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Tax Return Changes for CPAs: 2025 and 2026 Tracker | HelloBooks Every federal return change CPA and EA firms need for the 2025 and 2026 seasons: new deductions, 1099 thresholds, business write-offs, with IRS sources.

For CPA and EA firms · 2025 and 2026 seasons

Tax return changes for CPA firms

The 2025 and 2026 returns carry the biggest set of form changes in years: a new Schedule 1-A, a $2,000 1099 threshold, a $40,000 SALT cap and full expensing for equipment again. This tracker gives your team one page per change, written for preparers, with the IRS source on each.

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Start from a topic

Each topic page pulls the relevant changes together: one tax year, one group of forms, entity returns, payroll, the states, or the provisions with an end date.

Every change, one page each

Each page covers what changed, which clients it touches, what to collect from them, and where it lands on the return.

New deductions

1099s and payroll reporting

Individual returns

Business returns

Form-by-form changes

State return changes

By type of client

The 2025 and 2026 limits at a glance

Use these for planning meetings and organizer letters.

Item20252026
Standard deduction, single$15,750$16,100
Standard deduction, married filing jointly$31,500$32,200
Standard deduction, head of household$23,625$24,150
37% bracket starts (single / joint)$626,350 / $751,600$640,600 / $768,700
SALT cap$40,000$40,400
Section 179 limit / phase-out start$2.5M / $4M$2.56M / $4.09M
401(k), 403(b), 457 deferral$23,500$24,500
Catch-up, age 50+$7,500$8,000
Catch-up, ages 60 to 63$11,250$11,250
IRA contribution$7,000$7,500
SIMPLE deferral$16,500$17,000
HSA, self-only / family$4,300 / $8,550$4,400 / $8,750
Annual gift exclusion$19,000$19,000
Estate basic exclusion$13.99M$15M

From IRS.gov, checked October 10, 2026.

What to change in your firm before the season

Most of the extra work this season is document collection, not computation. The new deductions depend on pay stubs, loan statements and occupation details that clients do not usually send, and the 1099 change alters what business clients should hand over in January 2027.

  • Add the Schedule 1-A questions to your organizer.
  • Send business clients a short note on the $2,000 1099 threshold for 2026 payments.
  • Re-run the standard versus itemized decision for clients in high-tax states.
  • Ask employer clients whether payroll now tracks tips and the overtime premium separately.

Where HelloBooks fits

Clean books shorten every one of these conversations. When a client’s bank feeds, bills and contractor payments are already categorised in HelloBooks, the figures for Schedule C, Form 4562 and the 1099 run come from reports rather than from a shoebox in March.

FAQ

Frequently asked questions

Is this the same as the US tax updates page?
No. /us/tax-updates is the plain-English summary for business owners. These pages are written for preparers and cover intake questions, records and return mechanics.
How often is the tracker updated?
Each figure carries the date it was checked on IRS.gov. When the IRS publishes new guidance, the affected page is updated and re-dated.
Related

Keep exploring

US tax changes for 2025 and 2026

The plain-English summary for business owners

1099 filing in HelloBooks

Contractor tracking, W-9s and 1099 preparation

Sources

General information for tax professionals, not advice on a specific return.

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