Tax

Tax News & IRS Insights for Accounting Professionals

Accounting Today delivers news and analysis for accounting and tax professionals on federal and state tax developments, IRS guidance,information reporting, and operational implications for practices and clients. Our coverage focuses on legislative and procedural shifts that tax practitioners must monitor in planning, compliance, and advisory contexts.

  • Halfway through the filing season, the Internal Revenue Service said that 35.6 million taxpayers had chosen to have their refunds -- totaling more than $100 billion -- deposited directly into a savings or checking account this year.

    March 9
  • There is no question that most people appear quite serious about preparing an estate plan that can get passed along to future generations. The intention is all there but too many people still seem to find ways to mess it up entirely.

    March 9
  • The U.S. Tax Court ruled this week that the three-year statute of limitations on the Internal Revenue Service attempting to collect on a tax return can be extended indefinitely, even when it was the taxpayer’s preparer who was responsible for committing a fraud.Under Section 6501(c)(1) of the tax code, when a fraudulent return is filed with the intent to evade tax, the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at any time.

    March 8
  • Businesses paid $554 billion in state and local taxes during the 2006 fiscal year, representing 45 percent of total taxes collected by all state and local governments, according to the annual study prepared by Ernst & Young in conjunction with the Council on State Taxation. The study includes estimates of taxes paid by major industry groups, with the share of taxes paid being determined by a state's overall tax system, the structure of its economy, the types of business taxes levied, as well as business tax features that may provide a competitive advantage or disadvantage in attracting and retaining business employment and investment.

    March 8
  • Taking a vacation this time of year may as well be considered illegal.

    March 8
  • Making its annual announcement, the Internal Revenue Service said that it is holding more than $2.2 billion in unclaimed refunds for about 1.8 million people who failed to file a federal income tax return for 2003.

    March 7
  • The Internal Revenue Service completed a round of staff cuts in recent weeks, letting go nearly 100 employees from the division that oversees gift- and estate-tax returns, according to published reports.

    March 5
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Tax: Key Questions & Analysis:

What IRS guidance on forms and information reporting should practitioners prioritize?

The IRS continues to update thresholds and instructions for critical tax forms. This includes changes to information reporting requirements and guidance on evolving reporting standards, affecting 1099, W-2 and similar reporting obligations.

What procedural developments affect IRS automatic change consent for method changes?

Tax professionals must understand which accounting method changes qualify for automatic consent versus advance consent. This determines whether a Form 3115 must be filed with IRS National Office or via automatic procedures.

How are tip-related tax provisions evolving under current policy?

New tax provisions related to tip income will impact how service industry clients and payroll units handle tax reporting and compliance. This includes draft schedules and withholding considerations.

What IRS guidance will shape compliance for the 2026 filing season?

Practitioners will need to understand procedural updates, forms changes, and reporting shifts that will affect compliance workflows and client expectations for the 2026 filing season. This includes the implementation timeline for new schedules and reporting requirements as well as for emerging areas such as crypto broker reporting.