Lagniappe Accounting, Inc.

09/14/2026

09/02/2026

IRS online services spotlight: Taxpayers can get more done online
IR-2026-102, Aug. 28, 2026
WASHINGTON — The Internal Revenue Service today encouraged taxpayers to explore the growing number of IRS.gov online tools that can help them quickly and securely take care of common tax tasks.
IRS.gov offers secure, self-service options that can help taxpayers, businesses, and tax professionals get tax information and take action online. These tools can help users access tax records, check refund status, make payments, manage payment plans, view notices, request an Identity Protection PIN, and handle authorization requests.
“IRS.gov gives taxpayers secure options to get information and take action when it is convenient for them,” said IRS Chief Executive Officer Frank J. Bisignano. “Online services make it easier for taxpayers, tax professionals, and businesses to resolve many common tax matters quickly. As a digital-first agency, we are committed to expanding our online tools to better serve the public."
IRS Individual Online Account
Taxpayers can use IRS Individual Online Account to securely access personal tax information and complete many tasks online. After signing in, taxpayers can:
• View balance information by tax year.
• Make a same-day payment or schedule payments up to 365 days in advance from a bank account.
• View payment history and pending or scheduled payments.
• View key tax return information, including adjusted gross income.
• Access transcripts and available information return documents, including Forms W-2 and certain Forms 1099.
• Check the status of a refund or amended return.
• View digital notices from the IRS.
• Get an Identity Protection PIN.
• View, approve, and electronically sign certain authorization requests from tax professionals.
Taxpayers can also use the refund tracker to check refund status without signing in. Refund information is generally available 24 hours after the IRS receives an electronically filed current-year return, three days after an electronically filed prior-year return, or four weeks after a paper return is mailed.
Business Tax Account
Eligible businesses can use Business Tax Account to manage certain federal tax responsibilities online. Available features depend on the business structure and the user’s role.
Through Business Tax Account, eligible users may be able to:
• View business information on file with the IRS.
• View account balances and payment history.
• Make federal tax deposits, balance due payments, and other payments.
• View tax transcripts, an employer identification number verification letter, and tax compliance reports.
• View certain IRS notices and letters.
• Manage account access for authorized users.
Business Tax Account is available to several business and organization types, including sole proprietors, partnerships, S corporations, C corporations, federal, state, and local governments, Indian tribal governments, and tax-exempt organizations. Some users may have limited access based on their role in the entity.
Tax Pro Account
Tax professionals can use Tax Pro Account to manage certain authorization requests and authorized taxpayer relationships online.
Tax Pro Account allows eligible tax professionals to request power of attorney and tax information authorizations, view taxpayer information, check authorization request status, view active authorizations, and withdraw authorizations. When both the tax professional and individual taxpayer use IRS online accounts, certain authorization requests can be handled electronically.
Other IRS.gov tools
IRS.gov also offers helpful online tools and resources, including:
• Get Transcript to access personal tax records, including transcripts of past tax returns, tax account information, wage, and income statements, and verification of non-filing letters.
• Direct Pay with Bank Account to make secure tax payments directly from a bank account.
• Payment Plan to apply for or manage a payment plan when taxpayers cannot pay in full.
• Tax Withholding Estimator to help employees and pension recipients estimate federal income tax withholding.
• Interactive Tax Assistant to find answers to many tax law questions.
• IRS2Go Mobile App to check refund status, make a payment, find free tax preparation assistance, and sign up for tax tips.
Protect personal information
The IRS reminds taxpayers to use only IRS.gov to access IRS online services. The IRS does not initiate contact with taxpayers by email, text messages, or social media to request personal or financial information.
Taxpayers should not share usernames, passwords, or other account information with anyone. Taxpayers who receive a suspicious message claiming to be from the IRS should not click links, open attachments, or respond.
For more online tools and resources, visit Tools on IRS.gov.

