Release Date: 12/26/25

Cross References
• Notice 2026-3
The One Big Beautiful Bill Act (OBBBA) provides for a new election under IRC section 1062 that allows a taxpayer who has gain from the sale or exchange of qualified farmland property to a qualified farmer to elect to pay the applicable net tax liability in four equal installments. If the section 1062 election is made, the first installment must be paid by the due date of the return for the tax year in which the qualified sale or exchange occurs (without regard to any extensions). Each succeeding installment must be paid by the due date of the return for the tax year following the tax year with respect to which the preceding installment was made (without regard to any extensions).
Applicable net tax liability is the excess of: i) Such taxpayer’s net income tax for the tax year, over ii) Such taxpayer’s net income tax for the tax year determined without regard to any gain recognized from the qualified sale or exchange.
Qualified farmland property is real property located in the United States that: i) During substantially all of the 10-year period ending on the date of the qualified sale or exchange has been used by the taxpayer either as a farm for farming purposes or leased by the taxpayer to a qualified farmer for farming purposes, and ii) Is subject to a covenant or other legally enforceable restriction which prohibits the use of the property other than as a farm for farming purposes for 10 years after the date of the qualified sale or exchange.
Property that is used or leased by a partnership or S corporation is treated as used or leased by each person who holds a direct or indirect interest in such entity. A qualified farmer is any individual who is actively engaged in farming. The IRS is aware that taxpayers may be concerned that, in order to avoid the underpayment of estimated tax penalty, they may have to pay the full amount of applicable net tax liability, or a substantial portion of it, as estimated income tax for the tax year of the qualified sale or exchange. Doing so would be contrary to the purpose of the section 1062 election, which is to allow payment of the liability in installments over four years.
As a result, the IRS will waive a portion of the underpayment of estimated tax penalty that is attributable to the qualified sale or exchange for which the section 1062 election is made for taxpayers who both qualify to make a section 1062 election and properly make a section 1062 election. The limited waiver applies with respect to the applicable net tax liability the payment of which is deferred under IRC section 1062. Accordingly, a taxpay-
er may exclude 75% of the applicable net tax liability with respect to the qualified sale or exchange as to which the taxpayer has properly made the section 1062 election from the calculation of the required annual payment for purposes of determining estimated income tax installment amounts for the tax year.

 

📢 직원 보육시설 제공 시 최대 $150,000 세액공제 혜택!

직원들을 위한 보육시설이나 보육 서비스 정보를 제공하고 계신가요?
사업체는 최대 연 $150,000까지 세액공제를 받을 수 있는 연방정부의 일반 사업 세액공제(General Business Credit) 대상이 될 수 있습니다.

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💡 어떻게 적용되나요?

Employer-Provided Childcare Tax Credit는 사업체가 세금 연도 중 아래의 비용을 지출했을 경우 적용됩니다:

📌 단, 연간 최대 공제액은 $150,000입니다.

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✅ 누가 대상인가요?

사업체가 직원 자녀 보육 서비스를 위해 다음과 같은 비용을 지출했다면 공제 대상이 될 수 있습니다:

1. 자격을 갖춘 보육시설 비용

• 보육시설의 취득, 건설, 개보수, 확장 비용

• 운영비용, 예: 직원 훈련, 장학금 제공, 자격 있는 보육교사에게 추가 급여 등

※ 시설은 반드시 주/지방정부 인허가 및 관련 법령 요건을 충족해야 합니다.
※ 해당 시설이 납세자의 본업일 경우, 등록 아동의 최소 30%는 해당 사업체 직원의 자녀여야 합니다.
※ 고소득 직원에게만 유리한 조건은 불가 (IRC §414(q) 기준)

2. 보육 자원 및 연계(R&R) 서비스 비용

• 직원에게 보육 서비스를 연결해주는 외부 계약 비용

• 예: 위탁기관을 통한 정보 제공, 입소 연계 서비스 등

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🏢 보육시설의 조건 (Qualified Facility)

• 해당 지역 법령 및 인허가 요건을 충족하고,

• 직원의 자녀에게 개방되어 있어야 하며,

• 고소득자에게만 혜택이 집중되지 않아야 합니다.

