October 15 Tax Deadline: Superseding Returns, Amended Returns, and Elections

October 15 Tax Deadline: Superseding Returns, Amended Returns, and Elections

October 15 Tax Deadline: Superseding Returns, Amended Returns, and ElectionsSteve Perry
Published on: 13/10/2026

October 15 is the last day to fully rewrite your return and make key tax choices on your own terms. See what business owners on extension should review before the window closes.

October 15 tax deadlinesuperseding returnamended returnForm 1040-Xtax extension deadline 2026late tax electionbonus depreciation electionsmall business tax planningbusiness owner tax deadlinehigh net worth tax planningfix a filed tax returnIRS election deadlineSteve Perry EABooks Taxes and MoreIRS resolution Atlanta
Filed on Extension? Your Form 2210 Safe Harbor May Still Protect You

Filed on Extension? Your Form 2210 Safe Harbor May Still Protect You

Filed on Extension? Your Form 2210 Safe Harbor May Still Protect YouSteve Perry
Published on: 08/10/2026

Filing late didn't make your Form 2210 penalty worse. The safe harbors still apply, but the reductions only work if you claim them. Here's what to check before October 15.

Form 2210underpayment penaltyestimated tax penaltysafe harbor rules110 percent safe harborprior year safe harbortax extensionOctober 15 deadlineCP30 noticeannualized income methodSchedule AIestimated tax paymentsIRS penalty waiverfourth quarter withholdingSteve Perry EABooks Taxes and MoreIRS resolution Atlantatax planning 2026
Form 9465 or the Online Payment Agreement for an October Balance Due

Form 9465 or the Online Payment Agreement for an October Balance Due

Form 9465 or the Online Payment Agreement for an October Balance DueSteve Perry
Published on: 07/10/2026

An installment request is a resolution decision. Steve Perry, EA explains what Form 9465 and the IRS online tool do not evaluate for an October balance due.

Form 9465Online Payment AgreementIRS installment agreementIRS payment planSimple Payment PlanOctober balance dueIRS resolutionIRS representationenrolled agentForm 433-FCollection Financial Standardscollection statute expiration dateFirst Time Abatepenalty abatementoffer in compromisecurrently not collectibleForm 2848Steve Perry EABooks Taxes & MoreIRS resolution AtlantaStone Mountain tax professional
IRS 2026 Enforcement Playbook: What Small Businesses Should Expect Before Year End

IRS 2026 Enforcement Playbook: What Small Businesses Should Expect Before Year End

IRS 2026 Enforcement Playbook: What Small Businesses Should Expect Before Year EndSteve Perry
Published on: 06/10/2026

The IRS is shifting small business enforcement toward automated matching, analytics, and collection notices. Learn what to expect before year end and why waiting narrows options.

IRS enforcement 2026IRS enforcement small businessIRS automated matchingAutomated UnderreporterIRS collection noticesCP504 notice of intent to levyCollection Due Process hearingfederal tax lienIRS levyTrust Fund Recovery Penaltypayroll tax complianceForm 1099-K threshold 2026Form 1099-NEC $2000 thresholdEmployee Retention Credit auditIRS Data Book 2025year end tax planning small businessfourth quarter estimated taxesIRS risk managementSteve Perry EABooks Taxes and More