<?xml version="1.0" encoding="UTF-8"?>
<!-- generator="wordpress.com" -->
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd"><url><loc>https://rogerkimcpa.com/2026/02/26/%ec%82%ac%ed%9a%8c%eb%b3%b4%ec%9e%a5%ec%a0%9c%eb%8f%84%eb%8a%94-%ed%8f%89%ec%83%9d-%eb%8f%99%ec%95%88-%eb%b3%b4%ec%9e%a5%eb%90%98%ea%b3%a0-%eb%ac%bc%ea%b0%80%ec%83%81%ec%8a%b9%eb%a5%a0%ec%9d%84/</loc><lastmod>2026-02-26T14:32:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2026/01/08/irs-announces-first-day-of-2026-filing-season-online-tools-and-resources-help-with-tax-filing/</loc><lastmod>2026-01-08T16:14:55+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2025/12/03/%ec%9b%8c%ec%8b%b1%ed%84%b4-%eb%af%b8-%ec%9e%ac%eb%ac%b4%eb%b6%80%ec%99%80-%ea%b5%ad%ec%84%b8%ec%b2%adirs-2025%eb%85%84-%ed%8c%81-%eb%b0%8f-%ec%b4%88%ea%b3%bc-%ea%b7%bc%eb%ac%b4-%ec%88%98/</loc><lastmod>2025-12-03T15:26:53+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2025/12/03/no-tax-on-tips-no-tax-on-overtime/</loc><lastmod>2025-12-03T15:25:58+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2025/12/01/minimum-wage-rate-schedule/</loc><lastmod>2025-12-01T22:49:01+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2025/11/19/2025%eb%85%84-%ec%95%94%ed%98%b8%ed%99%94%ed%8f%90-%ec%84%b8%ea%b8%88-%ea%b4%80%eb%a0%a8-%eb%b3%80%ea%b2%bd-%ec%82%ac%ed%95%ad/</loc><lastmod>2025-11-19T16:29:23+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2025/11/07/%ec%98%b7%ec%8b%9c%ec%9e%a5%ec%97%90-%eb%8c%80%ed%95%9c-%ec%9d%98%ea%b2%ac%ec%9d%84-%eb%b0%9c%ec%b7%8c%ed%95%b4-%eb%b3%b4%ec%95%98%eb%8b%a4/</loc><lastmod>2025-11-07T14:49:54+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2025/10/23/irs-issues-faqs-on-form-1099-k-threshold-under-the-one-big-beautiful-bill-dollar-limit-reverts-to-20000/</loc><lastmod>2025-10-23T14:14:29+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2025/10/09/401k-catch-up-now-become-taxable/</loc><lastmod>2025-10-09T14:15:06+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2025/08/07/proposing-a-new-corporation-tax-rate-of-15/</loc><lastmod>2025-08-07T14:31:35+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2025/08/07/new-salt-state-and-local-tax-deduction-cap/</loc><lastmod>2025-08-07T14:26:11+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/09/23/understanding-irrevocable-life-insurance-trusts/</loc><lastmod>2024-09-23T21:40:47+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/08/26/irs-shares-new-warning-signs-of-incorrect-claims-for-employee-retention-credit/</loc><lastmod>2024-08-26T14:45:48+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/08/05/the-educator-expense-deduction-can-help-offset-out-of-pocket-classroom-costs/</loc><lastmod>2024-08-05T14:59:19+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/07/29/beware-of-scammers-posing-as-the-irs/</loc><lastmod>2024-07-29T14:22:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/07/25/navigating-inherited-ira-taxes/</loc><lastmod>2024-07-25T13:43:17+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/06/17/section-127-educational-assistance-program/</loc><lastmod>2024-06-17T20:12:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/06/05/unleash-tax-advantages-invest-in-small-businesses-with-section-1202-qsbs/</loc><lastmod>2024-06-05T15:39:39+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/05/30/taxpayers-can-appeal-a-rejected-offer-in-compromise/</loc><lastmod>2024-05-30T14:45:07+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/home/</loc><lastmod>2024-05-29T16:05:21+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/2024/05/29/summer-activities-that-could-affect-peoples-tax-returns-next-year/</loc><lastmod>2024-05-29T15:58:48+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/02/16/have-you-checked-your-withholding-lately/</loc><lastmod>2024-02-16T14:07:44+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/01/25/irs-continues-work-on-employee-retention-credit-new-irs-ci-education-sessions-come-as-agency-urges-businesses-to-review-vdp-withdrawal-program-for-questionable-claims/</loc><lastmod>2024-01-25T19:07:52+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/01/22/taxpayers-should-continue-to-report-all-cryptocurrency-digital-asset-incomewashington-the-internal-revenue-service-today-reminded-taxpayers-that-they-must-again-answer-a-digital-asset-quest/</loc><lastmod>2024-01-22T21:16:09+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/01/09/subject-2024-filing-season-for-modernized-e-file-mef-individual-returns/</loc><lastmod>2024-01-19T15:00:30+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/12/438/</loc><lastmod>2024-01-19T14:58:55+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/01/04/tax-credits-and-deductions-for-individuals/</loc><lastmod>2024-01-19T14:57:46+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2024/01/19/treasury-irs-issue-guidance-on-the-qualified-alternative-fuel-vehicle-refueling-property-credit/</loc><lastmod>2024-01-19T14:39:46+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/12/28/required-minimum-distributions/</loc><lastmod>2023-12-28T19:24:52+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/12/26/states-raising-the-minimum-wage-in-2024/</loc><lastmod>2023-12-26T22:05:26+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/12/26/irs-updates-frequently-asked-questions-for-the-new-previously-owned-and-qualified-commercial-clean-vehicle-credits/</loc><lastmod>2023-12-26T21:24:46+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/12/22/taking-distributions-from-your-retirement-plan-or-ira-before-age-59-%c2%bd/</loc><lastmod>2023-12-22T16:40:11+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/12/21/irs-new-voluntary-disclosure-program-lets-employers-who-received-questionable-employee-retention-credits-pay-them-back-at-discounted-rate-interested-taxpayers-must-apply-by-march-22/</loc><lastmod>2023-12-21T20:59:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/12/21/qualified-charitable-distributions/</loc><lastmod>2023-12-21T16:14:51+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/12/19/irs-helps-taxpayers-by-providing-penalty-relief-on-nearly-5-million-2020-and-2021-tax-returns-restart-of-collection-notices-in-2024-marks-end-of-pandemic-related-pause/</loc><lastmod>2023-12-19T21:47:20+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/12/15/irs-clarifies-rules-for-new-corporate-alternative-minimum-tax/</loc><lastmod>2023-12-15T15:47:09+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/12/15/get-ready-to-file-your-taxes/</loc><lastmod>2023-12-15T14:47:52+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/12/08/irs-2024-flexible-spending-arrangement-contribution-limit-rises-by-150/</loc><lastmod>2023-12-08T19:28:12+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/12/06/be-aware-of-the-erc-solicitor-due-to-the-following/</loc><lastmod>2023-12-06T16:34:29+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/12/01/issue-number-how-to-avoid-tax-scams/</loc><lastmod>2023-12-01T15:21:49+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/11/15/clean-vehicle-credits-can-help-car-buyers-pay-less-at-the-dealership/</loc><lastmod>2023-11-15T15:31:58+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/11/13/highlights-of-changes-in-revenue-procedure-2022-38-from-irs-site/</loc><lastmod>2023-11-13T19:31:47+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/11/13/do-not-take-your-eidl-fund-out-of-the-corporate-account/</loc><lastmod>2023-11-13T19:27:54+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2023/05/24/sba-eidl-forgiveness-with-oic/</loc><lastmod>2023-05-24T20:27:25+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2022/08/24/covid-tax-relief-irs-provides-broad-based-penalty-relief-for-certain-2019-and-2020-returns-due-to-the-pandemic-1-2-billion-in-penalties-being-refunded-to-1-6-million-taxpayers/</loc><lastmod>2022-08-24T16:01:45+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2022/07/21/people-without-a-filing-requirement-may-miss-out-on-a-refund-if-they-dont-file-a-2021-tax-return/</loc><lastmod>2022-07-21T13:56:52+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2022/06/09/dirty-dozen-irs-security-summit-reiterate-recent-warning-to-tax-professionals-and-other-businesses-of-dangerous-spear-phishing-attacks/</loc><lastmod>2022-06-09T14:15:25+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2022/05/17/school-is-out-for-the-summer-but-tax-planning-is-year-round-from-irs-site/</loc><lastmod>2022-05-17T13:20:17+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2022/02/09/irs-reminds-taxpayers-their-social-security-benefits-may-be-taxable/</loc><lastmod>2022-02-09T16:17:33+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2022/01/13/here-are-reasons-people-who-dont-normally-file-should-file-a-2021-tax-return/</loc><lastmod>2022-01-13T15:52:56+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2022/01/12/taxpayers-must-report-gig-economy-earnings-when-filing-taxes/</loc><lastmod>2022-01-12T14:59:38+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/12/17/irs-issues-standard-mileage-rates-for-2022/</loc><lastmod>2021-12-17T15:59:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/09/03/preparing-for-disaster-video/</loc><lastmod>2021-09-03T14:27:19+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/07/27/security-summit-tax-pros-should-encourage-clients-to-obtain-ip-pins-to-protect-against-tax-related-identity-theft/</loc><lastmod>2021-07-27T15:17:52+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/07/14/the-child-tax-credit-update-portal-allows-families-to-update-direct-deposit-information-or-unenroll/</loc><lastmod>2021-07-14T13:47:38+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/07/13/irs-readies-nearly-4-million-refunds-for-unemployment-compensation-overpayments/</loc><lastmod>2021-07-13T18:10:04+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/06/22/how-to-manage-child-tax-credit-payments/</loc><lastmod>2021-06-22T18:33:00+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/06/02/looking-ahead-how-the-american-rescue-plan-affects-2021-taxes-part-1/</loc><lastmod>2021-06-02T17:43:10+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/05/11/military-members-and-their-families-may-qualify-for-special-tax-benefits/</loc><lastmod>2021-05-11T14:13:05+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/04/07/irs-extends-additional-tax-deadlines-to-may-17-no-extension-for-estimated-tax-due-4-15-2021/</loc><lastmod>2021-04-07T14:10:50+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/03/30/irs-projects-stimulus-payments-to-non-filer-social-security-and-other-federal-beneficiaries-will-be-disbursed-later-this-week/</loc><lastmod>2021-03-30T17:49:00+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/03/29/new-exclusion-of-up-to-10200-of-unemployment-compensation/</loc><lastmod>2021-03-29T18:23:12+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/03/23/irs-is-issuing-third-round-of-economic-impact-payments/</loc><lastmod>2021-03-23T15:45:35+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/03/19/new-york-state-income-tax-filing-due-date/</loc><lastmod>2021-03-19T22:33:10+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/03/17/tax-day-for-individuals-extended-to-may-17-treasury-irs-extend-filing-and-payment-deadline/</loc><lastmod>2021-03-17T21:45:50+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/02/22/things-taxpayers-should-know-when-choosing-between-standard-and-itemized-deductions/</loc><lastmod>2021-02-22T18:29:58+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/01/29/eitc-awareness-day-