Susan Birkner - Birkner LLC

04/13/2026

01/22/2026

Tax season is open on Monday, but the federal government only the state is a little bit behind. Bring your tax returns in as soon as possible and just remember this year refunds have to be direct deposit no checks and if you owe payments, the government would wish for you to have them electronically with electronic withdrawals, premier, checking account as they’re moving towards no checks

01/17/2026

For those people out there that donate to charity here’s an update of your new tax deduction for 2026

New Benefits for Everyday Givers
For the roughly 90% of taxpayers who take the standard deduction rather than itemizing, the OBBB introduces a new universal charitable deduction.
Deduction Limits: Starting in 2026, individuals can deduct up to $1,000 and married couples filing jointly can deduct up to $2,000 for cash gifts made directly to qualified charities.
Eligibility: These deductions are "above-the-line," meaning they reduce your taxable income even if you do not itemize. Note that gifts to Donor-Advised Funds (DAFs) or private foundations do not qualify for this specific universal deduction.

01/17/2026

Enacted under the
One Big Beautiful Bill Acton July 4, 2025, several new federal tax deductions are available starting with the 2025 tax year (returns filed in 2026) through 2028.
1. Overtime and Tip Deductions
Commonly known as "No Tax on Overtime" and "No Tax on Tips," these are federal income tax deductions for eligible workers. Notably, these deductions do not apply to payroll taxes(Social Security and Medicare), which must still be paid in full.
Overtime Deduction:
Maximum Amount: Up to $12,500 per individual or $25,000 for married couples filing jointly.
Qualified Pay: Only applies to the "overtime premium" portion of pay (e.g., the "half" in time-and-a-half) required by the Fair Labor Standards Act (FLSA).
Phase-Out: Gradually reduces for single filers with a Modified Adjusted Gross Income (MAGI) over $150,000 and married couples over $300,000. It fully disappears at $275,000 and $550,000, respectively.
Tip Deduction:
Maximum Amount: Up to $25,000 per year.
Qualified Tips: Includes voluntary cash or charged tips received in occupations traditionally identified as tipped industries.
Phase-Out: Follows the same income limits as overtime—starting at $150,000(single) or $300,000 (joint) MAGI.
2. Senior Bonus Deduction
For taxpayers age 65 and older, a new "Enhanced Deduction for Seniors"(sometimes called the "senior bonus deduction") provides additional relief.
Maximum Amount: An additional $6,000per qualifying individual (up to $12,000 for married couples if both are 65+).
Availability: This deduction is "stackable"; it is taken in addition to the standard deduction and the existing age-based standard deduction.
Income Limits:
Single Filers: Phases out starting at $75,000 MAGI and is fully eliminated at $175,000.
Married Filing Jointly: Phases out starting at $150,000 MAGI and is fully eliminated at $250,000.
Filing Status: You can claim it whether you itemize or take the standard deduction, but it is not available to married couples filing separately.
Note for 2026 Filings: For tax year 2025, the IRS has provided transition relief, allowing workers to claim these deductions based on their own records if their W-2 forms do not yet separately list overtime or tips. Form reporting requirements will be more strictly enforced for the 2026 tax year.

11/19/2025

Here’s a quick update of what the one big beautiful Bill changes regarding taxes

The One Big Beautiful Bill" (OBBB), significant standard deduction increases, and temporary deductions for seniors, qualified tips, overtime pay, and vehicle loan interest.

Key changes for tax year 2025

Standard Deduction: The standard deduction has increased to $31,500 for married couples filing jointly, $15,750 for singles, and $23,625 for heads of household.

1099-K Reporting Threshold: The reporting threshold for online marketplaces and payment processors has reverted to the previous standard of $20,000 in payments and 200 transactions, eliminating the lower $600 threshold that was briefly in effect.

Deduction for Tips: Workers in eligible occupations can deduct up to $25,000 in qualified tips from their taxable income through 2028. This deduction is subject to income phaseouts.

Deduction for Overtime Pay: Eligible workers can deduct up to $12,500 of federally mandated overtime pay through 2028, with higher limits for married couples. This deduction also has income phaseouts.

Deduction for Car Loan Interest:Individuals can deduct up to $10,000 in interest paid on loans for qualified personal vehicles through 2028, with income-based phaseouts.

Additional Senior Deduction: Taxpayers aged 65 and older can claim an additional $6,000 deduction per eligible individual from 2025 through 2028. This deduction is reduced for higher-income individuals.

Expiring Clean Vehicle Credits: The tax credits for new and used clean vehicles are set to expire for any vehicle acquired after September 30, 2025.

Inflation Adjustments: Tax brackets, phaseouts for certain deductions, and other provisions are adjusted for inflation.

Expiring tax provisions to address
TCJA Sunsetting: Many provisions of the 2017 Tax Cuts and Jobs Act (TCJA) were made permanent by the OBBB, including standard deduction increases, lower tax brackets, and the elimination of personal exemptions. However, some elements were not, such as the increased estate and gift tax exclusion. Clients with estate plans should be advised to review them in light of the exclusion potentially reverting to pre-2017 levels at the end of 2025.

Charitable Giving: Beginning in 2026, those taking the standard deduction can claim an above-the-line deduction for charitable contributions, with certain exclusions. This affects planning for the end of 2025.

Bonus Depreciation and R&D Expensing:The OBBB restores 100% bonus depreciation and the expensing of certain R&D costs, which primarily affects business clients.

If you have any questions, please feel free to reach out to me at 413-593-1029. Thank you.

11/10/2025

Life short it’s time to get yourself together financially so that you do not pass on a mess to your children. We can do this together stop in and I will provide you the knowledge you need to know what to do going forward.

11/04/2025

This is my daily routine and I love it.

11/04/2025

Dear Prospective Client,

For the past 25 years, our mission has remained the same: to provide reliable, accurate, and personalized accounting and tax services to individuals and businesses that value expert support and long-term partnership. We understand the challenges that come with maintaining accurate financial records, staying tax-compliant, and navigating ever-changing regulations — and we’re here to make that process efficient, clear, and stress-free.

As a firm built on integrity, professionalism, and strong client relationships, we take pride in delivering services tailored to your needs. Whether you’re looking for proactive tax preparation and planning, comprehensive bookkeeping, payroll services, or business advisory support, you can count on us to help you stay compliant, organized, and prepared throughout the year.

Clients choose us not only for our experience, but also for our commitment to communication, accuracy, and exceptional service. With decades of proven expertise and a passion for supporting your success, we are here to ensure you receive the highest level of care — year-round, not just during tax season.

We would welcome the opportunity to learn more about your needs and show you how our practice can be a valuable asset to you or your business. Thank you for considering us. We look forward to partnering with you.

Warm regards,

Susan Birkner

01/13/2019

Tax season is upon us! Starting on January 28 will be open six days a week! Give us a call or stop in!!! 413-593-1029
Our hours will be Monday Tuesday Thursday from 9 to 7 Wednesday and Friday 9 to 5 and Saturday 10 to 1