Tax Resources
Tax Practitioner Quick Links
Links to helpful tools and relevant information regarding Federal Tax preparation are listed below.
This resource is provided and maintained by the NSA Federal Taxation Committee. Please send any suggestions for additional links to members@nsacct.org.
Resources:
- Hot Topic: Tax Relief in Disaster Situations (irs.gov)
While the IRS will identify taxpayers located in disaster areas, certain taxpayers may need to self-identify for relief. - Disaster Situation Tax Relief by Date or State (irs.gov)
- Hot Topic: Tax Scams Affecting Taxpayers and Tax Professionals (irs.gov)
Remain vigilant against scams that may affect your clients or your firm - Local IRS Offices for Tax Season (irs.gov)
There are many taxpayer assistance centers available to help taxpayers - Modernized eFile (MeF) Operational Status (irs.gov)
Having eFile issues? Check the MeF Operational Status - 1099 General Reporting Requirement (irs.gov)
Was a 1099 required to be issued? - 1099-K Frequently Asked Questions (irs.gov)
This document updates FAQs issued in February 2024. - NSA Practitioner Organizers, Samples & Toolkits (nsacct.org)
Resources you can use in your practice! - Webinars for Tax Practitioners (irs.gov)
Stay up-to-date on the latest federal tax issues from the IRS - On-Demand Educational Content (youtube.com)
Many subjects have short videos produced by the IRS - Hot Topic: Written Information Security Plan (WISP) for Data Safety (irs.gov)
All professional tax preparers must have a written data security plan. Need more details? Members can access more practitioner resources under Organizers, Samples & Toolkits. - Latest IRS News, Forms, and Due Dates (irs.gov)
- IRS Forms and Instructions (irs.gov)
- IRS Publications (irs.gov)
- Tax Practitioner Quick Links (nsacct.org)
Download resources to better manage your clients and your firm, including sample engagement letters, tax organizers, and other valuable time-saving resources and ideas.
Authoritative Tax Sources:
- Internal Revenue Code (Title 26) (cornell.edu)
- Treasury Regulations (ecfr.gov)
- IRS Revenue Rulings, Procedures, PLRs, and Notices (irs.gov)
- Internal Revenue Manual (IRM) (irs.gov)
- Circular 230 – Rules for Tax Practitioners (irs.gov)
Modernized eFile System Status
Shutdown: Individual and Business Returns
December 26, 2025 at 11:59 AM Eastern
ONE BIG BEAUTIFUL BILL RESOURCES:
- OBBB Tax Provisions Effective in 2025 (irs.gov)
- OBBB News (irs.gov)
- Modifications of Energy Efficiency Tax Credits (irs.gov)
- DRAFT: Schedule 1-A (irs.gov)
- Guidance Related to Qualified Tips and Qualified Overtime Compensation (irs.gov)
Important News:
- Press Release: Transition Relief for Reporting of Car Loan Interest (irs.gov – 10/21/2025)
- Press Release: Tax Inflation Adjustments for Tax Year 2026 (irs.gov – 10/9/2025)
- Press Release: As the IRS Phases Out Paper Checks, Vulnerable Taxpayers Must Not Be Left Behind (taxpayeradvocate.irs.gov – 10/01/2025)
- Press Release: IRS to phase out paper tax refund checks starting with individual taxpayers (irs.gov – 09/23/2025)
- FAQs: IRS Provides Updated Guidance on the Income Tax Treatment of the Employee Retention Credit (irs.gov – 03/20/2025)
- Press Release: IRS takes steps to help prevent refund delays by accepting duplicate dependent returns with an IP PIN for 2025 filing season; taxpayers encouraged to sign up soon for IP PIN, Online Account (irs.gov – 11/21/2024)
Tools:
- IRS Tax Pro Account (irs.gov)
- IRS Interactive Tax Assistant (irs.gov)
- IRS Document Upload Tool (irs.gov)
Tax Credits:
- Clean Vehicle and Energy Credits | Internal Revenue Service (irs.gov)
- Employee Retention Credit (irs.gov)
- Federal Tax Credits for Energy Efficiency (energystar.gov)
Note: Some tax credit pages may not have been updated yet for provisions of OBBBA. We recommend consulting with the OBBBA resources above in the interim.