08/28/2026
Daily Tax Practice Brief — August 28, 2026
1. Final Form 2290 weekend alert
Who is affected: Owners of highway vehicles weighing at least 55,000 pounds first used during July 2026.
Deadline: Monday, August 31. Low-mileage vehicles may qualify for suspended tax, but the return may still be required.
Fast Track action: Finish VIN, taxable-weight and first-use verification today. Confirm that electronically filed returns and payments are accepted—not merely transmitted.
Client talking point: “Monday is the Form 2290 deadline for heavy vehicles first used in July. Low mileage does not automatically eliminate the return.” IRS Form 2290 guidance
2. Expanded paid-family-leave credit creates a 2026 opportunity
Who is affected: Small-business employers providing qualifying paid family and medical leave.
What changed: The federal Section 45S credit is now permanent. Beginning in 2026, qualifying employers may choose:
* A wage-based credit generally ranging from 12.5% to 25% of qualifying leave wages; or
* A new credit based on qualifying paid-family-leave insurance premiums.
Eligibility now includes employees with six months of service and qualifying part-time employees working at least 20 hours weekly. State-mandated leave may help establish eligibility, but does not itself generate the federal credit.
Fast Track action: Ask payroll clients whether they pay family-leave wages or insurance premiums. Review their leave policy, employee eligibility and payroll classifications before year-end.
Client talking point: “If your company provides paid family or medical leave, the expanded federal credit may offset part of the cost—but the policy and payments must meet specific requirements.” IRS paid-family-leave guidance
3. IRS clarifies authorization choices for client representation
The IRS issued a new practice reminder on August 27 distinguishing:
* Form 2848: Representation by someone authorized to practice before the IRS
* Form 8821: Access to confidential tax information without representation authority
* Third-party designee: Discussion of one return and tax year
* Oral authorization: Generally ends when the call or meeting ends
Fast Track action: Do not assume preparing a return authorizes IRS representation. Match each engagement to the appropriate authorization and the practitioner’s permitted scope.
Client talking point: “Preparing your return does not automatically authorize us to obtain records or handle an IRS matter; the correct authorization must be completed first.” IRS third-party authorization guidance
No material new Texas entity, franchise-tax or BOI change was identified today.
Review-ready social posts
1. “Final trucking reminder: Form 2290 is due Monday, August 31, for qualifying heavy vehicles first used during July. Low mileage may suspend the tax, but filing may still be required.”
2. Professional review advised: “Employers offering paid family or medical leave may qualify for an expanded federal tax credit in 2026—including a new option based on qualifying insurance premiums.”
3. “Having someone prepare your tax return does not automatically authorize them to represent you before the IRS. The proper authorization depends on what help you need.”
I’m by phone, email and VIRTUAL ONLY this season…link below.
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