Privacy Notice - Smoker Smith & Associates

CPAs, unlike providers of personal financial services, who are required by law to inform their clients of their policies regarding privacy of client information, have been and continue to be bound by professional standards of confidentiality that are even more stringent than those required by law. At Smoker, Smith & Associates, we have always protected our client’s right to privacy and will continue to use our best efforts to do so in the future. We have adopted a privacy notice similar to that as required by financial services to inform you of our practices with regard to your personal financial information.

Types of Nonpublic Personal Information We Collect

We collect non-public personal information about you that is directly provided to us by you or obtained by us only following your direct written authorization. No other or additional non-public personal information will be collected by Smoker, Smith & Associates absent your written direction or approval.

Parties to Whom we Disclose Information

We may share the information we collect through this Site as described below and in any applicable Privacy Notices, except for mobile information. Mobile information will not be shared with third parties/affiliates for marketing/promotional purposes. All of the above categories exclude text messaging originator opt-in data and consent; this information will not be shared with any third parties.

For a current and former client we do not disclose non-public personal information obtained in the course of our services for you except as may be required and permitted by law without your written direction. Thus, we may disclose confidential information made in response to a valid Order of Court or authorized agency of the government and always work to establish a legal means to limit such disclosure to only that segment of personal financial information which must be legally required to be disclosed.

We also may disclose information to our employees and in very limited situations and to unrelated third parties who need to know the information for the purpose of assisting us in providing professional services to you. To the extent reasonably possible, we will notify you in advance and disclose to you any non-public personal information provided to any third parties for such purposes. In all such situations, and at all times, we stress the confidential nature of the information being shared to both employees and third parties.

All disclosure of information to persons other than employees or consultants to Smoker, Smith & Associates is performed by the method of transmission as requested by the client. If facsimile is requested, such is sent only after the fax number is verified to be correct and the fax machine is in secure information with appropriate disclosures regarding IRS Circular 230. If transmission is by mail, normally certified mail or nationally recognized delivery service will be utilized requiring a signature from the receiving party. If information is desired to be transmitted electronically, various and appropriate security devices and practice to prevent improper obtainment or interception of information.

Protecting the Confidentiality and Security of Current and Former Clients’ Information

We retain records relating to professional services that we provide so that we are better able to assist you with your professional needs and, in some cases, to comply with professional guidelines. Such records are retained, however, for so long as necessary to fulfill the stated purposes of our engagement and thereafter either destroyed or returned to the client as directed. In order to guard your nonpublic personal information, we maintain physical, electronic, and procedural safeguards that comply with our professional standards.

Messaging Terms & Conditions

You agree to receive informational messages (appointment reminders, account notifications, marketing, etc.) from Smoker, Smith & Associates, PC. Message frequency varies. Message and data rates may apply. For help, reply HELP or email us at This email address is being protected from spambots. You need JavaScript enabled to view it.. You can opt out at any time by replying STOP.

WE DO NOT DISCLOSE ANY NONPUBLIC PERSONAL INFORMATION ABOUT YOU TO ANYONE FOR ANY PURPOSE THAT IS NOT SPECIFICALLY PERMITTED BY LAW OR SPECIFICALLY DIRECTED BY YOU.

Smoker, Smith & Associates retains the right and obligation to update this privacy policy at any time without advance notice. If you have any questions regarding this privacy policy, our professional ethics and/or the ability to provide you with quality financial services, please contact us immediately.

John Peters, President - ACCUWRITE Forms & Systems Inc.

Jori and the Smoker Smith team have been a very valued partner of ACCUWRITE Print + Promo for over 30 years. Jori's expertise on taxes and planning have been invaluable to us for decades. Her recommendations have been spot on and I would personally recommend her and SSA to anyone, large or small. If Jori says she can handle a client and their needs - she can. And beyond her expertise and advise, her availability and personal service is absolutely the best!

- John Peters, President - ACCUWRITE Forms & Systems Inc.

David L. Morgan, DDS, Owner– Dental Associates of Hershey

As our practice has evolved and grown, the expertise of Smoker, Smith and particularly Jori Culp and Brion Smoker has been invaluable. My questions are always addressed promptly and anything I need to change is brought to my attention rather than me needing to inquire about it. Personalized service with top notch expertise.

- David L. Morgan, DDS, Owner - Dental Associates of Hershey

Norman Twain - Norman Twain Productions

I first met Smoker, Smith and Associates, specifically Jori Culp and Dave Reinhart, as a recommendation for somebody in Pennsylvania to do a state incentives certification on a film I was doing. They couldn't have been more precise or more efficient in the work they did for my company, and since that time, not only have we become friends, but have had an excellent working relationship with regard to all of my production companies, tax needs and on various LLCs. We have also been extremely happy in my wife's and my own personal income taxes as well. Additionally, they now represent my daughter and son-in-law as their tax representative. What could be more of a recommendation than entrusting ones daughter to them!

