• videocam Live Webinar with Live Q&A
  • calendar_month January 13, 2027 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparation - Individual
  • schedule 110 minutes

Trump Accounts: Navigating Form 4547 Elections, Auto Accounts, $1,000 Contribution, Employer Contributions, Gift Taxes

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About the Course

Introduction

This webinar will review the latest guidance on Section 530A Trump Accounts created under the One Big Beautiful Bill Act. Our accomplished tax professional will discuss eligibility requirements, preparing Form 4547, claiming the $1,000 Treasury contribution, contribution limits, employer-funded contributions, and investment restrictions during the account's growth period.

Description

Trump Accounts opened for contributions on July 4, 2026. Parents, grandparents, and others can deposit up to $5,000 annually into the account of a child under age 18 at year-end, and employers can contribute up to $2,500 tax-free through new Section 128 programs. Children born in 2025-2028 are eligible for a $1,000 federal contribution, but families must request it by filing Form 4547, Trump Account Election(s), with a tax return or online. The IRS recently announced that eligible children who have not established an account will be enrolled automatically. Autoenrollment is anticipated to begin in October 2026; however, a parent or guardian must claim the account.  

Taxpayers and advisers need to understand the nuances of these accounts and compare the benefits of Trump Accounts with Section 529 plans, retirement contributions, and other savings opportunities.

Listen as our distinguished tax planning professional explains the latest guidance for Trump Accounts and analyzes the benefits and drawbacks of contributing to these accounts.

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

    Wednesday, January 13, 2027

  • schedule

    1:00 PM ET/10:00 AM PT

I. Trump Accounts under Section 530A: overview 

II. Establishing a Trump Account

III. Form 4547 elections

IV. $1,000 Treasury contribution

V. Contribution rules

VI. Investment requirements and restrictions

VII. Distribution rules

VIII. Comparing Trump Accounts with other savings vehicles

IX. Planning opportunities and current guidance

The panel will review these and other key issues:

  • Preparing and filing Form 4547 to establish a Trump Account and claim the $1,000 Treasury contribution
  • Contribution limits and rules for parents, grandparents, employers, and other contributors
  • Investment restrictions during the account growth period
  • Comparing Trump Accounts with Section 529 plans and other savings vehicles
  • Tax treatment and planning considerations for withdrawals

Learning Objectives

After completing this course, you will be able to:

  • Determine investment requirements for amounts contributed to Trump Accounts
  • Identify filing requirements for Form 4547 elections and the $1,000 government contribution
  • Recognize how employer and other contributions are treated, including the gift tax safe harbor
  • Ascertain when withdrawals are permitted and penalties for early withdrawals
  • Decide similarities and differences between Trump Accounts and Section 529 plans


  • 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 .