James L. Bradley, CPA

10/08/2026

So, I've had a couple of clients reach out to me about some unexplained money showing up in their bank accounts, specifically $90 from Social Security.

Last Friday, the White House announced that millions of Americans who have Part A & B of Medicare will be receiving a $90 refund. If you have direct deposit of your Social Security benefits, that money will automatically show up in your account.

If you do not pay Medicare Part B premiums because you are on Medicaid, you will not receive the refund. Also, higher income recipients who have the higher than usual $202.90 Part B premium will not be getting the $90 refund.

That's about all that I know, but that $90 is legit. If you don't know what to do with this new found fortune, I am taking up donations for a new kayak. Just saying.

Oh yeah. We might experience some turbulence of the tropical variety this weekend, so you might want to spend that $90 on bottled water and batteries.

08/24/2026

The more anniversaries I celebrate, the more quickly they come. It did not even dawn on me that yesterday (8/23/2026) marked 34 four years since I walked through the doors of David H. Womack & Co., PC, CPAs in Claxton, fresh out of Georgia Southern University and knowing hardly anything about what I was doing. (Which means I knew next to nothing back then.) I never would have made it past the first few days, let alone the last 34 years, if it weren't for the patient tutelage from David Womack, CPA and the staff members - both past and present - who have become more like family than coworkers. We've all seen a lot of changes together, and the changes seem to becoming more quickly than ever before. Either they're coming more quickly, or I'm slowing down. It's probably a lot of both. The relationships developed with clients and the support of my family (office and otherwise) have made it possible to prosper in this profession in the town I love and call home. I won't say "here's to another 34," but it's been a great ride, and I don't plan on stopping any time soon.

08/20/2026

"Medicare Advantage pays 10 cents less on the dollar...." Larger, big city hospitals may be able to afford that kind of disparity. For rural hospitals, it's one more crisis.

08/06/2026

Young athletes and their parents enamored by the NIL deals being thrown at them need to consider the taxes that follow. College and even high school athletes who may have never filed an income tax return could face a stiff tax bill. Planning can ease the sting.

06/11/2026

06/11/2026

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03/03/2026

New Post Office Rules Have Ramifications for Taxpayers: We all knew something was different. Traditional mail was slowing down. Mail began arriving without being post marked; days later than expected. Recent USPS regulations confirmed our suspicions. They clarified that mail dropped at a local post office or placed in a collection box may not receive a postmark until it reaches a regional processing center - often a day or more after deposit. So, how does this affect taxpayers? For over 30 years in this business, we have fought right up to various deadlines. The rule has always been, your return is considered filed when you drop it off at the Post Office. That's because your mail was traditionally post marked at your local P.O. and the date of the post mark was considered by IRS and other legal entities to be the date of filing. In other words, if you put your tax return in the mail on April 15th, it is considered timely filed, regardless of when the IRS actually received it. Not any more. If you put your return or check for a tax payment in the mail on April 15th, that envelope may not be post marked for several days. Therefore, even though you left it with a federal government facility, your return or payment is late, and you now owe penalties and/or interest. This issue can be solved by filing all returns and making all payments electronically. In fact, by Executive Order all payments to and from the federal government are supposed to be made electronically, barring extenuating circumstances. In those extenuating circumstances, it's advisable to send your tax payments via Certified Mail Return Receipt Requested, which is a few more dollars of postage, but can save a lot more in penalties. You can also ask for a free manual post mark or Postage Validation Imprint. In any event, don't count on just dropping your return in the blue box on the due date anymore. You could very well get one of those dreaded letters from the IRS.