Register Now
Basics & Beyond corporate logo

Category: 2026 Tax Newsletter

Tax Newsletter – March 2026

march feature image

Tax Newsletter – March 2026 Basics & Beyond Monthly Update Tax Newsletter March 2026  |  Volume 9, Issue 3 New Postmark Rules Make sure to look at Issues 7 & 8. This is a nationwide change that could impact tax filings and the timing of the postmark dates if returns are mailed. Issue 7 & […]

Tax Newsletter – February 2026

February 2026 tax newsletter

Tax Newsletter – February 2026 Basics & Beyond Monthly Update Tax Newsletter February 2026  |  (Volume 9, Issue 2) In this Month’s Issue Issue 1 – Treasury, IRS Issue Guidance on the Additional First Year Depreciation Deduction Amended as part of the One, Big, Beautiful Bill Issue 2 – Third-Party Network Regulations Proposed Issue 3 […]

Tax Newsletter – January 2026

2026 image

Tax Newsletter – January 2026 Basics & Beyond Monthly Update Tax Newsletter January 2026  |  (Volume 9, Issue 1) In this Month’s Issue Issue 1 – IRS Resumes Normal Activities Following the 2025 Lapse in Appropriations Issue 2 – Guidance for Individuals Who Received Tips or Overtime During Tax Year 2025 – Notice 2025-69 Issue […]