• 운영자의 주거지일 경우 추가 제한 조건이 적용될 수 있습니다.

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🧾 어떻게 신청하나요?

1. IRS Form 8882 (고용주 제공 보육시설 및 서비스 세액공제) 작성

2. Form 3800 (일반 사업 세액공제)와 함께 제출

3. 공제 초과 지출은 사업비로 별도 공제 가능 (단, 중복 공제 금지)

   
   

   • 예: 시설 자산의 기준금액, 사업 경비 등은 해당 세액공제만큼 차감해야 함

📌 관련 문서:

• Form 8882 설명서 보기 (IRS) 

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📎 유의사항

• 본 공제는 연간 $150,000 한도로 제한됩니다.

• 자격이 되는 지출만 해당되며, 자녀 보육 실비의 시가를 초과하는 금액은 포함되지 않습니다.

• 고소득 직원 위주 혜택 불가 요건은 보육시설과 R&R 서비스 모두에 적용됩니다.

IRS News

 

Federal Tax Lien. Here’s a summary of the key points:

1. Definition:
   A federal tax lien is the government's legal claim against your property due to unpaid tax debt.
2. Scope of Protection:
   The lien secures the government’s interest in all the taxpayer’s property, which may include:
   
   • Real estate
   • Personal property
   • Financial assets
3. Impact Statistics:
   It is estimated that around 11% of U.S. consumers have a tax lien or civil judgment on record.

Link L Federal Tax Lien

Filing requirements

Filing requirements are generally based on your filing status, age and gross income. Use Table 1 and Table 2 below to determine if you are required to file a federal income tax return.

If you are not required to file a return, you should still file to get a refund of any federal income tax withheld, or if you are eligible for any of the following credits: the Earned Income Credit, the Additional Child Tax Credit, American Opportunity Credit, a credit for federal tax on fuels, or the Premium Tax Credit.

When the actual expense method is used for deducting the business use of a vehicle, the cost of the vehicle is depreciated under MACRS using a 5-year recovery period. The Sec- tion 179 deduction is also allowed for business vehicles. The annual deduction for depre- ciation, including any Section 179 deduction or special depreciation allowance is limited to statutory amounts. The special depreciation allowance does not apply to IRC section 280F property. Instead, these limits are increased by $8,000 for the first year.

Protect Client Data, Learn Signs of Data Theft

Because tax professional data thefts occur regularly, tax administrators are relying on software industry partners to help communicate a consistent message. Thieves know tax pros will be busy, active on their emails and storing sensitive information on computer networks. All tax professionals should deploy strong security measures and be on high alert for theft. Everyone has a role to play in protecting taxpayer data and partnering with the software industry partner is one more venue to engage with the tax professionals. For more information, see Publication 5294

Protect Your Clients IRS Link

PTIN 갱신 기간이 12월 까지 입니다. 아직 갱신하지 않으신 분들은 서둘러서 갱신하셔서 내년 TY-24 Tax Season을 준비하세요.

PTIN Renewal TY-23

 

 

 

 

 

 

 

 

 

 

제3자 결제 기구(TPSO)는 일정한 신고 가능한 지급 거래의 결제에 있어서 이루어지는 결제와 관련하여 각 역년의 정보 신고서를 제출해야 한다. Form 1099-K, Payment Card and Third Party Network Transactions는 결제 주체가 신고 요건을 충족하기 위해 제출하는 양식이다. 고객이 신용카드를 사용하여 사업체로부터 재화나 서비스를 구매하는 경우가 대표적인 예이다.

이내용에 대한 보고를 $600이상 거래를 포함해서 하겠다고 발표를 했지만 준비기간이 더 필요해서 더 연기한다는 내용이네요.

1099-K Reporting Requirements Delayed