critical-tax_credit-provides-a-significant-refund-boost-to-millions/</loc><lastmod>2021-01-29T17:07:04+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/01/15/2021-tax-filing-season-begins-feb-12-irs-outlines-steps-to-speed-refunds-during-pandemic/</loc><lastmod>2021-01-15T17:24:57+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2021/01/12/irs-ready-for-the-upcoming-tax-season-last-minute-changes-to-tax-laws-included-in-irs-forms-and-instructions/</loc><lastmod>2021-01-12T20:27:59+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/12/18/how-people-can-give-back-by-becoming-an-irs-certified-volunteer/</loc><lastmod>2020-12-18T16:42:51+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/12/16/be-aware-irs-scam/</loc><lastmod>2020-12-16T17:02:45+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/12/16/get-ready-for-taxes-stay-home-and-stay-safe-with-irs-online-tools/</loc><lastmod>2020-12-16T16:24:55+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/11/17/get-ready-for-taxes-get-ready-now-to-file-2020-federal-income-tax-returns/</loc><lastmod>2020-11-17T21:30:51+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/11/17/cl-20-05-a-closer-look-inside-how-irs-operations-handled-covid-and-the-2020-filing-season/</loc><lastmod>2020-11-17T21:29:24+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/11/10/irs-provides-certainty-regarding-the-deductibility-of-payments-by-partnerships-and-s-corporations-for-state-and-local-income-taxes/</loc><lastmod>2020-11-10T14:45:44+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/11/10/irs-reminder-to-non-filers-nov-10-is-national-eip-registration-day-community-partners-can-help-people-sign-up-for-economic-impact-payment/</loc><lastmod>2020-11-10T14:27:59+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/10/27/irs-provides-tax-inflation-adjustments-for-tax-year-2021/</loc><lastmod>2020-10-27T17:36:50+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/10/22/irs-releases-draft-form-1065-instructions-on-partner_tax_basis-capital-reporting/</loc><lastmod>2020-10-22T14:28:32+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/09/29/heres-how-to-get-the-status-of-an-economic_impact_payment/</loc><lastmod>2020-09-29T15:21:32+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/09/23/six-tips-for-people-starting-a-new-business/</loc><lastmod>2020-09-23T18:19:35+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/09/23/use-home_office_deduction-for-tax-year-2020/</loc><lastmod>2020-09-23T15:35:37+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/09/14/final-regulations-on-business-interest-expense-deduction-limitation-published-in-the-federal-register/</loc><lastmod>2020-09-14T21:16:09+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/07/15/wheres-my-refund-tool-on-irs-gov-takes-guesswork-out-of-when-to-expect-refunds/</loc><lastmod>2020-07-15T15:40:35+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/07/14/irs-reminder-taxpayers-can-get-an-extension-to-oct-15-to-file-taxes/</loc><lastmod>2020-07-14T16:22:57+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/07/14/major-changes-to-retirement-plans-due-to-covid-19/</loc><lastmod>2020-07-14T16:21:19+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/06/24/irs-extends-july-15-other-upcoming-deadlines-for-tornado-victims-in-parts-of-the-south-provides-other-relief/</loc><lastmod>2020-06-24T14:31:38+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/06/24/irs-finalizes-guidance-for-the-section_199a_deduction-for-shareholders-of-regulated-investment-companies/</loc><lastmod>2020-06-24T14:29:55+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/06/04/senate-approves-house-passed-paycheck-protection-program-ppp-reform-bill/</loc><lastmod>2020-06-04T14:14:06+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/05/14/irs-people-first-initiative-provides-relief-to-taxpayers/</loc><lastmod>2020-05-14T15:36:14+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/05/13/irs-people-first-initiative-provides-relief-to-taxpayers-facing-covid-19-issues/</loc><lastmod>2020-05-13T14:23:43+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/05/08/act-by-wednesday-for-chance-to-get-quicker-economic_impact_payment-timeline-for-payments-continues-to-accelerate/</loc><lastmod>2020-05-08T19:46:14+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/05/07/8-things-you-need-to-know-about-the-2020-payroll-tax-credit/</loc><lastmod>2020-05-07T14:26:54+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/05/01/no-deduction-is-allowed-expenses-incurred-with-ppp/</loc><lastmod>2020-05-01T13:41:00+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/04/29/the-irs-has-re-issued-form-941-employers-quarterly-federal-tax-return-for-2020-and-the-related-instructions-each-with-a-note-providing-guidance-for-employers-claimi/</loc><lastmod>2020-04-29T14:02:31+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/04/15/nys-due-date-extended-to-7-15-2020/</loc><lastmod>2020-04-15T18:43:29+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/04/02/1258/</loc><lastmod>2020-04-02T13:29:33+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/04/01/payroll-protection-program-ppp/</loc><lastmod>2020-04-01T22:18:22+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/04/01/sba-economic-injury-disaster-loan-eidl/</loc><lastmod>2020-04-01T22:17:28+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/03/26/treasury-irs-and-labor-announce-plan-to-implement-coronavirus-related-paid-leave-for-workers-and-tax-credits-for-small-and-midsize-businesses-to-swiftly-recover-the-cost-of-providing-coronavirus-rel/</loc><lastmod>2020-03-26T15:50:44+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/03/25/covid19-stimulus-check-for-individuals/</loc><lastmod>2020-03-25T22:42:12+