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Adams & Delp, P.C. Certified Public Accountants

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Wytheville, VA
Adams & Delp, P.C. Certified Public Accountants

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Our clients' satisfaction and success are our priorities. As a valued client, you can expect quality We have built our practice one client at a time.

Welcome to Adams & Delp, P.C., Since 1990, we have provided high-tech professional services with a personal touch. We are merging today's technological opportunities with our beliefs about how business should be done. We know that each of you has different goals and changing needs, so we'll meet with you as often as you'd like to discuss your plans. As a valued client, you can expect quality work, completed in a timely manner. The experience and academic credentials of our Certified Public Accountants and Associates provide our clients with the expertise of larger firms, while our commitment to superior customer service offers a personal, one-on-one approach.

10/16/2026

✈️ Business Travel Per Diem Rates Have Changed!

Effective October 1, 2026, the IRS updated its optional high-low per diem rates for business travel:

💰 $329 per day – High-cost U.S. localities
💰 $230 per day – Other U.S. localities

Employees must still document the time, place, and business purpose of their travel. Any reimbursement exceeding the substantiated amount generally must be returned or treated as taxable wages.

📋 Business owners: Now is a great time to review your company’s travel reimbursement policies and payroll settings to ensure compliance.

Keep in mind that the high-low method has limitations and may not apply to every traveler.

This is general information, not individualized tax advice.

🔗 Source: IRS Notice 2026-60
https://www.irs.gov/pub/irs-drop/n-26-60.pdf

10/14/2026

📢 Virginia Employers: Start Preparing Now!

Virginia’s new Paid Family & Medical Leave program is coming in 2028, but businesses can begin preparing today!

📅 Important Dates to Know:
✅ October 1, 2027 – 2028 contribution rate expected to be announced
✅ April 1, 2028 – Payroll contributions begin
✅ December 1, 2028 – Benefits begin

💼 What Can Employers Do Now?
✔️ Review existing leave and disability benefits.
✔️ Identify remote or multistate employees.
✔️ Make sure payroll systems can accommodate future requirements.

Detailed regulations are still being developed, so employers should stay informed before making final payroll changes.

Planning ahead can help your business prepare for a smoother transition!

📌 This is general information, not tax or legal advice.

🔗 Source: Virginia Employment Commission
https://vec.virginia.gov/pfml

10/12/2026

Planning a Virginia expansion or major hiring initiative? Virginia’s Talent Accelerator Program may help reduce startup and workforce training costs.

The program provides customized recruiting, pre-hire assessments, compliance training, technical training and leadership development at no cost to qualifying new and expanding companies.

Businesses considering a new facility or significant expansion should involve economic-development and financial advisers early—before finalizing site, staffing and cash-flow plans.

Program participation and services depend on project eligibility.

This is general information and not a guarantee of eligibility or assistance.

Learn more: https://www.vedp.org/virginia-talent-accelerator-program

10/07/2026

Virginia tax balances are carrying a 9% annual interest rate during the fourth quarter of 2026.

If you have an outstanding Virginia tax balance, paying sooner can help reduce the interest that continues to accrue.

Before making a payment, be sure to confirm the taxpayer, tax type, and tax period so the funds are applied correctly. If a notice is under appeal, don’t assume interest has stopped—special rules may apply to certain qualifying disputed assessments.

This is general information, not individualized tax or legal advice.

Source: Virginia Tax
https://www.tax.virginia.gov/laws-rules-decisions/tax-bulletins/26-4

10/05/2026

📅 October 15 Tax Deadline Reminder

October 15 is the federal filing deadline for most individuals who requested an extension for their 2025 tax return.

Remember: An extension gave you extra time to file — not extra time to pay. If you still have a balance due, file by the deadline and pay as much as possible. The IRS also offers online payment-plan options.

Before filing:
✅ Confirm all income forms, brokerage statements and Schedules K-1 have arrived
✅ Check your state filing requirements
✅ Keep your e-file and payment confirmations

Certain disaster-affected, overseas and combat-zone taxpayers may have different deadlines.

This is general information; individual and state deadlines may differ.