09/02/2026

Business Tax Account gives eligible taxpayers more secure, convenient ways to manage federal tax obligations online
IR-2026-87, Aug. 6, 2026
WASHINGTON — The Internal Revenue Service today announced new and expanded features for Business Tax Account (BTA) users, giving eligible businesses and organizations more ways to view digital notices, make payments, and access and manage federal tax account information online.
Business Tax Account is an online self-service platform that allows authorized users of certain entity types to securely access and manage their federal tax records and information. The IRS continues to add features to help taxpayers manage their tax obligations online and reduce the need for paper-based processes.
“Business Tax Account is a key part of the agency’s digital first initiative.” said IRS Chief Executive Officer Frank J. Bisignano. “By expanding online self-service options, BTA makes it easier for eligible businesses and organizations to manage their federal tax obligations securely and conveniently online without making a phone call or traveling to physical office.”
This year, BTA has added valuable and time-saving features to help taxpayers manage their tax obligations online:
• Users now have access to an expanding library of digital IRS notices. Recently added notices include CP081B, We May Have a Refund for You, CP211A, Application to file extension of time approved, CP134R, Federal tax deposits discrepancy — Due a Refund, and many more.
• Designated officials can now download an EIN verification notice, Notice CP575, Notice of New Employer Identification Number, which can be used instead of Letter 147C, EIN Previously Assigned, at banks and financial institutions.
• View an existing payment plan’s balance and other details and make a payment toward that plan.
• Eligible taxpayers can also submit payments for an Offer in Compromise to settle tax debts for less than the full amount owed.
Who can use Business Tax Account now?
BTA currently supports access for the following organizational types:
• A sole proprietor who has an Employer Identification Number issued by the IRS.
• An individual partner or individual shareholder with both:
o A Social Security number or an individual taxpayer identification number.
o A Schedule K-1 on file. For partners, this includes tax years 2012-2023. For shareholders, this includes tax years 2006-2023.
• S corporation.
• C corporation.
• Federal, state and local governments.
• Indian tribal governments.
• Tax-exempt organizations.
What can eligible taxpayers do within Business Tax Account?
Depending on their business type and role, eligible taxpayers can:
• View and make payments toward a balance due using a bank account. This includes payments on a return filed for the current year, late payments for past tax years, and federal tax deposits.
• Schedule a payment for any business day up to one year in advance and cancel a scheduled payment.
• View recently processed payments, including payments made through the Electronic Federal Tax Payment System online, wire transfers, checks or money orders, and see whether any payments were returned or refused.
• Store multiple bank accounts in an online “wallet” to manage tax payments.
• Request a tax compliance check.
• View the business name and address on file with the IRS.
• Give account access to eligible employees of the business.
• View and download transcripts for various payroll, income, and excise tax returns.
• View and download certain digital notices.
What new features will be added to Business Tax Account in the future?
Future capabilities will enable access to more business and organizational entities and help the Business Tax Account become a more robust online self-service platform.
Eligible users must meet Business Tax Account access requirements and register before viewing or managing federal tax records and information. For details about eligibility, visit Business Tax Account.

09/02/2026

Identity Protection PINs help taxpayers guard against tax-related identity theft
One of the best ways taxpayers can protect themselves from identity theft is by requesting an Identity Protection Personal Identification Number.
What taxpayers should know about an IP PIN
• Anyone with a Social Security number or an Individual Taxpayer Identification Number can request a free IP PIN, including taxpayers living abroad.
• It’s a unique six-digit number known only to the taxpayer and the IRS.
• It helps verify a taxpayer's identity when they file a federal tax return. It also protects the taxpayer's account, even if they aren't required to file a return.
• Taxpayers must verify their identity before receiving an IP PIN.
• Tax professionals cannot request an IP PIN for a client but may use the number provided by the taxpayer when preparing and filing a return.
• A new IP PIN is issued each year for added security.
• Taxpayers who request an IP PIN online will need to retrieve their new one annually, starting mid to late January.
• Taxpayers who receive an IP PIN must include it on all federal tax returns they file during the year, including prior-year and amended returns.
• The IRS will never call, email, text, or message a taxpayer through social media channels to request their IP PIN.
The fastest way to get an IP PIN
The quickest and easiest way to request an IP PIN is through an IRS Individual Account. After signing in, taxpayers can select the IP PIN option under their profile. Those who do not already have an account will need to complete the identity verification process before requesting an IP PIN.

Options for taxpayers who can't verify their identity online
Taxpayers who are unable to verify their identity online may still be able to get an IP PIN.
• Eligible taxpayers with an adjusted gross income below $84,000 for individuals or $168,000 for married filing joint may apply by submitting Form 15227, Application for an Identity Protection Personal Identification Number.
• Taxpayers who cannot verify their identity online or by phone, are not eligible to use Form 15227, or experience technical issues can make an appointment at a Taxpayer Assistance Center to complete the process in person.

07/24/2026

Tips for tracking charitable donations

Taxpayers who have made or plan to make charitable donations during the year should keep good records of all their contributions. Organized records can make tax filing easier and help support a deduction if it's claimed on a federal tax return.

