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Lewis Tax & Professional Services Our goal is to provide a solution for both your personal and business needs to finilize a plan that delivers a satisfying outcome.

09/19/2026

The new public charge policy for green cards takes effect today, September 18, 2026. Published by the Trump administration's Department of Homeland Security (DHS), the final rule rescinds the narrower 2022 Biden-era framework and gives U.S. Citizenship and Immigration Services (USCIS) officers vastly broader discretion to determine whether an applicant is likely to become dependent on government assistance.

Key Details of the New RuleExpanded Benefit Review:
Rather than only considering cash assistance or long-term institutional care, immigration officials can now evaluate the use of any means-tested public benefits. This broad standard potentially encompasses:
*Health & Food: Supplemental Nutrition Assistance Program
(SNAP/food stamps), Medicaid, and nutrition aid.
*Housing: Housing vouchers and housing assistance.
*Education & Childcare: Childcare subsidies,
Head Start programs, and certain types of student financial aid.
*Tax Credits: Income-based tax breaks, such as the child tax credit.

-Family Benefit Use: Under the new rule, officers may consider government benefits applied for or received on behalf of family members, including U.S. citizen children.
-Total Circumstances Test: The policy shifts away from relying almost entirely on the Affidavit of Support (Form I-864). Officers will scrutinize an applicant’s whole profile, including age, health, family size, income, assets, employment history, education, and job skills to decide if they can support themselves above the poverty level.
-Public Charge Bonds: If USCIS determines an applicant is inadmissible under the new guidelines, they may require a financial guarantee via a public charge bond (Form I-945) to approve the green card.

Who is Affected?
Impacted Applicants: The rule primarily affects individuals seeking an adjustment of status to lawful permanent resident through family-based or employment-based visa categories (such as EB-1, EB-2, EB-3, and EB-5)

Exemptions: Refugees, asylum seekers, VAWA (Violence Against Women Act) applicants, and most other humanitarian visa holders remain fully exempt from public charge determinations.

Application Timing: The rules apply strictly to applications postmarked or submitted electronically on or after September 18, 2026. Any applications pending or filed before this date will be adjudicated under the previous 2022 rules.

05/24/2026
Not ready to file your 2025 Tax Return.  Text us now, and we can process an extension is as little as 5 minutes.832-651-...
04/16/2026

Not ready to file your 2025 Tax Return. Text us now, and we can process an extension is as little as 5 minutes.

832-651-0173

Deadline is 4 hours and 43 minutes away!

To our clients, that have requested information on their refunds.The IRS expects to start releasing refunds for returns ...
02/19/2026

To our clients, that have requested information on their refunds.

The IRS expects to start releasing refunds for returns claiming the Earned Income Tax Credit (EITC) and Additional Child Tax Credit (ACTC) by March 2, 2026.

While the IRS begins processing these returns earlier, the PATH Act requires a mid-February hold to prevent fraud, meaning funds for these specific credits typically arrive in bank accounts in early March.

Please email us to sign up for your refund updates as they come in.

02/07/2026

We are so greatful for all of our returning clients. Optimizing the tools and formulas we provide them with to see the final results is priceless.

02/06/2026

Are you currently facing challenges with the IRS, such as: ✅ Owing $7,000 or more in back taxes ✅ Receiving IRS letters ...
02/06/2026

Are you currently facing challenges with the IRS, such as:

✅ Owing $7,000 or more in back taxes

✅ Receiving IRS letters or notices

✅ Being under wage garnishment, bank levy,
or tax liens

✅ Not having filed for multiple years

✅ Facing passport renewal or immigration delays due to IRS tax delinquency

✅ Needing help negotiating or improving a current IRS payment agreement — then now is the time to call!

We are now offering Tax Resolution Services to STOP IRS Garnishment, Levy, and Tax Penalties.

Call now!
713-900-5877

I specialize in business and complex tax matters. After spending over 10 hours working yesterday, one thing remains clea...
02/01/2026

I specialize in business and complex tax matters. After spending over 10 hours working yesterday, one thing remains clear: my clients—ranging from individuals and small businesses to CEOs and VPs—continue to return year after year.
I don’t just prepare taxes; I give clients the tools and understanding they need to apply the strategy themselves. Once the formula is understood and put into action, clients gain control of their tax outcomes and avoid surprises.

Text 832-651-0173

For tax years 2025–2028, the One Big Beautiful Bill Act (OBBBA) allows eligible workers to deduct up to ( married filing...
01/28/2026

For tax years 2025–2028, the One Big Beautiful Bill Act (OBBBA) allows eligible workers to deduct up to ( married filing jointly) of "qualified overtime compensation" from their federal income tax.

This deduction specifically targets the premium portion (the "extra half" of time-and-a-half) of overtime pay and phases out for taxpayers with high adjusted gross incomes.

Key Details on the "No Tax on Overtime" Deduction (2025–2028)

Eigibility: The deduction applies to non-exempt workers who receive overtime pay under the Fair Labor Standards Act (FLSA).

Amount: You can deduct up to for single filers and for married couples filing jointly.Income

Limits: The deduction begins to phase out if your modified adjusted gross income (MAGI) exceeds for individuals or for married filing jointly.

Scope: The deduction reduces federal income tax, but payroll taxes (Social Security and Medicare) still apply to overtime earnings.

Claiming: It is reported on tax returns for the year in which the overtime was earned. Key Takeaways This applies specifically to the "extra" 0.5x portion of time-and-a-half pay, not the entire overtime paycheck.It is a deduction from income, not a direct dollar-for-dollar tax credit.Employers must update W-2 reporting to track this qualified premium pay.

Here are the key examples of how to configure and make sure what is reported on box 14 of the W-2 is correct. I would recommend that if the client is able to obtain and provide you with their last paycheck for the year 2025 that they do. The way the OT is calculated is as follows.

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713-651-0173

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Houston, TX

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Tuesday 10:30am - 5:30pm
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