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Tax Filing

Tax filing procedures, deadlines, and best practices

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11 min read

Tax Refund Seized? How the Treasury Offset Program Works and How Injured Spouses Get Their Share Back

The Treasury Offset Program lets the Bureau of the Fiscal Service withhold a federal tax refund to pay past-due child support, defaulted federal student and SBA loans, state income tax, and unemployment debts, in that priority order. Creditor agencies must mail a Notice of Intent to Offset at least 60 days before referral, giving you time to pay, sign a repayment agreement, or dispute the debt. When the debt belongs only to your spouse, Form 8379 Injured Spouse Allocation recovers your share of a joint refund in roughly 8 to 14 weeks.

Mike Thrift

taxtax-filingtax-compliance
11 min read

Filed Early and Found a Mistake? How a Superseding Return Replaces Your Original Before the Deadline

A superseding return is a complete second return filed before the deadline (including extensions) that legally replaces your original, unlike a Form 1040-X amendment filed after it. It preserves elections reserved for original returns and can stop interest and penalties — but when filed during an extension period it does not reset the three-year assessment or refund clocks, which run from the first valid return.

Mike Thrift

taxtax-filingtax-deadlines
11 min read

Delaware's 4.5% Short-Term Rental Lodging Tax: A Host's Guide to the License and Monthly Filing

Delaware taxes short-term rental stays at 4.5% of rent for agreements entered on or after January 1, 2025. Who collects depends on the booking channel — platforms remit for platform bookings, but direct-booking hosts need the $25 accommodations intermediary license and must file monthly by the 15th, even for zero-income periods. Cleaning fees, linens, and deposits are excluded from the tax base.

Mike Thrift

tax-compliancereal-estateproperty-management
11 min read

Form 4868 for Sole Proprietors in 2026: More Time to File, Not More Time to Pay

Form 4868 gives a sole proprietor an automatic six-month extension to file Form 1040 and Schedule C — moving the 2025 return deadline from April 15 to October 15, 2026 — but the tax itself was still due in April. How to estimate total liability including self-employment tax, request the extension electronically or through a designated payment, and limit the 5%-per-month failure-to-file penalty.

Mike Thrift

tax-filingtax-deadlinessole-proprietorship
8 min read

Form T2125 in 2026: How Canadian Sole Proprietors File Business Income, CPP, and NETFILE Without Triggering a CRA Review

Form T2125 turns a Canadian sole proprietor's invoices and receipts into taxable net business income on the T1 return. For 2026, gig platforms report earnings directly to the CRA, self-employed CPP totals nearly $9,300 at the earnings ceiling, and the June 15 filing extension still leaves payment due April 30.

Mike Thrift

tax-filingself-employmentsole-proprietorship
8 min read

IRS Contractor Data Security Failures: What the 2026 TIGTA Report Found — and How to Protect Your Tax Data

A 2026 TIGTA audit found 1,375 unauthorized entries into restricted taxpayer-document areas and critical vulnerabilities left unpatched an average of 223 days at IRS scanning contractors. Here is what the watchdog found, how the IRS responded, and the concrete steps — IP PIN enrollment, early filing, e-filing — that reduce your exposure.

Mike Thrift

taxsecurityprivacy
6 min read

Your Amended Business Tax Return Now Takes Over a Year to Process — Here's Why, and How to Protect Your Cash Flow

The National Taxpayer Advocate's 2025 Annual Report to Congress found the IRS took over 13 months on average to process 1.6 million business amended returns, after a 27% workforce cut left the Small Business/Self-Employed division down nearly 38%. Here's what the report says and six concrete steps to shield your cash flow.

Mike Thrift

taxtax-compliancesmall-business
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