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In the blogs: Free-for-all

Free File program; state tax changes; college costs climbing; and other highlights from our favorite tax bloggers.

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Free-for-all

  • Taxpayer Advocate Service: The Free File program is a public-private partnership between the IRS and several trusted tax software companies that provide their tax prep and filing services for free in English and Spanish.
  • Tax Vox: Congress could require standardized reporting on filing methods and the cost of preparing tax returns, including commercial software-prepared returns, with software companies auto-filling fields for the types of services provided and amounts charged.
  • Institute on Taxation and Economic Policy: ITEP looks at the past year in tax policy: What impact did state tax changes have on racial and economic equity? The results are a mixed bag, with some states enacting promising policies that will improve tax equity and others going in the opposite direction.
  • Tax Foundation: AI technology has a wide range of potential economic outcomes, and it would be a mistake to tailor tax policy to the extreme end of that range. Still, policymakers can still do something: They should make tax reforms that are sound regardless of which AI scenario emerges.
  • Current Federal Tax Developments: For tax professionals representing clients in partnership proceedings, the procedural requirements of Internal Revenue Code Section 6751(b) remain a critical area of litigation. 

Tipping point

  • TurboTax: Usually, tips are taxed just like the rest of your paycheck. But thanks to a new no-tax-on-tips deduction created by the One Big Beautiful Bill Act, reporting tips could actually help lower federal taxable income.
  • Meyers Brothers Kalicka: 2025 was a big year for tax law changes. Most notably, in July 2025, the federal OBBBA was enacted — and several of its provisions impact 2025 tax reporting. 
  • U of Illinois Tax School: Last fall, the IRS issued Notice 2025-62 explaining employers' modified reporting obligations for the 2025 tax year and Notice 2025-69 providing guidance to employees who received overtime compensation in the 2025 tax year. U of I Tax School outlines the key requirements for taking this deduction on 2025 returns.

Dash of SALT

  • Withum: Withum's Dash of SALT Blog provides the most recent developments and changes in state and local tax regulations. Here are the latest updates for New York.
  • CLA: Electronic payments can aid timely processing of tax payments. Access links to federal and state payment sites here.
  • The Tax Times: Most taxpayers will never face an IRS audit, but certain patterns on a return make you much more likely to be selected for a closer look. By understanding the most common "red flags," you can file accurately, claim every deduction you're entitled to, and still minimize audit risk.

New for Nevada

  • Avalara: Nevada has changed its deadline to file and pay state sales and use tax, shortening the filing period. Tax returns for the January 2026 filing period are due Feb. 20, 2026. The filing and payment deadline was altered by Assembly Bill 594, which was signed into law in June 2025. 
  • TaxConnex: Getting sales tax right on invoices is one of the most critical parts of managing sales and use tax compliance. With thousands of state and local jurisdictions, constantly changing rates, and evolving taxability rules, many businesses struggle to determine the best way to calculate sales tax accurately.
  • National Association of Tax Professionals: College costs keep climbing, and education tax credits remain one of the most powerful tools tax professionals can use to reduce a client's tax liability. The challenge isn't knowing the credits exist. It's understanding how eligibility and coordination rules affect whether the credit actually delivers savings.
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