Patti Robertson and Associates Inc.

Patti Robertson and Associates Inc. Tax Preparation, bookkeeping, and payroll services

02/18/2026

Ok clients and friends. Many of you, if not all, are receiving letters from the state of WV saying changes have been made to your refund or balance due for tax year 2025. I spoke with the WV state tax office today and got the lowdown.

Apparently the state tax software is not processing the motor vehicle tax credit that we are submitting. It doesn't matter if you had the MV-1 (motor vehicle tax credit form) or if we scanned and attached a copy of your personal property tax receipt. She said none of them are being processed at this time.

You have two options to resolve this. One is to call them at 304-558-3333 and they will send in a work request to correct it, or....
set up an online account at mytaxes.wvtax.gov and submit a request for the change through there.

Unfortunately there is nothing I can do to change any of this and I don't know how long it will take for WV to correct this problem. We will continue to file the credits with your tax returns and hopefully they will get it sorted out.

01/26/2026

Based on the latest winter storm warning, I believe it is safe to say that our office will be closed Monday January 26,2026.

Please stay off the roads unless you absolutely have no choice. Keep yourselves and others safe. And don’t forget to check in on neighbors, the elderly (I am fine, lol), and the pets.

01/20/2026

Patti Robertson and Asssociates is up and running for the current tax season EXCEPT today. Comcast is upgrading the lines in our area, so we have no phone or internet service. Please give us a call tomorrow and we will be happy to help you. Hope everyone is preparing for snow. Have a great day.

11/12/2025

Thank you to all who have served this great country of ours. Happy Veterans Day.

07/16/2025

Issue Number: FS-2025-03
Inside This Issue
One Big Beautiful Bill Act: Tax deductions for working Americans and seniors

FS-2025-03, July 14, 2025

Below are descriptions of new provisions from the One Big Beautiful Bill Act, signed into law on July 4, 2025, as Public Law 119-21, that go into effect for 2025.

“No Tax on Tips”

New deduction: Effective for 2025 through 2028, employees and self-employed individuals may deduct qualified tips received in occupations that are listed by the IRS as customarily and regularly receiving tips on or before December 31, 2024, and that are reported on a Form W-2, Form 1099, or other specified statement furnished to the individual or reported directly by the individual on Form 4137.
“Qualified tips” are voluntary cash or charged tips received from customers or through tip sharing.
Maximum annual deduction is $25,000; for self-employed, deduction may not exceed individual’s net income (without regard to this deduction) from the trade or business in which the tips were earned.
Deduction phases out for taxpayers with modified adjusted gross income over $150,000 ($300,000 for joint filers).
Taxpayer eligibility: Deduction is available for both itemizing and non-itemizing taxpayers.
Self-employed individuals in a Specified Service Trade or Business (SSTB) under section 199A are not eligible. Employees whose employer is in an SSTB also are not eligible.
Taxpayers must:
include their Social Security Number on the return and
file jointly if married, to claim the deduction.
Reporting: Employers and other payors must file information returns with the IRS (or SSA) and furnish statements to taxpayers showing certain cash tips received and the occupation of the tip recipient.
Guidance: By October 2, 2025, the IRS must publish a list of occupations that “customarily and regularly” received tips on or before December 31, 2024.
The IRS will provide transition relief for tax year 2025 for taxpayers claiming the deduction and for employers and payors subject to the new reporting requirements.
“No Tax on Overtime”

New deduction: Effective for 2025 through 2028, individuals who receive qualified overtime compensation may deduct the pay that exceeds their regular rate of pay – such as the “half” portion of “time-and-a-half” compensation -- that is required by the Fair Labor Standards Act (FLSA) and that is reported on a
Form W-2, Form 1099, or other specified statement furnished to the individual.

