Ludwig, Blair, and Bush CPAs

01/02/2026

Please be aware of the problems this may cause.

As of 2026, the United States Postal Service (USPS) has implemented a significant change to how postmarks are applied and what they represent.

Key Postmark Rule Change

Date Definition: Effective December 24, 2025, a postmark now reflects the date mail is first processed by an automated sorting machine at a regional facility, rather than the date it was dropped off at a post office or in a blue collection box.

Potential Delays: Because mail is often transported from local post offices to distant regional hubs for sorting, your mail could receive a postmark 1 to 3 days after you actually mailed it.

Impact on Deadlines: This shift can cause payments, tax returns, and mail-in ballots to be legally considered "late" even if you mailed them before the deadline.

Recommendations for Time-Sensitive Mail

If your mail is subject to a hard deadline (e.g., Tax Day on April 15, 2026), follow these steps to ensure a timely postmark:

Request a Manual Postmark: Go inside a local post office and ask a clerk to hand-stamp your mail at the counter. This service is free and ensures the postmark reflects the current date.

Mail Early: The USPS suggests mailing items at least one week before a deadline to account for processing delays.

Use Certified Mail: Purchasing Certified Mail provides a receipt that serves as proof of the mailing date, regardless of when the machine-applied postmark occurs.

Buy Postage at the Counter: Printed labels from a retail counter include the correct acceptance date.

11/11/2023

09/04/2023

Robin's Place is a great to eat!

We would like to say a big thank you Robin’s Place, located on Boone Avenue, for their dedication to providing a smoke-free environment to protect the health of their customers and employees! Robin's Place chose to not allow smoking indoors to "Promote a family friendly atmosphere and keep our restaurant smoke-free".

If you would like to have your smoke-free business recognized by the Healthy Clark County coalition please contact the Clark County Health Department at 859-744-1488 or [email protected].

07/20/2023

Tax to-dos for newlyweds to keep in mind

Anyone saying “I do” this summer should review a few tax-related items after the wedding. Big life changes, including a change in marital status, often have tax implications. Here are a few things couples should think about after they tie the knot.

Name and address changes

People who change their name after marriage should report it to the Social Security Administration as soon as possible. The name on a person's tax return must match what is on file at the SSA. If it doesn't, it could delay any tax refund. To update information, taxpayers should file Form SS-5, Application for a Social Security Card. The form is available on SSA.gov, by calling 800-772-1213 or at a local SSA office.

If marriage means a change of address, the IRS and U.S. Postal Service need to know. To do that, people should send the IRS Form 8822, Change of Address. Taxpayers should also notify the postal service to forward their mail by going online at USPS.com or by visiting their local post office.

Double-check withholding

After getting married, couples should consider changing their withholding. Newly married couples must give their employers a new Form W-4, Employee's Withholding Allowance within 10 days. If both spouses work, they may move into a higher tax bracket or be affected by the additional Medicare tax. They can use the Tax Withholding Estimator on IRS.gov to help complete a new Form W-4. Taxpayers should review Publication 505, Tax Withholding and Estimated Tax for more information.

Filing status

Married people can choose to file their federal income taxes jointly or separately each year. For most couples, filing jointly makes the most sense, but each couple should review their own situation. If a couple is married as of December 31, the law says they're married for the whole year for tax purposes.

More information:
Topic 157, Change Your Address – How to Notify the IRS

06/24/2023

Forever in our hearts.

View Josephine Hatton Moore's obituary, contribute to their memorial, see their funeral service details, and more.

04/19/2023

This online tool helps taxpayers track their refund.

After filing a return, taxpayers due a refund are usually eager for that money to hit their bank account. They can check the status of their refund easily and conveniently with the IRS “Where's My Refund?” tool at IRS.gov/refunds and with the IRS2Go app. Refund status is available within 24 hours of the IRS letting the taxpayer know that they got the e-filed return. The tool also gives the taxpayer a personalized refund date after the IRS processes the return and approves the refund.
To use the tool, taxpayers need their:
• Social Security number or Individual Taxpayer Identification number
• Filing status
• Exact amount of the refund claimed on their tax return
The tool shows three statuses:
• Return received
• Refund approved
• Refund sent
When the status changes to “refund approved,” the IRS is preparing to send the refund, either as a direct deposit to the taxpayer's bank account or directly to the taxpayer by check in the mail to the address on their tax return.
Taxpayers don't need to check the status more than once a day. The IRS updates the Where's My Refund? overnight in most cases. Calling the IRS won't speed up a tax refund. The information available on Where's My Refund? is the same information available to IRS telephone assistors. Taxpayers should allow time for their bank or credit union to post the refund to their account or for it to arrive in the mail.
Refund timing
The IRS issues most refunds in fewer than 21 days. Some tax returns require more time to review, and this can delay a refund. It takes longer to process a return if the taxpayer:
• Filed their return on paper.
• Is expecting a refund from an amended return. Find processing times of amended returns with “Where’s My Amended Return?”
• Filed an injured spouse claim.
• Attached an ITIN application to their refund claim. Taxpayers can review Topic No. 857, Individual Taxpayer Identification Number, for details.
• Filed a Form 1040-NR to request a refund of tax withheld on a Form 1042-S. In this case, it can take up to 6 months from the original due date of the 1040-NR return or the date they filed the 1040-NR, whichever is later, to get any refund due.

Get information about tax refunds and track the status of your e-file or paper tax return.

02/28/2023

Today is Debbie’s last day! Ten years ago Board Chair Tish Shupe asked her to lunch to discuss being the next director of CCCS. Debbie said no to lunch 5 times but Tish pushed one more time and the rest is history! She would say that it has been an honor and humbling to serve Clark County families. We are thankful for the sacrifices and dedication she has made over the years. We want to welcome Laci Scarboro as the next Director (only the 5th since CCCS was created by the Association of Churches and the Fiscal in 1975). Laci has been employed or volunteered at CCCS since 2021. She is attending EKU to complete her social work degree and has years of experience in retail. Please continue to lift CCCS up in prayer as we continue to serve Clark County families!!

12/25/2022

“Christmas isn’t just a day, it’s a frame of mind.” – Valentine Davies

Merry Christmas from all of us at Ludwig, Blair, and Bush!

12/15/2022

Before toasting the new year, taxpayers should review this to-do list.

Whether they plan to stay up to greet the new year or go to bed early, taxpayers can get ready for 2023 by reviewing these common end-of-year tasks. People can always visit IRS’ Get Ready webpage for info on filing their tax return. Here are a few things they should keep on their radar.

Get ready to file your taxes. See tips that can make filing taxes easier next year. Learn about tax law changes, how to view your tax account information online, and ways to get help.