly 80 million Americans earn gig income, and OBBB reshaped how much of it gets reported. This two-hour course covers classification as hobbyist, employee, or independent contractor; the reporting maze across Forms W-2, 1099-MISC, 1099-NEC, and 1099-K; OBBB's new § 224 tip deduction and overtime deduction; vehicle expenses and the new car loan interest deduction; the QBI deduction; and taxpayer and preparer penalties. Self-paced — pass the end-of-course quiz with 70% (unlimited attempts) to earn credit.
OBBB 2026 Guide to IRC 280A Rental Tax Strategies
Residential rental property looks straightforward until personal use enters the picture. This two-hour course covers rental income, repair-versus-capitalization, depreciation of real and tangible personal property with OBBB's permanent 100% bonus depreciation and expanded § 179 limits, passive activity and at-risk limitations, the § 280A expense ordering rule, and OBBB's revised information reporting thresholds and the $40,000 SALT cap. Self-paced — pass the end-of-course quiz with 70% (unlimited attempts) to earn credit.