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NerdWallet's Smart Money Podcast

Talking Taxes With a CPA: What's New in 2026 and How to Navigate Filing Season

23 Mar 2026

Transcription

Transcript generated automatically by AI and may contain errors.

Chapter 1: What is the main topic discussed in this episode?

0.031 - 1.452 Sean Pyles

Have you filed your taxes yet?

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1.673 - 5.796 Elizabeth Ayoola

I did not want to face another penalty. I filed my taxes. Did you? Have you?

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5.996 - 10.481 Sean Pyles

Good work, Elizabeth. Yes, I did. It took me a good two and a half hours, but I'm glad it's behind me.

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10.501 - 11.482 Elizabeth Ayoola

So you do it yourself then?

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11.902 - 18.388 Sean Pyles

Yeah, I want the educational experience so we can talk from what we've done in our lives to our listeners. So here we go. You're such a nerd, Sean.

18.788 - 22.852 Elizabeth Ayoola

I will give advice based on whatever it is that my tax person does. So there we go.

22.912 - 37.903 Sean Pyles

There you go. Well, that's the other side of the journey. Yeah. Well, this episode, we're all about tax season 2026. Welcome to NerdWallet's Smart Money Podcast, where you send us your money questions and we answer them with the help of our genius nerds. I'm Sean Piles.

38.484 - 58.388 Elizabeth Ayoola

And I'm Elizabeth Ayola. Today, we're going to go deep into tax season 2026, which is for filing your 2025 taxes, by the way. We're going to be talking about what's new, common mistakes that people make when filing, and also how you can keep your finances safe and yourself sane over the next month or so.

58.368 - 77.099 Sean Pyles

And in case you've never filed before or have lived in a cave for a few years, your deadline to file and pay your taxes is April 15th. So to help us sort through all of this, we're joined by Tom O'Saban, Director of Tax Content for the National Association of Tax Professionals. Tom, welcome to Smart Money. It's great to be here. Nice to meet you and Elizabeth. Likewise.

Chapter 2: What are the new tax changes for the 2026 filing season?

132.897 - 148.05 Tom O'Saben

For example, if you've had a new exterior windows installed or a new exterior doors or a new furnace, they're actually requiring this year what's called a Qualified Manufacturer ID number, a QMID. I've never seen that before in all of the years we've had energy credits.

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148.471 - 165.13 Tom O'Saben

And then they've gone one step further saying that if you're going to file your return electronically, which I hope everyone who's watching this, including yourselves who have filed, do that electronically and not by paper, we have to actually attach a PDF of the receipt for the purchase of those items.

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165.21 - 184.061 Tom O'Saben

It seems kind of crazy in one respect when you think about this is the last year for energy credits, and they've made it even harder to go ahead and qualify for those credits. And we love tax credits because they're a dollar-for-dollar reduction in tax. So if I could, I'd like to give you a couple of sources that I've run across, and I'd like to thank social media for helping provide those.

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184.562 - 206.584 Tom O'Saben

And one of them is called Quit... carbon.com. And the other one is called Rebate Blue slash QMID. That's like Queen Mary Ida David. Those are a couple of sources where you can put in like the brand name, let's say Train, T-R-A-N-E. It's the first thing that locked up tax returns for me meeting with clients this year. And I thought that would be something to throw in at the

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206.564 - 224.232 Tom O'Saben

So that's kind of really outside of what we would expect everybody to be concentrating on when you talk about the one big beautiful bill act. And that's the idea of, and let me make sure that we get this clarification. When you watch and see what politicians have to say, they talk about, well, that tips are no longer taxable. And then overtime is no longer taxable.

224.472 - 242.798 Tom O'Saben

And Social Security is no longer taxable. You can't see it, but you can feel the hair on the back of my neck bristling when I hear those statements. Because what it really is, is the one big beautiful bill created a tip deduction, an overtime deduction. Social Security benefits could still be taxable.

242.778 - 264.818 Tom O'Saben

What they really did in that respect is that persons who are age 65 or over, they now qualify for what is called a senior deduction. It's $6,000 per person. They don't have to be on Social Security. They just have to be age 65 by the end of the year. And that's in addition to the regular standard deduction, correct? Sean, that's a great point. That's exactly correct. It is a separate deduction.

265.359 - 284.85 Tom O'Saben

And all of these deductions, when we talk about them, are what we call below the line. So they do not impact adjusted gross income. So if you happen to be in the type of business where tips are common, think about restaurants, bars, beauty salons, all of that, then those are typically tipped industries.

284.83 - 302.546 Tom O'Saben

So I would tell people to, if they're really confused, and a lot of people, by the way, even though I'm coming from a national tax organization, I really believe that a lot of taxpayers should be able to prepare their own return. Not everyone should have to hire a professional. They made the tax law so complicated that individuals can't do it themselves any longer.

Chapter 3: How do tips and overtime pay deductions work under the new tax law?

