VSCPA Tax Essentials Series: Pandemic-Era Refunds, Limited Partner Self-Employment Tax, 2026 Return Planning & More
Overview
The VSCPA Tax Essentials Series helps you stay current in a constantly changing tax environment with timely updates on federal and Virginia developments affecting individuals and businesses. Each webinar provides:
- Updates on significant tax developments and emerging issues.
- A review of recent legislation, guidance and regulatory changes.
- Insights into developments that may impact compliance, reporting and planning.
- A concise, practical overview designed for busy tax professionals.
Stay informed on the issues shaping today's tax landscape — all in a focused, 100-minute webinar.
Highlights
When you complete this course, you will be able to:
- Understand and apply recent actions related to pandemic-era refunds (Kwong and Abdo), including whether to file a formal claim for refund or a protective claim for refund.
- Assess the effects of recent rulings on the limited partner self-employment tax.
- Understand selected provisions of the 2025 tax law effective in 2026 and the effects on 2026 return planning.
- Recognize the implications of recent IRS actions on first-time penalty abatement, amended returns and various forms.
- Understand the starting point for Virginia individual and corporate income tax and apply the differences between federal and Virginia computations, including the recordkeeping implications.
NOTE: Content is subject to change for late-breaking information.
Prerequisites
Experience in taxation.
Designed For
Tax professionals seeking a concise but substantive update on federal and Virginia tax developments affecting compliance, reporting and planning.
Objectives
To obtain the latest information regarding tax updates and changes impacting practitioners.
Preparation
None
Leader(s):
Leader Bios
Vivian Paige, President, Vivian J. Paige, CPA, PC
Vivian J. Paige, CPA, CGMA, MBA, MS, has extensive experience in taxation and accounting. She was a successful sole practitioner until selling most of her firm 11 years ago and joining the faculty of her alma mater, Old Dominion University (ODU). During her nine years at ODU, she received numerous awards, including being bestowed the permanent title of ""University Distinguished Teacher"" and being named the ""Most Inspiring Faculty Member"" by the winner of the ODU Kaufman Scholar Award, given annually to the top student among ODU's 25,000+ students. She then spent two years as a member of the faculty at Christopher Newport University, where, in addition to teaching, she served as a mentor to the next generation of CPAs. She is currently taking a break from teaching.
Vivian is a member of the American Institute of CPAs (AICPA) and the Virginia Society of CPAs (VSCPA). She is actively involved in the VSCPA, currently serving as a member and immediate past chair of the Tax Advisory Committee and as a member of the VSCPA Political Action Committee Board, the ad hoc Educators' Symposium Task Force, and the Diversity, Equity and Inclusion (DEI) Council. She authored the VSCPA Legislators' Tax Guide and presented briefings to the legislature on taxation. She is the co-author of two current VSCPA ethics courses. She is the author of the VSCPA’s monthly Don Farmer Federal Tax newsletter, and authors and presents its annual Federal Tax Update. She also is a presenter at several VSCPA conferences. Her longtime service to the VSCPA was recognized in 2019 when she was named the Outstanding Member.
Vivian is also involved in her community. She serves as a member of the Audit and Finance Committee of the FoodBank of Southeastern Virginia, on the audit and finance committees of the ACLU of Virginia, and as a board member of the Hampton Roads Tax Forum. She was a member of the Mayor's Commission on Equity and Economic Opportunity and the Mayor's Committee on Gaming. For a number of years, she was a weekly guest opinion columnist for The Virginian-Pilot, covering state and local politics. She co-founded Norfolk United Facing Race and was a founding board member of the Hampton Roads Center for Civic Engagement. Her varied interests have led her to be a public speaker and a frequent guest on radio and television, both locally and nationally. For her work in the community, she has received numerous awards, including being a YWCA Women of Distinction honoree.
Non-Member Price $79.00
Member Price $59.00