Generated by All in One SEO v4.9.10, this is an llms.txt file, used by LLMs to index the site. # Fischer, Hayes, Joye and Allen | Salem Oregon CPAs Certified Public Accountants ## Sitemaps - [XML Sitemap](https://www.fhja.cpa/sitemap.xml): Contains all public & indexable URLs for this website. ## Posts - [Agricultural Employer Overtime Tax Credit application period opens in January 2026](https://www.fhja.cpa/2025/12/18/agricultural-employer-overtime-tax-credit-application-period-opens-in-january-2026/) - The Oregon Department of Revenue (DOR) will open the application period in January 2026 for the Agricultural Employer Overtime Tax Credit. Paying overtime to agricultural workers became a requirement of employers in Oregon as of January 1, 2023. In 2025, agricultural workers are paid overtime after they work 48 hours in one work week. If - [Inflation adjustments to retirement account limits issued for 2026](https://www.fhja.cpa/2025/11/14/inflation-adjustments-to-retirement-account-limits-issued-for-2026/) - https://www.journalofaccountancy.com/news/2025/nov/inflation-adjustments-to-retirement-account-limits-issued-for-2026 - [2025 Year End Planning](https://www.fhja.cpa/2025/10/30/2025-year-end-planning/) - [Paper tax refund checks on the way out as IRS shifts to electronic payments](https://www.fhja.cpa/2025/09/25/paper-tax-refund-checks-on-the-way-out-as-irs-shifts-to-electronic-payments/) - https://www.journalofaccountancy.com/news/2025/sep/paper-tax-refund-checks-on-the-way-out-as-irs-shifts-to-electronic-payments - [Starting September 30, 2025 the IRS will only be accepting electronic payments. In addition, all IRS refunds will need to be direct deposited.](https://www.fhja.cpa/2025/09/24/starting-september-30-2025-the-irs-will-only-be-accepting-electronic-payments-in-addition-all-irs-refunds-will-need-to-be-direct-deposited/) - Estimated tax payments, amounts due on tax returns, and extension payments will need to be paid electronically. You can visit https://www.irs.gov/payments for electronic payment options. We recommend that you set up an irs.gov account so you can make future tax payments and view your payment history. If you have not already done so, you can set - [Quick Summary on the One Big Beautiful Bill](https://www.fhja.cpa/2025/07/22/quick-summary-on-the-one-big-beautiful-bill/) - Fischer, Hayes, Joye & Allen July Newsletter, packed with important updates and valuable information. In this edition, we provide a summary of the 2025 changes to common tax credits. Staying informed about these changes is crucial for optimizing your financial strategy, and we are here to help you navigate them effectively. Additionally, we want to - [The River Pig Invitational](https://www.fhja.cpa/2025/06/21/the-river-pig-invitational/) - Fischer, Hayes, Joye & Allen are delighted to announce our proud sponsorship and support of The River Pig Invitational, set to take place at the prestigious Illahe Hills Country Club. We look forward to supporting this exciting event and engaging with the community. - [FinCEN Removes Beneficial Ownership Reporting Requirements for U.S. Companies and U.S. Persons, Sets New Deadlines for Foreign Companies](https://www.fhja.cpa/2025/03/21/fincen-removes-beneficial-ownership-reporting-requirements-for-u-s-companies-and-u-s-persons-sets-new-deadlines-for-foreign-companies/) - WASHINGTON––Consistent with the U.S. Department of the Treasury’s March 2, 2025 announcement, the Financial Crimes Enforcement Network (FinCEN) is issuing an interim final rule that removes the requirement for U.S. companies and U.S. persons to report beneficial ownership information (BOI) to FinCEN under the Corporate Transparency Act. In that interim final rule, FinCEN revises the - [Oregon Agricultural Employers Overtime Tax Credit](https://www.fhja.cpa/2025/01/07/oregon-agricultural-employers-overtime-tax-credit/) - Dear clients, Our office wants to remind you that you may be eligible for the Oregon Agricultural Employers Overtime Tax Credit. Review the attached Fact Sheet and apply online no later than January 31, 2025, if you are eligible. Then please let our office know you applied for the credit so we