Many taxpayers fall into the “planning gap” where income levels limit eligibility for certain tax benefits but do not allow access to complex high-income planning strategies. As a result, tax professionals must identify practical planning techniques that work within today’s tax framework.

In this course recorded on March 11, Jason Dinesen, EA, provides an in-depth examination of planning strategies designed to help Enrolled Agents better serve middle-income clients. The session focuses on strategic income management, AGI planning, deduction optimization, retirement account strategies, and capital gain/loss planning.

Participants will also examine the impact of OBBB provisions, withholding changes, and tax planning considerations involving side businesses, retirement contributions, and charitable deduction planning.

This course equips Enrolled Agents with actionable insights to help clients proactively manage their tax liability while navigating income thresholds, deduction limitations, and evolving tax law changes.

Learning Objectives

Upon completion of this course, participants will be able to:

• Evaluate AGI-based phaseouts and their impact on tax planning strategies.
• Apply income timing strategies to manage tax brackets and minimize liability.
• Analyze the tax benefits of capital loss harvesting and loss carryforwards.
• Identify opportunities to use HSAs and retirement accounts as tax planning tools.
• Recognize withholding planning considerations related to updated Form W-4 rules.
• Assess planning strategies for taxpayers with side businesses or Schedule C income.

This course counts for 2 Hours of Federal Tax Law for IRS Continuing Education. 

About the Presenter:

Jason Dinesen (EA, LPA) is a tax nerd, entrepreneur, tax expert, and a well-known presenter of continuing education courses. 

Known for his sharp tax interpretations, he is one of the quickest to bring the analysis of the latest tax updates and IRS guidance to the professional community. Jason has coached over 200,000 accounting, tax, and HR professionals on various topics of accounting, individual taxation, corporate taxation, professional ethics, and much more. 

He has presented dozens of webinars on Form 1099 (for 10 years on this subject!), marriage in the tax code, tax updates, the new Form W-4, payroll updates, filing status, tax credits, corporation and partnership taxation, and other issues relating to the modern-day setting.