🔗 IRS source: https://www.irs.gov/newsroom/if-you-need-more-time-to-file-request-an-extension

10/02/2026

🚨 Virginia Retailers: New To***co Permit Requirement

Virginia retailers selling to***co or nicotine-vapor products are now required to have a Retail To***co Permit. The requirement took effect October 1, 2026.

Businesses that applied before October 1 and were initially reviewed by Virginia ABC may receive a temporary Letter of Authorization. Any outstanding documents must be submitted by October 21, and Letters of Authorization expire December 1.

Retailers should:
• Confirm their permit or authorization status
• Monitor email from Virginia ABC
• Complete required background checks and documents
• Keep permit or authorization records on file

Selling covered products without the required permit or authorization may result in misdemeanor charges.

This is general information, not legal or tax advice.

Source: https://www.abc.virginia.gov/licenses/to***co-permits

09/30/2026

🌾 Selling Farmland? A New Federal Tax Election May Help

A new federal election may help qualifying farmland sellers manage the federal tax due on a sale.

Under Section 1062, eligible taxpayers may be able to pay the federal tax attributable to gain from certain farmland sales in four equal annual installments.

Generally, the land must:
• Have been used for farming during substantially all of the prior 10 years
• Be sold to an individual actively engaged in farming
• Remain restricted to farming use for another 10 years

Because the recorded covenant and election requirements should be addressed before closing, early planning is important.

This is general information, not individualized tax or legal advice.

🔗 Source: https://www.irs.gov/newsroom/treasury-irs-issue-proposed-regulations-on-installment-payments-for-tax-on-certain-farmland-sales

09/28/2026

⚠️ Tax-related identity theft can delay a refund far longer than many taxpayers expect.

A new Treasury Inspector General report found that IRS identity-theft cases took about 20 months on average to resolve during fiscal years 2023–2025.

If a fraudulent return is filed using your information:

🔹 Respond promptly to IRS notices
🔹 Use Form 14039 when instructed
🔹 Keep copies and proof of every submission
🔹 Monitor your IRS account
🔹 Consider requesting an Identity Protection PIN for future returns

A long period without correspondence does not necessarily mean the case is closed.

This is general information; the correct steps depend on the notice and circumstances.

🔗 Source:https://www.tigta.gov/sites/default/files/reports/2026-09/2026100050fr.pdf

09/25/2026

💳 Digital tip prompts can create payroll and wage-and-hour risks if the policy behind them isn’t clear.

Before turning on or changing a checkout tip prompt, businesses should make sure they:

✓ Distinguish voluntary tips from mandatory service charges
✓ Know which employees are legally entitled to the money
✓ Keep tips and service charges separate
✓ Make the “no tip” option clear

Managers and supervisors generally may not participate in employees’ tip pools, and state or local rules may be stricter than federal requirements.

It’s a good idea to review your payment screen, written policy, payroll coding, distributions, and recordkeeping together to make sure everything aligns.

This is general information and not legal or tax advice.

🔗 U.S. Department of Labor:
https://www.dol.gov/agencies/whd/fact-sheets/15-tipped-employees-flsa

09/23/2026

Flood recovery assistance may be expanding for Virginia property owners.

Virginia has proposed higher funding limits through the Virginia Disaster Assistance Fund (VDAF) for certain bridge and slope-stabilization needs:

🏠 Access Bridge: Up to $100,000
🏠 Retaining Wall / Slope Stabilization: Up to $69,500
🏠 Combined Assistance: Up to $115,000 per applicant/property

These changes are not yet final, and public comments are being accepted through October 2, 2026.

If you previously applied for disaster assistance, keep your application records and supporting documentation, including estimates, receipts and insurance information. The draft guidelines require applicants to document relevant expenses, insurance and other relief received.

Program eligibility and final terms may change. This is general information only.

🔗 Learn more from the Virginia Department of Housing and Community Development:
⁠Virginia Disaster Assistance Fund notice

Address

390 West Monroe Street
Wytheville, VA
24382

Opening Hours

Monday	8am - 6pm
Tuesday	8am - 6pm
Wednesday	8am - 6pm
Thursday	8am - 6pm
Friday	8pm - 5pm
Saturday	9am - 1pm

Telephone

(276) 228-8500

Website

http://www.adamsdelp.com/contact

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