In the blogs: Nothing like a World Cup

Fight belongs at federal level; Circular 230 still matters; make everything stick; and other highlights from our favorite tax bloggers.

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Nothing like a World Cup

• National Association of Tax Professionals: For tax professionals, the 2026 FIFA World Cup is a reminder that even short-term U.S. activity can trigger federal withholding, information reporting and return filing obligations for foreign individuals and businesses. The Taxpayer Advocate Service recently highlighted potential U.S. tax issues for foreign participants connected to World Cup activities, including athletes, performers, coaches, team personnel, media professionals and businesses providing event-related services. With the United States hosting many of the matches, practitioners may hear from clients who earned income tied to appearances, endorsements, media work, promotional events or other services performed in the U.S.
• TaxProf Blog: Gov. Gavin Newsom is calling for a federal tax on billionaires after failing to stop a California wealth tax from reaching the November ballot, setting up a high-profile test of whether voters will back one of the nation’s most aggressive efforts to tax the rich. Newsom, who is considering a presidential run in 2028, said that he stands against the California measure, arguing that taxing billionaires should be done nationally rather than state by state. “It is time for a national billionaires’ tax,” Newsom said. “The fight belongs at the federal level, where this broken system was created in the first place.”
• Financial Cents: Plenty of accounting firms claim they’re paperless. But that’s not quite true. Sure, they’re digital now, with their cloud accounting software and project management tools, but they’re still not fully paperless. This blog details everything you need to know about how to go paperless in accounting, from why it matters, to a step-by-step guide on transitioning, and why you need an accounting practice management system to make everything stick.
• Massey and Company: Many taxpayers find themselves behind on filing their tax returns for prior years due to various reasons such as life changes, financial difficulties or simply overlooking deadlines. However, addressing delinquent tax returns promptly is essential to avoid escalating penalties, interest and potential legal consequences. For individuals and small-business owners who are behind by months or years, this blog explains when a refund can still be claimed, how IRS notices and substitute returns affect the amount owed, and practical steps to correctly prepare and submit late tax returns. 
•  The Sales Tax People: If your business files in multiple states, “federal taxable income” isn’t a fixed number. Each state decides independently whether to adopt federal Tax Code changes, lock in an older version or pick specific provisions to accept or reject. This blog covers what conformity actually means, where states stand heading into mid-2026 and how to build a compliance process that accounts for these differences.

Red cards

• TaxConnex: Winning in business takes more than a strong offense, it requires avoiding costly mistakes that can take you out of the game. In soccer, a red card can change the outcome of an entire match. In sales tax compliance, seemingly small oversights can lead to audits, penalties, interest and significant remediation costs. As a business grows, its sales tax obligations evolve with it. This blog offers five common “red cards” that could put a business at risk.
• Eide Bailly: Sales tax economic nexus has changed more in the past decade than in the prior 50 years. What was historically rooted in physical presence has evolved into an economic standard that now affects virtually every business engaged in interstate commerce. Understanding the origin of economic nexus, the framework established after South Dakota v. Wayfair Inc., and the ongoing trend toward simplification is critical for taxpayers navigating today’s compliance landscape.
• Taxjar: Most businesses brace for tax changes at the start of the year. But taxing authorities don’t operate on a single annual calendar, and the first half of 2026 made that clear. North Carolina issued compliance guidance triggered by the end of the penny. A Colorado streaming tax case is headed to the state Supreme Court. And e-invoicing deadlines are landing across Europe and the Middle East. This team of tax experts looks at the global tax landscape. 
• ITEP: Nearly one year after the Trump tax law was signed, many of the 42 states with income taxes are declining to incorporate significant parts of the new law into their own tax codes. Some states have had contentious debates, and some are yet undecided on whether to conform. The problem for states is that incorporating Trump tax law provisions into state tax codes would neither boost state economies nor help families make ends meet.

Cybersecurity conversations

• Wiss: Most nonprofit cybersecurity conversations start with technology: firewalls, endpoint protection, intrusion detection. These controls still matter. Cybersecurity guidance from organizations such as NIST consistently emphasizes that human behavior, credential management and access controls remain central risk areas across industries, including nonprofits.
• U of I Tax School Blog: If your clients elected out of the business interest limitation under IRC Sec.163(j), that election may be costing them money. Recent tax law changes eliminated the interest-deduction advantage that once justified these elections, but affected businesses were stuck with slower depreciation under the alternative depreciation system. The IRS has provided guidance for clients seeking relief from these elections, but only if they act before Oct. 15.
• Taxing Subjects: Refunds are larger. Self-prepared returns are increasing. More taxpayers are using digital services. But what do these trends mean for your firm? What the latest IRS filing season data means for your clients, your practice and the future of tax preparation. Here are three IRS trends and tips on how to move forward.
• Boyum & Barenscheer: A recent federal court decision, Kwong v. United States, has created a potentially significant and time-sensitive opportunity for individual and business taxpayers to recover COVID-era IRS penalties and interest. The core idea: If a tax deadline was legally postponed due to the pandemic, then penalties and interest that accrued during that postponement window may have been wrongly assessed. For many taxpayers, the primary deadline to file a refund claim is July 10, but payments made after that date may have later deadlines. The government’s pending appeal does not pause the clock.

A more favorable outcome

• CLA: Eligible taxpayers have until July 6 to amend any applicable tax returns to make the election moving the effective date of the Sec. 174A expensing provision under the One Big Beautiful Bill Act. However, that deadline applies to only one path. Other options remain available and, depending on the facts, may lead to a more favorable outcome. 
• Baker Tilly: On June 12,  Massachusetts Gov. Maura Healey signed supplemental budget bill HB 5470, which includes significant tax changes. Among these changes is the delayed adoption of certain key provisions of the federal tax reform commonly referred to as the One Big Beautiful Bill Act. Specifically: OBBBA decoupling. 
• Forbes: Artificial intelligence is quickly becoming part of everyday tax practice. It can help sort documents, speed up research, draft client letters, summarize facts and make routine tasks easier. But the IRS is making one thing clear: Using AI does not change a tax professional’s responsibilities. In new guidance focused on responsible AI use in federal tax practice, the IRS Office of Professional Responsibility reminds practitioners that the old rules still apply. AI may be new, but it does not replace professional judgment, and it does not excuse mistakes. For tax pros, that means Circular 230 still matters.