Here are some tips to help taxpayers keep track of charitable donations:

General deduction rules. Generally, taxpayers must itemize deductions on Schedule A (Form 1040), Itemized Deductions to claim a deduction for charitable contributions. However, beginning with tax year 2026, taxpayers who do not itemize may be able to deduct up to $1,000 in cash contributions, or $2,000 for married taxpayers filing jointly, made to certain qualified organizations.
Know what qualifies. Donations to individuals are not deductible. Examples of this include gifts or individual fundraising accounts. Taxpayers can use the Tax Exempt Organization Search tool on IRS.gov to verify whether an organization is eligible to receive tax-deductible contributions.

Keep proof of all cash donations. For any cash, check or other monetary gifts, taxpayers should keep a bank record or written communication from the charitable organization showing the organization's name, the date of the contribution and the amount donated.

Get a written acknowledgment for larger donations. Contributions of $250 or more, cash or property, require a written acknowledgment from the qualified organization before the deduction can be claimed. The documentation must include the amount of cash or description of the property. It also must state if the organization provided any goods or services in exchange for the gift. If so, description and a good faith estimate of the value of those goods or services must be provided.

Maintain records for non-cash donations. Taxpayers should keep records describing donated property and its fair market value. Additional documentation, including Form 8283, Noncash Charitable Contributions, and a qualified appraisal may be required for larger noncash donations.

Special rules apply to donations of certain types of property such as automobiles, inventory and certain other readily valued property. For more information, refer to Publication 526. For information on determining the value of noncash contributions, refer to Publication 561.

07/21/2026

Issue Number: Tax Tip 2026-55

Types of major life events and how they can affect filing

There are several kinds of major life events that can affect a taxpayer’s filing requirements, tax benefits and withholding. It could be marriage, welcoming a new child, divorce, or loss of a loved one- all of these can impact their tax situation. Here are some common life events and an overview of their effects.

Marriage
Getting married may affect a taxpayer's filing status, tax withholding and eligibility for certain tax benefits. Newly married couples should report any name change to the Social Security Administration and any address change to the U.S. Postal Service, employers and the IRS. They should also review their tax withholding and update their W-4 with their employer, if needed.

Birth or adoption of a child
A new child may make taxpayers eligible for tax benefits, including the Child Tax Credit, Adoption Credit or Child and Dependent Care Credit. There are individual eligibility requirements for each type of credit. The parent’s or taxpayer must have a valid Social Security number along with the child, to apply.

Divorce or legal separation
Getting divorced or legally separated affects filing status, tax withholding, who can claim dependents, and eligibility for certain credits and deductions. Changes to income, withholding and filing status may require taxpayers to update their Form W-4.

Death of a spouse or family member
The death of a spouse or loved one can affect filing requirements and status. In general, a final individual income tax return of a deceased person should be filed the same way if the person were alive. All income must be reported up to the date of death along with the claiming of any eligible credits or deductions.
After any major life event, taxpayers should review their withholding, update their personal information and keep important records. IRS online tools and resources at IRS.gov can help taxpayers understand how these changes may affect their taxes and prepare them for the next filing season.

03/13/2026

Losing a spouse is difficult emotionally and financially. Social Security can help during this time. When your spouse passes away, you may be able to get …

03/13/2026

Issue Number: Tax Tip 2026-21

Tax credits and deductions for education

The costs for continuing education can add up quickly and get expensive. There are several tax benefits such as credits and deductions that can help eligible taxpayers reduce these costs. A tax credit reduces the amount a person owes in income taxes dollar-for-dollar. Let’s look at a few of the most common ones.
Education tax credits
There are two tax credits designed to help taxpayers reduce education costs: the American Opportunity Tax Credit and the Lifetime Learning Credit.
The taxpayer can claim one or the other but not both. Taxpayers must complete Form 8863, Education Credits and file it with their federal tax return.
To be eligible for either credit:
• The taxpayer, dependent or a third party paid qualified education expenses for post high school education.
• An eligible student must be enrolled at an eligible educational institution.
• The eligible student is the taxpayer, taxpayer’s spouse or a dependent listed on the tax return.
Key points for AOTC and LLC
The AOTC is:
• Worth a maximum benefit of up to $2,500 per eligible student
• Available only for the first four years at an eligible college or vocational school
• For students pursuing a degree or other recognized education credential
• Partially refundable. People could get up to $1,000 back
The LLC is:
• Worth a maximum benefit of up to $2,000 per tax return, per year
• Available for all years of postsecondary education and for courses to acquire or improve job skills
• Available for an unlimited number of tax years
Education related deductions
Deductions lower the taxable income resulting in lowering the federal income tax obligation.
Student loan interest:
• Taxpayer’s modified adjusted gross income is between $85,000 and $100,000 ($170,000 and $200,000 if filing jointly)
• An eligible student may deduct student loan interest paid during the year on a qualified student loan
• May reduce taxable income up to $2,500
Business deduction for work-related education:
• Eligible self-employed individuals, Armed Forces reservists, certain artists, and certain government officials may be able to deduct the costs of qualifying work-related education as business expenses. Individuals with a disability can deduct impairment expenses related to this education as an itemized deduction.
More information
• IRS Publication 970, Tax Benefits for Education
• Tax benefits for education: Information center
• Compare education credits