- Norman Twain - Norman Twain Productions

> See all testimonials....

Reminders & Updates

2025 Standard Mileage Rates

Purpose	Rates per Mile
Business	70 cents
Medical/Moving	21 cents
Charitable	14 cents

2024 Standard Mileage Rates

Purpose	Rates per Mile
Business	67 cents
Medical/Moving	21 cents
Charitable	14 cents

Check It Out!

Check out the article in PICPA CPA Now by Greg Kashella, published November 2021, Enhanced Financial Statement Disclosures for Small Businesses.

https://www.picpa.org/articles/cpa-now-blog/cpa-now/2021/11/19/financial-statement-disclosure-enhancements-for-small-businesses

Check out the article in the Central Penn Business Journal, Women Who Lead, March 2019 article featuring our partner Jori Culp

Tax-Related Identity Theft

The IRS combats tax-related identity theft with aggressive strategies of prevention, detection and victim assistance. To find out more about tax-related identity theft call our office or visit https://www.irs.gov/identity-theft-fraud-scams/identity-protection for information and guidance.

Remember that the IRS will never contact you by electronic means. This includes emails, phone calls, text messages, or social media channels. If you are ever in doubt whether contact by someone claiming to be from the IRS is legitimate, call our office first for verification.

Weekly Tax Brief

Teachers and others can deduct eligible educator expenses this year — and more next year and beyond

At back-to-school time, much of the focus is on the students returning to the classroom — and on their parents buying them school supplies, backpacks, clothes, etc., for the new school year. But teachers are also buying school supplies for their classrooms. And in many cases, they don’t receive reimbursement. Fortunately, they may be able to deduct some of these expenses on their tax returns. And, beginning next year, eligible educators will have an additional deduction opportunity under the One Big Beautiful Bill Act (OBBBA).

The current above-the-line deduction

Eligible educators can deduct some of their unreimbursed out-of-pocket classroom costs under the educator expense deduction. This is an “above-the-line” deduction, which means you don’t have to itemize and it reduces your adjusted gross income (AGI), which has an added benefit: Because AGI-based limits affect a variety of tax breaks, lowering your AGI might help you maximize your tax breaks overall.

To be eligible, taxpayers must be kindergarten through grade 12 teachers, instructors, counselors, principals or aides. Also, they must work at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law.

For 2025, up to $300 of qualified expenses paid during the year that weren’t reimbursed can be deducted. (The deduction limit is $600 if both taxpayers are eligible educators who file a joint tax return, but these taxpayers can’t deduct more than $300 each.) The limit is annually indexed for inflation but typically doesn’t go up every year.

Examples of qualified expenses include books, classroom supplies, computer equipment (including software), other materials used in the classroom, and professional development courses. For courses in health and physical education, the costs for supplies are qualified expenses only if related to athletics.

A new miscellaneous itemized deduction

The OBBBA makes permanent the Tax Cut and Jobs Act’s (TCJA’s) suspension of miscellaneous itemized deductions subject to the 2% of AGI floor. This had included unreimbursed employee business expenses such as teachers’ out-of-pocket classroom expenses. The suspension had been in place since 2018.

But the OBBBA creates a new miscellaneous itemized deduction for educator expenses. This is in addition to the $300 above-the-line deduction. And this deduction isn’t subject to the 2% of AGI floor or a specific dollar limit. The new deduction is available for eligible expenses incurred after Dec. 31, 2025.

Both who’s eligible and what expenses qualify are a little broader for the itemized deduction than for the above-the-line deduction. For example, interscholastic sports administrators and coaches are also eligible. And, for courses in health and physical education, the supplies don’t have to be related to athletics.

Keep in mind that you’ll have to itemize deductions to claim this new deduction next year. Taxpayers can choose to itemize this and certain other deductions or to take the standard deduction based on their filing status. Itemizing deductions saves tax only when the total is greater than the standard deduction. The OBBBA has made permanent the nearly doubled standard deductions under the TCJA, so fewer taxpayers are benefiting from itemizing.

Carefully track expenses

If you’re a teacher or other educator, keep receipts when you pay for eligible expenses and note the date, amount and purpose of each purchase. Have questions about educator deductions or other tax-saving strategies? Please contact us.

Physical Address: 134 Sipe Avenue Hummelstown, PA 17036

Mailing Address: PO Box 770 Hershey, PA 17033

Phone: (717) 533-5154 • Fax: (717) 533-1442 • info@smokersmith.com