Marianne Pendleton CPA

01/18/2026

01/11/2026

The 2025 filing date will start on January 26, 2026. Contact me for more information on filing your 2026 return.

IR-2026-02, Jan. 8, 2026 — The Internal Revenue Service announced Monday, January 26, 2026, as the opening of the nation’s 2026 filing season. This year, several new tax law provisions of the One, Big, Beautiful Bill become effective, which could impact federal taxes, credits and deductions.

02/27/2024

San Diego county taxpayers will have until June 17, 2024 to file their 2023 tax return.

IR-2024-51, Feb. 27, 2024 — The Internal Revenue Service announced today tax relief for individuals and businesses in parts of California affected by severe storms and flooding that began on Jan. 21.

02/05/2024

2024-06: SALT bill would increase deduction for 2023 tax year only

February 1, 2024
H.R. 7160, the SALT Marriage Penalty Elimination Act, was passed out of the House Rules Committee today. If enacted, the bill would increase the current $10,000 state and local tax (SALT) itemized deduction limitation to $20,000 for married taxpayers filing jointly if their adjusted gross income is less than $500,000.

As currently written:

The increase would apply only to the 2023 tax year; and The $500,000 AGI threshold would be a cliff, meaning that MFJ taxpayers with $500,000 or more of AGI would still be limited to the $10,000 deduction.

The bill must still be passed by both the full House and the Senate.

More info on this bill can be found here

COMMITTEE ACTION: REPORTED BY A RECORD VOTE of 8-5 on Thursday, February 1, 2024. Managers: Langworthy/TBD 1. Closed rule for H.R. 7160. 2. Waives all points of order against consideration of the bill. 3. Provides that the bill shall be considered as read. 4. Waives all points of order against provi...

01/22/2024

The IRS Never Goes Phishing

Phishing is the practice of sending fraudulent communications disguised to appear to be from a reputable source. These attacks, usually through email but increasingly through text messages, are an attempt to try to steal personal and financial information.

The IRS does not request personal or financial information from taxpayers by email. This includes any type of electronic communication, such as text messages and social media channels.

If you receive a suspicious IRS-related communication:

Don’t reply to the sender.

Don't click, save, or open any attachments. They can contain malicious code that may infect your computer or mobile phone.

Don't click on any links. Visit our identity protection page if you clicked on links in a suspicious email or website and entered confidential information.

Immediately forward the entire message, with the full email headers, to [email protected].

Don't forward scanned images because this removes valuable information.

Delete the original email.

For additional information and resources, please visit Report Phishing and Online Scams at https://www.irs.gov/newsroom/taxpayer-guide-to-identity-theft

01/16/2024

Tax season will begin January 29, 2024!

IR-2024-04, Jan. 8, 2024 — The Internal Revenue Service today announced Monday, Jan. 29, 2024, as the official start date of the nation’s 2024 tax season when the agency will begin accepting and processing 2023 tax returns.

10/17/2023

Good news for those who still haven’t file their 2022 tax returns, the IRS granted an extra month extension till November 16, 2023 and the state has just reported that they have conformed to the extension.

https://www.ftb.ca.gov/about-ftb/newsroom/news-releases/2023-10-due-date-for-tax-returns-payments-moved.html?fbclid=IwAR1NJfbUGlHnH1TIQQLFJwBd8g1rjN8lV_xLqKdP38ru-j0noDpVg431KMc_aem_AR9_ajViLzi3G_SW51aq8BS_tR0WWp_fAqqw6l4MkYyOKkiGbrB3On5W2jfvJ5aZAHI

Due Date for California State Tax Returns and Payments Moved to November 16, 2023

07/21/2023

Taxpayers see wave of summer email, text scams; IRS urges extra caution with flood of schemes involving Economic Impact Payments, Employee Retention Credits, tax refunds

IR-2023-131: Taxpayers see wave of summer email, text scams; IRS urges extra caution with flood of schemes involving Economic Impact Payments, Employee Retention Credits, tax refunds Internal Revenue Service (IRS) sent this bulletin at 07/21/2023 10:55 AM EDT News Essentials The Newsroom Topics IRS....

03/06/2023

IR-2023-33, Feb. 24, 2023 — Disaster-area taxpayers in most of California and parts of Alabama and Georgia now have until Oct. 16, 2023, to file various federal individual and business tax returns and make tax payments, the Internal Revenue Service announced today. Previously, the deadline had bee...

01/10/2023

https://www.irs.gov/newsroom/irs-california-storm-victims-qualify-for-tax-relief-april-18-deadline-other-dates-extended-to-may-15

IR-2023-03, January 10, 2023 — California storm victims now have until May 15, 2023, to file various federal individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

08/25/2022

IRS providing automatic penalty abatement for 2019 and 2020 returns (08-24-22)

The IRS has announced that it will provide automatic relief from certain failure to file penalties and information reporting penalties for 2019 and 2020 taxable years. (Notice 2022-36) The IRS will determine whether a taxpayer qualifies and will automatically abate, refund, or credit the taxpayer’s account, as appropriate. No action on the taxpayer’s part is required.

Tax professionals should be ready to answer questions from clients who receive unexpected refund checks and/or IRS notices in the mail informing them of automatic changes to their IRS account.

The purpose of the relief is to allow the IRS to focus more of its resources on clearing its backlog, as well as provide relief to taxpayers affected by the COVID-19 pandemic.

To be eligible for the automatic failure to file penalty relief for the 2019 and 2020 taxable years, eligible entities must have filed their returns by September 30, 2022. The relief applies to:

Individual income tax returns (Form 1040 series);
Fiduciary income tax returns (Form 1041 series);
C corporation income tax returns (Form 1120 series);
S corporation income tax returns (Form 1120-S);
Partnership income tax returns (Form 1065);
REMIC income tax returns (Form 1066);
Exempt organization income tax returns (Form 990 series); and
The following foreign information reporting forms:
Form 5471;
Form 5472;
Form 3520; and
Form 3520-A.
To be eligible for the automatic information reporting penalty relief for failure to timely file information returns (Forms W-2, 1099, etc.), taxpayers must meet the following criteria:

For the 2019 calendar year, returns must have been filed by August 1, 2020; or
For the 2020 calendar year, returns must have been filed by August 1, 2021.
IRS Notice 2022-36 can be found at: