Look Beyond the Return: What’s Ahead for 2026
As we head into a new filing season, Perkins & Co is here to help you stay ahead of the information reporting requirements that extend beyond your standard income tax return. Our 2025 Beyond Income Tax Returns Guide brings together the essential federal and state reporting obligations individuals and businesses should be prepared for as the year begins.
Inside the guide, you’ll find clear, practical summaries of key topics, including:
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Federal, Oregon, and Washington Reminders — Notable updates and recurring requirements across jurisdictions
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Federal Information Reporting Requirements & Deadlines — What must be filed, when, and with whom
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Information Return Penalties — An outline of potential consequences for incorrect or late filings
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W-2 & Compensation Reporting — Key rules for wages, benefits, and payroll reporting
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Foreign Bank Account Reporting (FBAR): FinCEN Form 114 — Foreign account reporting essentials
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Mandatory Withholding for Payments to Non-U.S. Persons/Entities — Withholding thresholds and compliance guidance
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Oregon Corporate Activity Tax Basics — Foundational CAT concepts for 2025
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Washington Economic Nexus Rules — A concise guide to understanding nexus and filing obligations
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Sales & Use Tax — Core considerations for multi-state sellers and purchasers
If you need assistance compiling, preparing, or filing any of the items covered in this guide, our team is ready to support you. Please reach out to us by January 10, 2026, so we can ensure timely and accurate reporting.
Be sure to also explore our 2025 Year-End Tax Planning Guide, now available for download on our website, for broader planning strategies as you look ahead to 2026.
Disclaimer: The information contained in this communication, including attachments and enclosures, is not intended to be a complete analysis of all related issues. Nor is it sufficient to avoid tax-related penalties. It has been prepared for informational purposes and general guidance only and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is made as to the accuracy or completeness of the information contained in this publication, and Perkins & Company, its members, employees, and agents accept no liability and disclaim all responsibility, for the consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it.