Jane F Smith CPA

09/30/2026

IRS announces new relief for eligible taxpayers affected by ongoing events in Israel: due dates for eligible returns and payments may be postponed to Sept. 30, 2027; additional relief may be available

IR-2026-116, Sept. 30, 2026

WASHINGTON — The Internal Revenue Service announced today that due to the ongoing conflict in Israel, the agency is providing additional tax relief to affected individuals and businesses, postponing until Sept. 30, 2027, a wide range of deadlines for filing federal returns, making tax payments and performing other time-sensitive tax-related actions.

Today’s guidance follows up on prior guidance. Notice 2023-71, which originally provided relief to taxpayers affected by the Oct. 7, 2023, attacks in Israel. Notice 2024-72 provided relief to taxpayers affected by terroristic action in Israel throughout 2023 and 2024. And Notice 2025-53 provided relief for taxpayers affected by terroristic action in the State of Israel throughout 2024 and 2025 by providing relief until Sept. 30, 2026.

Notice 2026-63 postpones various tax filing and payment deadlines that occurred or will occur during the period from Sept. 30, 2026, through Sept. 30, 2027. Affected individuals and businesses in Israel, the West Bank, and Gaza have until Sept. 30, 2027, to file returns and pay any taxes that are due during this period. In Notice 2023-71, Notice 2024-72 ,Notice 2025-53, and Notice 2026-63 the IRS is providing separate but overlapping relief to taxpayers who, due the terroristic action in Israel, may be unable to meet a tax-filing or tax-payment obligation, or may be unable to perform other time-sensitive tax-related actions.

As a result, for taxpayers eligible for relief under each notice, today’s notice (along with Notice 2023-71, Notice 2024-72 and Notice 2025-53), postpones various tax filing and payment deadlines that occurred or will occur during the period from Oct. 7, 2023, through Sept. 30, 2027. See Notice 2023-71, Notice 2024-72 ,Notice 2025-53 and Notice 2026-63 for additional relief provided, who qualifies for relief, and when taxpayers qualify for the relief.

The IRS automatically identifies taxpayers whose principal residence or principal place of business is located in the covered area based on previously filed returns and applies relief.

Other eligible taxpayers, or their representatives, whose filing address is outside the covered area can obtain relief by calling the IRS disaster hotline at 866-562-5227 and identify the date they qualified for relief. Alternatively, international callers may call 267-941-1000.

09/29/2026

New IRS app gives taxpayers a new way to access services

Taxpayers now have a new way to securely access IRS tools and account services through their mobile devices. The new IRS app has replaced the former IRS2Go app. There are several features and self-service options available to help taxpayers access their tax information with ease.

Key app features for taxpayers
Taxpayers can securely sign in to the app to access available account information and self-service options, including:

Check refund and amended-return status
View available balance information
Make payments and review payment activity
View select notices and letters
Access available tax records and transcripts
Manage certain profile and communication preferences
Access an Identity Protection PIN (IP PIN)
How to get the official IRS app

The IRS app is free and available through the Apple App Store and Google Play.
Current IRS2Go users do not need to download a separate app.
Users with automatic updates enabled will receive the IRS app through the normal update process.
Taxpayers can also visit IRS App on IRS.gov for verified links and additional information.
The IRS app does not replace IRS.gov or IRS online accounts
The IRS app is an expansion of mobile access to selected IRS Individual Online Account services but doesn’t replace IRS.gov or IRS online accounts. IRS.gov will continue to provide comprehensive tax information, guidance, forms, tools and services.

Beware of fake IRS apps or links
Taxpayers should use verified IRS links or the official IRS app listings and be cautious of look-alike apps, advertisements and unsolicited messages claiming to provide access to IRS accounts.

The IRS won’t ask taxpayers to provide sensitive personal or financial information through an unsolicited text, email, or pop-up message. Taxpayers who are unsure whether a message or app is legitimate should avoid clicking unsolicited links and use verified resources to locate the official app.

If taxpayers suspect scams or other tax-related wrongdoing, they can submit a confidential tip through the online fraud reporting tool using a smartphone, tablet, or computer at IRS.gov/submitatip.

09/25/2026

IRS2Go becomes IRS app, adding secure mobile access to selected Individual Online Account services

IR-2026-114, Sept. 25, 2026

WASHINGTON — The Internal Revenue Service today announced the launch of the new IRS mobile app, replacing IRS2Go and expanding the agency’s digital services to give taxpayers more ways to securely access IRS tools and account services from their mobile devices.