Maximum annual deduction is $12,500 ($25,000 for joint filers).
Deduction phases out for taxpayers with modified adjusted gross income over $150,000 ($300,000 for joint filers).
Taxpayer eligibility: Deduction is available for both itemizing and non-itemizing taxpayers.
Taxpayers must:
include their Social Security Number on the return and
file jointly if married, to claim the deduction.
Reporting: Employers and other payors are required to file information returns with the IRS (or SSA) and furnish statements to taxpayers showing the total amount of qualified overtime compensation paid during the year.
Guidance: The IRS will provide transition relief for tax year 2025 for taxpayers claiming the deduction and for employers and other payors subject to the new reporting requirements.
“No Tax on Car Loan Interest”

New deduction: Effective for 2025 through 2028, individuals may deduct interest paid on a loan used to purchase a qualified vehicle, provided the vehicle is purchased for personal use and meets other eligibility criteria. (Lease payments do not qualify.)
Maximum annual deduction is $10,000.
Deduction phases out for taxpayers with modified adjusted gross income over $100,000 ($200,000 for joint filers).
Qualified interest: To qualify for the deduction, the interest must be paid on a loan that is:
originated after December 31, 2024,
used to purchase a vehicle, the original use of which starts with the taxpayer (used vehicles do not qualify),
for a personal use vehicle (not for business or commercial use) and
secured by a lien on the vehicle.
If a qualifying vehicle loan is later refinanced, interest paid on the refinanced amount is generally eligible for the deduction.

Qualified vehicle: A qualified vehicle is a car, minivan, van, SUV, pick-up truck or motorcycle, with a gross vehicle weight rating of less than 14,000 pounds, and that has undergone final assembly in the United States.
Taxpayer eligibility: Deduction is available for both itemizing and non-itemizing taxpayers.
The taxpayer must include the Vehicle Identification Number (VIN) of the qualified vehicle on the tax return for any year in which the deduction is claimed.
Reporting: Lenders or other recipients of qualified interest must file information returns with the IRS and furnish statements to taxpayers showing the total amount of interest received during the taxable year.
Guidance: The IRS will provide transition relief for tax year 2025 for interest recipients subject to the new reporting requirements.
Deduction for Seniors

New deduction: Effective for 2025 through 2028, individuals who are age 65 and older may claim an additional deduction of $6,000. This new deduction is in addition to the current additional standard deduction for seniors under existing law.
The $6,000 senior deduction is per eligible individual (i.e., $12,000 total for a married couple where both spouses qualify).
Deduction phases out for taxpayers with modified adjusted gross income over $75,000 ($150,000 for joint filers).
Qualifying taxpayers: To qualify for the additional deduction, a taxpayer must attain age 65 on or before the last day of the taxable year.
Taxpayer eligibility: Deduction is available for both itemizing and non-itemizing taxpayers.
Taxpayers must:
include the Social Security Number of the qualifying individual(s) on the return, and
file jointly if married, to claim the deduction.

09/26/2024

Issue Number: IR-2024-243
Inside This Issue
IRS warns of ‘mills’ taking advantage of taxpayers with Offer in Compromise program

WASHINGTON - The Internal Revenue Service reminds taxpayers to beware of promoters claiming their services are necessary to resolve unpaid taxes owed to the IRS while charging excessive fees, often with no results.

These unscrupulous “mills” use aggressive marketing to make false claims of guaranteed settlements for “pennies-on-the-dollar,” or will say there’s a limited window of time to resolve tax debts through the IRS Offer in Compromise (OIC) program.

"Taxpayers should be cautious of aggressive marketing that can mislead them,” said IRS Commissioner Danny Werfel. “Many OIC mills charge steep fees, give false assurances and can take advantage of taxpayers with empty promises that their tax debt will disappear. The result is often good money paid for bad results.”

An OIC is a legitimate IRS program that allows qualifying taxpayers to work with the IRS to settle a tax debt for less than the full amount owed. It is a possible option for those who are unable to pay their full tax liability, or if doing so creates a financial hardship. In determining eligibility, the IRS considers the taxpayer’s unique situation, income and equity in assets. The OIC agreement occurs directly between the taxpayer and the IRS.

Beware of empty promises and steep costs

OIC is a valuable program that helps taxpayers with their federal tax debts, and some companies offer legitimate services to help taxpayers file a request. However, some companies running OIC mills will heavily advertise their dubious promises to settle taxpayer debt at steep discounts. They usually charge excessive fees for a service taxpayers could have obtained themselves directly from the IRS.

OIC mills make a perennial appearance on the IRS' annual Dirty Dozen list of scams and schemes that put taxpayers and the tax professional community at risk of losing money, personal information, data and more.

