◈ Homepage — http://www.dennismiddletoncpa.com/Dennis N. Middleton Certified Public Accountant Home Firm Profile Client Services Info Center Newsletters Financial Tools Links Contact Us Home Tax Alerts Tax Briefing(s) 2026 Post-Filing Season Update 2025 Tax Year-in-Review 2025 Year-End Tax Planning One Big Beautiful Bill Act (Signed Into Law July 4, 2025) IRS Issues Whistleblower Alert to Address Potential Fraud (IR 2026-54) The IRS has issued a Whistleblower Alert highlighting concerns about the misuse, diversion or fraudulent use of federal funds by tax-exempt organizations, individuals and businesses. The IRS encoura... Applicable Terminal Charge and SIFL Rates for Determining Value of Noncommercial Flights on Employer-Provided Aircraft Issued (Rev. Rul. 2026-8) For flights taken during the period from January 1, 2026, through June 30, 2026, the terminal charge is $54.48, and the SIFL rates are: $.2980 per mile for the first 500 miles, $.2272 per mile for 501... IRS Releases Excludable or Deductible Foreign Housing Expenses for 2026 (Notice 2026-25) The IRS has provided the foreign housing expense exclusion/deduction amounts for tax year 2026. Generally, a qualified individual whose entire tax year is within the applicable period is limited to ma... IRS Reports Over 4 Million Children Enrolled in Trump Accounts Pilot Program (IR 2026-42) The IRS has announced that more than 4 million children were enrolled in tax-favoured Trump Accounts, with over 1 million qualifying for a $1,000 federal contribution under a pilot program. The enrolm... IRS Expands Business Tax Account Access to Partnerships, Governments and Tax-Exempt Organizations (IR 2026-46) The IRS expanded access to its Business Tax Account platform to partnerships, government entities and tax-exempt organizations. The expansion improved digital service and reduced administrative burden... IRS Reports Timely Refund Processing and Increased Electronic Filing (IR 2026-43) The IRS delivered timely refund processing during the tax year at issue. Most refunds were issued within 21 days, and returns were processed without delay. The IRS reported that a majority of individu... CA - Nonrecognition of gain from sale of storm-damaged property allowed Owners of commercial property damaged by a storm were entitled to nonrecognition of gain from the sale of the property, the proceeds of which were used to acquire qualified replacement property. The F... IRS Issues Whistleblower Alert to Address Potential Fraud (IR 2026-54) The IRS has issued a Whistleblower Alert highlighting concerns about the misuse, diversion or fraudulent use of federal funds by tax-exempt organizations, individuals and businesses. The IRS encoura... Applicable Terminal Charge and SIFL Rates for Determining Value of Noncommercial Flights on Employer-Provided Aircraft Issued (Rev. Rul. 2026-8) For flights taken during the period from January 1, 2026, through June 30, 2026, the terminal charge is $54.48, and the SIFL rates are: $.2980 per mile for the first 500 miles, $.2272 per mile for 501... IRS Releases Excludable or Deductible Foreign Housing Expenses for 2026 (Notice 2026-25) The IRS has provided the foreign housing expense exclusion/deduction amounts for tax year 2026. Generally, a qualified individual whose entire tax year is within the applicable period is limited to ma... IRS Reports Over 4 Million Children Enrolled in Trump Accounts Pilot Program (IR 2026-42) The IRS has announced that more than 4 million children were enrolled in tax-favoured Trump Accounts, with over 1 million qualifying for a $1,000 federal contribution under a pilot program. The enrolm... IRS Expands Business Tax Account Access to Partnerships, Governments and Tax-Exempt Organizations (IR 2026-46) The IRS expanded access to its Business Tax Account platform to partnerships, government entities and tax-exempt organizations. The expansion improved digital service and reduced administrative burden... IRS Reports Timely Refund Processing and Increased Electronic Filing (IR 2026-43) The IRS delivered timely refund processing during the tax year at issue. Most refunds were issued within 21 days, and returns were processed without delay. The IRS reported that a majority of individu... CA - Nonrecognition of gain from sale of storm-damaged property allowed Owners of commercial property damaged by a storm were entitled to nonrecognition of gain from the sale of the property, the proceeds of which were used to acquire qualified replacement property. The F... Welcome and thank you for visiting my Website at dennismiddletoncpa.com. In addition to providing you with my profile and the accounting and tax return preparation and tax planning services I provide, this Website has been designed to become a helpful resource tool to you, my valued clients and visitors. My dedication to superior client service has brought me to the Internet as I endeavor to continue to provide the highest quality professional service and guidance. As you browse through my Website, you will see that not only have I highlighted background information on my firm and the services I provide, but have also included useful resources such as informative articles (in my Newsletter section) and interactive financial calculators (in my Financial Tools section). In addition, I have taken the time to gather many links to external Websites that I felt would be of interest to my clients and visitors (in my Internet Links section). While browsing through my Website, please feel free to contact me with any questions or comments you may have - I'd love to hear from you. I pride myself on being proactive and responsive to my clients' inquiries and suggestions. Home | Firm Profile | Client Services | Info Center | Newsletters | Financial Tools | Links | Contact Us 5959 Estates Drive | Oakland, CA 94611 | (510) 339-8860