Written By: Abbey Bemis

Pricing strategies often drift over time as costs rise, markets shift, and customer expectations change. What once worked well can quietly begin to weaken margins and customer confidence.

• Business owners who understand how pricing models affect profitability and perception are better positioned to protect revenue and retain the right customers. Regular reviews help identify where fee structures no longer reflect true costs or delivered value.

• Your team may need to revisit cost assumptions, evaluate customer segments, and assess whether your current pricing model still supports long-term goals and sustainable growth.

Proactive pricing alignment reduces margin pressure, strengthens customer trust, and supports more confident decisions as your business moves into the year ahead.

See how your fee structure may be costing you customers and what steps you can take now to improve profitability and pricing clarity.

Reminder: Qualified Overtime Reporting Is Changing

Some employers and employees may notice an overtime premium amount reported in Box 14 on 2025 Forms W-2. This reflects new federal legislation under the One Big Beautiful Bill Act that introduced an individual income tax deduction for qualified overtime pay.

• While separate reporting of qualified overtime is optional for 2025, the IRS has encouraged employers to begin providing this information to help employees prepare accurate tax returns.



• Mandatory W-2 reporting of qualified overtime is expected to begin with the 2026 tax year, which may require updates to payroll tracking and overtime practices.

Preparing now helps minimize disruption, supports accurate reporting, and positions employers for a smoother transition when reporting becomes required.

Read our detailed announcement about the overtime and tip tax changes for 2025 and what employers need to know as tax season approaches.

USPS Processing Changes Impact Tax Deadlines

The U.S. Postal Service has clarified that postmark dates may reflect when mail is processed rather than when it is mailed, increasing the risk that time-sensitive tax filings and payments could be treated as late.

To reduce this risk, taxpayers and businesses should request a hand-applied postmark at a USPS counter, obtain a dated receipt when purchasing postage, use Certified or Registered Mail, rely on IRS-approved private delivery services, or choose electronic filing and payment options whenever possible.

Watch for Your Tax Organizer Email

Your tax organizer has been sent and will arrive by email from noreply@safesend.com. Please be sure to check your inbox and your junk or spam folder in case the message was filtered.

If you have not received your organizer by January 23, please contact us. We will be happy to reinitiate delivery so you can stay on track for tax season.

Firm News

Saturday Office Hours

As tax season approaches, we are here to make things easier for you. Our office is now open on Saturdays from 8 AM to 12 PM to better serve your needs during this busy time.

Celebrating the Retirement of David Brink

Please join us in celebrating the retirement of David Brink after 40 years of dedicated service to Payne Nickles & Co. As Partner in charge of our Audit practice, Dave provided leadership across both offices and brought extensive expertise in construction, manufacturing, and employee benefits.

David became an owner of Payne Nickles in 1992. We are grateful for his leadership, professionalism, and lasting impact on our firm and clients, and we wish him all the best in retirement.

Supporting Our Community One Meal at a Time

We are proud to share the results of our recent food drive benefiting Second Harvest Food Bank of North Central Ohio. Thanks to the generosity of our team and community, we helped provide 96 meals for individuals and families in need.

Every contribution made a difference, and we are grateful for the opportunity to support our local community and those who rely on these vital resources.

Norwalk | Sandusky