Self-Study Course Details
Course Description

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. In addition, the Tax Cuts and Jobs Act of 2017 (TCJA) became effective in 2018.

This course will examine the tax changes that took effect in 2018 as a result of passage of the TCJA and the inflation-changed limits effective for 2019 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes. In addition to these customary annual changes affecting various limits, other tax changes brought about by the TCJA will be discussed.

Learning Objectives
  • Identify the 2019 changes in various amounts including – Standard mileage rates, The standard deduction, The AMT exemption amount, The limits related to income from U.S. Savings Bonds for taxpayers paying higher education expenses, and Deductions for qualified long-term care insurance premiums.
  • Identify the 2019 tax credit changes affecting the – Saver’s credit, Earned income credit, and Adoption credit.
  • Recognize the 2019 changes affecting – Health Savings Account (HSA) and Archer Medical Savings Accounts (MSA) requirements and contribution limits, Roth IRA eligibility, and Traditional IRA contribution deductibility for active participants in employer-sponsored qualified plans.
  • Identify the changes effective for 2019 with respect to the – Individual penalties under the shared responsibility provision mandating insurance coverage, Small employer premium tax credit, and Applicable large employer mandate; and
  • Identify the principal provisions of the Tax Cuts and Jobs Act of 2017 affecting tax preparers and planners.
  • None.
Advanced Preparation


Author Details
  • Paul Winn
    Paul Winn

    Paul J. Winn CLU ChFc is a financial writer, editor and trainer in the insurance industry. Past positions have included product developer, compensation officer, marketing VP, VP of strategic planning as well as being President of Maryland Financial Corporation. Mr. Winn has served on multiple Insurance Industry Boards including Baltimore Chapter of CLU and ChFC and Member/Secretary, Advisory Board to New York State Insurance Department. He is well known as a writer and editor of major mutual life insurance company’s agent-training ”university” and has created more than 100 training/continuing education courses. He is also a published book author.

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa 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 credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:


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