M + O = CPE Inc.

M + O = CPE Inc. Best way to prepare for tax season for CPAs/tax professionals. Taught by renowned lecturer and CPA firm president, Vincent J. As such, M + O = CPE, Inc.

O’Brien, CPA, he provides the rare combination of expertise, practical experience, and the ability to teach. M+O=CPE has been providing outstanding tax seminars since 1995 in the form of annual workshops. O’Brien, CPA, he has instructed tax professionals for decades. As a practicing CPA, he provides the rare combination of expertise, practical experience, and the ability to teach. Included is the

Individual Tax Year-End Workshop Reference Book, annually written by Vincent J. O’Brien, CPA and used by practitioners all year long. The information provided herein is provided with the understanding that the author and publisher are not engaged in rendering legal, accounting or other professional service. and the author disclaim any responsibility or liability for the information supplied herein or the application of said information.

The IRS continues to promote online accounts for individuals and businesses, but those who want to set up such accounts ...
08/18/2026

The IRS continues to promote online accounts for individuals and businesses, but those who want to set up such accounts must first have an ID.me account. See https://mocpe.com/irs-individual-and-business-accounts-and-id-me/

The IRS continues to promote the use of online IRS accounts, which are available for both individuals and businesses. Practitioners might want to recommend these accounts to certain clients. These accounts provide many useful services, such as scheduling tax payments, checking balances due, and view...

Taxpayers must recognize previously-deferred gains from qualified opportunity zone investments on their 2026 income tax ...
08/04/2026

Taxpayers must recognize previously-deferred gains from qualified opportunity zone investments on their 2026 income tax returns. See

As discussed on pages 61 to 64 of the Tax Year 2025 M+O=CPE Individual Tax Reference Book, taxpayers who deferred gains at any time during 2018 to 2025 by investing in qualified opportunity zones must now recognize those deferred gains on their 2026 income tax returns. As practitioners complete 2025...

The IRS has announced a midyear increase in the 2026 standard mileage rate that is effective on July 1, 2026. See
07/14/2026

The IRS has announced a midyear increase in the 2026 standard mileage rate that is effective on July 1, 2026. See

The IRS has announced a midyear increase to the standard mileage allowance, which is effective on July 1, 2026. For business travel, it is 76 cents per mile for July 1, 2026, to December 31, 2026. This is up from 72.5 cents per mile, which applies for January 1, 2026, to June 30, 2026. For … Conti...

The IRS has issued guidance about the gift tax considerations for the new Trump accounts. See
07/09/2026

The IRS has issued guidance about the gift tax considerations for the new Trump accounts. See

Recently, the IRS issued guidance about the gift tax considerations for the new Trump accounts. Trump accounts under Internal Revenue Code §530A are effective for the 2026 and later tax years and are for children under the age of 18 as of the close of the calendar year. We have discussed these acco...

July 15, 2026, is the last due date for some employers to register with the New York Secure Choice mandatory requirement...
06/30/2026

July 15, 2026, is the last due date for some employers to register with the New York Secure Choice mandatory requirement plan. See

As a reminder, the New York Secure Choice Program requires New York employers with 10 or more employees who do not offer a qualified retirement plan to automatically enroll their employees in this new state-sponsored retirement plan. Employers with 10 to 14 employees are required to register by July...

Practitioners should annually review and update their written information security plan (WISP). See
06/18/2026

Practitioners should annually review and update their written information security plan (WISP). See

Practitioners must annually certify that they have a written information security plan (WISP) for protecting client data when they renew their Practitioner Tax Identification Number (PTIN) each year. The IRS provides a model plan in its Publication 5708, Creating a Written Information Security Plan....

The IRS has sent CP53E notices to some taxpayers in error, requesting direct deposit information even though the taxpaye...
06/02/2026

The IRS has sent CP53E notices to some taxpayers in error, requesting direct deposit information even though the taxpayers filed returns that did not request refunds. See

As discussed in our post on January 29, 2026, and March 24, 2026, the IRS has been sending a CP53E notice in the mail to taxpayers who requested a refund by check when they filed their 2025 federal income tax returns. The notice requests that taxpayers provide bank account information for the direct...

The IRS is retiring the FIRE system used to e-file Forms 1099, which will require users to register and start using the ...
05/19/2026

The IRS is retiring the FIRE system used to e-file Forms 1099, which will require users to register and start using the separate IRIS system to electronically submit Forms 1099 for the 2026 tax year. See

The IRS plans to retire the Filing Information Returns Electronically (FIRE) system used for e-filing 1099s. Until now, in recent years, there have been two systems available to electronically file Forms 1099, the FIRE system and the Information Returns Intake System (IRIS) system. Beginning with th...

May 15, 2026 is the next due date for some employers to register with the New York Secure Choice mandatory requirement p...
05/05/2026

May 15, 2026 is the next due date for some employers to register with the New York Secure Choice mandatory requirement plan. See

As a reminder, the New York Secure Choice Program requires New York employers with 10 or more employees who do not offer a qualified retirement plan to automatically enroll their employees in this new state-sponsored retirement plan. Employers with 15 to 29 employees are required to register by May....

When preparing extensions, it is important to document key estimates and warnings to clients in writing. See
04/07/2026

When preparing extensions, it is important to document key estimates and warnings to clients in writing. See

As we reach the point in tax season where most extensions are prepared, it is important to document key estimates and warnings to clients in writing. For missing items, practitioners should warn each client that if the client’s actual income or deductions differ from the estimates used to prepare ...

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