# Condley \& Company, L\.L\.P\. Generated by Yoast SEO v28.4, this is an llms.txt file, meant for consumption by LLMs. ## Pages - [Careers](https://condley.cpa/careers/) - [Pay Online](https://condley.cpa/pay-online/) - [Accounting \& Accounting Services, Abilene, TX](https://condley.cpa/) - [Tax Returns \& Planning](https://condley.cpa/tax-return-planning/) - [Agriculture](https://condley.cpa/agriculture/) ## Posts - [Form 990 filing mistakes that can undermine your nonprofit's credibility](https://condley.cpa/form-990-filing-mistakes-that-can-undermine-your-nonprofits-credibility/): Form 990 is more than a tax return; it's a public document that donors, grantmakers, and regulators use to evaluate your nonprofit\. Common mistakes in filing, reconciliation, and narrative disclosures can raise questions about financial stewardship or put your tax\-exempt status at risk\. This article outlines the key errors to avoid and how to build a more reliable year\-over\-year filing process\. - [IRS raises the standard mileage rates for the second half of 2026](https://condley.cpa/irs-raises-the-standard-mileage-rates-for-the-second-half-of-2026/): The IRS raised the standard mileage rates for the second half of 2026, effective July 1, with the business rate increasing from 72\.5 cents to 76 cents per mile\. Taxpayers who use their vehicle for business, medical, or qualifying moving purposes will need to track mileage separately for each half of the year\. Learn what the new rates mean for your deductions, reimbursement policies, and recordkeeping\. - [Construction accounting that reveals problems early: job costing, change orders, and WIP reporting](https://condley.cpa/construction-accounting-that-reveals-problems-early-job-costing-change-orders-and-wip-reporting/): Construction businesses can stay profitable on paper while margin quietly slips away on individual jobs\. This article explains how job costing, change\-order management, and work\-in\-progress reporting work together to surface problems early\. Learn what to look for in each system and how to keep all three telling the same story before issues become year\-end surprises\. - [IRS introduces automatic penalty relief for taxpayers with a strong compliance history](https://condley.cpa/irs-introduces-automatic-penalty-relief-for-taxpayers-with-a-strong-compliance-history/): The IRS is replacing its First Time Abate program with a new Automatic Exemption from Penalty \(AEP\), which will automatically prevent certain penalties for eligible taxpayers with a strong compliance history\. Starting with 2025 tax year returns and 2026 quarterly returns, qualifying individuals and businesses may avoid failure\-to\-file, failure\-to\-pay, and failure\-to\-deposit penalties without needing to call the IRS or submit a separate request\. Understanding the eligibility requirements and transition timeline is key to making the most of this change\. - [Tax mistakes new business owners make in their first profitable year](https://condley.cpa/tax-mistakes-new-business-owners-make-in-their-first-profitable-year/): Your first profitable year in business is worth celebrating\. But it can also bring expensive tax surprises, especially if you're still managing the business like you did when revenue was lower\. Here are the most common mistakes new business owners make and what to do instead\. ## News - [Condley and Company, L\.L\.P\. Welcomes New Senior Tax Accountant](https://condley.cpa/news/condley-company-l-l-p-welcomes-new-senior-tax-accountant/) - [Condley and Company, L\.L\.P\. Welcomes New Loan Review / Compliance Manager](https://condley.cpa/news/condley-welcomes-new-loan-review-manager/) - [Local Accountants Receive Promotions](https://condley.cpa/news/local-accountants-receive-promotions/) - [Local Accountant Receives CFSA® Designation](https://condley.cpa/news/local-accountant-receives-cfsa-designation/) - [Condley and Company, L\.L\.P\. Partner Receives Meritorious Service Award](https://condley.cpa/news/condley-and-company-l-l-p-partner-receives-meritorious-service-award/) ## Team - [Trey Todd](https://condley.cpa/team/trey-todd/) - [Robert Womack, CPA](https://condley.cpa/team/robert-womack-cpa/) - [Hope Wegrzynowicz](https://condley.cpa/team/hope-wegrzynowicz/) - [Chase Sims](https://condley.cpa/team/chase-sims/) - [Diane Leggett](https://condley.cpa/team/diane-leggett/) ## Categories - [Uncategorized](https://condley.cpa/category/uncategorized/) - [Tax Returns \& Planning](https://condley.cpa/category/service-categories/tax-returns-planning/) - [Estate \& Trust Planning](https://condley.cpa/category/service-categories/estate-trust-planning/) - [Closely Held Businesses](https://condley.cpa/category/industry-categories/closely-held-businesses/) - [Business Consulting](https://condley.cpa/category/service-categories/business-consulting/) ## Optional - [Sitemap index](https://condley.cpa/sitemap_index.xml)