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09/02/2026

How taxpayers can reconstruct records after a disaster

Some taxpayers may need to reconstruct vital records that were lost in a disaster. Having these records is important for tax purposes, federal assistance or insurance reimbursement. Here are a few steps people who were affected by a disaster can take if they need to obtain their lost records.

Replace tax records
A recent tip explained the different types of tax transcripts and how to get them. The most common type needed after a disaster loss is a tax return transcript. Taxpayers can:

Register to use Individual Online Account to view, print, or download their transcript(s)
Order a transcript by mail or call the automated phone transcript service at 800-908-9946. This typically takes between 5 to 10 calendar days for delivery.
Request by submitting Form 4506-T, Request for Transcript of Tax Return.
Financial and bank records
Credit card companies and banks often provide users with access to past statements.

Reconstruct personal property records
Photos, videos, canceled checks, receipts can help establish the value of damaged or lost property. They can also check online sources to help determine fair market value.

Real property records

Property documents: Contact the title or escrow company or bank that handled the purchase of the home or other property for copies of the records.

Home improvements: Get in touch with the contractors who did the work and ask for statements to verify the work and cost. They can also get written descriptions from friends and relatives who saw the house before and after any improvements.

Inherited property: Check court records for probate values. If a trust or estate existed, taxpayers can contact the attorney who handled the trust.

No records: People with no records available should check the county assessor's office for old records that might address the value of the property.

Vehicle records
Vehicle owners can research the current fair-market value for most vehicles. Resources are available online and at most libraries. They can also contact the dealer where the car was purchased and ask for a copy of the contract.

Taxpayers in a disaster area may now see personalized messages in their IRS Individual Online Account. The messages highlight tax relief, including extended filing and payment deadlines as well as a link to other disaster assistance information. They can also find news about disaster tax relief specific to their area on the Around the nation page of IRS.gov.

08/28/2026

IRS online services spotlight: Taxpayers can get more done online

IR-2026-102, Aug. 28, 2026

WASHINGTON — The Internal Revenue Service today encouraged taxpayers to explore the growing number of IRS.gov online tools that can help them quickly and securely take care of common tax tasks.

IRS.gov offers secure, self-service options that can help taxpayers, businesses, and tax professionals get tax information and take action online. These tools can help users access tax records, check refund status, make payments, manage payment plans, view notices, request an Identity Protection PIN, and handle authorization requests.

“IRS.gov gives taxpayers secure options to get information and take action when it is convenient for them,” said IRS Chief Executive Officer Frank J. Bisignano. “Online services make it easier for taxpayers, tax professionals, and businesses to resolve many common tax matters quickly. As a digital-first agency, we are committed to expanding our online tools to better serve the public."

IRS Individual Online Account
Taxpayers can use IRS Individual Online Account to securely access personal tax information and complete many tasks online. After signing in, taxpayers can:

View balance information by tax year.
Make a same-day payment or schedule payments up to 365 days in advance from a bank account.
View payment history and pending or scheduled payments.
View key tax return information, including adjusted gross income.
Access transcripts and available information return documents, including Forms W-2 and certain Forms 1099.
Check the status of a refund or amended return.
View digital notices from the IRS.
Get an Identity Protection PIN.
View, approve, and electronically sign certain authorization requests from tax professionals.
Taxpayers can also use the refund tracker to check refund status without signing in. Refund information is generally available 24 hours after the IRS receives an electronically filed current-year return, three days after an electronically filed prior-year return, or four weeks after a paper return is mailed.

Business Tax Account
Eligible businesses can use Business Tax Account to manage certain federal tax responsibilities online. Available features depend on the business structure and the user’s role.

Through Business Tax Account, eligible users may be able to:

View business information on file with the IRS.
View account balances and payment history.
Make federal tax deposits, balance due payments, and other payments.
View tax transcripts, an employer identification number verification letter, and tax compliance reports.
View certain IRS notices and letters.
Manage account access for authorized users.
Business Tax Account is available to several business and organization types, including sole proprietors, partnerships, S corporations, C corporations, federal, state, and local governments, Indian tribal governments, and tax-exempt organizations. Some users may have limited access based on their role in the entity.

