Western CPE Blog
2 min read
The 2025 Form W-2 will not change to accommodate the OBBBA overtime or tip deductions. Ensure your clients know how to report tips and overtime in 2026.
Recent Blog Posts
6 min read
Looking for the best CPE for CPAs in 2026? We've got you covered with a
5 min read
The IRS issued Notice 2026-3 on December 22nd, waiving estimated tax penalties that would have
4 min read
Starting January 1, 2026, meals provided for the convenience of the employer under §119 become
4 min read
Notice 2026-05 provides critical guidance on the OBBBA's HSA expansions, including eligibility requirements for bronze
5 min read
New IRS guidance establishes transition rules for CFC dividends, bifurcates PTEP into pre- and post-June
4 min read
The IRS released Notice 2025-70 requesting comments on Section 25F. But what is Section 25F
4 min read
The IRS has issued new guidance for individuals who qualify for tip and overtime deductions
