The IRS officially opens the 2026 tax filing season tomorrow, January 27! This year brings significant changes under the One Big Beautiful Bill Act that could mean bigger refunds for many taxpayers.
KEY DATES FOR 2026
• January 27, 2026 - IRS begins accepting returns
• January 31, 2026 - Deadline for employers to send W-2s
• April 15, 2026 - Tax filing deadline
• October 15, 2026 - Extended deadline (if you file for extension)
CALIFORNIA RESIDENTS: The state automatically grants a 7-month extension to file (until October 15), but you must still PAY by April 15 to avoid penalties!
MAJOR NEW TAX BREAKS FOR 2025 RETURNS
The One Big Beautiful Bill Act, signed July 4, 2025, introduces several new deductions:
NO TAX ON TIPS (2025-2028)
• Workers in tipped occupations can deduct qualified tips
• Maximum deduction: $25,000 per year
• Must be reported on W-2 or 1099
• Not all tipped workers qualify - check IRS guidelines
NO TAX ON OVERTIME (2025-2028)
• Deduct the 'extra half' of time-and-a-half pay
• Maximum: $12,500 single / $25,000 joint filers
• Phases out at $150,000 MAGI ($300,000 joint)
• Not available for Married Filing Separately
SENIOR DEDUCTION - $6,000 BONUS (2025-2028)
• Additional deduction for taxpayers 65+
• $6,000 single / $12,000 for married couples where both qualify
• This is IN ADDITION to existing senior standard deduction
• Phases out starting at $75,000 MAGI ($150,000 joint)
CHILD TAX CREDIT INCREASE
• Now $2,200 per qualifying child under 17 (up from $2,000)
• Income limits still apply
TRUMP ACCOUNTS
• New retirement accounts for children
• Parents/guardians can establish for minors
• Visit trumpaccounts.gov for details
IMPORTANT: Use new Schedule 1-A to claim these deductions!
WARNING: Paper checks being phased out! Set up direct deposit to receive your refund faster.
FREE TAX HELP
VITA (Volunteer Income Tax Assistance)
• Free for taxpayers earning $67,000 or less
• Call 800-906-9887 to find a site near you
• Sites open February through April 15
IRS Free File
• Free online filing if AGI is $84,000 or less
• Visit irs.gov/freefile
Tax Counseling for the Elderly (TCE)
• Free help for seniors 60+
• Specializes in retirement and pension questions
• AARP Tax-Aide: Call 888-227-7669
POLISH-SPEAKING TAX PROFESSIONALS
Need help in Polish? Here are verified professionals serving the Polish community:
MICHAEL M. DUTKOWSKI PRO SERVICES (Cathedral City, CA - LOCAL!)
• IRS Annual Filing Season Program participant
• State Registered Tax Preparer (SRTP)
• Phone: (714) 608-0511
• Email: Mietek7Michael@gmail.com
• Services: Tax preparation, tax planning, bookkeeping, estate and trust taxes
JOANNA WASIAK, CPA, LLC (Serves all USA online)
• 15+ years experience, former KPMG
• Specializes in US-Poland tax issues, FBAR
• Phone: (201) 880-0033
• Website: jwasiakcpa.com / biznesusa.com
• Services: Personal taxes, business taxes, company formation
WYSOCKI CPA LLC / PodatkiUSA.com
• Specializes in Polish businesses entering US market
• Website: podatkiusa.com
LOCAL RESOURCES
• Polish Pages Directory: polishpages.poland.us
• BAZAR.club: bazar.club/pl/los-angeles/business/accountant
• Ask at Polish Center LA or John Paul II Center (Yorba Linda)
TIPS FOR POLISH IMMIGRANTS
- FBAR REQUIREMENT: If you have Polish bank accounts totaling over $10,000, you MUST file FBAR (FinCEN Form 114) by April 15!
- FOREIGN INCOME: US residents must report worldwide income, including Polish pensions, rental income, and interest.
- TAX TREATIES: The US-Poland tax treaty can help avoid double taxation. Consult a professional!
- ITIN: If you don't have a Social Security Number, you may need an ITIN to file taxes.
- DOCUMENT TRANSLATION: Keep translated copies of foreign tax documents.
COMMON MISTAKES TO AVOID
• Missing the April 15 deadline (penalties + interest!)
• Forgetting to report foreign accounts (FBAR penalties are severe)
• Not claiming all eligible deductions
• Filing before receiving all W-2s and 1099s
• Ignoring California state taxes (separate filing required)
USEFUL LINKS
• IRS: irs.gov
• California FTB: ftb.ca.gov
• FBAR Filing: fincen.gov/bsa-e-filing-system
• Free File: irs.gov/freefile
• VITA Locator: irs.treasury.gov/freetaxprep
Good luck with your taxes! Powodzenia z podatkami!
This article is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for your specific situation.
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