“The new IRS app puts more services at taxpayers’ fingertips,” said IRS Chief Executive Officer Frank J. Bisignano. “It advances our digital-first agenda to meet taxpayers how and where they choose to interact with the IRS, whether at home or on the go. Our goal is to make IRS services easy to access and more consistent across all of our platforms.”

For more than a decade, IRS2Go has helped taxpayers check refund status and find free filing resources. The new IRS app builds on that foundation by adding a broader set of secure, account-specific features. Taxpayers can now securely sign in to the official IRS app and access selected account information and self-service options, including:

Check refund and amended-return status
View available balance information
Make payments and review payment activity
View select notices and letters
Access available tax records and transcripts
Manage certain profile and communication preferences
Access an Identity Protection PIN (IP PIN)
This is just the beginning—the IRS will continue expanding the app with new capabilities and services over time.

The IRS app is free and available through the Apple App Store and Google Play. Current IRS2Go users do not need to download a separate app. Users with automatic updates enabled will receive the IRS app through the normal update process. Taxpayers can also visit IRS App on IRS.gov for verified links and additional information.

The IRS app expands secure mobile access to selected IRS Individual Online Account services. It does not replace IRS.gov or the IRS online accounts. IRS.gov continues to provide comprehensive tax information, guidance, forms, tools and services. IRS Individual Online Account, Business Tax Account and Tax Pro Account will continue to be available through IRS.gov, with the IRS app initially extending selected Individual Online Account features only. Telephone and in-person assistance also remain available for taxpayers who need individualized help or whose issues cannot be resolved through self-service.

Taxpayers should use verified IRS links or the official IRS app listings in the Apple App Store and Google Play and be cautious of look-alike apps, advertisements and unsolicited messages claiming to provide access to IRS accounts. The IRS will not ask taxpayers to provide sensitive personal or financial information through an unsolicited text, email, or pop-up message. Taxpayers who are unsure whether a message or app is legitimate should avoid clicking unsolicited links and use verified resources to locate the official app.

09/23/2026

Caring for a family member or relative? Understand the special tax rules

Family members who are paid to take care of a loved one may have tax responsibilities. This depends on whether they are considered an employee or provide their services as their own business.

Let’s go over the special rules of being a family caregiver.

When a caregiver is considered an employee
A caregiver is someone who performs in-home services for elderly or disabled individuals. Generally, they are considered an employee and the person being cared for is considered the employer. This could make them responsible for employment taxes. However, there are some cases when the employer may not owe employment taxes. Some examples are when the caregiver is:

Their spouse
Their child under the age of 21
Their parent, unless an exception applies
An employee who is under the age of 18 at any time during the year, unless an exception applies
It’s important to know that even if they don’t owe employment taxes, they are still required to report the caregiver’s compensation on Form W-2. See Table 1, “Do You Need to Pay Employment Taxes” on page 5 of Publication 926, Household Employer's Tax Guide, for more information.

When a caregiver isn’t considered an employee
Sometimes, caregivers aren’t considered employees, but they are still required to report the compensation as income on their Form 1040 or 1040-SR. They may also be required to pay self-employment tax depending on the facts and circumstances.

Here are some examples of when a family member caregiver typically wouldn’t owe a self-employment tax:

If a family member caregiver is paid by an insurance company to take care of their spouse. The taxpayer would still be required to report the income though.
If a family member caregiver received income from a state agency to care for their grandchildren so their daughter could work. Again, the taxpayer would still be required to report any income.
When self-employment tax may apply
If the caregiver is engaged in a trade or business providing care services, they would be required to pay self-employment tax. For example:

A caregiver received income from a state agency to care for their grandmother, and they operate a sole proprietorship adult day-care business for multiple clients, including their grandmother, in their home. The taxpayer would owe self-employment tax since the taxpayer is engaged in a trade or business of providing care giving services as a sole proprietor operator of an adult day care. The taxpayer must report the full amount of the payment as income on both Schedule C and Schedule SE.

09/05/2026

Fraud alert: Fake IRS letters target cryptocurrency holders

Tax professionals should be aware of a recent scheme targeting clients. Fraudsters are mailing fake IRS letters to steal personal information and digital assets. The letters include a QR code to a fraudulent website that mimics IRS.gov and instructs recipients to register for a nonexistent "Digital Asset Compliance Portal." The site may ask for personal information, cryptocurrency wallet information, exchange account credentials, or other sensitive data that criminals can use to steal identities or digital assets.