Tax Pro Account
Tax professionals can use Tax Pro Account to manage certain authorization requests and authorized taxpayer relationships online.

Tax Pro Account allows eligible tax professionals to request power of attorney and tax information authorizations, view taxpayer information, check authorization request status, view active authorizations, and withdraw authorizations. When both the tax professional and individual taxpayer use IRS online accounts, certain authorization requests can be handled electronically.

Other IRS.gov tools
IRS.gov also offers helpful online tools and resources, including:

Get Transcript to access personal tax records, including transcripts of past tax returns, tax account information, wage, and income statements, and verification of non-filing letters.
Direct Pay with Bank Account to make secure tax payments directly from a bank account.
Payment Plan to apply for or manage a payment plan when taxpayers cannot pay in full.
Tax Withholding Estimator to help employees and pension recipients estimate federal income tax withholding.
Interactive Tax Assistant to find answers to many tax law questions.
IRS2Go Mobile App to check refund status, make a payment, find free tax preparation assistance, and sign up for tax tips.
Protect personal information
The IRS reminds taxpayers to use only IRS.gov to access IRS online services. The IRS does not initiate contact with taxpayers by email, text messages, or social media to request personal or financial information.

Taxpayers should not share usernames, passwords, or other account information with anyone. Taxpayers who receive a suspicious message claiming to be from the IRS should not click links, open attachments, or respond.

08/28/2026

What taxpayers should know about IRS third party authorizations

Taxpayers can give a third party the authority to help with federal tax matters. Depending on the type of authorization, this could be a family member or friend, or a tax professional, attorney or business.

There are different types of third-party authorizations with specific roles assigned. Additionally, taxpayers who want to have a third party represent them must formally grant them permission to do so.

Different types of third-party authorizations:

Power of Attorney – Allows someone to represent a taxpayer when resolving tax matters with the IRS. With this authorization, the representative must be an individual authorized to practice before the IRS and Form 2848, Power of Attorney and Declaration of Representative must be completed. A POA can do several things, such as:
Represent, advocate, negotiate and sign on behalf of the taxpayer
Argue facts and the application of law
Receive tax information for the matters and tax years/periods specified by the taxpayer
Receive copies of IRS notices and communications
Tax Information Authorization – Appoints a person to review or receive a taxpayer's confidential tax information for the type of tax for a specified period using form 8821.
Third Party Designee – Designates a person on the taxpayer's tax form to discuss that specific tax return and tax year with the IRS.
Oral Disclosure – Authorizes the IRS to disclose the taxpayer's tax info to a person the taxpayer brings into a phone call or meeting with the IRS about a specific tax issue.
Revoking a third-party authorization
A taxpayer can choose to revoke any authorization at any time.

Power of Attorney stays in place until the taxpayer revokes the authorization or the representative withdraws it.
Tax Information Authorization stays in effect until it is revoked by the taxpayer or the designee withdraws it.

Third Party Designee generally expires one year from the due date of the tax return, not counting extensions.
Oral disclosure, unless it’s stated otherwise, is automatically revoked once the conversation has ended. If the taxpayer wants additional oral disclosure exceeding the original request, a new authorization will be required.

08/27/2026

IRS reminder: Extension filers can use IRS Free File this summer
IR-2026-101, Aug. 26, 2026

WASHINGTON — The Internal Revenue Service today encouraged taxpayers who requested an extension to file their 2025 federal tax return as soon as possible, rather than waiting until the Oct. 15 deadline.

IRS Free File remains available through Oct. 15, 2026, and offers free guided tax preparation for taxpayers with an adjusted gross income of $89,000 or less in 2025. Taxpayers can prepare and e-file federal returns securely with IRS trusted partners at no cost. Taxpayers with income above the threshold can use Free File Fillable Forms if they are comfortable preparing their own tax returns.

Filing over the summer helps taxpayers avoid the fall rush and gives them more time to resolve issues or arrange payments, if needed. An extension gives taxpayers more time to file but not more time to pay. Taxpayers who owe tax should pay as much as they can as soon as possible to limit penalties and interest.