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/03/25/irs-unveils-new-people-first-initiative-covid-19-effort-temporarily-adjusts-suspends-key-compliance-programs/</loc><lastmod>2020-03-25T18:01:51+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/03/20/covid-19-and-1200-checks-nothing-has-been-set-yet/</loc><lastmod>2020-03-20T14:19:02+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/03/13/estate-tax/</loc><lastmod>2020-03-13T16:24:55+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/03/13/tax-time-guide-guard-personal-financial-and-tax-information-year-round/</loc><lastmod>2020-03-13T15:22:01+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/03/11/irs-high-deductible-health-plans-can-cover-coronavirus-costs/</loc><lastmod>2020-03-11T17:12:35+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/02/26/some-popular-tax-benefits-renewed-for-2019-tuition-medical-expense-discharge-of-indebtedness-etc/</loc><lastmod>2020-02-26T19:25:42+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/02/24/meals-and-entertainment-exp/</loc><lastmod>2020-02-24T15:21:50+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/01/22/dont-be-victim-to-ghost-taxreturnpreparers/</loc><lastmod>2020-01-22T15:58:41+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2020/01/06/no-age-limit-for-ira-contribution-and-rmd-age-raised-to-72/</loc><lastmod>2020-01-06T15:45:07+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/12/18/irs-make-a-tax-payment-now-avoid-a-tax-time-surprise/</loc><lastmod>2019-12-18T19:19:17+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/11/18/taxpayers-can-take-steps-now-to-get-ready-to-file-their-taxes-in-2020/</loc><lastmod>2019-11-18T15:04:01+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/11/06/401k-contribution-limit-increases-to-19500-for-2020-catch-up-limit-rises-to-6500/</loc><lastmod>2019-11-06T15:20:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/10/30/heres-basic-info-for-businesses-filing-excise_taxes/</loc><lastmod>2019-10-30T16:08:59+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/10/23/tax-treatment-for-family_members_working-in-the-family_business/</loc><lastmod>2019-10-23T18:28:16+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/10/02/what-teachers-should-know-about-deducting-out-of-pocket-classroom-expenses/</loc><lastmod>2019-10-02T16:30:07+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/10/02/irs-grants-relief-for-u-s-persons-who-own-stock-in-certain-foreign-corporations/</loc><lastmod>2019-10-02T15:28:08+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/08/20/irs-video-portal-features-tax-info-for-small_-businesses-and-employers/</loc><lastmod>2019-08-20T15:37:07+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/08/19/redesigned-charities-and-nonprofits-landing-and-associated-webpages-launched/</loc><lastmod>2019-08-19T13:55:07+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/08/16/9-calendar-year-projections-of-information-and-withholding-documents-for-the-united_states-and-irs-campuses-publication-6961-update/</loc><lastmod>2019-08-16T14:23:10+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/08/15/social-security-tips-for-couples/</loc><lastmod>2019-08-15T12:20:36+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/08/13/business-meal-entertainment-expense-deductions/</loc><lastmod>2019-08-13T16:22:59+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/08/12/what-closing-costs-can-i-deduct-when-purchasing-a-home/</loc><lastmod>2019-08-12T15:37:56+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/08/07/529-basics/</loc><lastmod>2019-08-07T15:25:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/08/06/irs-launches-new-tax-withholding-estimator-redesigned-online-tool-makes-it-easier-to-do-a-paycheck-checkup/</loc><lastmod>2019-08-06T15:45:46+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/estate-trust-tax/</loc><lastmod>2019-07-25T15:03:26+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/2019/07/23/eb-5-immigrant-investor-program-update/</loc><lastmod>2019-07-23T16:37:17+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/07/16/2019-form-1040-draft/</loc><lastmod>2019-07-16T13:49:40+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/07/08/divorce-or-separation-may-have-an-effect-on-taxes/</loc><lastmod>2019-07-08T16:10:14+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/07/03/personal-income-tax-up-to-date-information-for-2018-articles-22-and-30/</loc><lastmod>2019-07-03T20:09:45+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/07/03/update-to-the-2018-form_it-196-new_york_resident-nonresident-and-part-year-resident-itemized-deductions-and-its-instructions/</loc><lastmod>2019-07-03T20:08:34+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/07/02/taxpayers-should-be-on-the-lookout-for-new-versions-of-these-two-scams/</loc><lastmod>2019-07-02T18:12:11+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/07/01/tips-for-taxpayers-who-make-money-from-a-hobby/</loc><lastmod>2019-07-01T19:14:38+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/06/28/irs-issues-guidance-on-the-tax-on-the-net-investment-income-of-certain-private-colleges-and-universities/</loc><lastmod>2019-06-28T21:10:43+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/06/27/beware-of-fake_charities/</loc><lastmod>2019-06-27T14:10:48+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/06/26/educators-can-claim-deduction-to-get-money-back-for-classroom-expenses/</loc><lastmod>2019-06-26T16:18:29+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/06/18/heres-what-taxpayers-should-know-if-they-get-a-notice-from-the-irs/</loc><lastmod>2019-06-18T15:12:57+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/06/12/there-are-two-ways-taxpayers-can-check-their-withholding-on-irs-gov/</loc><lastmod>2019-06-12T16:56:02+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/06/11/final-regulations-on-charitable-contributions-and-state-and-local-tax-credits/</loc><lastmod>2019-06-11T21:06:29+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/06/04/takes-additional-steps-to-protect-taxpayer-data-plans-to-end-faxing-and-third-party-mailings-of-certain-tax-transcripts/</loc><lastmod>2019-06-04T21:17:17+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/06/04/tips-for-taxpayers-who-may-need-to-amend_their_tax_return/</loc><lastmod>2019-06-04T14:48:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/06/03/taxpayers-have-the-right-to-appeal-an-irs-decision/</loc><lastmod>2019-06-03T17:08:13+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/06/03/irs-now-billing-those-who-filed-for-2018-but-didnt-pay-many-payment-options-available/</loc><lastmod>2019-06-03T16:48:28+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/05/30/taxpayers-should-include-tax-plans-in-their-wedding-plans/</loc><lastmod>2019-05-30T14:11:13+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/05/28/important-notice-may-2019-increased-cap-amount-in-effect-from-june-1-2019-to-may-31-2020-for-the-sales-tax-exemption-for-electronic-news-services/</loc><lastmod>2019-05-28T22:00:52+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/05/28/research-development-tax-credit/</loc><lastmod>2019-05-28T16:08:59+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/05/28/home_office_deduction-benefits-eligible-small-business-owners/</loc><lastmod>2019-05-28T15:05:50+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/05/23/its-not-too-late-to-check-irs-payment-options/</loc><lastmod>2019-05-23T19:38:55+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/05/14/100-percent-first-year-depreciation/</loc><lastmod>2019-05-14T19:25:03+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/05/07/new-requirement-applies-to-any-business-seeking-a-tax_id_number-irs-offers-data-security-tips-during-national-small-business-week/</loc><lastmod>2019-05-07T17:40:23+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/04/17/%ef%bb%bfextension-filers-should-avoid-these-errors-when-filing-their-tax_return/</loc><lastmod>2019-04-17T15:18:03+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/04/03/%ef%bb%bfthings-taxpayers-should-know-about-claiming-dependents/</loc><lastmod>2019-04-03T16:18:44+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/03/26/spread-the-word-about-a-tax_credit-that-helps-millions-of-americans/</loc><lastmod>2019-03-26T14:56:41+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/03/21/tax_reform-brought-significant-changes-to-itemized_deductions%ef%bb%bf/</loc><lastmod>2019-03-21T16:53:55+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/03/20/%ef%bb%bfheres-a-quick-overview-of-tax_reform-changes-and-where-taxpayers-can-find-more-info/</loc><lastmod>2019-03-20T17:06:19+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/03/15/%ef%bb%bfirs-warns-of-new-phone-scam-using-taxpayer-advocate-service-numbers/</loc><lastmod>2019-03-15T18:08:48+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/03/11/%ef%bb%bftax-reform-changes-to-fringe-benefit-deductions-affect-businesss-bottom-line/</loc><lastmod>2019-03-11T15:14:34+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/03/08/child-tax-credit-and-credit-for-other-dependents/</loc><lastmod>2019-03-08T21:57:18+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/03/05/tax-time-guide-seniors-who-turned-70%c2%bd-last-year-must-start-receiving-retirement-plan-payments-by-april-1/</loc><lastmod>2019-03-05T18:32:11+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/03/05/irs-be-vigilant-against-phone-scams-annual-dirty-dozen-list-continues%ef%bb%bf/</loc><lastmod>2019-03-05T17:20:44+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/03/05/irs-issues-proposed-regulations-on-deduction-for-foreign-derived-intangible-income-and-global-intangible-low-taxed-income/</loc><lastmod>2019-03-05T16:22:52+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/03/05/heres-how-a-name-change-affects-a-tax-return/</loc><lastmod>2019-03-05T14:30:49+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/02/13/videos-help-taxpayers-learn-more-about-tax-reform/</loc><lastmod>2019-02-13T17:19:04+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/02/13/irs-provides-a-safe-harbor-method-of-accounting-for-passenger-automobiles-that-qualify-for-the-100-percent-additional-first-year-depreciation%ef%bb%bf/</loc><lastmod>2019-02-13T16:30:08+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/02/11/what-changed-about-deducting-unreimbursed-job-expenses/</loc><lastmod>2019-02-11T20:02:40+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/02/06/wheres-my-refund-tool-lets-taxpayers-check-the-status-of-their-refund/</loc><lastmod>2019-02-06T18:21:17+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/01/29/find-out-how-tax-reform-affects-your-businesses-bottom-line-at-irs-gov/</loc><lastmod>2019-01-29T18:51:41+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2019/01/25/irs-update-on-shutdown-impact-on-tax-court-cases-important-information-for-taxpayers-tax-professionals-with-pending-cases/</loc><lastmod>2019-01-25T18:28:23+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/12/19/%ef%bb%bfirs-make-an-estimated_tax-payment-now-to-avoid-a-tax-time-surprise/</loc><lastmod>2018-12-19T17:29:53+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/12/18/individuals-can-find-answers-to-their-questions-about-tax-reform-on-irs-gov/</loc><lastmod>2018-12-18T18:18:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/11/28/irs-issues-proposed-regulations-on-foreign_tax_credits/</loc><lastmod>2018-11-28T21:57:11+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/11/27/whats-new-with-the-child-tax-credit-after-tax-reform/</loc><lastmod>2018-11-27T17:00:57+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/11/20/some-s_corporations-may-want-to-convert-to-c_corporations/</loc><lastmod>2018-11-20T16:01:50+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/11/05/new-irs-publication-helps-taxpayers-get-ready-for-tax-reform/</loc><lastmod>2018-11-05T17:57:54+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/11/01/401k-contribution-limit-increases-to-19000-for-2019-ira-limit-increases-to-6000/</loc><lastmod>2018-11-01T14:34:37+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/10/31/heres-how-tax-reform-affects-farmers-and-ranchers/</loc><lastmod>2018-10-31T18:17:45+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/10/16/irs-several-tax-law-changes-may-affect-bottom-line-of-many-business_owners/</loc><lastmod>2018-10-16T18:25:48+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/10/03/irs-issues-guidance-on-tax-cuts-and-jobs-act-changes-on-business-expense-deductions-for-meals-entertainment/</loc><lastmod>2018-10-03T16:11:54+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/10/02/oct-15-tax-filing-extension-deadline-approaches-for-millions-of-taxpayers/</loc><lastmod>2018-10-02T15:28:17+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/09/27/irs-never-call-you/</loc><lastmod>2018-09-27T15:13:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/09/25/new-credit-benefits-employers-who-provide-paid_family-and-medical_leave/</loc><lastmod>2018-09-25T15:02:02+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/09/18/facts-to-help-taxpayers-understand-individual-retirement-arrangements/</loc><lastmod>2018-09-18T17:18:46+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/09/06/taxpayers-should-check-out-these-helpful-tax-tools/</loc><lastmod>2018-09-06T17:49:32+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/08/30/tax-reform-affects-able-accounts-savers-credit-529-rollovers/</loc><lastmod>2018-08-30T15:08:11+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/08/08/know-the-telltale-signs-of-a-scam/</loc><lastmod>2018-08-08T18:27:08+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/08/08/irs-issues-proposed-regulations-on-new-20_percent_deduction-for-passthrough-businesses/</loc><lastmod>2018-08-08T16:26:53+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/08/07/taxpayers-can-monitor-their-irs-information-online/</loc><lastmod>2018-08-07T13:51:44+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/07/31/tax-credits-help-offset-higher-education_costs-in-2018/</loc><lastmod>2018-07-31T17:10:36+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/07/30/4-states-sue-irs-and-treasury-over-10000-local-tax-deduction-limit/</loc><lastmod>2018-07-30T19:20:54+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/07/30/irs-offers-guidance-on-recent-529_education_savings_plan-changes/</loc><lastmod>2018-07-30T15:47:05+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/07/26/top-10-small-business-industries-to-start-in-2018/</loc><lastmod>2018-07-26T18:05:03+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/07/26/resources-on-irs-gov-help-all-taxpayers-understand-tax-reform/</loc><lastmod>2018-07-26T17:31:40+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/07/17/irs-anounced-1040-draft-form/</loc><lastmod>2018-07-17T15:59:08+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/contact/</loc><image:image><image:loc>https://rogerkimcpa.com/wp-content/uploads/2017/09/portfolio-7.jpg</image:loc><image:title>Placeholder Image</image:title></image:image><lastmod>2018-07-03T16:48:46+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/associates/</loc><lastmod>2018-07-03T16:32:58+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/2018/07/03/heres-how-taxpayers-can-protect-themselves-from-scammers/</loc><lastmod>2018-07-03T16:30:53+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/07/02/what-taxpayers-can-do-when-a-letter-arrives-this-summer/</loc><lastmod>2018-07-02T16:41:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/06/27/taxpayers-with-expiring-itins-should-take-action-now-to-avoid-issues-later/</loc><lastmod>2018-06-27T14:53:18+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/06/04/taxpayers-should-stay-alert-because-scammers-dont-take-a-summer-vacation/</loc><lastmod>2018-06-04T14:55:46+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/05/29/tips-for-teenage_taxpayers-starting-a-summer_job/</loc><lastmod>2018-05-29T20:10:14+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/05/17/tcja/</loc><lastmod>2018-05-17T13:25:22+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/04/02/irs-issues-additional-guidance-on-transition_tax-on-foreign_earnings/</loc><lastmod>2018-04-02T14:34:59+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/03/28/new-irs-tax-rates/</loc><lastmod>2018-03-28T15:30:12+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/03/26/irs-encourages-paycheck-checkup-for-taxpayers-to-check-their-withholding-special-week-focuses-on-changes/</loc><lastmod>2018-03-26T16:51:13+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/03/20/tax-time-guide-contribute-to-an-ira-by-april-17-claim-it-for-2017/</loc><lastmod>2018-03-20T18:34:11+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/03/14/top-things-to-know-about-deducting-charitable-contributions-on-a-2017-tax-return-tax/</loc><lastmod>2018-03-14T17:25:29+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/03/13/irs-to-end-offshore-voluntary-disclosure-program-taxpayers-with-undisclosed-foreign-assets-urged-to-come-forward-now/</loc><lastmod>2018-03-13T19:15:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/03/13/irs-dirty-dozen-list-of-tax-scams-for-2018-contains-warning-to-avoid-improper-claims-for-business