Resources

Guides for tax professionals

Plain-language explainers on the tax topics that matter most for CPAs and their clients in 2026.

Time-sensitive

Kwong Refund Claims: Eligibility and 2026 Deadline

The Kwong ruling may entitle you to a refund of COVID-era IRS penalties. Understand who qualifies, what's covered, and the July 10, 2026 deadline to act.

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New in 2026

Trump Accounts: 2026 Family Planning Checklist

Step-by-step checklist to open a §530A Trump Account for your newborn, claim the $1,000 seed deposit, and file Form 4547 before July 4, 2026.

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Worked example

How to Estimate Your Kwong Refund Amount

Learn how to estimate your Kwong refund amount for failure-to-file and failure-to-pay penalties paid 2020–2023. Step-by-step with a worked example.

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Filing checklist

Form 843 Protective Claim Checklist Before July 10, 2026

Step-by-step Form 843 protective claim checklist for Kwong refund filers. Gather documents, use the right language, and file by the July 10, 2026 deadline.

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Comparison

Trump Account vs. 529 Plan: How to Choose for 2026

Trump Account vs. 529 plan comparison for 2026 newborns. See where each wins, where 529s still lead, and how to use both for your child's future.

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Tax planning

The $1,000 Trump Account Seed: What It Costs at Age 18

The $1,000 Trump Account seed grows tax-deferred but age-18 withdrawals trigger ordinary income tax. Here's the math and how to cut the future bill.

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Filing strategy

Multi-Year Kwong Claims: Coordinating 2020–2024 Filings

Filing Kwong refund claims across multiple tax years? Each year needs its own Form 843, statute of limitations, and a different penalty strategy.

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Strategy

Trump Accounts for Multi-Child Families: Split or Concentrate?

The $5,000 annual Trump Account cap applies per child, not shared. Birth-order math and compound growth make concentration vs. splitting a real decision.

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Calendar

Florida Tax Calendar 2026: Federal Deadlines for FL Taxpayers

Florida has no state income tax, but federal deadlines, sales tax, and tangible property filings still apply — including the July 10 Kwong and July 4 Trump windows.

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