This course will be an overview of: Adjustments to gross income, including OBBBA deductions (tips, overtime, car loan interest, senior deduction), educator expenses, IRA/HSA contributions, and alimony changes Itemized deductions: medical threshold, SALT cap, mortgage interest limits, disaster losses, and charitable substantiationKey tax credits: child tax credit, adoption credit, education credits, EITC, saver's credit, and employer childcare enhancementsOther taxes: AMT, AMT 2026 changes, self-employment tax, Medicare surtax, net investment income tax, and coordination rulesQualified business income (QBI) deduction mechanics, limits, SSTB rules, and 2025 vs. 2026 threshold updatesSpecial provisions: standard deductions, age/blind add-ons, dependent rules, estimated tax, penalty relief, and digital asset reportingWE RECOMMEND USING GOOGLE CHROME