Qualified Charitable Distributions (QCD) allows individuals who are 70.5 year old or older to donate up to $111,000 (for 2026) total to one or more charities directly from a taxable IRA versus taking their required minimum distribution (RMD). Note this is a direct transfer of money from your IRA provider, payable to a qualified Charity.

https://www.irs.gov/publications/p590b or https://www.irs.gov/forms-pubs/about-publication-526

If your less than 65 year of age your Standard Deduction is $15,750. If your 65 or older your Standard Deduction is $17,750.

For the calendar year of 2026:

Maximum Qualifying Charitable Organization donation is: $506 single, married filing separate or head of household; $1,009 married filing joint

Please Note: Arizona law allows QCO donations made during 2025 or donations made from January 1, 2026 through April 15, 2026 to be claimed on the 2025 Arizona income tax return.  The maximum credit that can be claimed on the 2025 Arizona return for donations made to QCO’s is $495 for single, married filing separate or head of household taxpayers, and $987 for married filing joint taxpayers.  If a taxpayer makes a QCO donation from January 1, 2026 through April 15, 2026 and wants to claim the higher 2026 maximum credit amount,  the taxpayer will need to claim the credit on the 2026 Arizona return filed in 2027

Maximum Qualifying Foster Care Charitable Organization donations is: $632 single, married filing separate or head of household; $1,262 married filing joint.

Please Note: Arizona law allows QFCO donations made during 2025 or donations made from January 1, 2026 through April 15, 2026 to be claimed on the 2025 Arizona income tax return.  The maximum credit that can be claimed on the 2025 Arizona return for donations made to QFCO’s is $618 for single, married filing separate and head of household taxpayers, and $1,234 for married filing joint taxpayers. If a taxpayer makes a QFCO donation from January 1, 2026 through April 15, 2026 and wants to claim the higher 2026 maximum credit amount, the taxpayer will need to claim the credit on the 2026 Arizona return filed in 2027

Maximum Public School Tax Credit donation is: $200 for single, head of households and married filing separate; $400 for married filing jointly.

Maximum Private School Tuition Organization donation is: $787 single, married filing separate or head of household; $1,570 married filing joint.

Please Note: Arizona law allows Original Individual Income Tax Credit donations made during 2025 or donations made from January 1, 2026 through April 15, 2026 to be claimed on the 2025 Arizona income tax return.  The maximum credit that can be claimed on the 2025 Arizona return for donations made to School Tuition Organizations for the Original credit is $769 for single, married filing separate and head of household taxpayers, and $1,535 for married filing joint taxpayers. If a taxpayer makes an Original Individual Income Tax Credit donation from January 1, 2026 through April 15, 2026 and wants to claim the higher 2025 maximum credit amount, the taxpayer will need to claim the credit on the 2026 Arizona return filed in 2027.

Maximum Certified School Tuition Organizations (Switcher Individual Income Tax Credit) donation is: $784 single, married filing separate or head of household; $1,561 married filing joint. NOTE: You must have donated the maximum allowed under the Original Private School Tuition Organization before making the additional Switcher donation 

Please Note: Arizona law allows Switcher Individual Income Tax Credit donations made during 2025 or donations made from January 1, 2026 through April 15, 2026 to be claimed on the 2025 Arizona income tax return.  The maximum credit that can be claimed on the 2025 Arizona return for donations made to School Tuition Organizations for the Switcher credit is $766 for single, married filing separate and head of household, and $1,527 for married filing joint taxpayers. If a taxpayer makes a Switcher Individual Income Tax Credit donation from January 1, 2026 through April 15, 2026 and wants to claim the higher 2026 maximum credit amount, the taxpayer will need to claim the credit on the 2026 Arizona return filed in 2027.

The maximum contribution limit is $7,000, if your age 50 or older you can contribute an additional $1,000.

We schedule appointments on the hour. Most returns are completed within the hour appointment. Simple returns can take less than the allotted hour appointment- all you need to do is make sure that you have supplied the correct information & documentation.

VITA: (Volunteer Income tax Assistance) The VITA Program offers free tax help to people who generally make $69,000 or less, persons with disabilities and limited English speaking taxpayers Click here for further information.

If both of your are under the age of 65 your Standard Deduction is $31,500. If one of your are age 65 or older your Standard Deduction is $33,100. If both of you are age 65 or older your Standard Deduction is $34,700.

Yes, for those age 73 or older, QCDs also count toward the year’s RMD

A married couples with a combined income between $32,000 and $44,000 may be taxed on 50% of their Social Security benefits.  For couples with a combined income that exceeds $44,000 may be taxed on 85% of their Social Security benefits.

