M + O = CPE Inc.

M + O = CPE Inc. Best way to prepare for tax season for CPAs/tax professionals. Taught by renowned lecturer and CPA firm president, Vincent J. As such, M + O = CPE, Inc.

O’Brien, CPA, he provides the rare combination of expertise, practical experience, and the ability to teach. M+O=CPE has been providing outstanding tax seminars since 1995 in the form of annual workshops. O’Brien, CPA, he has instructed tax professionals for decades. As a practicing CPA, he provides the rare combination of expertise, practical experience, and the ability to teach. Included is the

Individual Tax Year-End Workshop Reference Book, annually written by Vincent J. O’Brien, CPA and used by practitioners all year long. The information provided herein is provided with the understanding that the author and publisher are not engaged in rendering legal, accounting or other professional service. and the author disclaim any responsibility or liability for the information supplied herein or the application of said information.

Practitioners should annually review and update their written information security plan (WISP). See
06/18/2026

Practitioners should annually review and update their written information security plan (WISP). See

Practitioners must annually certify that they have a written information security plan (WISP) for protecting client data when they renew their Practitioner Tax Identification Number (PTIN) each year. The IRS provides a model plan in its Publication 5708, Creating a Written Information Security Plan....

The IRS has sent CP53E notices to some taxpayers in error, requesting direct deposit information even though the taxpaye...
06/02/2026

The IRS has sent CP53E notices to some taxpayers in error, requesting direct deposit information even though the taxpayers filed returns that did not request refunds. See

As discussed in our post on January 29, 2026, and March 24, 2026, the IRS has been sending a CP53E notice in the mail to taxpayers who requested a refund by check when they filed their 2025 federal income tax returns. The notice requests that taxpayers provide bank account information for the direct...

The IRS is retiring the FIRE system used to e-file Forms 1099, which will require users to register and start using the ...
05/19/2026

The IRS is retiring the FIRE system used to e-file Forms 1099, which will require users to register and start using the separate IRIS system to electronically submit Forms 1099 for the 2026 tax year. See

The IRS plans to retire the Filing Information Returns Electronically (FIRE) system used for e-filing 1099s. Until now, in recent years, there have been two systems available to electronically file Forms 1099, the FIRE system and the Information Returns Intake System (IRIS) system. Beginning with th...

May 15, 2026 is the next due date for some employers to register with the New York Secure Choice mandatory requirement p...
05/05/2026

May 15, 2026 is the next due date for some employers to register with the New York Secure Choice mandatory requirement plan. See

As a reminder, the New York Secure Choice Program requires New York employers with 10 or more employees who do not offer a qualified retirement plan to automatically enroll their employees in this new state-sponsored retirement plan. Employers with 15 to 29 employees are required to register by May....

When preparing extensions, it is important to document key estimates and warnings to clients in writing. See
04/07/2026

When preparing extensions, it is important to document key estimates and warnings to clients in writing. See

As we reach the point in tax season where most extensions are prepared, it is important to document key estimates and warnings to clients in writing. For missing items, practitioners should warn each client that if the client’s actual income or deductions differ from the estimates used to prepare ...

The IRS continues to send notices to taxpayers who request refunds by check and not by direct deposit. See
03/24/2026

The IRS continues to send notices to taxpayers who request refunds by check and not by direct deposit. See

As discussed in our post on January 29, 2026, the IRS is sending a CP53E notice in the mail to taxpayers who request a refund by check. The notice requests that taxpayers provide bank account information for the direct deposit of the refund through an IRS online account. Taxpayers can create an IRS....

The instructions for the 2026 version of Form W-4 includes instructions about adjustments for the new deductions for tip...
03/10/2026

The instructions for the 2026 version of Form W-4 includes instructions about adjustments for the new deductions for tips, overtime and car loan interest, along with the new senior deduction. See

The 2026 version of Form W-4, Employee’s Withholding Certificate, looks the same as the prior-year version. However, the instructions now include information about the new deductions for tips, overtime and car loan interest, along with the new senior deduction. Taxpayers eligible for one or more o...

March 18, 2026 is the first due date for some employers to register with the New York Secure Choice mandatory requiremen...
02/26/2026

March 18, 2026 is the first due date for some employers to register with the New York Secure Choice mandatory requirement plan. See

As discussed on pages 103 to 104 of the Tax Year 2025 M+O=CPE Individual Tax Reference Book, the New York Secure Choice Program is now operational, and the program requires New York employers with 10 or more employees who do not offer a qualified retirement plan to automatically enroll their employe...

The e-file of Form 4547 for the new Trump accounts also requires taxpayer signature on Form 8879-TA. See
02/17/2026

The e-file of Form 4547 for the new Trump accounts also requires taxpayer signature on Form 8879-TA. See

As discussed on pages 47 to 50 of the Tax Year 2025 M+O=CPE Individual Tax Reference Book, Trump accounts are effective for the 2026 and later tax years and are for children under the age of 18 as of the close of the calendar year. We also discussed these accounts in our prior post on … Continue r...

Form 1099-G issued by New York State includes the inflation refund checks sent to taxpayers during 2025. See
02/10/2026

Form 1099-G issued by New York State includes the inflation refund checks sent to taxpayers during 2025. See

As discussed on pages 96 to 98 of the Tax Year 2025 M+O=CPE Individual Tax Reference Book, taxpayers who received inflation refund checks during 2025 must include them in the calculation of their federal income tax liability if they itemize their deductions for the 2025 tax year. New York State has....

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