Learn more about an OIC

The IRS can help taxpayers pursue the Offer in Compromise program on their own, without the help of these unscrupulous OIC mills. IRS.gov is a good first stop for taxpayers facing a tax debt where they can learn more about the OIC program and whether they qualify. While not all taxpayers will meet the technical requirements for an OIC, learning if an individual qualifies is as easy as using the IRS's Offer in Compromise Pre-Qualifier tool. Individual taxpayers may also check their OIC eligibility via Individual Online Account.

The IRS has a new playlist video series on Offer in Compromise to educate on scam awareness.

Other options for payment

While some people will not qualify for an OIC, most taxpayers do qualify for an IRS payment plan (or installment agreement) and can use the online payment agreement (OPA) to set it up to pay off a balance over time. Taxpayers receive immediate notification of whether the IRS has approved their payment plan when they apply online.

Individual taxpayer payment plan options online include:

Short-term payment plans – For taxpayers who have a total balance less than $100,000 in combined tax, penalties and interest. This plan gives them an extra 180 days to pay the balance in full.
Long-term payment plan – For taxpayers who have a total balance less than $50,000 in combined tax, penalties and interest. They can make monthly payments for up to 72 months.
More details on payment options and methods of payment can be found on IRS.gov and Tax Topic #202, Tax payment options.

The IRS also reminds taxpayers about the first-time penalty abatement policy, where taxpayers can go directly to the IRS for administrative relief from a penalty that would otherwise be added to their tax debt.

Help the IRS stop scams

To learn more about avoiding scams or becoming a victim of tax preparation schemes and fraud, please see Abusive tax schemes and abusive tax return preparers on IRS.gov.

To report an abusive tax scheme or a tax return preparer, people should use the online Form 14242, Report Suspected Abusive Tax Promotions or Preparers, or mail or fax a completed paper Form 14242, Report Suspected Abusive Tax Promotions or Preparers, and any supporting material to the IRS Lead Development Center in the Office of Promoter Investigations.

08/07/2024

For those of you who have kids heading to college or already attending college:

Issue Number: Tax Tip 2024-67
Taxpayers should review the education tax credits before they file

There are two education tax credits designed to help offset education costs: the American Opportunity Tax Credit and the Lifetime Learning Credit.

Eligibility requirements
For both tax credits, to be eligible:

The taxpayer, their spouse or their dependents must take post-high school coursework in tax year 2024.
The student must have a Form 1098-T, Tuition Statement, from an eligible educational institution. There are exceptions for some students.
Things taxpayers should know about the education tax credits.
The American Opportunity Tax Credit is:

Worth a maximum benefit of up to $2,500 per eligible student.
Available only for the first four years at an eligible college or vocational school.
For students pursuing a degree or other recognized education credential.
Partially refundable. People could get up to $1,000 back.
The Lifetime Learning Credit is:

Worth a maximum benefit of up to $2,000 per tax return, per year, no matter how many students qualify.
Available for all years of postsecondary education and for courses to acquire or improve job skills.
Available for an unlimited number of tax years.
Claiming the credits
To claim either credit, taxpayers must complete Form 8863, Education Credits, and file it with their federal tax return.

Thank you to whomever nominated us for the Best of the Best Readers Choice awards under the Tax Preparer category. Votin...
07/31/2024

Thank you to whomever nominated us for the Best of the Best Readers Choice awards under the Tax Preparer category. Voting is still ongoing so please, if you get the chance and you like our service (and people), vote for us. Hope you all are having a terrific summer.

01/12/2024

Clarification of the WV rebate for paying personal property taxes:

Happy January everyone. I just wanted to clarify that this refundable personal property tax credit is not available on the tax returns we will be filing now. It will be available when we file the 2024 tax returns next year in 2025. If you paid the first half of your personal property tax bill or paid the full bill prior to October 1, 2023 you will be able to use that paid amount on the 2024 tax return. So keep those documents for the 2024 tax return.

Governor Justice has clarified this information and wants everyone to know that 2024 is a transition year. For 2024 the refund amounts will only be 50% of the paid bill. For taxes filed for 2025 and ongoing years the refund amount will be 100% of what was paid during the tax year. You can qualify for this refund amount even if you aren't required to file income taxes.

WV Property Tax Rebate
​
Learn How to Qualify for the Motor Vehicle Property Tax Credit

On March 7, 2023, Governor Jim Justice signed HB 2526 immediately reducing the income tax in tax year 2023 by an average of 21.25%. The bill also provides for a number of refundable tax credits for payment of property taxes. .

