By month: February 2026

USPS’s New Postmark Rules Set an Ugly Trap for Taxpayers

New U.S. Postal Service regulations make clear that mail sent first-class often isn’t postmarked the date it’s deposited with a local post office. As a result, items filed by first-class mail at or near a tax filing deadline may be deemed late. Learn your workarounds in this article.

Husband-and-Wife LLC—Do They Have to File a Partnership Return?

Forming an LLC for a rental property can feel like a smart move—but for married couples, it may come with an unexpected tax filing headache. A husband-and-wife LLC can trigger a full partnership return, even when the spouses are the only owners. This article explains when spouses can avoid partnership tax treatment, when they can’t, and what trade-offs to consider before putting rental property into an LLC.

When Tax Preparer Fraud Keeps the IRS Audit Door Open Forever

Think old tax returns are safe after three years? Not always. This article examines a case where the IRS audited a 1990s return over 25 years later due to preparer fraud. In some circuits, courts hold taxpayers liable even when those taxpayers are unaware of their preparer’s wrongdoing. If you use a tax professional, this case is an important warning.

Download Your 2026 IRS Key Contact Information & Helpful Links Guide

Tired of hunting down the correct IRS phone number or link? Our 2026 IRS Key Contact Information & Helpful Links guide puts essential contacts, hotlines, and resources in one place—so you can save time and avoid frustration.

OBBBA Supercharges the Employer Childcare Credit for 2026

Starting in 2026, the One Big Beautiful Bill Act (OBBBA) dramatically expands the employer childcare tax credit—boosting the maximum credit by up to 400 percent and opening the door to new, flexible ways for small businesses to qualify. Learn how even very small employers can partner with providers, pool resources with other businesses, and turn childcare costs into major tax savings.

This One Mistake Can Make Your QCD Fully Taxable

A qualified charitable distribution (QCD) can be a powerful tax move—but one small misstep can turn the entire gift into taxable income. Even something as minor as event tickets or a perk from the charity can blow up your QCD. Before you give, make sure you know this costly rule.

When Family Ties Cause Tax Trouble

IRC Section 267 is a quiet trap that can erase deductions, disallow losses, and create costly timing mismatches—often long after a deal seems complete. This article breaks down how attribution rules turn family ties and indirect ownership into unexpected related-party treatment, and why even arm’s-length transactions aren’t always safe. Read on to learn how to spot these pitfalls early and protect tax results before deductions disappear.

Get the 2026 Small-Business Tax Calendar on Your Desktop—Now

Don’t miss critical tax deadlines. Download the 2026 Federal Tax Calendar for Small Business and Self-Employed professionals.

OBBBA Drives Final Nail into Bicycle Commuting Deduction

The One Big Beautiful Bill Act (OBBBA) has eliminated the qualified bicycle commuting reimbursement, which allowed employers to provide tax-free payments to their employees to help defray the cost of commuting to work by bicycle.

 

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