The Hawaii Association of Public Accountants Presents

Professional Tax Institute – 2025 Individual Tax Updates

Download Registration Form PDF

MAUI SEMINAR January 8 – 9, 2026 Maui Beach Hotel – Live Kahului, Maui

HILO SEMINAR January 7 – 8, 2026 Hilo Hawaiian Hotel - Live Hilo, Hawaii

Registration:  7:30 a.m.                           Seminar:  8:00 a.m. to 4:00 p.m.

SPEAKERS:      Randall R. Carlson, EA            Paul C. Bumgarner, EA

                        Frances J. Coet, CPA                Ronald D. Powell, EA

TOPICS:           Presenting 16 hours of the latest tax law information

• One Big Beautiful Bill Act (Individual, Energy, Business Provisions) 
• New Developments (Social Security Fairness Act, Disaster Relief, TCJA)
  
• Individual Taxpayer (Schedule A items, Theft Losses Related to Internet Scams) 
  
• IRS Update (Online accounts, Alternative Dispute Resolution) 
  
• Ethics - Due Diligence
  
• S Corp Formation 
  
• Real Estate Rental Activity Issues
  
• Schedule E
  
• Various Specialized Trusts
  
• Small Business (Retirement Plans) 
  
• Rulings and Court Cases
  

Attendees will receive a hard copy of the Federal Tax Workbook and many additional conference materials.  (Note: there is a limited supply of hard copy materials, and it will be distributed on a first-come, first-served basis based upon when registration is received.)  There will also be access to online updated text and other tools you will find indispensable to your practice.

Registration Deadline: December 29, 2025. Registration received later will be on a space available basis.

Included in Seminar Cost: Continental breakfast and lunch will be provided.

Cancellation Policy: Cancellation after the early registration cutoff date will be assessed a $50 administrative fee. No refunds for cancellation within (7) days prior to the seminar date.  No exceptions.

For Maui and Hilo Seminars only:

MAIL YOUR CHECK PAYABLE TO HAPA, ALONG WITH YOUR REGISTRATION FORM TO:

MAUI	HILO
Marilyn M. Niwao, JD, CPA Niwao & Roberts, CPAs, A P.C. 2145 Wells St., Ste. 402 Wailuku, HI  96793 Phone:  242-4600   Ÿ     Fax:  242-4607	Valerie Peralto, CPA Peralto & Co., CPAs, Inc. P.O. Box 763 Hilo, HI  96721 Phone:  961-3462   Ÿ      Fax:  961-3571