IRS Free File provides a secure, convenient way to file from home. The guided software includes step-by-step instructions and built-in error checks, and some trusted partners also offer free state tax return preparation and filing for eligible taxpayers.

Taxpayers who are due a refund can get their refund faster by filing electronically and choosing direct deposit.

To get started, visit IRS Free File: Do Your Taxes For Free on IRS.gov.

08/13/2026

Summer 2026 expanded features for Business Tax Account

The Internal Revenue Service issued Fact Sheet 2026-11, July 2026 describing continued expansion of the features in Business Tax Account (BTA), an online self-service platform that allows authorized users of certain entity types to securely access and manage their federal tax records and information online.

This year, BTA has added valuable and time-saving features to help taxpayers manage their tax obligations online, as further described in the fact sheet.

BTA is a key part of the agency’s ongoing work to transform and improve service at the IRS by offering a seamless, convenient, digital experience. It also supports a broader initiative to reduce paper-based processes and improve the taxpayer experience.

Who can use Business Tax Account now?

BTA currently supports access for the following organizational types:

A sole proprietor who has an Employer Identification Number issued by the IRS.
An individual partner or individual shareholder with both:
A Social Security number or an individual taxpayer identification number.
A Schedule K-1 on file. For partners, this includes tax years 2012-2023. For shareholders, this includes tax years 2006-2023.
S corporation.
C corporation.
Federal, state and local governments.
Indian tribal governments.
Tax-exempt organizations.
What can eligible taxpayers do within Business Tax Account?

Depending on their business type and role, eligible taxpayers can take a variety of actions within BTA (more fully described in the fact sheet), including:

View and make payments.
Schedule a payment and cancel a scheduled payment.
View recently processed payments and see whether any payments were returned or refused.
Request a tax compliance check.
View the business name and address on file with the IRS.
View and download transcripts for various payroll, income, and excise tax returns.
View and download certain digital notices.

08/12/2026

Tax relief for taxpayers in Mississippi, West Virginia, and Northern Mariana Islands

The IRS announced tax relief for individual and business clients in:

Mississippi affected by Tropical Storm Arthur that began on June 18, 2026; following the disaster declaration issued by the Federal Emergency Management Agency, individuals and households that reside or have a business in Covington, George, Greene, Hancock, Harrison, Pearl River, Stone, and Wayne counties qualify for tax relief;

West Virginia affected by severe storms, straight-line winds, tornadoes, flooding, landslides and mudslides that began on July 21, 2026; following the disaster declaration issued by FEMA, individuals and households that reside or have a business in Lewis and Upshur counties qualify for tax relief; and

The Commonwealth of the Northern Mariana Islands affected by Super Typhoon Bavi that began on July 4, 2026; following the disaster declaration issued by FEMA, individuals and households that reside or have a business on the islands of Rota, Saipan and Tinian qualify for tax relief.

These taxpayers now have until Feb. 1, 2027, to file various federal, individual, and business tax returns and make tax payments.

08/11/2026

Treasury, IRS issue proposed regulations on employer contributions to Trump Accounts under the Working Families Tax Cuts

IR-2026-90, Aug. 11, 2026

WASHINGTON — The Department of the Treasury and the Internal Revenue Service today issued proposed regulations providing guidance to employers that choose to make contributions to Trump Accounts for employees or their dependents. The proposed regulations also clarify nondiscrimination requirements for employers offering Trump Account contribution programs and dependent care assistance programs.

“Today’s guidance will help employers that want to make a tax-free contribution of up to $2,500 per year to the Trump Account of an employee or their dependents,” said IRS Chief Executive Officer Frank J. Bisignano. “The proposed regulations will provide a framework for businesses establishing a Trump Account contribution program, a new benefit for American working families.”

The proposed regulations outline requirements for employers that wish to maintain a Trump Account contribution program. A Trump Account contribution program generally must:

Be a separate written plan of an employer for the exclusive benefit of employees;
Provide for contributions to the Trump Accounts of employees or their dependents;
Satisfy various requirements, including nondiscrimination requirements.
The proposed regulations also clarify how the nondiscrimination requirements apply to Trump Account contribution programs and dependent care assistance programs. In general, eligibility to participate in these programs and contributions and benefits under these programs must not discriminate in favor of highly compensated employees or their dependents.