Tax Credits for Property Taxes Paid

TSD 454 Motor Vehicle Property Tax Adjustment Credit

Beginning January 1, 2024, taxpayers are eligible to claim a Motor Vehicle Property Tax Adjustment Credit. The first opportunity to claim this credit will be on a 2024 WV income tax return, filed in 2025, for all timely paid property taxes for eligible vehicles due in 2024.

The first motor vehicle property tax payment that will be eligible to qualify for the credit is the payment made for the second half of the 2023 property tax year and it must be paid before April 1, 2024. With the passage of HB 125 in the 1st Special Session, taxpayers will not be penalized if they​ pay the second half of their ticket in 2023 because it is still considered due in 2024 and therefore timely paid.

Who Qualifies? Individuals, Partnerships, S-Corporations, LLCs, and C-Corporations who own a qualifying vehicle.

Leasing companies also qualify for the credit. They are required to pass the savings on to the consumer leasing the motor vehicle. Contact your leasing company for more information on when you can expect to see the discount.

Who Does Not Qualify? Motor Vehicle Dealers.

What Vehicles Qualify? Class A, B, G, H, T, V, X and All-Terrain Vehicles pursuant to W. Va. Code § 20-15-2. Visit transportation.wv.gov for more information on these classes of vehicles.

To ensure that you qualify for the Motor Vehicle Property Tax Adjustment Credit, you will have to:
File your personal property tax returns with your County Assessor timely. For businesses that means before September 1 and for individuals before October 1.
Pay your personal property taxes timely. That means the first half of the assessment must be paid before October 1 and the second half before April 1.

Only individuals and business motor vehicle owners may qualify for the Motor Vehicle Property Tax Adjustment Credit. The credit is only available for the actual tax paid. If an early payment discount is applied, the credit is limited to the amount actually paid after deduction of the discount.

Taxpayers that do not owe WV income taxes and are not required to file a WV income tax return will be able to file a claim for a rebate in early 2025 of their Motor Vehicle property taxes paid. Continue to check this website for more information and form requirements as they become available.

Other credits available in 2024 for taxes filed in 2025 are for residential property of disabled veterans and on all personal property taxes paid by small businesses.

11/21/2023

Just a quick note. My phones are not working in the office. Waiting on Comcast to fix them. I am not out of business. Just can’t answer the phone until sometime Friday.

11/21/2023

I want to wish all my clients a very Happy Thanksgiving. I pray that you all have a joyous time as we give thanks for everything in our lives.

11/17/2022

Issue Number: Tax Tip 2022-174

An overview of the Taxpayer Bill of Rights

By law, all taxpayers have fundamental rights when they're interacting with the IRS. It's important that all taxpayers know and understand their rights. The Taxpayer Bill of Rights presents these rights in 10 categories.

For full official details about each right, visit the links below.

The right to be informed — Taxpayers have the right to know what they need to do to comply with the tax laws.

The right to quality service — Taxpayers have the right to receive prompt, courteous and professional assistance when working with the IRS and the freedom to speak to a supervisor about inadequate service.

The right to pay no more than the correct amount of tax — Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.

The right to challenge the IRS's position and be heard — Taxpayers have the right to object to formal IRS actions or proposed actions and provide justification with additional documentation.

The right to appeal an IRS decision in an independent forum —Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including certain penalties.

The right to finality — Taxpayers have the right to know the maximum amount of time they have to challenge an IRS position and the maximum amount of time the IRS must audit a particular tax year or collect a tax debt.

The right to privacy — Taxpayers have the right to expect that any IRS inquiry, examination or enforcement action will comply with the law and be no more intrusive than necessary.

The right to confidentiality — Taxpayers have the right to expect that their tax information will remain confidential.

The right to retain representation — Taxpayers have the right to retain an authorized representative of their choice to represent them in their interactions with the IRS.

The right to a fair and just tax system — Taxpayers have the right to expect fairness from the tax system. This includes considering all facts and circumstances that might affect their liabilities, ability to pay or provide information timely.

Address

55 Meadow Lane Ste 11
Martinsburg, WV
25404

Opening Hours

Monday 12pm - 4pm
Thursday 12pm - 7pm
Friday 12pm - 7pm
Saturday 10am - 2pm

Website

Alerts

Be the first to know and let us send you an email when Patti Robertson and Associates Inc. posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Shortcuts

Share

Category