-credits/</loc><lastmod>2018-03-13T15:28:02+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/03/08/tax-time-guide-irs-publication-17-helps-taxpayers-with-2017-taxes/</loc><lastmod>2018-03-08T19:47:54+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/03/08/irs-refunds-worth-1-1-billion-waiting-to-be-claimed-by-those-who-have-not-filed-2014-federal-income-tax-returns/</loc><lastmod>2018-03-08T16:14:35+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/03/07/interest_rates-increase-for-the-second-quarter-of-2018/</loc><lastmod>2018-03-07T19:59:56+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/03/06/phone-scams-pose-serious-threat-remain-on-irs-dirty-dozen-list-of-tax_scams/</loc><lastmod>2018-03-06T16:25:20+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/03/05/the-right-to-challenge-the-irss-position-and-be-heard-taxpayer-bill-of-rights-4/</loc><lastmod>2018-03-05T18:56:28+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/02/21/what-is-paid-family-leavepfl/</loc><lastmod>2018-02-21T20:33:29+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/02/21/interest_on_home_equity_loans_often-still-deductible-under-new-law/</loc><lastmod>2018-02-21T20:21:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/02/20/who-is-dual-status-filers/</loc><lastmod>2018-02-20T01:21:43+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/02/08/how-tax-reform-changed-deductions-the-new-law-changed-deductions-used-by-millions-of-taxpayers/</loc><lastmod>2018-02-08T20:55:16+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/02/08/taxpayers-with-expired-itins-should-renew-them-now-to-file-their-2017-taxes/</loc><lastmod>2018-02-08T20:53:13+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/02/08/key-irs-identity-theft-indicators-continue-dramatic-decline-in-2017-security-summit-marks-2017-progress-against-identity-theft/</loc><lastmod>2018-02-08T18:03:23+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/02/07/five-things-to-remember-about-exemptions-and-dependents-for-tax-year-2017/</loc><lastmod>2018-02-07T22:00:10+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/01/25/what-members-of-military-should-know-about-the-earnedincometaxcredit/</loc><lastmod>2018-01-25T19:16:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/01/17/irs-states-and-tax-industry-warn-employers-to-beware-of-form-w-2-scam-tax_season-could-bring-new-surge-in-phishing-scheme/</loc><lastmod>2018-01-17T16:59:11+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/01/16/irs-urges-travelers-requiring-passports-to-pay-their-back_taxes-or-enter-into-payment-agreements-people-owing-51000-or-more-covered/</loc><lastmod>2018-01-16T22:13:34+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/01/04/2018-tax_filing-season-begins-jan-29-tax_returns-due-april-17-help-available-for-taxpayers/</loc><lastmod>2018-01-04T19:51:23+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2018/01/02/llc-tax-deductions/</loc><lastmod>2018-01-02T20:36:03+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/12/21/tax-return-samples-in-advance/</loc><lastmod>2017-12-21T18:56:52+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/12/21/what-is-the-section-199-deduction/</loc><lastmod>2017-12-21T18:50:40+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/12/18/taxreform/</loc><lastmod>2017-12-18T20:28:25+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/12/06/tax-reform-at-glance/</loc><lastmod>2017-12-06T18:44:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/11/21/five-things-to-remember-about-hobby-income-and-expenses/</loc><lastmod>2017-11-21T20:19:35+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/%ed%95%b4%ec%99%b8%ec%86%8c%eb%93%9d-%ec%84%b8%ea%b8%88%eb%b3%b4%ea%b3%a0/</loc><lastmod>2017-11-17T22:33:41+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/2017/11/14/tax-bills-keep-real-estate-exchanges/</loc><lastmod>2017-11-14T19:34:59+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/11/09/whats-in-the-new-tax-proposal-the-proposal-changes-income-taxes-deductions-college-savings-and-more/</loc><lastmod>2017-11-09T14:32:05+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/11/07/get-ready-for-taxes-plan-ahead-for-2018-filing-season-to-avoid-refund-delays/</loc><lastmod>2017-11-07T19:33:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/30/how-to-know-if-the-knock-on-your-door-is-actually-someone-from-the-irs-scam/</loc><lastmod>2017-10-30T20:32:30+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/27/irs-announces-2018-pension-plan-limitations-401k-contribution-limit-increases-to-18500-for-2018/</loc><lastmod>2017-10-27T16:46:01+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/16/444/</loc><lastmod>2017-10-16T13:40:05+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/13/442/</loc><lastmod>2017-10-13T16:10:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/12/what-taxpayers-can-do-now-before-filing-their-return-in-2018/</loc><lastmod>2017-10-12T17:33:03+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/11/consumer-alert-irs-warns-taxpayers-tax-pros-of-new-e-services-scam/</loc><lastmod>2017-10-11T18:14:37+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/11/tips-for-business-owners-who-need-to-reconstruct-records-after-a-disaster/</loc><lastmod>2017-10-11T17:10:47+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/10/the-economy-is-back-how-will-that-affect-employers/</loc><lastmod>2017-10-10T13:34:14+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/09/mark-zuckerberg-would-like-the-authority-to-rule-please-longreads/</loc><lastmod>2017-10-09T13:52:50+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/04/%e2%80%8b2016-statistics-of-income-program-documentation-data-items-by-forms-and-schedules/</loc><lastmod>2017-10-04T15:23:19+