A public hearing on the proposed regulations has been scheduled for Oct. 15, 2026. Requests to speak and outlines of topics to be discussed at the hearing must be received by Oct. 13, 2026. Treasury and the IRS also request comments on all aspects of the proposed regulations by Sept. 25, 2026. Complete instructions on submitting comments and hearing requests are included in the proposed regulations.

Sign up for a Trump Account and the pilot program

Parents, guardians, and other authorized individuals can use IRS Individual Online Account to complete Form 4547, Trump Account Election(s) to open a Trump Account for a child with a Social Security number if the election is made before the calendar year in which the child turns age 18.

If that child is a U.S. citizen born in 2025 through 2028, the parent or other individual who qualifies to make the election can check a box on Form 4547 to elect a $1,000 pilot program contribution for the child’s Trump Account.

08/06/2026

Business Tax Account gives eligible taxpayers more secure, convenient ways to manage federal tax obligations online

IR-2026-87, Aug. 6, 2026

WASHINGTON — The Internal Revenue Service today announced new and expanded features for Business Tax Account (BTA) users, giving eligible businesses and organizations more ways to view digital notices, make payments, and access and manage federal tax account information online.

Business Tax Account is an online self-service platform that allows authorized users of certain entity types to securely access and manage their federal tax records and information. The IRS continues to add features to help taxpayers manage their tax obligations online and reduce the need for paper-based processes.

“Business Tax Account is a key part of the agency’s digital first initiative.” said IRS Chief Executive Officer Frank J. Bisignano. “By expanding online self-service options, BTA makes it easier for eligible businesses and organizations to manage their federal tax obligations securely and conveniently online without making a phone call or traveling to physical office.”

This year, BTA has added valuable and time-saving features to help taxpayers manage their tax obligations online:

Users now have access to an expanding library of digital IRS notices. Recently added notices include CP081B, We May Have a Refund for You, CP211A, Application to file extension of time approved, CP134R, Federal tax deposits discrepancy — Due a Refund, and many more.
Designated officials can now download an EIN verification notice, Notice CP575, Notice of New Employer Identification Number, which can be used instead of Letter 147C, EIN Previously Assigned, at banks and financial institutions.
View an existing payment plan’s balance and other details and make a payment toward that plan.
Eligible taxpayers can also submit payments for an Offer in Compromise to settle tax debts for less than the full amount owed.
Who can use Business Tax Account now?
BTA currently supports access for the following organizational types:

A sole proprietor who has an Employer Identification Number issued by the IRS.
An individual partner or individual shareholder with both:
A Social Security number or an individual taxpayer identification number.
A Schedule K-1 on file. For partners, this includes tax years 2012-2023. For shareholders, this includes tax years 2006-2023.
S corporation.
C corporation.
Federal, state and local governments.
Indian tribal governments.
Tax-exempt organizations.
What can eligible taxpayers do within Business Tax Account?
Depending on their business type and role, eligible taxpayers can:

View and make payments toward a balance due using a bank account. This includes payments on a return filed for the current year, late payments for past tax years, and federal tax deposits.
Schedule a payment for any business day up to one year in advance and cancel a scheduled payment.
View recently processed payments, including payments made through the Electronic Federal Tax Payment System online, wire transfers, checks or money orders, and see whether any payments were returned or refused.

Store multiple bank accounts in an online “wallet” to manage tax payments.

Request a tax compliance check.

View the business name and address on file with the IRS.
Give account access to eligible employees of the business.
View and download transcripts for various payroll, income, and excise tax returns.

View and download certain digital notices.
What new features will be added to Business Tax Account in the future?

Future capabilities will enable access to more business and organizational entities and help the Business Tax Account become a more robust online self-service platform.

Eligible users must meet Business Tax Account access requirements and register before viewing or managing federal tax records and information. For details about eligibility, visit Business Tax Account.

