J Roggow Accounting and Consulting PLLC

We offer business tax services, including strategy, compliance and return preparation. From quarterly filings to year-end planning, we help minimize liabilities and maximize tax breaks — so you can stay focused on growing your business. Whether you’re a sole proprietor, C corporation, S corporation, partnership or LLC, let us simplify taxes for you. Contact us at (248) 846-8418.

As you likely know, marital status affects many federal tax filing requirements, including your standard deduction, credit eligibility and tax owed. However, you may not know that informally separated couples are considered married by the IRS. Unless you became divorced or legally separated by Dec. 31, you must file as married filing jointly or married filing separately for the tax year. If, on the other hand, you finalized a divorce or legal separation during the year, you should file as single or head of household (if eligible) for the entire year. Annulments may be subject to different filing rules. Contact us at (248) 846-8418 with questions about your situation.

The IRS generally follows strict collection processes but acknowledges that some people face real hardships. In such cases, the IRS may assign a tax debt to “currently not collectible” status until the debtor’s financial condition improves. While the debt remains unpaid, the total will continue to rise due to penalties and interest. Also, a federal tax lien may be filed, giving the government an interest in the individual’s assets. The IRS doesn’t grant this status lightly. It demands extensive financial proof, which can feel like an uphill climb. Contact us for help with tax debt at (248) 846-8418.

If you’re covered by a high-deductible health plan (HDHP), you can contribute pretax income to a Health Savings Account (HSA) up to certain limits. Funds can be withdrawn tax-free to pay qualified medical expenses. The IRS annually adjusts HSA and HDHP contribution limits for inflation. For 2026, the maximum HSA contribution amount for individuals will be $4,400 ($4,300 for 2025) and $8,750 ($8,550 for 2025) for family coverage. The minimum HDHP deductible for individuals will be $1,700 ($1,650 for 2025) and $3,400 for family coverage ($3,300 for 2025). The maximum HDHP out-of-pocket cost will be $8,500 for self-coverage ($8,300 for 2025) and $17,000 for family coverage ($16,600 for 2025). Contact us at (248) 846-8418 with any questions.

If you sell your home, you may be eligible for a major tax break: A tax exclusion for up to $250,000 of gain on the sale ($500,000 for joint filers). But there are several requirements. One is that the home must be your principal residence. If you’re thinking about selling a vacation home, consider whether you could convert it to your principal residence first to take advantage of the gain exclusion. Or convert it to a rental property for different tax-saving opportunities. Let’s talk about your options. Contact us at (248) 846-8418.