2026 Tax Notice
Tax season is here, and there are a few important updates members should be aware of this year—especially related to how overtime earnings may be reported or treated.
Tax filing deadline: Wednesday, April 15, 2026
If you’re not ready to file, you can request an extension—but it must be submitted by the deadline.
Because many SMART-NERC members work significant overtime throughout the year, it’s especially important to review your earnings carefully and understand how any temporary tax code changes may affect your return.
While these changes won’t affect every member the same way, they could impact:
- Your total taxable income
- Your withholding or refund amount
- Credits or deductions you may qualify for
If you worked significant overtime in 2025, your tax situation may look different from that in prior years.
We recommend reviewing your earnings carefully or working with a qualified tax preparer to ensure everything is filed correctly.
