Eighty-four student teams competed in a nationwide challenge featuring real-world tax strategy simulations designed to help prepare the next generation of tax leaders

NEW YORK, Feb. 16, 2026 /PRNewswire/ -- A group of students representing the University of California, Los Angeles emerged as the winners of Deloitte's 2026 FanTAXtic national case study competition by delivering the top analysis on a complex, entity-focused business tax scenario. The national finals were held Feb. 6–8, 2026 at Deloitte University, Deloitte's landmark campus for learning and leadership development in Westlake, Texas.

This year's case challenged teams to provide recommendations on whether a fictional company should operate as an LLC taxed as a partnership or as an S corporation and compute tax implications under each structure. They also addressed nuanced issues such as classifying higher owner payments and researched operational compliance questions, including the taxability of tips under federal law.

To provide student teams with experience using industry-level technologies, similar to what Deloitte Tax professionals use daily, student participants were granted temporary licenses to Blue J's Generative AI tax research platform during their case challenges, empowering them to leverage AI in ways that elevate the precision, reliability, and transparency of tax advisory services.

"I am continually inspired by the innovation, critical thinking, and collaboration demonstrated by the students in our FanTAXtic competition," said Carin Giuliante, chair and CEO, Deloitte Tax LLP. "At Deloitte, we're committed to training the next generation of tax professionals by blending technical rigor with modern tools. As technological innovation reshapes the accounting profession, Deloitte leads in responsibly integrating AI into learning while keeping trust at our core. By convening students and faculty on a large scale, we are pleased to share our learnings and foster new perspectives for real-world problem solving. The passion and integrity shown at this year's competition reaffirm the value of investing in talent and continuous learning. Congratulations to all who participated."

Competition results

• First place team: University of California - Los Angeles
• Second place team: The Ohio State University
• Third place team: Southern Illinois University - Carbondale

Other participating teams included:  Augustana College, Baruch College - CUNY, Boston College, Brigham Young University, Florida A&M University, Florida International University, Florida State University, Marquette University, Miami University, Morgan State, New York University, North Carolina Central University, North Carolina State University, San Diego State University, Texas Southern University, University of Cincinnati, University of Illinois at Chicago, University of Nebraska - Lincoln, University of Nevada - Las Vegas, University of San Diego, University of the District of Columbia, and University of Utah.

"The FanTAXtic case competition provides our students with an invaluable chance to transform classroom knowledge into real-world application while forging lasting relationships with peers, faculty, and industry leaders," said Ming Lu, University of California, Los Angeles. "Participating in this event allows students to demonstrate not only their technical understanding but also their ability to adapt, communicate, and collaborate in dynamic environments. We are deeply proud of our students' achievements and sincerely appreciate the opportunity to engage with Deloitte Tax through a program that champions innovation and professional growth."

"Deloitte Tax is proud to have hosted the FanTAXtic competition for more than two decades as it is a true reflection of our unwavering commitment to cultivating the next generation of visionary leaders in tax," said Katie Zinn, chief people officer, Deloitte Tax LLP. "Witnessing the ingenuity, teamwork, and passion demonstrated by every participant is truly inspiring and a testament to the bright future ahead for our profession. We are excited to continue supporting emerging talent as they embark on their journeys in the world of tax."

Twenty teams advanced to the national finals after winning their respective regional FanTAXtic competitions across the U.S. The regional qualifiers featured 84 teams from more than 61 colleges and universities, with total participation of 391 students, marking a 23% rise compared to last year's competition. This growth was fueled by greater university involvement, including the addition of six first-time participating schools.

Sponsored by Deloitte Tax, FanTAXtic has introduced over 7,509 students to real-world business and tax concepts since its launch in 2002. The program is dedicated to equipping future tax professionals with knowledge and skills for careers in the industry.

About Deloitte
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SOURCE Deloitte