Boletín informativo para clientes 2026

Important Tax Updates for the 2025 Filing Year

Carlos A. Ausejo, E.A.  •  Client Update

Dear Valued Client,

As we prepare for the 2025 tax year (filed in 2026), several important legislative updates are taking effect that may impact both individuals and businesses. The recently enacted One Big Beautiful Bill Act (OBBBA) introduces meaningful changes, new planning opportunities, and evolving compliance requirements. At Carlos A. Ausejo, E.A., we remain committed to helping you navigate these changes with clarity and confidence.

Highlights from the One Big Beautiful Bill Act (OBBBA)

For Individuals and Families

  • Increased standard deductions and adjusted thresholds for itemized deductions.
  • Updated estate and gift tax exclusions.
  • Potential implications for retirement and education planning.

For Businesses and Pass-Through Entities

  • Expanded opportunities for capital investment, bonus depreciation, and improved expensing rules.
  • New international tax and structural compliance requirements.

Timing and Guidance

Most provisions take effect for the 2025 tax year, though additional guidance from the IRS and Treasury Department will be issued as implementation proceeds.

Why This Matters

These updates may affect your overall tax strategy, business structure, and financial planning decisions. Whether you are preparing for retirement, planning a business sale, or investing in new equipment, the rules you have relied on may have changed. Early planning is key to maximizing opportunities and minimizing surprises.

How We’re Supporting You

  • Monitoring IRS and Treasury updates closely and updating our client guides and tax checklists.
  • Proactively reaching out to clients who may be impacted by structural changes.
  • Scheduling personalized planning sessions early in the new year to align your strategy with the new rules.
  • Advising on what to do now versus what to defer pending further guidance.

What You Can Do Now

  • Begin gathering your 2025 financial information: income, expenses, business purchases, and retirement contributions.
  • Let us know if you are considering a business sale, change in entity type, or major capital investment.
  • Watch for our upcoming “Tax Organizer 2025” and updated planning guide reflecting OBBBA provisions.
  • Reach out with questions—early review always leads to better results.

Stay Connected

We are here to guide you through the 2025 filing season and help you take advantage of the opportunities under the new law. If you would like to schedule a tax-planning session or have any questions, please contact us at info@ausejotaxes.com

This content is for general informational purposes only and does not constitute tax, legal, or accounting advice. Guidance may change as IRS/Treasury issue further updates.

Warm regards,
Carlos E. Ausejo, E.A.
Enrolled Agent | Tax Services