2025 PTP Changes to The Federal Tax Code
This manual updates the 2025 Professional Tax Preparer Program to show the 2025 changes for the 2025 Tax Season. (2024 Tax Year)
2025 Updates and Changes to the Federal Tax Code
Cover Page
Introduction
Chapter 1 – The Taxpayer
Chapter 2 – Wage, Salary & Tips – Fringe Benefits, Form W-2, and Form 1099-NEC
Chapter 3 – Schedule B – Interest and Dividend Income
Chapter 4 – Schedule C and Schedule F – Business and Farm Income (and Loss)
Chapter 5 – Form 8949 and Schedule D – CAPITAL GAIN (OR LOSS)
Chapter 6 – Retirement Income
Chapter 7 – Income OR Loss from Rental Property
Chapter 8 - Other Types of Income
Chapter 9 – Occupational Adjustments
Chapter 10 – Retirement, Educational and Other Personal Adjustments
Chapter 1 – Schedule A – Standard vs. Itemized Deductions
Chapter 2 – Schedule A – Itemized Deductions, Part B
Chapter 3 – Itemized Deductions, Part C
Chapter 4 – Calculating the Tax
Chapter 5 – Non-Refundable Credits, Part A
Chapter 6 – Non-Refundable Credits, Part B
Chapter 7 – Other Taxes
Chapter 8 – Payments and Refundable Credits
Chapter 9 – Closing the Return
2025 Update Quiz
2025 Changes to The Federal Tax Code
Full Tax Update