(function(){ const qs=(s,el=document)=>el.querySelector(s); const qsa=(s,el=document)=>Array.from(el.querySelectorAll(s)); const wrap=qs('#bb-resources'); if(!wrap) return; const pageYear=wrap.getAttribute('data-pageyear')||''; const monthSel=qs('#bb-month',wrap); const sessionSel=qs('#bb-session',wrap); const searchIn=qs('#bb-search',wrap); const countEl=qs('#bb-count',wrap); const intro=qs('.bb-intro',wrap); if(intro && !qs('#bb-jumpnav',wrap)){ const nav=document.createElement('div'); nav.className='bb-jumpnav'; nav.id='bb-jumpnav'; intro.insertAdjacentElement('afterend', nav); } const jumpNav=qs('#bb-jumpnav',wrap); function mapLegacyHash(raw){ if(!raw) return ''; const s=raw.toLowerCase(); const m=s.match(/^([a-z]{3})-(\d{1,2})-(\d{4})(?:-([a-z]+))?$/); const monMap={jan:'January',feb:'February',mar:'March',apr:'April',may:'May',jun:'June',jul:'July',aug:'August',sep:'September',oct:'October',nov:'November',dec:'December'}; if(m && monMap[m[1]]){ const monName=monMap[m[1]]; const dd=String(m[2]).padStart(2,'0'); let tail=''; if(m[4]){ const t=m[4]; if(t==='am'||t==='pm') tail='-'+t.toUpperCase(); else if(t==='seminar') tail='-Seminar'; } return `${m[3]}-${monName}-${dd}${tail}`; } return raw; } function placeFilesAfterControls(){ const files=document.getElementById(`${pageYear}-Files`); const controls=document.getElementById('bb-controls'); if(!files||!controls) return; const wrapEl=controls.parentNode; if(controls.nextElementSibling!==files) wrapEl.insertBefore(files, controls.nextElementSibling); } function buildJumpNav(){ if(!jumpNav) return; jumpNav.innerHTML=''; qsa('.bb-group',wrap).forEach(group=>{ const month=group.dataset.month||''; const a=document.createElement('a'); a.href='#'+group.id; a.textContent=month; a.addEventListener('click',e=>{ e.preventDefault(); openGroup(group,true); const monthName=group.dataset.month||''; if(monthSel) monthSel.value=monthName; applyFilters(); refreshSessionList(monthName); group.scrollIntoView({behavior:'smooth',block:'start'}); history.replaceState(null,'',location.pathname+(location.search||'')+'#'+group.id); }); jumpNav.appendChild(a); }); } function attachDomains(scope){ const root=scope||document; const listItems=root.querySelectorAll('.bb-links li, #bb-files-2026 li'); listItems.forEach(li=>{ if(!li || !li.textContent.trim()) return; const childList=li.querySelector(':scope > ul, :scope > ol'); const topLinks=Array.from(li.querySelectorAll('a[href]')).filter(a=>a.closest('li')===li); const linkForHost=topLinks[topLinks.length-1]; if(!linkForHost) return; let host=''; try{host=new URL(linkForHost.href).hostname.replace(/^www\./,'');}catch(e){} let badge=li.querySelector(':scope > .bb-domain, .bb-domain'); if(!badge){badge=document.createElement('span');badge.className='bb-domain';} badge.textContent=host ? '('+host+')' : ''; if(childList){ childList.insertAdjacentText('beforebegin',' '); childList.insertAdjacentElement('beforebegin',badge); } else { li.insertAdjacentText('beforeend',' '); li.insertAdjacentElement('beforeend',badge); } }); } function setGroupOpen(group,open){ if(!group || group.classList.contains('is-fixed-open')) return; group.classList.toggle('is-open',!!open); group.setAttribute('aria-expanded', open ? 'true':'false'); } function openGroup(group,closeOthers){ if(closeOthers){ qsa('.bb-group.is-open',wrap).forEach(g=>{ if(g!==group && !g.classList.contains('is-fixed-open')) setGroupOpen(g,false); }); } setGroupOpen(group,true); } function initAccordions(){ qsa('.bb-group',wrap).forEach((group,idx)=>{ const header=qs('.bb-group-h',group); if(!header) return; const existingBody=qs('.bb-group-body',group); if(!existingBody){ const body=document.createElement('div'); body.className='bb-group-body'; Array.from(group.children).forEach((child,i)=>{ if(i>0) body.appendChild(child); }); group.appendChild(body); } const isFiles=group.id===`${pageYear}-Files`; header.setAttribute('tabindex','0'); header.setAttribute('role','button'); header.setAttribute('aria-controls', group.id+'-body'); const body=qs('.bb-group-body',group); body.id=group.id+'-body'; if(isFiles){ group.classList.add('is-fixed-open'); group.setAttribute('aria-expanded','true'); header.style.cursor='default'; } else { setGroupOpen(group, idx===1); header.addEventListener('click',evt=>{ if(evt.target.closest('.bb-anchor')) return; setGroupOpen(group,!group.classList.contains('is-open')); }); header.addEventListener('keydown',evt=>{ if(evt.key==='Enter'||evt.key===' '){ evt.preventDefault(); setGroupOpen(group,!group.classList.contains('is-open')); } }); } }); } function refreshSessionList(monthName){ if(!sessionSel) return; const m=(monthName||monthSel?.value||'').trim(); sessionSel.innerHTML=''; if(!m || m.toLowerCase()==='files'){ sessionSel.disabled=true; return; } const group=document.getElementById(`${pageYear}-${m}`); if(!group){ sessionSel.disabled=true; return; } const items=Array.from(group.querySelectorAll('.bb-session')); if(!items.length){ sessionSel.disabled=true; return; } items.forEach(li=>{ const dateEl=li.querySelector('.bb-session-date'); const titleEl=li.querySelector('.bb-session-title'); const opt=document.createElement('option'); opt.value=li.id; opt.textContent=dateEl&&titleEl ? `${dateEl.textContent.trim()} — ${titleEl.textContent.trim()}` : li.id; sessionSel.appendChild(opt); }); sessionSel.disabled=false; } function gotoSession(id,pushHash=true){ if(!id) return; const el=document.getElementById(id); if(!el) return; const group=el.closest('.bb-group'); if(group) openGroup(group,true); const parts=id.split('-'); const mm=parts[1]; if(monthSel && mm && monthSel.value!