09/28/2026
New IRS warning: fake “Tribal Tax Credits”
On September 18, the IRS warned that promoters are selling nonexistent federal credits under names such as “Tribal Tax Credit,” “Native American Tax Credit” and “Sovereign Tribal Tax Credit.” Claiming one can produce tax, interest, civil penalties and possible criminal exposure.
Why it matters: Clients may arrive with promotional documents or amended-return promises that look official.
INT action: Add an intake question asking whether the client purchased or was offered any transferable credit. Require the exact Internal Revenue Code section, transaction documents and promoter information. Do not claim an unverified “tribal” credit; suspected promotions can be reported on Form 14242. This is an enforcement warning effective immediately—not a new credit. IRS warning, September 18.
New drought relief for Georgia farmers and ranchers
IRS Notice 2026-54, issued September 15, extends the livestock-replacement period for qualifying farmers and ranchers whose four-year period would otherwise expire at the end of 2026. It covers livestock held for breeding, dairy or draft purposes and sold because of drought; slaughter livestock and poultry do not qualify. Numerous Georgia counties are listed, including Coffee, Bacon and Atkinson.
Why it matters: Eligible farm clients may continue deferring gain from forced livestock sales rather than recognizing it merely because their replacement period was ending.
INT action: Ask farm clients whether drought caused them to sell breeding, dairy or draft livestock. Collect the sale date, animal type and number, proceeds, normal sales history, county, original return making the deferral election and replacement-purchase records. IRS announcement; Notice 2026-54 and Georgia county list.
Security workflow: new-client attachments are a current threat
The September 16 IRS security update specifically identifies fake prospective clients sending malware disguised as tax documents, along with phishing attempts seeking EFIN, PTIN and CAF information. This is a current threat warning, not a new filing rule.
INT action: Train staff to accept documents through INT’s verified Jotform or secure portal, avoid opening unexpected email attachments and independently verify unfamiliar clients. Add IRS and Georgia breach-reporting contacts to INT’s incident-response plan. IRS Security Summit warning.
October 15 workflow
Extended 2025 individual federal returns are due October 15, 2026. An extension to file did not extend the payment deadline.
INT action: Set an internal document cutoff of October 1, identify every unfinished extension client now, obtain missing W-2s, 1099s, K-1s, dependent documents and Schedule C records, and document any recommendation to pay outstanding tax promptly. IRS extension-filer guidance.
No-change confirmation
No consequential new changes were posted this week for EIC, CTC/ACTC, AOTC, Head of Household, Form 8867, ordinary Schedule C preparation or Form 1099-NEC. The IRS pages for Form 8867 and Form 1099-NEC both report no recent developments. Georgia DOR issued no new tax-preparation announcement requiring an intake or software change.
