2025 Pub. 7 Issue 6

Tax season pressure tends to arrive in two waves: the operational crunch and the human cost. Most firms over-optimize for the first and underestimate the second—then a phishing email or file-sharing mistake takes both down at once.

Trusts are essential tools in estate planning, helping people manage and pass on assets while avoiding probate. But even the best plans can fall apart if the trustee does not do their job properly.

Nonprofit organizations are often created and designated as Section 501(c)(3) entities under the Internal Revenue Code, which leads many organizations to believe they are not responsible for various types of taxes.

For nearly five decades, the Foundation of the Nebraska Society of CPAs has been committed to nurturing the next generation of accounting professionals.