can hold your - [Happy Holidays!](https://www.fhja.cpa/2024/12/24/happy-holidays/) - As we reflect on another successful year, we want to take a moment to express our heartfelt thanks and gratitude. Your trust and partnership are the foundation of everything we do, and we look forward to continuing our work together in the year ahead. We wish you and your loved ones a joyful and peaceful - [Updates to Beneficial Ownership Information Reporting Deadlines – Beneficial Ownership Information Reporting Requirements Now in Effect, with Deadline Extensions](https://www.fhja.cpa/2024/12/23/updates-to-beneficial-ownership-information-reporting-deadlines-beneficial-ownership-information-reporting-requirements-now-in-effect-with-deadline-extensions/) - In light of a December 23, 2024, federal Court of Appeals decision, reporting companies, except as indicated below, are once again required to file beneficial ownership information with FinCEN. However, because the Department of the Treasury recognizes that reporting companies may need additional time to comply given the period when the preliminary injunction had been in - [Nationwide injunction halts BOI reporting for now](https://www.fhja.cpa/2024/12/05/nationwide-injunction-halts-boi-reporting-for-now/) - https://www.journalofaccountancy.com/news/2024/dec/nationwide-injunction-halts-boi-reporting-for-now.html - [Attention: Business owners](https://www.fhja.cpa/2023/12/26/attention-business-owners/) - FinCEN has updated their beneficial ownership information reporting requirements. Please visit their website for further information. https://www.fincen.gov/boi - [2024 Historic Oregon Kicker 44.28%!](https://www.fhja.cpa/2023/12/12/2024-historic-oregon-kicker-44-28/) - https://www.opb.org/article/2023/08/30/oregon-tax-refund-state-economy-revenue/ - [Paid Leave Oregon- Coming 2023!!](https://www.fhja.cpa/2023/12/12/paid-leave-oregon-coming-2023/) - Paid Leave Oregon is a new program that ensures individuals, employers, and families — of every kind — have the time and support they need to care for themselves and their loved ones when life's important moments affect their health and safety. When does Paid Leave start? On Jan. 1, 2023, employees and employers will begin paying into the - [Year End Planning Letter](https://www.fhja.cpa/2023/12/12/year-end-planning-letter/) - Dear Client and Friends: As the end of the year approaches, it is a good time to think of planning moves that will help lower your tax bill for this year and possibly the next. The time-tested approach of deferring income and accelerating deductions to minimize taxes still benefits most taxpayers, along with the tactic ## Pages - [CPA Services](https://www.fhja.cpa/) - Fischer, Hayes, Joye & Allen Your Partners for Financial Success in the Willamette Valley. Based in Salem, Oregon in the heart of the beautiful Mid Willamette Valley Fischer, Hayes, Joye & Allen, LLC offers a range of financial services for individuals, local, and regional businesses including agricultural, hospitality, retail, medical, and manufacturing. Founded in 1981, - [Our People](https://www.fhja.cpa/our-people/) - Partners Stewart L. Hayes CPA, PFS, MST, Partner Stewart received his Bachelor of Science in Commerce from Santa Clara University in 1986 and his master’s in taxation from Portland State University in 1996. Stewart is a member of the AICPA, OSCPA, and Marion-Polk Building Industry Association (MPBIA). In addition to tax, financial, and estate planning - [Privacy Policy](https://www.fhja.cpa/privacy-policy/) - Privacy Policy Effective Date: 2/13/26 FHJA CPA is committed to protecting the privacy and confidentiality of our clients' personal and financial information. This notice summarizes how we collect, use, and safeguard your data. Information We Collect We collect personal identifiers (name, address, SSN/EIN), financial records (tax documents, income, bank details), business information, and standard website - [Quickbooks® Services](https://www.fhja.cpa/quickbooks-services/) - QuickBooks® software is the ideal business accounting software for small to mid-sized business owners. Although QuickBooks® software is designed