Anthony Du EA, Tax Advisor Services

07/04/2026

01/21/2026

Does Oklahoma tax overtime pay and tips under OBBBA?

Yes, Oklahoma still taxes overtime pay and tips as part of its state income tax, as the federal deductions provided by the One Big Beautiful Bill Act (OBBBA) only apply to federal income tax liability, not state or payroll taxes.

OBBBA Impact on Federal vs. State Taxes
The OBBBA, signed into law on July 4, 2025, introduced temporary federal deductions for qualified tips and overtime pay for tax years 2025 through 2028.

• Federal Income Tax: Eligible workers can deduct up to $25,000 in qualified tips and up to $12,500 in the premium portion of overtime pay ($25,000 for joint filers) from their federal taxable income.

• Oklahoma State Income Tax: Oklahoma has not adopted a specific exemption related to the OBBBA provisions. Therefore, for Oklahoma state income tax purposes, both overtime pay and tips are considered taxable income and must be reported as usual.

• Payroll Taxes: The OBBBA deductions do not affect federal payroll taxes (Social Security and Medicare), which still apply to the full amount of all wages, tips, and overtime pay.

01/13/2026

The Income Tax Office of
Anthony Du, EA, and Dien Truong, EA
Enrolled Agent. Trusted Name. Your taxes. Our expertise.

To schedule a meeting.
Please visit our website at https://tonyduea.com.

01/09/2026

IRS Individual e-File Start Date
The Internal Revenue Service (IRS) has announced in IR-2026-02 that it will begin accepting and processing 2025 individual tax returns on January 26, 2026. The IRS Prepare to File in 2026 page provides tips, key dates, and other details about the filing season.

The IRS will begin accepting business returns on January 13, 2026, at 9 a.m. (ET).
• The IRS will begin accepting 1041, 1120-H, and 709 returns on January 18, 2026.
• The 2026 Individual filing season deadline is April 15, 2026.

Additional resources:

Get ready to file your taxes. See tips that can make filing taxes easier next year. Learn about tax law changes, how to view your tax account information online, and ways to get help.

01/02/2026

With the passing of the One Big Beautiful Bill Acct (OBBBA) in July, the die is cast for key 2025 tax legislation. Here is what you need to know.

01/02/2026

The One Big Beautiful Bill Act (OBBBA) will impact most businesses. Here is what you need to know.

12/26/2025

Dear Valued Client and Friend,

As the holiday season arrives, we wish you and your family joy, peace, and love. This time of the year invites us to pause, take a few deep breaths, and reflect on the many blessings in our lives
before stepping into the New Year. It is also time to evaluate key areas, including tax planning and financial goals.

With the new administration taking office in January 2025, significant tax legislation has been enacted—most notably the One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025. These changes bring meaningful opportunities for thoughtful planning in the year ahead.

As we welcome the New Year, we are also delighted to introduce Dien Truong (DT), an Enrolled Agent who joined our firm in late 2023. Dien volunteered with the IRS’s VITA (Volunteer Income Tax Assistance program in Yukon, Oklahoma, during the 2022 tax season, which came highly recommended by a respected former IRS employee. She holds a Doctor of Pharmacy degree from the University of Oklahoma Health Sciences Center and has been a Registered Pharmacist since 2009. Driven by a desire to broaden her expertise and embrace new challenges, Dien (DT) expanded her professional focus to include tax and financial planning. Please feel free to reach out to her with any questions—whether they're about simple medication or a tax matter.

As always, it is our pleasure to assist with your income tax preparation, and we look forward to visiting with you at your appointment. We take great pride in our firm’s reputation for delivering service that consistently exceeds expectations. Most importantly, we deeply appreciate your business, your trust, and your continued referrals.

Sincerely,

Tony Du, EA Dien Truong, EA

"Google link" to the TaxUpdate- December 2025

11/27/2025

Happy Thanksgiving 🦃
From all of us at Anthony Du, EA, we are deeply thankful for your continued support and trust in us. Wishing you and your loved ones a wonderful holiday filled with joy and peace.