==mm){ monthSel.value=mm; applyFilters(); refreshSessionList(mm); } if(sessionSel && !sessionSel.disabled) sessionSel.value=id; setTimeout(()=>{ el.scrollIntoView({behavior:'smooth', block:'start'}); if(pushHash) location.hash='#'+id; },0); } function applyFilters(push=true){ const m=(monthSel?.value||'').toLowerCase().trim(); const groups=qsa('.bb-group',wrap).filter(g=>g.dataset.year===String(pageYear)); const filesId=`${pageYear}-Files`; groups.forEach(g=>{ const isFiles=g.id===filesId; const gm=(g.dataset.month||'').toLowerCase().trim(); let show=false; if(m==='files') show=isFiles; else if(m==='') show=true; else show=isFiles || gm===m; g.classList.toggle('bb-hidden',!show); if(show && m && !isFiles && gm===m) openGroup(g,true); }); placeFilesAfterControls(); const sessionCount=getVisibleSessionCount(); if(countEl){ countEl.textContent = m==='files' ? 'Files shown' : `${sessionCount} session${sessionCount===1?'':'s'} shown`; } if(push){ const params=new URLSearchParams(location.search); m ? params.set('month', monthSel.value) : params.delete('month'); history.replaceState(null,'',location.pathname+(params.toString()?'?'+params.toString():'')+location.hash); } } function getVisibleSessionCount(){ let total=0; qsa('.bb-group',wrap).forEach(g=>{ if(g.classList.contains('bb-hidden') || g.id===`${pageYear}-Files`) return; total += g.querySelectorAll('.bb-session').length; }); return total; } function clearHighlights(root){ qsa('mark.bb-hl',root).forEach(mark=>{ const parent=mark.parentNode; parent.replaceChild(document.createTextNode(mark.textContent),mark); parent.normalize(); }); } function highlightAll(root,query){ clearHighlights(root); if(!query) return 0; const specialChars=new Set(['\\','^','$','.','|','?','*','+','(',')','[',']','{','}']); const escaped=Array.from(query).map(ch=>specialChars.has(ch)?'\\'+ch:ch).join(''); const rx=new RegExp(escaped,'gi'); let count=0; const skipTags=new Set(['SCRIPT','STYLE','NOSCRIPT','TEXTAREA','INPUT','SELECT','OPTION']); const walker=document.createTreeWalker(root,NodeFilter.SHOW_TEXT,{acceptNode(node){ if(!node.nodeValue || !node.nodeValue.trim()) return NodeFilter.FILTER_REJECT; const p=node.parentElement; if(!p || skipTags.has(p.tagName)) return NodeFilter.FILTER_REJECT; if(p.closest('#bb-controls') || p.closest('.bb-jumpnav') || p.closest('.bb-resources')) return NodeFilter.FILTER_REJECT; return NodeFilter.FILTER_ACCEPT; }}); const nodes=[]; while(walker.nextNode()) nodes.push(walker.currentNode); nodes.forEach(textNode=>{ const text=textNode.nodeValue; if(!rx.test(text)) return; const frag=document.createDocumentFragment(); let last=0; text.replace(rx,(m,off)=>{ if(off>last) frag.appendChild(document.createTextNode(text.slice(last,off))); const mark=document.createElement('mark'); mark.className='bb-hl'; mark.textContent=m; frag.appendChild(mark); count++; last=off+m.length; return m; }); if(last{ const group=mark.closest('.bb-group'); if(group) openGroup(group,false); }); return count; } function initFromURL(){ const url=new URL(location.href); const raw=url.hash.replace('#','').toLowerCase(); const mapped=mapLegacyHash(raw) || url.hash.replace('#',''); const pMonth=url.searchParams.get('month'); if(monthSel) monthSel.value=pMonth || ''; placeFilesAfterControls(); applyFilters(false); if(monthSel) refreshSessionList(monthSel.value); if(mapped){ const el=document.getElementById(mapped); if(el){ const group=el.closest('.bb-group'); if(group){ const mm=group.dataset.month||''; if(monthSel && mm) monthSel.value=mm; applyFilters(false); refreshSessionList(mm); openGroup(group,true); } setTimeout(()=>el.scrollIntoView({behavior:'smooth',block:'start'}),0); } } } function wireControls(){ monthSel && monthSel.addEventListener('change',()=>{ applyFilters(); refreshSessionList(monthSel.value); if(sessionSel) sessionSel.value=''; }); sessionSel && sessionSel.addEventListener('change',()=>{ const id=sessionSel.value; if(id) gotoSession(id); }); let pending=null; searchIn && searchIn.addEventListener('input',()=>{ if(pending) cancelAnimationFrame(pending); pending=requestAnimationFrame(()=>{ const q=searchIn.value.trim(); const matches=highlightAll(wrap,q); if(countEl){ const m=(monthSel?.value||'').toLowerCase().trim(); const sessionCount=getVisibleSessionCount(); const base=m==='files' ? 'Files shown' : `${sessionCount} session${sessionCount===1?'':'s'} shown`; countEl.textContent = base + (q ? ` • ${matches} match${matches===1?'':'es'}` : ''); } const first=qs('mark.bb-hl',wrap); if(first) first.scrollIntoView({behavior:'smooth',block:'center'}); }); }); qsa('.bb-anchor',wrap).forEach(a=>{ a.addEventListener('click',evt=>{ evt.preventDefault(); const id=a.getAttribute('href').replace('#',''); const group=document.getElementById(id); if(!group) return; const mm=group.dataset.month||''; if(monthSel && mm) monthSel.value=mm; applyFilters(); refreshSessionList(mm); openGroup(group,true); group.scrollIntoView({behavior:'smooth',block:'start'}); history.replaceState(null,'',location.pathname+(location.search||'')+'#'+id); }); }); } attachDomains(wrap); initAccordions(); buildJumpNav(); initFromURL(); wireControls(); const backToTop=document.getElementById('backToTop'); window.addEventListener('scroll',()=>{ if(backToTop) backToTop.style.display = document.documentElement.scrollTop > 300 ? 'block' : 'none'; }, {passive:true}); })();