October 15 Extension Deadline: What Filers Must Complete Before the 2025 Return Cutoff

October 15 Extension Deadline: What Filers Must Complete Before the 2025 Return Cutoff

October 15 Extension Deadline: What Filers Must Complete Before the 2025 Return CutoffSteve Perry
Published on: 29/09/2026

October 15, 2026 closes the 2025 extension window. Learn what to finish before the cutoff, how IRS matching continues into 2027, and which options narrow after the date passes.

October 15 extension deadline2025 tax return extensionForm 4868 extensionfailure to pay penaltyfailure to file penaltyIRS installment agreementIRS payment planCP2000 noticeAutomated UnderreporterIRS information matchingwage and income transcriptIRS notice of intent to levyIRS interest rates 2026year end tax planningenrolled agent AtlantaIRS resolution expertSteve Perry EABooks Taxes and More
Fourth Quarter Bookkeeping Checklist: Fix These Mistakes Before They Trigger an Audit

Fourth Quarter Bookkeeping Checklist: Fix These Mistakes Before They Trigger an Audit

Fourth Quarter Bookkeeping Checklist: Fix These Mistakes Before They Trigger an AuditSteve Perry
Published on: 24/09/2026

Unreconciled accounts, misclassified expenses, and missing contractor records drive IRS notices. Learn which fourth quarter corrections still protect your return before December 31.

fourth quarter bookkeeping checklistyear-end bookkeepingIRS audit triggersIRS information matchingCP2000 noticesmall business bookkeeping errorsgross receipts reconciliation1099-K reportingcontractor W-9 complianceworker classificationpayroll tax depositsexpense misclassificationyear-end tax planningIRS notice responserecordkeeping requirementsenrolled agent AtlantaIRS resolution expertBooks Taxes and MoreSteve Perry EAStone Mountain Georgia tax help
New IRS Office of Conservation Easements: A Warning for Aggressive Deductions

New IRS Office of Conservation Easements: A Warning for Aggressive Deductions

New IRS Office of Conservation Easements: A Warning for Aggressive DeductionsSteve Perry
Published on: 23/09/2026

The IRS created an Office of Conservation Easements and ended its settlement program the same day. Steve Perry, EA explains how waiting erodes taxpayer leverage and options.

IRS Office of Conservation Easementsconservation easement deductionsyndicated conservation easementsection 170(h)(7)2.5 times basis limitationqualified conservation contributionNotice 2017-10 listed transactiongross valuation misstatement penaltyIRS uniform settlement initiativeconservation easement auditqualified appraisal requirementsIRS enforcement 2026partnership charitable deduction disallowanceIRS notice responseSteve Perry EABooks Taxes and MoreIRS resolution experttax risk managementenrolled agent Stone Mountain Georgiaconservation easement penalties
OBBBA One Year Later: What Changed for Small Business Owners in 2026

OBBBA One Year Later: What Changed for Small Business Owners in 2026

OBBBA One Year Later: What Changed for Small Business Owners in 2026Steve Perry
Published on: 01/09/2026

This article explains how the OBBBA made key small business deductions permanent, while new IRS reporting thresholds mean planning and record keeping matter all year, not just at filing.

One Big Beautiful Bill ActOBBBA small business taxsmall business tax 2026IRS noticesIRS enforcementtax planning 2026Section 179 2026bonus depreciation 2026qualified business income deduction1099-K threshold1099-NEC threshold 2026IRS resolution expertEnrolled Agent AtlantaSteve Perry EA