Lotus Li

New client spear‑phishing remains a top vector: scammers pose as a prospective client, then send a link or attachment that installs malware or harvests credentials, enabling data theft and fraudulent filings.

If your first required payment isn’t due until June 16, 2025, you can either pay the full year’s estimate on that date or pay 1/2 on June 16, 1/4 on September 15, and 1/4 on January 15, 2026

Staking rewards are taxable as ordinary income when you gain dominion and control over the new units. Include the fair market value (FMV) of the rewards at that date/time in your gross income.

For 2024–2025, you can generally claim 20%–35% of up to $3,000 of qualifying expenses for one qualifying person, or up to $6,000 for two or more, depending on your AGI.

Up to $7,500 for qualifying new electric, plug-in hybrid, or fuel cell vehicles

New sourcing rule for U.S.-produced inventory sold through a foreign branch: up to 50% of income from qualifying sales can be treated as foreign-source for section 904 limitation purposes

Requires sellers to collect, file, and remit the Retail Delivery Fee (RDF) on each taxable delivery into Colorado.