The 2026 EA Mastery Retreat at Château Élan

Video Tips: Improperly Forgiven PPP Loans Are Now Taxable

The IRS recently issued guidance addressing improper forgiveness of a Paycheck Protection Program loan (PPP loan). When a taxpayer's loan is forgiven based upon misrepresentations or omissions, they are not eligible for exclusion and must include in income the portion of proceeds that were unfairly given up.

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How To Become An Enrolled Agent in 2026

Become an Enrolled Agent (EA) and unlock a world where you represent taxpayers before the IRS, command top-tier fees, and stand out as America’s Tax Expert!