ABJ & Associates, Inc.

07/01/2026

If you have already registered for a Trump Account, you must now activate it. You should receive an email with activation instructions. Be sure to complete the activation promptly, as your child will not receive any funds they may be entitled to until the account is activated.

If you have not yet registered for a Trump Account, you can do so through your individual IRS online account.

06/28/2026

The IRS usually has 3 years to assess additional tax. But fraud can remove that deadline completely. This article highlights something every taxpayer should keep in mind: who prepares your tax return really matters. A bad tax preparer can create problems that do not just disappear after filing season. In some situations, issues on a return can come back years later. It is one more reason to work with a reputable tax professional, ask questions, and review your return carefully before signing.

The decision means the time to assess unpaid taxes can remain open when the tax preparer committed fraud—even if the taxpayer didn’t know about it.

05/20/2026

Dear Clients,
We want to address a growing issue affecting taxpayers and tax professionals across the country: ongoing IRS and Michigan Department of Treasury processing problems, delays, incorrect notices, and inconsistent communication.

We understand that many clients count on us to be their “tax superheroes” and fix whatever problem arises. We truly wish it were that simple. The reality is that we are often just as frustrated as you are with the current state of the IRS and state tax agencies.

Tax professionals nationwide are experiencing the same problems taxpayers are facing. Common issues currently include:
• IRS notices issued in error
• Returns and amended returns taking months to process
• Payments not properly applied
• Refund delays with little or no explanation
• Extremely long hold times to reach an IRS representative
• Calls being disconnected after hours on hold
• Different representatives giving different answers to the same question
• Automated notices continuing even after responses have been submitted

Michigan has also experienced significant processing problems during the current filing season. Tax professionals across the state have reported issues including:
• Incorrect notices claiming estimated payments were missing when they had actually been paid
• Refund checks issued in error
• Delayed refunds and extended “manual review” processing
• Conflicting information provided by Treasury representatives
• System-related processing errors acknowledged by the state

One of the biggest misconceptions is that tax professionals have some type of direct or privileged access to the IRS or the State of Michigan. We do not. In most cases, we are using the same phone systems, waiting on the same hold lines, and receiving the same limited information available to taxpayers.

We also want to clarify the scope of our services. Our engagement for tax return preparation ends when the return is filed, unless additional representation services are specifically requested. Responding to IRS or state notices, calling taxing authorities, preparing response letters, researching account issues, and handling audits or correspondence are separate billable services.

While we are willing to assist clients with tax authority matters, these situations often require substantial staff time, lengthy phone calls, document preparation, and repeated follow-up attempts with the government. Due to current IRS and state processing conditions, even simple issues can require several hours of work with no guarantee of immediate resolution.

Like most professional offices, we cannot provide unlimited post-filing representation services at no charge.

If you receive correspondence from the IRS or the State of Michigan and would like our assistance, please provide us with a copy of the notice as soon as possible. We can then discuss the issue, explain your options, and advise you regarding estimated fees for representation services.

We understand how stressful and aggravating these situations can be. Unfortunately, even correctly prepared and timely filed returns are being affected by government processing issues. While we are happy to assist where we can, we cannot force the IRS or State of Michigan to process matters faster, answer phones, or provide accurate information consistently. We appreciate your patience and understanding as we all continue navigating an increasingly difficult system together.

Thank you for your understanding and continued trust.
Amy Jack
ABJ & Associates, Inc.

01/31/2026

2026-2028 TIPS & TAXES GUIDE FOR SELF-EMPLOYED HAIR STYLISTS and SIMILAR INDUSTRIES

Big Rule:
A tip only qualifies for the federal tip deduction if it goes through a system that gives you a tax form (like a 1099).

QUALIFIED TIPS (These CAN be deducted):
• Card tips entered separately in Square, Clover, Stripe, etc.
• Tips that appear separately in your reports
• Tips included on a 1099-K or similar tax form

NOT QUALIFIED (These CANNOT be deducted):
• Cash tips
• Check tips
• Venmo/Cash App/Zelle tips with no 1099
• “Run it for more” card payments with no tip line

Important:
• All tips are still taxable income
• Writing it down does NOT make it deductible
• Logs are for proof, not permission

What You Should Do:
• Turn on tipping in your card system
• Stop combining service + tip into one charge
• Encourage card tips instead of cash

Remember:
If the tip doesn’t show separately on a system that sends you a tax form, it’s not a qualified tip.

01/26/2026

𝗜𝗺𝗽𝗼𝗿𝘁𝗮𝗻𝘁 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝟮𝟬𝟮𝟱 𝗧𝗮𝘅 𝗥𝗲𝗳𝘂𝗻𝗱𝘀

If a 2025 tax return is filed expecting a refund without direct deposit information, the Taxpayer Advocate Service explains that taxpayers will receive an alert during e-filing. The return will still be accepted and processed, but the refund will be delayed. After filing, the IRS will send a letter asking the taxpayer to provide or update banking information within 30 days if direct deposit is missing or rejected. The letter also includes information on exceptions and provides a dedicated phone line for requesting an exception and issuance of a paper check. If no banking information is provided, 𝘁𝗵𝗲 𝗜𝗥𝗦 𝘄𝗶𝗹𝗹 𝘄𝗮𝗶𝘁 𝘂𝗽 𝘁𝗼 𝘀𝗶𝘅 𝘄𝗲𝗲𝗸𝘀 𝗯𝗲𝗳𝗼𝗿𝗲 𝗶𝘀𝘀𝘂𝗶𝗻𝗴 𝗮 𝗽𝗮𝗽𝗲𝗿 𝗰𝗵𝗲𝗰𝗸 to prevent interest from accruing on the refund.

To avoid delays, letters, and mailing risk, we strongly recommend providing direct deposit information when your 2025 return is prepared. This ensures a faster, safer refund and aligns with current IRS procedures.

12/30/2025

Important Mailing & Tax Deadline Notice

The U.S. Postal Service has recently changed how postmarks are applied to mailed items. As a result, the postmark date on your envelope may now reflect the date your mail is processed at a USPS facility, not the date you dropped it off.

This matters for tax returns and payments, because the IRS generally considers a return or payment timely filed based on the postmark date (see irs.gov for official IRS filing rules).

What this means for you:

Mail dropped close to a tax deadline could receive a later postmark

A later postmark may cause the IRS to treat the filing or payment as late, even if you mailed it on time

To protect yourself if mailing tax documents or payments:
✔️ Mail early
✔️ Request a hand-canceled (manual) postmark at the post office counter
✔️ Use Certified Mail or Registered Mail
✔️ Consider electronic filing and electronic payment whenever possible

Electronic filing and payment remain the safest and fastest options and reduce the risk of deadline issues.

If you have questions about filing or payment options, please contact our office.
Thank you!

12/26/2025

Sign up now for an Online Account and have access to your tax information and all the tools you’ll need throughout filing season, without phone calls or wait times. Visit: www.irs.gov/accounts