for the layman to understand, the initial setup and installation can be tricky. Save hours of frustration by allowing us to set up a QuickBooks® data file for you correctly.Once a QuickBooks® data file is set - [Resources](https://www.fhja.cpa/resources/) - 2025 1099s blank worksheetDownload Federal Form W-9 Request for Taxpayers Identification Number and CertificationDownload Personal Use Vehicle Worksheet 2025Download Federal Form W-4 Employee's Withholding CertificateDownload Oregon Form-OR-W-4Download Form I-9 Employment Eligibility VerificationDownload - [Job Opportunities](https://www.fhja.cpa/job-opportunities/) - Staff Accountant Growing, well established, and dynamic, Salem, Oregon CPA firm has a great opportunity for a career minded staff accountant looking for future growth. The applicant should be a team player, possess confidence, strong communication and interpersonal skills and be willing and able to work directly with clients. You should have a strong background - [Contact Us](https://www.fhja.cpa/contact-us/) - Main Office 3295 Triangle Drive SE, Ste 200 Salem, OR 97302-4580Tel: 503-378-0220Fax: 503-364-1259 - [Attestation & Accounting](https://www.fhja.cpa/attestation-accounting/) - Fischer, Hayes, Joye & Allen, LLC provides a wide range of attestation and accounting services. Whether you need financial statements for internal use in your business, to provide to investors, creditors, or other stakeholders, or to satisfy regulatory requirements our firm can provide the level of assurance you require. Our services include: Financial Statements - - [Bookkeeping Services](https://www.fhja.cpa/bookkeeping-services/) - Good bookkeeping services is a necessity for every business. We have several certified QuickBooks ProAdvisors® on staff that can help you set up your books and train you and your staff to maintain accurate books. We also offer a variety of bookkeeping services on a monthly, quarterly, or yearly basis. Contact one of our staff - [Tax Planning](https://www.fhja.cpa/tax-planning/) - Tax Saving Strategies that we recommend…. A Few Tax Saving Strategies that we like to use… Successful tax planning takes place prior to year-end or prior to the completion of the transaction. With the use of careful tax planning and valid tax strategies we can structure the transaction to minimize the taxes paid and maximize the cash to - [Personal Financial Planning](https://www.fhja.cpa/personal-financial-planning/) - We work with you to understand your immediate, mid-term, and long-term financial needs, and we can help you to develop and implement strategies to reach your financial goals. We understand the complexities of retirement plans and can explain to you in easily understandable terms the benefits and detriments of the various retirement plan options. We - [Divorce And Litigation](https://www.fhja.cpa/divorce-and-litigation/) - Whenever you are forced to deal with the troubling issues surrounding divorce or other litigation, you need a firm that understands the serious financial implications involved and can provide support to your legal counsel. We work closely with your attorneys to analyze and present to a trier of fact the financial and income tax aspects of - [Business Consulting](https://www.fhja.cpa/business-consulting/) - Our business and management consulting services can assist you with a wide variety of business advice needs, including: business start-up; succession planning and business sales; mergers and acquisitions; staffing/hiring assistance; renting vs. purchasing; training and development; major business decision analysis; and more. We can provide an objective view of your business’ needs and assist you - [About Us](https://www.fhja.cpa/about-us/) - Founded in 1981, Fischer, Hayes, Joye & Allen, LLC has developed into one of the Willamette Valley’s leading Certified Public Accounting firms with a reputation for excellence based on integrity, expertise and concern for the well-being of our clients. Our firm provides services delivered by our team of knowledgeable professionals who are committed to their ## Categories - [Uncategorized](https://www.fhja.cpa/category/uncategorized/)