318.622 - 327.153 Tom O'Saben

And we think of the obvious ones. So that will be important to do when tips are, for example, disclosed on a W-2.

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327.513 - 336.906 Sean Pyles

Yeah. One thing I've been wondering about is how many people are actually going to be affected by the no tax on tips over time? Because it's a pretty small amount of the overall workforce, correct?

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337.026 - 344.115 Tom O'Saben

I would agree with you. I have seen just a smattering of the tip deduction. I've seen much more in the area of overtime.

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344.247 - 357.889 Elizabeth Ayoola

Well, Tom, taxes can be confusing, as you said earlier. And in the bid to encourage people to do it themselves, what are some best practices that people can keep in mind so that they can make filing their taxes a bit less stressful and also prevent mistakes?

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357.909 - 374.534 Tom O'Saben

I'm going to tell you exactly what I do as a tax professional. Number one, start with last year. Now, last year would mean 2024. Look at what you had on your return for 24. Now, some of these deductions we're talking about today didn't exist in 2024, but that's a portion of your filing.

374.554 - 397.865 Tom O'Saben

So look at last year and say, oh yeah, I had interest from this bank or this brokerage account or whatever I had and start by looking at that data. I would also strongly suggest that people electronically file. You know, there are some software services out there that offer free filing. The IRS no longer has the direct file system that also ended under the auspices of the one big beautiful bill.

398.285 - 412.982 Tom O'Saben

But there are still free file opportunities for those who qualify income wise and complexity of the return. But try to use electronic means, use direct deposit for refunds. And I will also mention that President Trump signed an executive order

412.962 - 435.353 Tom O'Saben

March, now a year ago, which said that Treasury is going to stop issuing physical check refunds, and they also don't want to continue to accept check payments. We can eliminate some of the risk of having things going through the U.S. mail, either from either a delay or being lost or destroyed, to go ahead and try to pay liabilities also by online means.

435.493 - 442.463 Sean Pyles

It also makes the process so much faster, too, when you are filing online and you're setting a direct deposit. I found it to be pretty much instantaneous on my end.

Chapter 4: What common mistakes do people make when filing taxes?

1481.995 - 1500.34 Tom O'Saben

You get more flies with honey than vinegar. So you start that conversation in a professional way. You be friendly. These are human beings on the other end of the phone. That's right. So they want to work with you. They want to help to get it resolved. Now, if you are intimidated by that human contact, it would be really important for individuals to get an online account.

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1501.121 - 1522.01 Tom O'Saben

And when they get an online account, If they sign a power of attorney, they, for example, can give me access to what they have. So we avoid the mail time. We avoid delays on the phone. And you can go ahead and access the information for your account on your online account. Now, it's a little bit, you know, there's several steps to go through. You have to set up an ID.me account, et cetera.

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1522.391 - 1538.892 Tom O'Saben

But let's go back to that conversation where we need to call the IRS. You want to avoid those high-pressure times. Like, don't call them first thing on a Monday morning. or in the afternoon on a Friday. Don't we like to get away on an afternoon on a Friday? Think about how we think. And you want to start your week and, oh, the phones are ringing off the wall.

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1539.652 - 1562.522 Tom O'Saben

Maybe try to do it in the mid-afternoon or something like that. Contact them. Don't ignore it because the letters get progressively worse. And yes, we go to a certain point, they will levy bank accounts. They will garnish wages. If your liability is over $50,000, they can cancel your passport. But these are extreme situations and it didn't happen overnight.

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1563.384 - 1576.969 Tom O'Saben

It happened in a period of ignoring, maybe not filing the returns and then ignoring that correspondence where it's come to a pain point now where they want to get your attention. So, yes, they're not here to come automatically. Bang, we're to come and take your money.

1576.949 - 1593.233 Sean Pyles

I'm thinking, too, about how the IRS's staffing was cut by nearly 26% last year. I imagine that's going to make all this communication a little bit more challenging. What are you hearing about how the staffing reduction is affecting how people are working with the IRS? I'm hearing mixed answers.

1593.874 - 1607.687 Tom O'Saben

During the filing season, the IRS will normally pull people from other areas so they can be on the customer service end of the phones. They may have been collections personnel or whatever they might be within the service. So some of them will be perhaps relatively unfamiliar.

1608.308 - 1630.457 Tom O'Saben

We also just got through a big ramp up in hiring before the current administration where we started having the furloughs when Doge was doing their work and everything else. I had to call the IRS with a collections issue for a client. This is a live call about two weeks ago, and it was a wonderful experience. I was on hold for about two and a half minutes. The agent was extremely helpful.

1630.497 - 1646.141 Tom O'Saben

I explained right away that I'm not the client. I have a power of attorney on file. Found that, went through the normal things you have to do to protect privacy, and we resolved their issue in less than 10 minutes. So, again, I would say that that was a very good experience that doesn't always happen. But be patient.

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