02/13/2026

New and enhanced deductions for individuals
There are several new tax deductions that have been introduced for the 2026 filing season. A deduction is an amount subtracted from the taxpayer’s income when filing. Deductions lower the taxable income resulting in lowering the federal income tax obligation.
New deductions for 2026 filing season
• Seniors age 65 and older may be eligible to claim an additional $6,000 deduction
• Tipped workers may be eligible to deduct up to $25,000 for qualified tips
• Individuals may be eligible to deduct up to $12,500 ($25,000 for joint filers) for qualified overtime
• Individuals may deduct up to $10,000 in qualified passenger vehicle loan interest
All new or enhanced deductions are available for both itemizing and non-itemizing taxpayers. Each of these deductions phase out based on income level for individual and joint filers and have specific eligibility requirements. This information can be found on the One, Big, Beautiful Bill provisions page for individuals and workers.
Standard deduction amounts for tax year 2025
The standard deduction is a flat amount based on federal income tax filing status (single, married filing separately, married filing jointly, head of household, or qualifying surviving spouse). The IRS adjusts the standard deduction annually for inflation.
• $15,750 for single or married filing separately
• $31,500 for married couples filing jointly or qualifying surviving spouse
• $23,625 for head of household
Most people take the standard deduction. However, some may not be eligible to take it or if deductible expenses and losses are more than the standard deduction, taxpayers have the option to itemize deductions. Itemized deductions are subject to certain dollar limitations. They can include amounts paid during the taxable year for: state and local income or sales taxes, real property taxes, personal property taxes, mortgage interest, disaster losses, gifts to charities, certain gambling losses, and medical and dental expenses.
Taxpayers are reminded that they need documents to show expenses or losses they want to deduct. Tax software will calculate deductions and enter them in the right forms. Taxpayers who earned less than $89,000 in 2025 can use Free File guided tax software to prepare and electronically file their 2025 federal income tax returns for free. All taxpayers can use Free File Fillable Forms regardless of income level. The IRS Interactive Tax Assistant can help a person decide if they're eligible for many popular tax credits and deductions.
More information
• FAQs for IRS itemized deductions and standard deduction
• Tax topic: Should I itemize?

02/10/2026

Quick tips for picking a tax pro
By now, people should have received most of their tax documents so it’s time to get ready to file their federal tax returns. More than one half of taxpayers use a paid tax professional to help prepare their return. Regardless of who prepares the tax return, the taxpayer is responsible for all the information on it. This is why it’s important to choose a tax pro carefully.

Tips for choosing a tax professional:
• Availability: Choose a preparer that’s available after filing season in case questions come up after filing.
• Service fees: Ask about the preparer’s service fees. Taxpayers should avoid tax return preparers who base their fees on a percentage of the refund.
• IRS e-file: Ensure their preparer offers IRS e-file. The IRS issues most refunds in fewer than 21 days for taxpayers who file electronically and choose direct deposit and file a complete and accurate return.
• Records and receipts: Good preparers ask to see these documents to complete the return accurately.
• Qualifications: Understand the preparer's credentials and qualifications. Check their history for complaints or disciplinary actions.
• Review before signing: Always review the tax return before signing it. Ask questions if something is unclear or appears incorrect. Never sign a blank or incomplete return.
• Accurate account information: Make sure any refund goes directly into the taxpayer's bank account – not into the preparer's bank account. Review the routing and bank account number on the completed return to confirm it's accurate.
By law, anyone who is paid to prepare or assists in preparing federal tax returns must have a valid preparer tax identification number. Paid preparers must sign and include their PTIN on any tax return they prepare. Not signing a return, promising an unusually large refund or charging fees based on the size of the refund are red flags that the preparer may be looking to make a quick profit. Taxpayers should avoid these preparers.

Complaints about a preparer
Tax return preparer fraud is a common tax scam. The IRS provides tips on avoiding unscrupulous tax preparers. Taxpayers can also file a complaint if they’ve been financially harmed by a tax return preparer's misconduct or improper tax preparation practices.

More information
IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications