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Personal Tax Planning 2022 Year-End Personal Tax Planning Dear Clients and Friends: Greetings! DMJPS PLLC is a CPA and advisory firm formed in 2022 from the merger of two (2) leading North Carolina CPA firms, DMJ & Co., PLLC in the east and Johnson Price Sprinkle PA (JPS) in the west. With North Carolina offices from the mountains to the coast in Greensboro, Asheville, Boone, Durham, Marion, Sanford, and Wilmington, DMJPS provides solutions from one reliable firm. Clients work with us because we build relationships dedicated to providing exceptional results and solutions. We will not take for granted the faith that you continue to place in us as we strive to be your most trusted financial advisor. The following is our annual year-end tax planning letter, focused on individual taxpayers. Feel free to share this letter with others that may find it of interest. If this letter was shared with you, and you would like to receive your own copy in the future, please contact us at connect@dmjps.com to be included in future mailings. If you are a business owner, be sure that you also receive a copy of our year-end letter that focuses on business issues by emailing us at connect@dmjps.com.

2 Member of CPAmerica, Inc.DMJPS PLLC I 888.873.2545 I dmjps.com I be greater New Tax Legislation On August 16, 2022 the President signed the Inflation Reduction Act of 2022. The impact of this Act on most of our clients will be focused on the availability of new and expanded energy tax credits. The new credits include credits on the purchase of a used electric vehicle after 2022. Expanded credits include those for household energy-efficient improvements. Also note, the Act changed the rules for new electric vehicle credits after 2022 to a very different system. Whether this is good news depends on your situation. Some clients will appreciate the changes, such as bringing back credits for purchases of Tesla and Chevrolet vehicles, who had sold too many vehicles to qualify for credits under the old system. Yet the new rules bring new restrictions, such as income limits on claiming a credit, maximum vehicle retail price, and a standard for the North American components to be eligible. Contact us if you would like to discuss how any of these potential changes could affect your situation. General tax updates We are seeing slow improvement in IRS processing times of paper filings. However, we continue to believe in filing electronically whenever possible. We see speedy response times and more accurate processing of tax information. Many of our clients have inquired about online payment of federal estimated taxes, based on IRS issues of handling paper. If you are interested, go to https://www.irs.gov/payments/. We encourage you to set up an online IRS account at https://www.irs.gov/payments/view-your-tax-account. There are many benefits as outlined on the web site. The IRS continues to send out computer-generated notices based on computer-based document-matching processes. Since IRS notices generated in this way are sometimes incorrect, you should consult with us about the appropriate response. Never ignore an IRS notice – it will not go away. Deal with it promptly to reduce any penalties and interest that may accrue. Cryptocurrency and digital assets An increasing number of clients are choosing to invest in cryptocurrencies and other digital assets. If this includes you, there are a few tax issues of which you need to be aware. Under IRS regulations, crypto and digital investments are capital assets; therefore, the sale of these results in short-term or long-term capital gains or losses. You cannot exchange one currency for another and avoid this result. Careful records must be maintained for every acquisition and every sale. Trading platforms are not issuing detailed summaries for you to report on your tax return, so it is up to you to track this. There are several online tools to assist you with this. Hot Issue! As of this writing, there is talk of year-end tax legislation at the federal level, focused on retirement tax changes and extensions of expiring provisions, but nothing has been enacted. We will monitor these developments for you.

3 Member of CPAmerica, Inc.DMJPS PLLC I 888.873.2545 I dmjps.com I be greater If you are engaged in mining cryptocurrencies, you should discuss this activity with us because this brings a wholly different set of compliance considerations. If you receive staking income, this is ordinary income. Staking income from digital currency is the equivalent of interest income on a cash bank account. In any case, the IRS is receiving details of cryptocurrency trades from the exchanges, and they are scaling up enforcement on those who do not report this activity on their tax return. Finally, note that if your cryptocurrency is offshore and your total holdings are valued at more than $10,000, you may also have a Foreign Bank Account Report due. This is a required report to the Treasury Department, separate from your tax return. The penalty for failure to file this report, when required, is significant. You must engage us in writing to prepare this form if you are required to comply. IRS adjusts tax amounts for inflation The estate tax exemption was doubled as part of the Tax Cuts and Jobs Act of 2017. The estate tax exemption is now $12.06 million for 2022 (compared to $11.70 million in 2021). Based on higher inflation in 2022, the 2023 exemption is projected to be $12.92 million, but the official amount has not been published as of this writing. This doubling is currently scheduled to expire on December 31, 2025. Together, a married couple can pass a 2022 estate valued at $24.12 million to their heirs without paying federal estate tax because of the portability provision. It is estimated that more than 99% of all estates will not owe the estate tax, but the need for proper planning is still present to make sure that this works as intended for you. This exemption amount is reduced during your lifetime by taxable gift transactions, so your total estate tax exemption could be less if taxable gifts have occurred in the past. Taxpayers who have a health savings account (“HSA”) under a high-deductible health plan (“HDHP”) have a contribution limit this year of $7,300 for a family, an increase of $100 from 2021. The single taxpayer contribution limit is increased to $3,650, compared to $3,600 in 2021. Taxpayers are allowed an additional $1,000 contribution if you are age 55 or older. If both married taxpayers are age 55 or over, there must be separate HSA policies for each to get two additional $1,000 contributions. To participate in an HSA, you must use a qualifying high-deductible health insurance plan. Ask us if you have any questions about whether your policy qualifies. The annual gift tax exclusion increased to $16,000 per recipient in 2022 ($32,000 if married and using a gift-splitting election, or if each spouse uses separate funds). This compares to $15,000 in 2021. It is estimated to increase to $17,000 in 2023, again because of significant inflation in 2022. By maximizing the use of these gifts annually, taxpayers can transfer significant wealth out of their estate without using any of their lifetime estate exemption.

4 Member of CPAmerica, Inc.DMJPS PLLC I 888.873.2545 I dmjps.com I be greater Retirement plan rules A good tax strategy is to participate in your employer’s 401(k) plan. You may elect to contribute up to $20,500 for 2022 on a pre-tax basis, and the additional catch-up contribution for employees who are age 50 and above is $6,500. Refer to your employer’s plan to confirm whether catch-up contributions are permitted. These increased contribution limits also apply to 403(b) plans and most 457 plans. Please note that legislation proposed in the fall of 2022 could significantly increase these amounts. Some 401(k) plans allow you to make an after-tax Roth contribution, which will not reduce your current taxable income. However, you generally will not owe tax on qualified distributions when these funds are withdrawn during retirement. Note that if you make the maximum retirement deferral possible, you are actually deferring more with a Roth 401(k) because, economically, you are actually contributing both the deferral and the tax on the deferral. The traditional IRA contribution limit remains $6,000 in 2022, with an additional $1,000 catch-up contribution allowed for people 50 years of age or older. The limit is estimated to increase to $6,500 in 2023. For those with a SIMPLE plan, the deferral for 2022 increases to $14,000 (at $13,500 in 2021), with an additional $3,000 catch-up contribution. You or your spouse must have earned income to contribute to either a traditional or a Roth IRA. In 2022, only taxpayers with modified AGI below $214,000 joint and $144,000 single are permitted to contribute to a Roth IRA. If a workplace retirement plan covers you or your spouse, modified AGI also controls your ability to deduct your contribution to a traditional IRA, which ends at $214,000 joint. There is no AGI limit on you or your spouse’s deduction if neither of you are covered by an employer plan. But if either of you are covered by an employer plan, and your modified AGI falls within the phase-out range, a partial contribution/deduction could still be allowed. If you would like to contribute to a Roth IRA, but your income exceeds the threshold, consider making a non-deductible contribution to a traditional IRA for 2022 by April 18, 2023, and then later convert the regular IRA to a Roth IRA. Consult with your DMJPS professional about the tax consequences of the conversion, especially if you have funds in other traditional IRAs, as this could dramatically and adversely change the tax result. Please do not forget that you may make only one IRA-to-IRA indirect rollover per year, which must be re-deposited within 60 days. This does not limit direct rollovers from trustee to trustee. Any attempted rollover after the first one will be treated as a withdrawal and taxed at regular rates, with potentially a 10 percent early withdrawal penalty. This attempted rollover re-contribution will be subject to regular IRA contribution limits, meaning that if the amount of funds in the account exceed your contribution limit, it will be subject to a 6 percent excise tax.

5 Member of CPAmerica, Inc.DMJPS PLLC I 888.873.2545 I dmjps.com I be greater For a “Coronavirus-Related Distribution” in 2020, a special three-year rollover period remains open. Let us know if you decided in 2022 to repay this special 2020 distribution. You may find that 2022 is an “off year” for your taxable income, and that you believe that higher tax rates are in the future. These facts would suggest that perhaps this is great time to convert some or all of your regular IRA account to a Roth IRA. Remember that this means that you pay ordinary income tax on the balance upon conversion, but the Roth IRA is exempt from tax in the future if you follow the basic Roth rules. Also, note this means that you must come up with the tax on the conversion from non-retirement funds. When you reach age 72, you are required to begin taking required minimum distributions (RMDs) from your IRAs and other retirement accounts. Roth IRAs are not subject to this rule. We can assist with the computation of the minimum amount needed to withdraw. For the first year only in 2022 (if you turn age 72 in 2022), you have a grace period until April 1, 2023 to take the initial 2022 year withdrawal. Often this is not a good idea, because a second withdrawal for 2023 would still need to be done by December 31, 2023. This results in two taxable retirement withdrawals subject to income tax in one year, potentially at higher tax rates. Also, these rules mandate the minimum to withdraw annually after age 72 – there is no maximum distribution for these taxpayers. For RMDs from retirement accounts that are inherited (including Roth IRAs), a completely different set of rules apply, and most taxpayers cannot wait until age 72. Consult with us if you are unsure of what action is required. Remember also that the provision that allowed an individual who is at least 70½ years old to make a qualified charitable distribution (“QCD”) of up to $100,000 from an IRA directly to a charity has been made permanent. The QCD can satisfy all or part of your RMD requirement. This is generally a good idea for taxpayers who (1) are subject to the RMD rules, and (2) have charitable commitments to satisfy. It’s also a good plan where the taxpayers cannot itemize deductions, or receive little benefit from doing so, due to high standard deductions, no mortgage interest, etc. It is arguably a better idea to first use long-term significantly appreciated stock for your charitable giving if you can itemize (discussed later in this letter). Self-employed individuals can have a Simplified Employee Pension (SEP) plan. They may contribute as much as 20 percent of their net earnings from self-employment, not considering this contribution. The contribution limit is $61,000 in 2022 ($58,000 in 2021). Self-employed individuals may set up a SEP plan as late as the due date, including extensions, of their 2022 income tax return. An individual, or solo, 401(k) is another option for the self-employed. For 2022, a self-employed individual may defer up to $20,500 ($27,000 for age 50 or older) of annual compensation (a $1,000 increase from 2021) as though they were an employee. For the employer component, the individual may contribute 25 percent of net profits, including the deferred $20,500, up to a maximum contribution of $61,000. Note that the SECURE Act, enacted in December 2019, moved the RMD starting age to age 72. However, the ability to make QCDs remains at age 70½. These ages are no longer correlated.

6 Member of CPAmerica, Inc.DMJPS PLLC I 888.873.2545 I dmjps.com I be greater Note that if total 401(k) assets are $250,000 or more, you may need to file Form 5500. Summary of 2022 Versus 2021 Amounts 2022 2021 Standard Deduction Single or married filing separately $12,950 $12,550 Married filing jointly or surviving spouse $25,900 $25,100 Head of household $19,400 $18,800 Health Savings Account Limitation Single $3,650 $3,600 Family $7,300 $7,200 Catch-up contribution for age 55 & over $1,000 $1,000 401(k) Limitation $20,500 $19,500 Catch-up contribution for age 50 & over, if permitted by employer plan $6,500 $6,500 SIMPLE Plan Limitation $14,000 $13,500 Catch-up contribution for age 50 & over, if permitted by employer plan $3,000 $3,000 Estate Tax Exemption $12,060,000 $11,700,000 Make the most of long-term capital gains  While avoiding or deferring tax may be your primary goal, to the extent there is income to report, the income of choice is long-term capital gain (more than one year holding period) thanks to the favorable tax rates available. Short-term capital gain is taxed at your ordinary income tax rate.  For many taxpayers, long-term capital gains are taxed at rates of 15 percent, plus state tax. o Taxpayers with income below certain limits have a long-term capital gains tax rate of 0 percent – see the chart below. This is a significant benefit for taxpayers with lower income. Children may fall into this category, but there are special rules for taxes on unearned income for dependent children. o Taxpayers whose income exceeds the thresholds set for the now-repealed 39.6 percent ordinary tax rate are subject to a 20 percent rate on capital gain. See the chart below. o If the long-term capital gains rates of 0, 15, or 20 percent are not complicated enough, keep in mind that special rates of 25 percent can apply to certain real estate, and 28 percent to certain collectibles. Also, gains on the sale of certain C corporations held for more than five years can qualify for a 0 percent rate if certain tests are met (see later bullet). Talk to your tax advisor before you assume which long-term capital gains rate would apply. In any event, the 3.8% tax on Net Investment Income could also apply in addition to these capital gains rates.  Remember that you can use capital losses, including worthless securities and bad debts, to offset capital gains. If capital losses exceed capital gains during the year, you can offset ordinary income by up to $3,000 of your losses. Then you can carry forward any capital losses in excess of a net of $3,000 into the next tax year.

7 Member of CPAmerica, Inc.DMJPS PLLC I 888.873.2545 I dmjps.com I be greater  If you are expecting a significant capital gain in 2022, this is an excellent year to consider deferring some or all of those gains with a Qualified Opportunity Zone investment. The gain can be deferred until December 31, 2026 and payable at that time, so be sure that you will have liquidity to pay the tax at that date. (Note that the gain deferral does not work for NC state income tax.)  You should be careful not to violate the “wash sale” rule by buying an asset nearly identical to the one you sold at a loss within 30 days before or after the sale. This wash sale rule will prevent you from claiming the loss immediately. While wash sale losses are deferred, wash sale gains are fully taxable. It is important to discuss the meaning of “nearly” or “substantially” identical assets with your tax advisor.  The sale of certain C-corporation stock (not S-corporation) could produce a gain that can be partially or entirely excluded from federal income. This is known as Section 1202 stock, or qualified small business (“QSB”) stock. Reach out to us if you think you have this type of gain. o The tests to qualify include –  The corporation must be a domestic C-corporation, and the stock must be issued after 8/9/1993 and held for at least five years.  All times from 8/9/1993 and through the date of issuance of stock, the gross assets of the corporation must not have exceeded $50 million. Also immediately after issuance, aggregate gross assets must not exceed $50 million.  The stock must have been acquired directly from the issuer (not from another stockholder). Stock acquired from the original owner through gifts maintain their character as Section 1202 Stock.  At least 80% of the corporation’s assets must have been used in the active conduct of a trade or business, during substantially all of the shareholder’s holding period.  At least 80% of the assets of the corporation must be used in one or more qualified businesses, which excludes banking/finance, farming, mining/oil, hotels and restaurants, and professional services or similar businesses where the principal asset is the reputation or skill of one or more employee. o If these tests are met, the gain on sale of the stock can be excluded as follows, depending on when the stock is acquired –  If acquired after 8/9/1993 and before 2/18/2009, the exclusion is 50%.  If acquired after 2/17/2009 and before 9/28/2010, the exclusion is 75%.  If acquired after 9/27/2010, the exclusion is 100%. o The gain available for exclusion is limited to the greater of –  $10 million (reduced by eligible gain taken in prior years), and  10 times the basis of the QSB stock sold during that year. Long-Term Capital Gains Rate Brackets Single Joint Head of Household Trusts 0% bracket $0 – $41,675 $0 - $83,350 $0 - $55,800 $0 - $2,800 15% bracket begins $41,676 $83,351 $55,801 $2,801 20% bracket begins $459,751 $517,201 $488,501 $13,701 Remember that the 3.8% tax on Net Investment Income may also apply. Also consider state income tax.

8 Member of CPAmerica, Inc.DMJPS PLLC I 888.873.2545 I dmjps.com I be greater Charitable deductions As most taxpayers are aware, federal tax law allows a deduction for contributions made to qualified IRS tax-exempt organizations. Before making such contributions, however, you should become familiar with some of the laws and limitations on contributions so you can maximize the tax benefit of the deduction. The contribution must be made to a qualified IRS tax-exempt organization. The IRS maintains an online tool (http://tinyurl.com/a72f74x) that simplifies the search for organizations that meet the criteria. It should be noted that churches are generally not on this list as they are automatically exempt. Also note that nonprofit status is granted by the state when the organization applies for its corporate charter as a nonprofit organization. Tax-exempt status is granted by the IRS upon application, after formative approval by the state. The donor cannot exercise undue control over the contribution. For example, you cannot make a contribution to a church, specifying that the funds be used to pay the medical bills of a good friend. A contribution may be made to the church benevolent fund with an expressed preference that the funds be used to help your friend, but the request may not be a condition of the gift. The contribution must be made by December 31 of that year. A check mailed with a December 31 postmark is acceptable. A credit card charge is deductible when charged, not when the credit card bill is paid. The organization cannot “hold the books open” for a few days after the end of the year and credit those contributions to the year just ended. Be sure to keep a receipt of all contributions of $250 or more. For contributions over $250, you must have a written statement from the charity that no goods or services were received. This receipt must be received prior to filing your tax return. There are limitations on the amount of charitable contributions that you may deduct. For individuals, the limit was 60 percent of AGI or 30 percent of AGI if the donation is capital gain property. Any excess may be carried over for up to five future years. Contributions may also be limited if the qualified organization is not considered by the IRS to be a 60 percent limit organization. This includes contributions to veterans' organizations, fraternal societies, nonprofit cemeteries, and certain private nonoperating foundations. Contributions made to these organizations are subject to a limit of 30 percent of AGI or 20 percent of AGI if the donation is capital gain. At the website listed above, the IRS indicates whether or not contributions to certain organizations are subject to these additional limitations. It is a good strategy to keep a running list of your charitable contributions so you can be prepared to speed up or delay any contributions to maximize your deductions. Along this same line, keeping tabs on your total income for the year, in case you will be subject to the phase-outOh provisions, will enable you to plan properly. If you plan to contribute appreciated capital gain property, you will achieve the maximum benefit if the property is long-term – property held for more than 12 months.  You can normally deduct the fair market value of the contribution rather than the cost basis. If held for 12 months or less, the deduction is limited to the basis in the property.  Even if you want to keep the investment, consider gifting the qualifying property and using your charitable cash to purchase a replacement investment. You would be made whole, with a new

9 Member of CPAmerica, Inc.DMJPS PLLC I 888.873.2545 I dmjps.com I be greater  12-month long-term holding period to meet, but you have increased your investment basis in the meantime. Don’t give securities that have depreciated, as your deduction is limited to the lower fair market value. You would be better to sell the security, take your loss, and contribute the net cash to charity. While those over age 70½ can direct IRA withdrawals up to $100,000 to charity, which can work well, arguably the gift of appreciated stock is an even better idea since you get a full deduction without reporting the appreciation as income. But with the expanded standard deduction in place, remember that you must be able to itemize for this plan to work. Before making such a contribution, you should ascertain that the property does qualify for deduction of the fair market value and is, in fact, appreciated property. This overview provides some of the laws and strategies for deriving the maximum tax benefit from charitable contributions. Before making significant contributions, you would be wise to consult with us to assure that you are maximizing the benefit. Timing income and expenses can be important tax reduction strategy By deferring income and accelerating deductions, you benefit primarily by delaying the time when the tax is due. Because the rates have been stable in recent years, and are expected to remain so for a few more years, the timing generally does not significantly change the amount of tax unless your net taxable income is dramatically different in one of these years. But deferral does delay when the tax is owed. A good general approach is to try to focus the deductions on the higher income year(s), and to trigger the income in the lower income year(s). So defer income into next year and accelerate deductions into this year if you expect to be in a lower tax bracket through 2025 under current law. But if the reverse is your expectation, consider accelerating the income into 2022 and deferring deductions into the future. Income that you could delay into 2023 include:  Collecting rents  Receiving payments for services  Accepting a year-end bonus  Collecting business debts But be careful of the constructive receipt rules, which say that the amount is income when you could have received it but chose not to. The marginal tax rates are the same in 2022 versus 2021 and 2020, with modest bracket adjustments for inflation (a larger inflation adjustment is expected for 2023 rates). Contact us at connect@dmjps.com if you would like to see the actual tax rate schedules – a link to our “Pocket Tax Guide” will provide that information, when it comes out. These rates were enacted in the Tax Cuts and Jobs Act of 2017, and are currently scheduled to expire after 2025.

