Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.
FinCEN's final rule (Federal Register 2026-16576, effective August 14, 2026) permanently exempts U.S. companies and U.S. persons from BOI reporting. Foreign companies registered to do business in the U.S. still report foreign beneficial owners, but no longer U.S. person company applicants, and FinCEN will delete information it reasonably believes belongs to U.S. persons.
For Form 8802 applications postmarked on or after October 1, 2026, the IRS user fee for a Form 6166 U.S. residency certification rises to $105 for individuals (from $85) and $230 for non-individuals (from $185), and the October 2026 revision of Form 8802 is now current. Because fees are generally non-refundable and a Pay.gov upload does not process the application, combine all requests on one Form 8802, mail or fax it, and file at least about 45 days before you need the letter.
IRS Notice 2026-58, published in IRB 2026-42 on October 13, 2026, obsoletes 71 older rulings, procedures, notices and announcements—including the Form 1099-K transition notices made moot by OBBBA §70432 and capitalization rulings now covered by final regulations. It adds no new filing duty for most taxpayers, but templates, memos and checklists citing obsolete guidance should be updated.
On October 6, 2026, the IRS issued Rev. Proc. 2026-20, a safe harbor so qualifying investment and grantor trusts can stake a single proof-of-stake digital asset without that staking alone stripping trust classification—if every §6.02 requirement is met. Existing trusts have about six months after October 6, 2026 to conform; here is the compliance-planning checklist for sponsors, managers and investors.
From November 2, 2026, Amazon requires sellers in enhanced-safety categories to carry $1 million commercial liability insurance regardless of sales, and Mainland China-based sellers must buy new policies through AIA. Checklist, timeline and how premiums are deducted.
From October 16, 2026 (postmark), USCIS applies FY 2027 inflation-adjusted H.R. 1 fees: initial EAD $570, Annual Asylum Fee $105, I-131 parole fee $1,050, I-821 TPS $520. Wrong fees are rejected. Plus the payroll and tax-residency steps after your EAD arrives.
Xingyu Automotive Lighting picked Landis, Rowan County, NC for its first U.S. plant—Phase 1 up to $50 million and up to 300–500 jobs, per the company. A tax checklist for Chinese manufacturers: entity choice, Form 5472, transfer pricing, payroll and state taxes.
The IRS 2026 Dirty Dozen lists misleading social-media tax advice as scam #4. A CPA myth-vs-fact guide to viral hacks—fake withholding, the bogus self-employment tax credit and Form 2439 claims—and how to fix a return that used them.
Viral posts say AI chatbots turned balances due into refunds. AI can help spot errors, but you sign the return and the IRS says the taxpayer is responsible. What IRS rules, preparer penalties and Circular 230 mean for AI-assisted filing.