No, the QCD must be made directly from the trustee of your IRA account

The QCD must be received by the Qualified Charitable Organization on or before 12/31/25

If you have a Federal Refund that is being direct deposited and the return was efiled, your Refund can take up to 21 business days according to the IRS. Once the IRS accepts the return which varies 1-3 days after it was efiled. However, no refunds will be issued that claim the Earned Income Tax Credit or Child Tax Credit before review by the IRS. Returns that claims those credits are reviewed by the IRS individually and won’t release refunds until March regardless if the return was filed in early February.

If paper filed it can take 16+ weeks once the IRS has it in their system.  To check the status of your refund please go to the https://sa.www4.irs.gov/wmr/ website.

The 2026 Dirty Dozen: 12 key scams to watch for

1. IRS impersonation by email and text (phishing + smishing). Scammers send emails, direct messages (DMs), and texts that appear to be from the IRS, often using alarming language and QR codes that direct taxpayers to fake IRS websites to “verify” accounts, enter personal information, or claim refunds. The IRS urges taxpayers not to click links or open attachments from unexpected messages and to report suspicious IRS-related emails, DMs, and texts. The IRS reported over 600 social media impersonators during fiscal year 2025.

As a reminder, never click any unsolicited communication claiming to be from the IRS, as it may install malware surreptitiously. These links may install malicious software, including ransomware, on a taxpayer’s personal device, potentially preventing access to their files or personal information.

1. AI-enabled IRS impersonation by phone (robocalls, voice mimicry, spoofed caller ID). Phone scams continue to evolve, including calls that use computer-generated tactics and spoofed caller ID to appear legitimate. The IRS reminds taxpayers that it generally contacts taxpayers by mail first and does not leave urgent, threatening prerecorded messages, call to demand immediate payment, or threaten arrest. Taxpayers should not rely on AI-generated responses to complex tax questions, and they should verify any calculations or information provided by artificial intelligence.
2. Fake charities. Fraudsters often exploit tragedies and disasters by creating fake charities to collect donations and personal information. The IRS is committed to preventing fraudulent nonprofits from taking advantage of the American taxpayer.

Taxpayers who give money or goods to a charity may be able to claim a deduction on their federal tax return if they itemize deductions, but charitable donations only count if they go to a qualified tax-exempt organization recognized by the IRS.

1. Misleading tax advice on social media. Viral “tax hacks” can push taxpayers to file returns with false information or claim credits they don’t qualify for, leading to refund delays, audits, penalties, or worse. The IRS continues to warn that social media-driven misinformation and disinformation remain a major driver of tax scams.

The IRS and the Coalition Against Scam and Scheme Threats warn taxpayers not to fall for these scams, and urge them to follow trusted advice from the IRS, tax professionals, and other reputable sources. The IRS reminds taxpayers who knowingly file fraudulent tax returns that they could potentially face significant civil and criminal penalties.

1. Identity theft involving IRS Online Account access. Criminals may attempt to use stolen personal information to gain unauthorized access to a taxpayer’s IRS online account or may pose as helpers to collect sensitive information during account setup. Taxpayers should create their account directly through IRS.gov and should not rely on unsolicited third parties offering assistance. The IRS provides official guidance to help taxpayers securely establish and protect their accounts.
2. Abusive undistributed long-term capital gains claims. The IRS identified an increase in the abuse of Form 2439. This form allows shareholders of certain investment funds or real estate trusts to claim a refundable credit for taxes paid on undistributed capital gains. Identified schemes involve overstated or fabricated Form 2439 claims, including claims tied to organizations that are not legitimate investment funds or real estate trusts. The IRS has also seen fake claims falsely linked to real, well-known organizations. Improper claims may result in refund delays, audits, penalties, or enforcement action.
3. Bogus “Self-Employment Tax Credit” promotion. Scammers use misleading claims about a broad “self-employment tax credit” to encourage inaccurate filings and generate improper refunds. The IRS reminds taxpayers to rely on trusted sources and qualified tax professionals, not social media promotions, when determining eligibility for credits.

Many taxpayers do not qualify for these credits, and the IRS is closely reviewing claims coming in under this provision, so taxpayers filing claims do so at their own risk.

