TAX SEASON NEWS - 2026

Tax Updates

Have you filed your U.S. tax forms for 2025? For U.S. Persons residing abroad, an automatic extension is given to June 15. However, if this date is not possible, Form 4868, an extension to file, can be sent to the IRS to give you until October 15. Mir Taxes will file this form for free provided you finish the filing with the firm. Contact us to file your extension or more information. 

Got mail from the IRS? Don’t toss it

Some taxpayers may get mail from the IRS. It’s important that they open any mail they receive and read it carefully.

Most letters or notices are about federal tax returns or tax accounts. Each notice will outline the specific issue and include steps the taxpayer needs to take. A notice may reference changes to a taxpayer's account, taxes owed, a payment request or a specific issue on a tax return or credit.

Review the information. If the mail is about a changed or corrected tax return, the taxpayer should review the information and compare it with the original return. If the taxpayer agrees, they should make notes about the corrections on their personal copy of the tax return and keep it for their records. Typically, a taxpayer will need to act only if they don't agree with the information, if the IRS asked for more information or if there’s a balance due.

Take any requested action. This may include making a payment. The IRS and authorized private debt collection agencies do send letters by mail. Taxpayers can also view digital copies of select IRS notices by logging into their IRS Online Account. The IRS offers several options to help taxpayers struggling to pay a tax bill. Taking prompt action could minimize additional interest and penalty charges.

Reply only if needed. Taxpayers don't need to reply to a notice unless specifically told to do so. If a taxpayer needs to call the IRS, they should use the number in the upper right-hand corner of the notice and have a copy of their tax return and letter.

Let the IRS know of a disputed notice. If a taxpayer doesn't agree with the IRS, they should follow the instructions in the notice to dispute what the notice says. The taxpayer should include information and documents for the IRS to review when considering the dispute.

Keep the letter or notice for their records. Taxpayers should keep notices or letters they receive from the IRS for three years from the date the tax return was filed. These include adjustment notices.

Watch for scams.  The IRS will never contact a taxpayer using social media. The first contact from the IRS usually comes in the mail.

Questions or concerns? Contact us here. 

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When and how to amend a tax return

Taxpayers who discover an error after filing a federal tax return may need to file an amended return. There are some instances where an amended return isn’t required such as when the IRS corrects errors during processing or requests missing forms or schedules separately.

Reasons to file an amended return
If there are changes to key items on the original return, including:

• Filing status
• Income
• Deductions
• Credits
• Dependents
• Tax liability

Taxpayers can use the Should I file an amended return? tool within the IRS Interactive Tax Assistant to help decide if they should file an amended return to correct an error or make other changes if they already filed.

Time limits
To claim a refund, an amended return must generally be filed within:

• Three years from the date the original return was filed, or
• Two years from the date the tax was paid, whichever is later

If the original return was filed early, the three-year period begins from the April tax deadline. Special rules apply when there are net operating losses, foreign tax credits, bad debts or other issues. Additionally, taxpayers in disaster relief situations, combat zone service, have bad debts, foreign tax credits, or loss or credit carrybacks, may have more time to file an amended return.

How to file an amended return
Taxpayers must file Form 1040-X, Amended U.S. Individual Income Tax Return. When filing, they should:

• Submit a corrected Form 1040, 1040-SR, or 1040-NR for the applicable tax year
• Attach any supporting documents and updated forms or schedules

Refunds and payments
For tax years 2021 and later, taxpayers may request direct deposit of refunds when filing electronically. If additional tax is owed, payment should be submitted with the amended return. The amended return replaces the original return, and the IRS will calculate any applicable penalties or interest if filed after the due date.

Status of amended return
Taxpayers can check the status of an amended return approximately three weeks after it’s submitted.Taxpayers with foreign addresses would have to call the IRS.  It generally takes 8 to 12 weeks for it to be processed. However, in some cases, processing could take up to 16 weeks.

State tax considerations
Changes to a federal return may affect a taxpayer’s state tax liability. Taxpayers should contact their state tax agency for guidance and should not attach state returns to the federal amended return.    

Key Filing & Payment Dates - 2026

June

• June 15:
  • Deadline to file extensions for taxpayers living outside the United States
  • 2nd quarter estimated tax payments due for 2026 

September

• September 15:
  • Deadline to file tax return for S Corporations and Partnerships that filed extensions in March
  • 3rd quarter estimated tax payments due for 2026 

October

• October 15:
  • Deadline to file tax return for C Corporations and Individuals that filed extensions in April/June

Global News - Tax Reading List

United States The Taxpayer Assistance And Service Act: Title II: American Citizens Abroad

United States What Are The IRS Digital Asset Reporting Rules (2026)? Form 1099-DA, Crypto Tax Compliance, & IRS Enforcement Risks On Crypto Currencies

Belgium Recent Tax Change And Required Update To Belgian Country Supplements

Italy Rental Income from Properties Overseas and How to Declare It in Italy

Italy Tax Deductions And Detractions In Italy

Spain How To Speak UK And Spanish Inheritance Tax “Language”

Germany Do I Have To Report Income From Abroad On My German Tax Return?

Italy Proof Of Tax Residence And Beneficial Owner Status For Reduced Withholding Tax

Italy The Italian Supreme Court’s Functional Approach To Permanent Establishments

United States Tax Strategies: Selling Your S Corporation Business

Spain How To Halve Your Taxes When Investing In Spain

Portugal IFICI: Portugal's Edge In Attracting Global Talent

United States Washington State 2026 Session: Legislature Repeals And Rolls Back Certain Recently Enacted Taxes

Italy Top Tax Tips For Expats In Italy

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