Your 2026 Return Is Already Being Built: The Forms the IRS Will Match Against You

Steve Perry

Published on: 03/11/2026

Your 2026 return is already being built from W-2s, 1099s, and K-1s. Learn how IRS matching works and what to organize before year end with Steve Perry, EA.

IRS information matchingForm 1099-K threshold 2026Form 1099-NEC $2000 thresholdForm 1099-DA basis reportingCP2000 noticeAutomated UnderreporterIRS notice responseyear-end tax planningbusiness owner tax recordsbonus depreciation equipment purchaseStatutory Notice of Deficiencyamended return late K-1IRS risk managementSteve Perry EABooks Taxes & More

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

Steve 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

Inside the IRS's 2026 Enforcement Playbook: What Small Businesses Should Expect Before Year-End

Steve Perry

Published on: 22/09/2026

IRS staffing shrank in 2026, but automated matching, sequenced collection notices, and campaign selection did not. Here is what small businesses should address before year-end.

IRS enforcement 2026small business IRS auditCP2000 noticeautomated underreporter program1099-K threshold 20261099-NEC $2000 thresholdIRS collection notice sequenceCP14 noticeLT11 final notice of intent to levycollection due process hearingemployee retention credit auditERC enforcement 2026partnership audit BBA regimepush out electionIRS information return matchingtrust fund recovery penaltyfailure to deposit penaltyIRS nonfiler enforcementyear-end tax planningSteve Perry EABooks Taxes & MoreIRS resolution Atlantaenrolled agent Stone Mountain Georgia

100% Bonus Depreciation Is Back for Good: How to Use It Before Year-End 0903

Steve Perry

Published on: 03/09/2026

Bonus depreciation is permanent at 100 percent, but the deduction follows the placed-in-service date, not the purchase date. Confirm installation timing and contract dates before year end.

100 percent bonus depreciationbonus depreciation 2026Section 168(k)placed in service dateIRC Section 168(k)OBBBA bonus depreciationForm 4562 electionwritten binding contract acquisition dateyear-end tax planningdepreciation deduction timingIRS Notice 2026-11special depreciation allowancequalified property depreciationphase-down bonus depreciation