Tax professionals should tell their clients that they shouldn’t respond to the letters and shouldn’t scan the QR code for the fake site. The IRS did not send it and does not operate a Digital Asset Compliance Portal.

IRS.gov/scams includes more details about this and other tax scams.

What to know and do about tax scams, IRS impersonators and identity theft.

09/03/2026

IRS Reminder: Disaster preparedness starts with tax records
IR-2026-104, Sept. 3, 2026

WASHINGTON — The Internal Revenue Service today encouraged taxpayers to protect important tax and financial records before disaster strikes.

As part of National Preparedness Month, the IRS reminds individuals, businesses, and tax professionals to make or update emergency plans, safeguard key documents, and know where to find IRS disaster relief resources. Taking a few steps now can make it easier to recover, apply for assistance, file insurance claims, or claim disaster-related tax benefits.

“Preparing now can make a real difference when a disaster strikes,” said IRS Chief Executive Officer Frank J. Bisignano. “All taxpayers, even those in areas not prone to disaster, should take precautionary steps outlined in IRS resources to plan for the loss of valuable property and to ensure important financial records are protected.”

Disasters can happen quickly and with little warning. Floods, wildfires, hurricanes, tornadoes, severe storms, and other emergencies can damage homes, businesses, and records needed for tax, insurance, and federal assistance purposes.

Taxpayers can prepare by taking these steps:

Keep key documents safe. Taxpayers should keep tax returns, birth certificates, Social Security cards, insurance policies, property titles, and other important records in waterproof and fireproof containers.
Create electronic copies. Taxpayers should consider scanning papers records and saving electronic copies on a secure device or in the cloud. Many financial institutions also provide statements electronically.
Document valuable property. Photos or videos of homes, businesses, vehicles, and other properties can help support claims of losses of property for tax purposes, as well as insurance claims after a disaster. IRS disaster loss workbooks can help individuals and businesses compile a room-by-room list of belongings and equipment.
Review emergency plans. Taxpayers should review and update emergency plans each year. Ready.gov has resources and checklist to help individuals and businesses prepare.
Know how to access tax records. Taxpayers can use IRS Individual Online Account to access tax information, including transcripts, notices, and other records. Taxpayers who need copies of previously filed returns or transcripts after a disaster can also use Get Your Tax Records and Transcripts on IRS.gov.
Businesses should also review payroll protections. Employers who use a payroll service provider should ask whether the provider has a fiduciary bond. Eligible business taxpayers can use Business Tax Account to view balances, make payments, and view payment history. Registered Electronic Federal Tax Payment System users can continue to use EFTPS for federal tax payments.

IRS disaster tax relief may be available
When the IRS grants disaster tax relief, certain tax filing and payment deadlines that fall within the postponement period are postponed until the relief deadline. Specific relief varies by disaster, and taxpayers should review the applicable IRS disaster announcement for deadlines, returns, payments, and other actions covered.

In many cases, disaster tax relief is automatic for taxpayers whose IRS address of record is located in a covered disaster area. These taxpayers generally do not need to contact the IRS to receive relief.

Taxpayers who live outside a covered disaster area, but whose records are necessary to meet a deadline located in the affected area, will need to call the IRS Special Services Hotline at 866-562-5227 to request relief and tax practitioners should review bulk requests from practitioners for disaster relief.

Individuals and businesses that sustain uninsured or unreimbursed disaster-related losses may be eligible to claim those losses on a federal tax return, subject to applicable tax law requirements. Taxpayers should review Publication 547, Casualties, Disasters, and Thefts, for more information about casualty losses and disaster-related tax rules.

More information
Taxpayers can find current disaster relief information and resources on IRS.gov:

Around the Nation
FAQs for disaster victims
Tax Resources for Disaster Victims
Publication 547, Casualties, Disasters, and Thefts
Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)
Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook
Publication 3067, IRS Disaster Assistance - Federally Declared Disaster Area
Taxpayers can also visit DisasterAssistance.gov, Ready.gov, and FEMA.gov for additional disaster preparedness and recovery resources.

09/02/2026

How taxpayers can reconstruct records after a disaster

Some taxpayers may need to reconstruct vital records that were lost in a disaster. Having these records is important for tax purposes, federal assistance or insurance reimbursement. Here are a few steps people who were affected by a disaster can take if they need to obtain their lost records.

