<p>This course will be an overview of:</p> <ul> <li>Adjustments to gross income, including new OBBBA deductions, educator expenses, IRA/HSA contributions, and alimony changes</li> <li>Itemized deductions: medical threshold, SALT cap, mortgage interest limits, disaster losses, and charitable substantiation</li> <li>Key tax credits: child tax credit, adoption credit, education credits, EITC, and employer childcare enhancements</li> <li>Other taxes: AMT, self-employment tax, Medicare surtax, net investment income tax, and coordination rules</li> <li>Qualified business income (QBI) deduction mechanics, limits, SSTB rules, and 2026 updates</li> <li>Special provisions: standard deductions, age/blind add-ons, dependent rules, estimated tax, and penalty relief</li> </ul>