1. Ghost preparers. A “ghost” preparer prepares a return but refuses to sign it and/or refuses to include a Preparer Tax Identification Number (PTIN). When a preparer refuses to sign or provide a PTIN, that is a major red flag; the taxpayer is legally responsible for what is filed. The IRS urges taxpayers to avoid preparers who will not sign the return and to choose reputable help. Taxpayers should never sign a blank or incomplete return. Instead, the IRS reminds taxpayers to use a trusted tax professional for help.
2. Non-cash charitable contribution schemes. Some schemes involve inflated appraisals of donated property using syndicated conservation easements or art. Promoters often promise to eliminate or substantially reduce tax liability. The IRS warns taxpayers not to file returns with made-up information and reminds taxpayers that it can hold refunds while verifying claims.
3. Overstated withholding schemes (fabricated wage/withholding data). Scammers encourage taxpayers to inflate withholding amounts (sometimes described as “other withholding”) to manufacture a larger refund by reporting zero or little income on incorrect forms. The IRS may delay processing while it verifies wages and withholding against third-party records. Inaccurate claims can lead to penalties and enforcement action.

There are multiple variations of the overstated withholding credit scheme, including those involving Forms W-2 and W-2G; Forms 1099-R, 1099-NEC, 1099-DIV, 1099-OID, and 1099-B, as well as the Alaska Permanent Fund Dividend, Schedule K-1 with Withholding Reported, and Unspecified Source of Withholding Credit Claimed.

1. Spear-phishing and malware campaigns targeting tax professionals. Tax professionals and businesses remain targets of “new client” or “document request” emails that deliver malicious links or attachments to steal client data or access systems. The IRS and the Security Summit urge preparers to remain vigilant and to strengthen their security practices.

Businesses and individuals, including tax pros, should always be cautious and look out for any suspicious requests or unusual behavior before sharing any sensitive information or responding to an email. Warning signs may include unexpected requests for sensitive information, mismatched or unfamiliar sender addresses, urgent payment demands, or links directing users to websites that do not clearly originate from IRS.gov. Be aware that by gaining access to a hacked email account, scammers can locate a genuine email from a previous victim’s email account sent to their tax professional.

1. Aggressive or misleading Offer in Compromise marketing (“OIC mills”). The Offer in Compromise program can help certain eligible taxpayers resolve tax debt when they are unable to pay in full, but “OIC mills” often overpromise results and charge high fees to taxpayers who don’t qualify. Taxpayers can check eligibility using free IRS tools to avoid high-pressure sales tactics.

How to protect yourself and what to do if you get a suspicious message or call

• Don’t click unexpected links or open unexpected attachments.
• If you get a suspicious IRS-related call, hang up. The IRS provides guidance on what to do next, including how to report scams.
• To report suspected IRS-related phishing emails or messages, send them to phishing@irs.gov and follow IRS reporting instructions.
• If you think your tax identity has been compromised, visit IRS.gov/idtheft for steps to protect your account and recover.

Typical drop-offs that have all information needed has a typical 10 – 12 business turn over.

Report abusive tax schemes and suspicious activity

The IRS encourages taxpayers, tax professionals, and the public to report suspected tax fraud, scams, identity theft, or other tax-related wrongdoing by visiting here.

The new online tool allows individuals to confidentially submit information using a smartphone, tablet, or computer. It consolidates IRS fraud-reporting options into one location and routes tips to the appropriate IRS office.

Prompt reporting helps protect taxpayers and quickly stop abusive activity

The proposed regulations provide that the election to open an initial Trump Account must be made by an authorized individual on Form 4547, Trump Account Election(s) or through the online Form 4547: Trump Account Election Form – IRS Form 4547 in accordance with applicable instructions. An election to open an initial Trump Account must be made on or before December 31 of the calendar year in which the eligible individual attains age 17.

The election form also provides an opportunity for the authorized individual to request the $1,000 pilot program contribution from the Secretary for an eligible child (under section 6434 of the Internal Revenue Code).

The instructions to Form 4547 are currently available on IRS.gov. The Department of the Treasury and the Internal Revenue Service have sought to make the election process as simple and frictionless as possible by permitting individuals to file a one-page Form 4547 at the time of filing their tax return or in a separate online portal: Trump Account Election Form – IRS Form 4547.

If an election for the $1,000 pilot program contribution is being made at the same time as the election to open the initial Trump Account, the authorized individual is the individual able to make the election for a pilot program contribution.

If no election for a pilot program contribution is being made at the same time as the election to open an initial Trump Account, a different rule applies for determining who is an authorized individual. Under the proposed ordering rule for who may make the election, the authorized individual would be, in order of priority:

• a legal guardian,
• parent,
• adult sibling, then
• grandparent of the eligible individual.

 Responsible party for the Trump Account:

In general, the individual who makes the election to open an initial Trump Account for an eligible individual will be the responsible party of the initial Trump Account. The responsible party generally will have the authority, while the account beneficiary does not have legal capacity, to select among eligible investments (if more than one eligible investment is offered), request a qualified rollover contribution to a rollover Trump Account, request a transfer for a qualified ABLE rollover contribution (subject to certain rules), or select a successor responsible party for the account.