Replace tax records
A recent tip explained the different types of tax transcripts and how to get them. The most common type needed after a disaster loss is a tax return transcript. Taxpayers can:

Register to use Individual Online Account to view, print, or download their transcript(s)
Order a transcript by mail or call the automated phone transcript service at 800-908-9946. This typically takes between 5 to 10 calendar days for delivery.
Request by submitting Form 4506-T, Request for Transcript of Tax Return.
Financial and bank records
Credit card companies and banks often provide users with access to past statements.

Reconstruct personal property records
Photos, videos, canceled checks, receipts can help establish the value of damaged or lost property. They can also check online sources to help determine fair market value.

Real property records

Property documents: Contact the title or escrow company or bank that handled the purchase of the home or other property for copies of the records.

Home improvements: Get in touch with the contractors who did the work and ask for statements to verify the work and cost. They can also get written descriptions from friends and relatives who saw the house before and after any improvements.

Inherited property: Check court records for probate values. If a trust or estate existed, taxpayers can contact the attorney who handled the trust.

No records: People with no records available should check the county assessor's office for old records that might address the value of the property.

Vehicle records
Vehicle owners can research the current fair-market value for most vehicles. Resources are available online and at most libraries. They can also contact the dealer where the car was purchased and ask for a copy of the contract.

Taxpayers in a disaster area may now see personalized messages in their IRS Individual Online Account. The messages highlight tax relief, including extended filing and payment deadlines as well as a link to other disaster assistance information. They can also find news about disaster tax relief specific to their area on the Around the nation page of IRS.gov.

08/28/2026

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.

08/28/2026

What taxpayers should know about IRS third party authorizations

Taxpayers can give a third party the authority to help with federal tax matters. Depending on the type of authorization, this could be a family member or friend, or a tax professional, attorney or business.

There are different types of third-party authorizations with specific roles assigned. Additionally, taxpayers who want to have a third party represent them must formally grant them permission to do so.

Different types of third-party authorizations:

Power of Attorney – Allows someone to represent a taxpayer when resolving tax matters with the IRS. With this authorization, the representative must be an individual authorized to practice before the IRS and Form 2848, Power of Attorney and Declaration of Representative must be completed. A POA can do several things, such as:
Represent, advocate, negotiate and sign on behalf of the taxpayer
Argue facts and the application of law
Receive tax information for the matters and tax years/periods specified by the taxpayer
Receive copies of IRS notices and communications
Tax Information Authorization – Appoints a person to review or receive a taxpayer's confidential tax information for the type of tax for a specified period using form 8821.
Third Party Designee – Designates a person on the taxpayer's tax form to discuss that specific tax return and tax year with the IRS.
Oral Disclosure – Authorizes the IRS to disclose the taxpayer's tax info to a person the taxpayer brings into a phone call or meeting with the IRS about a specific tax issue.
Revoking a third-party authorization
A taxpayer can choose to revoke any authorization at any time.

Power of Attorney stays in place until the taxpayer revokes the authorization or the representative withdraws it.
Tax Information Authorization stays in effect until it is revoked by the taxpayer or the designee withdraws it.

Third Party Designee generally expires one year from the due date of the tax return, not counting extensions.
Oral disclosure, unless it’s stated otherwise, is automatically revoked once the conversation has ended. If the taxpayer wants additional oral disclosure exceeding the original request, a new authorization will be required.

08/27/2026

IRS reminder: Extension filers can use IRS Free File this summer
IR-2026-101, Aug. 26, 2026

WASHINGTON — The Internal Revenue Service today encouraged taxpayers who requested an extension to file their 2025 federal tax return as soon as possible, rather than waiting until the Oct. 15 deadline.

IRS Free File remains available through Oct. 15, 2026, and offers free guided tax preparation for taxpayers with an adjusted gross income of $89,000 or less in 2025. Taxpayers can prepare and e-file federal returns securely with IRS trusted partners at no cost. Taxpayers with income above the threshold can use Free File Fillable Forms if they are comfortable preparing their own tax returns.

Filing over the summer helps taxpayers avoid the fall rush and gives them more time to resolve issues or arrange payments, if needed. An extension gives taxpayers more time to file but not more time to pay. Taxpayers who owe tax should pay as much as they can as soon as possible to limit penalties and interest.

IRS Free File provides a secure, convenient way to file from home. The guided software includes step-by-step instructions and built-in error checks, and some trusted partners also offer free state tax return preparation and filing for eligible taxpayers.

Taxpayers who are due a refund can get their refund faster by filing electronically and choosing direct deposit.

To get started, visit IRS Free File: Do Your Taxes For Free on IRS.gov.