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/04/we-need-to-talk-about-madness-a-reading-list-longreads/</loc><lastmod>2017-10-04T14:05:06+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/payroll-processing/</loc><lastmod>2017-10-04T13:44:15+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/business-plans/</loc><lastmod>2017-10-04T13:42:23+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/not-for-profit/</loc><lastmod>2017-10-04T13:31:50+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/individual-tax/</loc><lastmod>2017-10-04T13:30:34+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/corporate-tax-returns/</loc><lastmod>2017-10-04T13:29:39+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/audit-review-and-compilation-services/</loc><lastmod>2017-10-04T13:28:51+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/sales-taxes/</loc><lastmod>2017-10-04T13:27:36+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/2017/10/04/charitable-solicitation-initial-state-registration/</loc><lastmod>2017-10-04T13:23:07+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/03/prejudgment-interest-a-consideration-for-almost-every-cost-of-defense-debate/</loc><lastmod>2017-10-03T19:09:18+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/03/extension-filers-deadline-is-monday-oct-16-prior-year-adjusted-gross-income-amount-may-be-needed-to-file-electronically/</loc><lastmod>2017-10-03T14:35:51+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/03/us-tables-proposal-aimed-at-limiting-the-yarn-forward-exceptions-in-nafta-renegotiation-by-sheng-lu/</loc><lastmod>2017-10-03T13:39:18+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/%eb%b2%95%ec%9d%b8-%ea%b0%9c%ec%9d%b8-%ec%84%b8%ea%b8%88-%eb%b3%b4%ea%b3%a0/</loc><lastmod>2017-10-02T14:52:20+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/how-to/</loc><lastmod>2017-10-02T14:46:42+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/retails/</loc><lastmod>2017-10-02T14:33:30+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/manufacturer/</loc><lastmod>2017-10-02T14:32:24+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/construction-builder/</loc><lastmod>2017-10-02T14:30:32+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/investment-banking/</loc><lastmod>2017-10-02T14:28:58+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/wholesale/</loc><lastmod>2017-10-02T14:28:07+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/2017/10/02/best-street-style-looks-of-milan-fashion-week-discover/</loc><lastmod>2017-10-02T14:18:18+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/10/02/you-can-see-the-battle-scars-discover/</loc><lastmod>2017-10-02T14:17:07+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/%ed%95%b4%ec%99%b8%ec%a7%80%ec%82%ac-%ec%84%a4%eb%a6%bd/</loc><lastmod>2017-10-02T14:10:39+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/2017/10/02/irs-tax-tip-2017-52/</loc><lastmod>2017-10-02T13:53:14+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/2017/09/29/child-and-dependent-care-credit/</loc><lastmod>2017-09-29T13:09:55+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/what-is-amt-alternative-minimum-tax/</loc><lastmod>2017-09-29T13:03:00+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/%ed%95%9c%ea%b5%ad%ec%96%b4-%ec%84%9c%eb%b9%84%ec%8a%a4/</loc><lastmod>2017-09-29T12:23:57+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/make-1031-exchange/</loc><lastmod>2017-09-29T12:18:38+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/business-entity-types-stuctures/</loc><lastmod>2017-09-28T21:51:33+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/use-pension/</loc><lastmod>2017-09-28T21:34:21+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/resources-2/</loc><lastmod>2017-09-28T21:18:13+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/investing-in-real-estate-ira/</loc><lastmod>2017-09-28T17:52:08+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/blog-posts/</loc><lastmod>2017-09-27T16:44:33+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/2017/09/27/tax-help-available-for-those-who-still-need-to-file-for-2016/</loc><lastmod>2017-09-27T16:11:04+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/industries/</loc><lastmod>2017-09-27T13:55:00+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/address/</loc><lastmod>2017-09-09T14:35:43+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/resources/</loc><lastmod>2017-09-09T13:34:46+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/page/</loc><image:image><image:loc>https://rogerkimcpa.com/wp-content/uploads/2017/09/photography-349870_19201.jpg</image:loc><image:title>Placeholder Image</image:title></image:image><lastmod>2017-09-09T12:57:48+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/about/</loc><image:image><image:loc>https://rogerkimcpa.com/wp-content/uploads/2017/09/lljpxsf3gbe-nick-turner.jpg</image:loc><image:title>Placeholder Image</image:title></image:image><lastmod>2017-09-08T19:40:03+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://rogerkimcpa.com/testimonial/a-big-fan-of-yours-2/</loc><image:image><image:loc>https://rogerkimcpa.com/wp-content/uploads/2017/09/apple-iphone-books-desk.jpg</image:loc><image:title>Placeholder Image</image:title></image:image><lastmod>2017-09-08T17:47:29+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com/testimonial/a-big-fan-of-yours/</loc><image:image><image:loc>https://rogerkimcpa.com/wp-content/uploads/2017/09/eruc3psrzhy-jamie-street.jpg</image:loc><image:title>Placeholder Image</image:title></image:image><lastmod>2017-09-08T17:47:29+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://rogerkimcpa.com</loc><changefreq>daily</changefreq><priority>1.0</priority><lastmod>2026-02-26T14:32:15+00:00</lastmod></url></urlset>
