On December 29, 2025, the Internal Revenue Service (“IRS”) issued the optional 2026 standard mileage rate for taxpayers to use in calculating the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes.  The Notice also provides the amount taxpayers must use in calculating reductions to the basis for depreciation taken under the business standard mileage rate.

On December 1, 2025, the President has signed the “Internal Revenue Service Math and Taxpayer Help Act” (“MATH Act”).  The MATH Act requires that the IRS provide specific information when it makes a tax return change due to a math or clerical error.

Many tax-exempt organizations make common mistakes in their IRS Form 990 filing, which can easily be avoided. These include:

Hospices must generally furnish all core hospice services themselves and not by independent contractors.  However, hospices may furnish noncore services under arrangements with other providers or suppliers, including nursing facilities.  When hospice patients have Medicaid coverage, the State will pay the hospice at least ninety-five percent (95%) of the State’s Medicaid daily nursing facility rate.  The Hospice then accepts responsibility for the payment to the nursing facility based on the hospice’s contract with the facility.  Medicare hospice reimbursement does not include room and board expenses.

The Form CMS-855A was revised in September 2024.  Effective October 1, 2024, all skilled nursing facility (“SNF”) providers must use the revised form for all enrollment applications and updates.  Other Part A providers are required to use the new form for submissions on or after December 1, 2024.