10 Member of CPAmerica, Inc.DMJPS PLLC I 888.873.2545 I dmjps.com I be greater With the increased standard deduction, many of our clients find it beneficial to bunch itemized deductions (taxes, contributions, medical expenses) into one year and then take the standard deduction the following year. And if 2022 is a year where you plan to itemize deductions, consider prepaying some of your 2023 tax-deductible expenses in 2022. Individuals usually account for taxes using the cash method. As a cash method taxpayer, you can deduct expenses when you pay them or charge them to your credit card. Expenses paid by credit card are considered paid in the year they are incurred, so this may be a way to accelerate deductions if you do not have the cash to do so. Again, these lower tax rates remain through 2025 under current law. If you believe that rates will revert to the old system in 2026, or a tax increase will be enacted before then, consider Roth 401(k)s and Roth IRAs while rates are lower, and the benefits of the lost deduction are lower. A depressed value in these accounts are another incentive to convert to Roth, because you are prepaying that tax while its “on sale.” In addition to charitable contributions discussed earlier, you should decide whether it would be beneficial for you to prepay the following expenses:  State and local income taxes – You may prepay any state and local income taxes normally due on January 17, 2023, if you do not expect to be subject to the AMT in 2022, or limited by the $10,000 cap on tax deductions. If either of these limitations apply, the long-standing strategy of prepaying your state taxes simply no longer works.  Real estate taxes – You can prepay in 2022 any real estate tax due early in 2023, but the same limitations apply as in the prior point.  Mortgage interest – Your ability to deduct prepaid interest has limits. To the extent your January mortgage payment reflects interest accrued as of December 31, 2022, a payment before year end will secure the interest deduction in 2022. However, note that this technique really only works once. Deducting a 13th monthly payment in 2022 leaves you only 11 payments to deduct in 2023, thus you are forced to continue to prepay the next January payment just to keep 12 months of deductions in future years.  Margin interest – If you bought securities on margin, any interest accrued as of December 31, 2022, will be deductible in 2022 only if you actually pay the interest by December 31 (subject to the investment interest limitation rules). Stay on top of your tax payments If you expect to be subject to an underpayment penalty for failure to pay your 2022 tax liability on a timely basis, consider increasing your withholding between now and the end of the year to reduce or eliminate the penalty. Increasing your final estimated tax deposit due January 17, 2023, may reduce the amount of the penalty, but is unlikely to eliminate it entirely. Withholding, even if done on the last day of the tax year, is deemed withheld ratably throughout the tax year. For federal taxes, underpayment penalties can be avoided when total withholdings and estimated tax payments exceed the 2021 tax liability, or in the case of higher-income taxpayers, 110 percent of 2021 tax. Ask us which rule applies to you. For NC tax, the rule is the same except you can replace “110 percent of 2021 tax” with “100 percent.”

11 Member of CPAmerica, Inc.DMJPS PLLC I 888.873.2545 I dmjps.com I be greater North Carolina Taxes For North Carolina residents, your personal income tax rate will be 4.99% in 2022, down from 5.25% in 2021. The basic mechanics of the computation of taxable income will be similar to 2021, unless you own a business subject to the NC PTE (pass-through entity) tax, new for 2022. Conclusion The U.S. Tax Code is incredibly complex and can change rapidly, even though it may sometimes seem to be moving along at a snail’s pace. This complexity has given rise to more calls for simplification, such as in the Tax Cuts and Jobs Act of 2017. This Act made the Code simpler in some ways, but more complicated in others. With such complexity in the tax code, a CPA is better able to keep abreast of the changes and can prepare taxes in a manner that determines a taxpayer’s minimum legal tax liability. But minimizing tax liability started last week, last month, last year. Tax planning is a constant in today’s complex world. Serving clients throughout North Carolina and beyond While our offices are physically located in North Carolina from the mountains to the coast, we assist clients with tax reporting matters in practically every jurisdiction in the country, as well as many foreign countries. Where we do not have the first-hand contacts and experience, we rely on associate firms through our CPAmerica association, both nationwide and worldwide. We bring you the access, knowledge, and experience of much larger firms while providing you with the customized service and familiar faces you know and trust. In closing, DMJPS is dedicated to personalized service that exceeds our clients’ expectations. We encourage you to stay in contact and learn more about our services and relevant news by following our social media channels at @DMJPSConnect. DMJPS PLLC Receive monthly email updated and relevant tax news by joining our mailing list by contacting connect@dmjps.com. Sincerely, We also encourage you to visit dmjps.com for a full firm directory, tax alerts, and other helpful insights throughout the year. DMJPS PLLC