BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month March 10, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Preparing Form 1040 for 2025: Revisions for OBBBA, New Schedule 1-A

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Discount expires 1/23/26

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About the Course

Introduction

This webinar will review the numerous revisions to Form 1040, U.S. Individual Income Tax Return for 2025. Our panel of notable tax specialists will point out the changes made line-by-line and provide the background for these modifications, most of which were needed to report tax law changes under the One Big Beautiful Bill Act (OBBBA).

Description

In order to incorporate substantial recent changes, Form 1040 has been significantly revised. On the face of the return, there are numerous new check boxes. Firstly, checkboxes have been added for taxpayers in combat zones and deceased taxpayers. A field to enter the date of death has been added. Some of the 1040 revisions eliminate the need for write-in descriptions on tax lines. Checkboxes have been added to designate qualified charitable distributions, rollover contributions, and public safety officers' insurance premiums.

New line 1(c) allows a taxpayer to directly enter tip income not reported on Form W-2. Taxpayers report the related tip deduction on new Schedule 1-A, along with other deductions added by OBBBA, including overtime, the senior deduction, and qualifying car loan interest. Tax professionals need to be aware of the modifications made to Form 1040 and its related forms and schedules. 

Listen as our seasoned panel walks tax preparers through the revisions and additions made to Form 1040 and the relative OBBBA provisions that necessitate these changes.

Presented By

Larry Pon
CPA/PFS, CFP, EA, USTCP, AEP
Pon & Associates, CPA

Mr. Pon has been in practice since 1986 providing comprehensive accounting, tax, payroll, and business advisory services. He specializes in tax preparation, tax representation, tax planning, business planning, financial planning, and estate planning. Services include IRS and state audit representation, business startup services, and charitable planning. Mr. Pon is a frequent author and lecturer to financial and legal professionals and the public on tax and financial planning topics.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Tuesday, March 10, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

1. OBBBA modifications to Form 1040

2. New checkboxes

3. Schedule A, Itemized Deductions

4. Schedules 1-3

5. New Schedule 1-A, Additional Deductions

6. Form 8949, Sales and Dispositions of Capital Assets

1. Form revisions

2. New Form 1099-DA, Digital Asset Proceeds from Broker Transactions

8. Other revisions

9. Examples 

The panel will cover these and other critical issues:

  • Relative OBBBA tax provisions necessitating Form 1040 updates
  • New 2025 checkboxes
  • A line-by-line review of 2025 1040 modifications
  • New Schedule 1-A, Additional Deductions

Learning Objectives

After completing this course, you will be able to:

  • Identify recent legislative changes impacting the preparation of Form 1040
  • Determine taxpayers required to complete new Schedule 1-A
  • Decide how new checkboxes facilitate preparation and IRS matching
  • Ascertain specific lines and sections of Form 1040 that have been revised for 2025
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .