Current Tax News

2026 Tax Deadlines

**all due dates listed below assume fiscal year-end 12/31**

S-Corporations (Form 1120-S), Partnerships (Form 1065)

Original due date: March 16, 2026

Extension due date: September 15, 2026

Individuals (Form 1040), C-Corporations (Form 1120)

Original due date: April 15, 2026

Extension due date: October 15, 2026

Trusts & Estates (Form 1041)

Original due date: April 15, 2026

Extension due date: September 30, 2026

Nonprofits (Form 990)

Original due date: May 15, 2026

Extension due date: November 16, 2026

2026 Estimated Tax Payment Due Dates

Q1: April 15, 2026

Q2: June 15, 2026

Q3: September 15, 2026

Q4: January 15, 2027

“One Big Beautiful Bill” Act

Congress recently passed the “One Big Beautiful Bill Act”, a sweeping tax reform package that affects nearly every taxpayer—individuals and businesses alike. While many of the provisions may provide new opportunities for tax savings, they also introduce new reporting requirements and added complexity to the preparation process.

THE HIGHLIGHTS:

INDIVIDUALS

  • SALT Cap increase to $40,000 

  • No federal tax on SOME tips and SOME overtime

  • Additional $6,000 standard deduction available for seniors

  • Electric Vehicle and Residential Energy Credits expiring in 2025

  • Child tax credit increased to $2,200 per child

  • New car loan deductions for US-assembled vehicles

  • Increase in Estate & Gift Tax Exemption

BUSINESSES

  • R&D Expensing Restored

  • 100% Bonus Depreciation Extended

  • Reporting threshold for 1099s increased to $2,000 from $600

  • Section 199A (QBI) pass-through deduction now permanent

HELPFUL LINKS

Very concise, readable article

One Big Beautiful Bill Act: What It Means for You

(The Tax Foundation - good source, more opinion-based)

The Good, the Bad, and the Ugly in the One Big Beautiful Bill Act

PDF - Extremely detailed comparison chart

AICPA & CIMA Key Tax Provisions Comparison