52nd Annual Federal Income Tax School - Ankeny

52nd Annual Federal Income Tax School - Ankeny

Dec 8, 2025 - 8:30 AM
to Dec 9, 2025 - 4:30 PM

NITW Book

52nd Annual Federal Income Tax School Brochure

Registration Cost: $385

52nd Annual Federal Income Tax School Ankeny Registration



Agenda: 

Our 52nd Annual Federal Income Tax Schools will cover the following chapters from the 2025 National Income Tax Workbook as time allows.

Ethics

Because of the new guidance, this chapter will be taught at all in-person and online two-day tax courses in 2025. This chapter details new guidance on responding to noncompliance with laws and regulations, as well as a review of proposed Circular 230 regulations.

Religious Organizations

This chapter explains rules that apply to religious organizations and their employees and members. It explains tax-exempt status for a religious organization. This chapter discusses a religious organization’s entity tax and unrelated business income. It reviews the taxation of religious organization service providers and more.

Trusts and Estates 

This chapter discusses tax rules for revocable trusts. It explains the I.R.C. § 645 election to treat a qualified revocable trust as part of a related estate. It reviews when a trust or estate can obtain an income tax charitable contribution deduction and when an estate can claim an estate tax charitable deduction. This chapter explains how to determine the basis of inherited property and gifted property and more.

Business Entity Tax Issues

This chapter examines current issues that pertain to business entities. It explains new case law that could impact the character of gain or loss on the sale of a partnership interest. This chapter provides an overview of the reporting requirements for property distributed by a partnership and the sale or exchange of certain partnership interests. This chapter also explains partnership elections and more.

Installment Sales

This chapter examines installment sales, including the calculation of installment sale income and depreciation recapture. It discusses the sale of a business on an installment sale, and how installment income is reported. It reviews the special rules that apply to an installment sale to a related party and an installment sale combined with a like-kind exchange and more.

Retirement Tax Issues

This chapter discusses important tax topics for retirement accounts. Topics include the following: New guidance for required minimum distributions from inherited retirement accounts, designating a trust as a beneficiary of a retirement account, Roth IRAs, designated Roth contributions and the Roth catch-up rule, retirement account disaster distributions, and more.

Tax Benefits for Homeowners

This chapter discusses tax benefits that are available to homeowners. It explains the mortgage interest deduction and the deduction for state and local real estate taxes. It discusses how to calculate and report the home office deduction. This chapter explains the exclusion of gain on the sale of a principal residence and more.

Individual Tax Issues

This chapter covers several current issues for tax practitioners preparing individual income tax returns, including the following: Determining filing status, tax on children’s income, constructive receipt of income, earned income tax credit, itemized deductions and more.

Business Tax Issues

This chapter reviews the deduction for start-up and organizational expenses. This chapter explains equity-based compensation for a small business. It also discusses how to allocate the purchase price among assets in an asset sale. This chapter details when and how to correct depreciation errors and more.

IRS Issues

This chapter covers key IRS issues for practitioners

Agricultural and Natural Resource Tax Issues

This chapter covers several current issues for tax practitioners preparing returns for farmers and ranchers, including the taxation of unharvested crops and the sale of inherited farm assets.

New and Expiring Legislation

This chapter covers recently enacted tax legislation and procedures, including details on the One Big Beautiful Bill Act.

Rulings and Cases

This chapter summarizes selected rulings and cases that were issued from September 2024 through August 2025.

Tax Rates and Useful Tables

This chapter reports the tax rates, deduction limits, credit limits, and income thresholds and limits that change each year.

Continuing Education

CE Continuing Ed Provider

15 hours IRS CE, including 2 hours of ethics (1 hour from Iowa Department of Revenue). 

  • Y7WRM-U-00392-25-I (four hours of updates)
  • Y7WRM-T-00394-25-I (9 hours of topics)
  • Y7WRM-E-00391-25-I (2 hours of ethics)

16 hours of State CPE

13 hours of Iowa CLE (pending)

Iowa Insurance (pending)

Iowa Real Estate: #236-7525-E



Speakers

Dan Arnell BelarminoDan Arnell Belarmino: Senior Legal Counsel, Center for Agricultural Law & Taxation, and Director of Beginning Farmer Center, Iowa State University

Dan Arnell Belarmino is a Sr. Stakeholder Liaison Tax Specialist with the Internal Revenue Service. As a Sr. Stakeholder Liaison, he collaborates, informs, and communicates priority outreach messages to all taxpayer communities, including major employers, community associations and tax practitioner organizations to provide significant messages that impact taxpayers to ensure compliance with the tax laws.



Kristiana Coutu

Kristiana Coutu: 

Senior Legal Counsel, Center for Agricultural Law & Taxation (CALT), and Director of Beginning Farmer Center, Iowa State University, Ames, IA

Kristiana is the senior legal counsel at CALT and the director of the Beginning Farmer Center at Iowa State University. Kristiana’s experience includes lending for the farm credit system, practicing as a certified public accountant, and practicing law for more than 15 years. In addition to a JD and CPA, Kristiana holds a Master of Science in Taxation.



Kelly MyersKelly Myers: Attorney, Dickinson Mackaman Tyler & Hagen PC

Kelly provides tax seminars, advisory, and controversy services to clients, which include individuals, businesses, and accounting firms. He spent over 30 years with the Internal Revenue Service (retired 2017), with the last 20 years working for the Washington, DC, Headquarters as a Senior Technical Advisor. His IRS experience included official guidance projects, examiner and litigation technical support, and implementing new legislation. He leverages his decades of IRS and public accounting experience to strategically add value to a varied client base. He has developed efficient tax strategies in both preparation and controversy arenas.



David ReppDavid Repp: Attorney, Dickinson Mackaman Tyler & Hagen PC

David practices primarily in the area of taxation. He provides a broad range of tax counsel on topics including federal and state income tax planning, taxation of employee benefits, equity structure, and mergers.



Kristine TidgrenKristine Tidgren: Director, Center for Agricultural Law & Taxation (CALT) Iowa State University

Kristine is an attorney and the Dolezal Adjunct Associate Professor in the Agricultural Education and Studies Department at ISU. Kristine enjoys researching and analyzing complex tax issues and writes and edits many articles, blog posts, and educational materials. She speaks to many groups regarding tax and legal topics throughout the year.



Iowa Department of Revenue: 

Iowa DOR logoThe Iowa Department of Revenue will present at all in-person schools, and will host a free webinar for practitioners on December 15 from Noon–2 p.m.

 



Accommodations

 

Courtyard by Marriott Ankeny

2405 SE Creekview Dr, Ankeny, IA 50021

(515) 422-5555

The Center for Agricultural Law and Taxation does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. The Center's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.