Dealing with deficiency and restitution in a tax evasion case is a minefield, but there's a good example of how it's done this month. There's architecture, both additional research credits for buildings and software in discovery. There are the fine points of the innocent spouse checklist, Rev. Proc. 2013-34. Two common deductions, home office and hobby losses, get reexamined. Cryptocurrency staking is taxed. A brilliant move earns a much-belated refund of an enhanced accuracy penalty. And the scoresheet in the Boechler jurisdiction-vs-claim-processing gets a new entry.
2026 Changes to Form 2441 and Dependent Care Benefits
Jason Dinesen, CPA
The credit for dependent-care expenses (such as daycare costs) has long been stuck at 20% for “average” taxpayers. It finally gets a permanent boost in 2026 (for returns filed in 2027). Also, the amount of money a taxpayer can put into a dependent care assistance program is increasing by $2,500 for 2026. This change presents a chance for taxpayers and tax pros to reevaluate which is better – claiming the credit or using a flex plan.