08/05/2026

Treasury, IRS Issue Guidance on the Permanent Expansion of Paid Family and Medical Leave under the Working Families Tax Cuts
IR-2026-86, Aug. 5, 2026

WASHINGTON — The Department of the Treasury and the Internal Revenue Service (IRS) issued Notice 2026-28, providing guidance on the employer credit for paid family and medical leave (PFML) under the Working Families Tax Cuts (WFTC). The WFTC makes permanent and expands eligibility and coverage for employers offering PFML benefits to employees.

“Hardworking Americans should not have to choose between caring for a loved one and earning a paycheck,” said Treasury Secretary Scott Bessent. “The Working Families Tax Cuts permanently expands the federal Paid Family and Medical Leave Tax Credit, giving businesses, especially small businesses, greater incentives to provide paid leave so workers can care for a newborn or other family member or recover from a serious illness without sacrificing their financial security. Today's guidance provides employers with the clarity they need to claim the enhanced credit, supporting American workers, families, and businesses.”

“The permanent expansion of the credit encourages businesses to provide paid family and medical leave,” said IRS Chief Executive Officer Frank J. Bisignano. “The changes enacted by the Working Families Tax Cuts will make more employers eligible for the credit and give them more ways to offer this benefit to their workers.”

Permanent Expansion of the Paid Family and Medical Leave Tax Credit

The Working Families Tax Cuts permanently expands the employer tax credit for paid family and medical leave, providing businesses, particularly small businesses, with greater incentives to offer up to 12 weeks of paid leave. Employees may use the leave to recover from a serious health condition or to care for certain family members with serious health conditions.

The WFTC also makes several key improvements to the credit, including:

Expanded Eligibility: Employers can claim the credit for employees with six months of service and for part-time employees customarily working 20 hours or more per week.

Expanded Coverage: Employers can claim the credit for insurance premiums to provide leave, or wages paid during leave.

State and Local Mandates: Employers can count leave provided under state or local mandates toward the eligibility for this federal tax credit, but not toward the credit calculation.

Beginning in 2026, employers can claim the credit for premiums paid for PFML insurance policies, in addition to wages paid during PFML leave. To help employers apply the new premium-based method, Notice 2026-28 addresses how the premium-based method compares to the wage-based method, how to allocate the qualifying premiums, and how to elect between the premium method and the wage method. Forthcoming proposed regulations will provide broader guidance to address the statute comprehensively and provide certainty to taxpayers.

Beginning in 2026, more employers providing paid family and medical leave that meets certain requirements can take advantage of a general business tax credit ranging from 12.5% to 25% of wages paid to qualifying employees for up to 12 weeks of family and medical leave per taxable year.

Information on Forthcoming Guidance
Treasury and the IRS intend to issue proposed regulations consistent with this guidance. Comments are requested on all aspects of the notice and any other issues regarding implementation of the amendments to section 45S by the WFTC that should be addressed in the forthcoming proposed regulations. Complete instructions on submitting comments are included in the notice.

08/04/2026

Taxpayer rights include being able to appeal an IRS decision in an independent forum

Taxpayers have the right to appeal an IRS decision in an independent forum. What this means is they are entitled to a fair and impartial administrative appeal of most decisions made by the IRS, including many penalties. This is another one of the ten rights that make up the Taxpayer Bill of Rights. Understanding these rights helps taxpayers if they need to work with IRS on a personal tax matter.

Important facts about this right:

The IRS Office of Appeals must be independent and separate from the IRS office that initially reviewed the case. Generally, Appeals will not discuss a case with the IRS to the extent that those communications appear to compromise the independence of Appeals.

When taxpayers don't agree with an IRS decision, they can refer to Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, for details on how to appeal.

Taxpayers who receive a statutory notice of deficiency, which is a notice proposing additional tax, may file a timely petition with United States Tax Court to dispute the proposed adjustment before they must pay the tax.

Taxpayers have the right to receive a written response regarding a decision from the Office of Appeals.

Generally, taxpayers may file a refund suit in a United States District Court or the United States Court of Federal Claims if:
They have fully paid the tax and the IRS has denied their tax refund claim.

No action is taken on the refund claim within six months.
It's been less than two years since the IRS mailed them a notice denying the refund.

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