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Прозрения, уроци и актуализации за счетоводството в обикновен текст от екипа на Beancount.io.

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13 минути четене

Schedules K-2 and K-3 in 2026: The Domestic Filing Exception, the 1-Month Deadline, and the Foreign Tax Credit Trap

Schedules K-2 and K-3 pulled even purely domestic partnerships and S-corps into international tax reporting starting in 2021. This guide explains the 2026 filing rules, the four-condition domestic filing exception, the January 15 partner notification and February 15 1-month K-3 request deadlines for calendar-year filers, the $250,000 small entity carve-out added in 2024, and the per-partner, per-month penalty math for non-compliance.

Mike Thrift

taxtax-compliancepartnerships
13 минути четене

Schedule F: Farm Tax Reporting, Disaster Deferrals, and Income Averaging Explained

A practical walkthrough of Schedule F for farmers and ranchers, covering crop insurance deferral under Section 451, weather-related livestock relief (Section 451(g) and 1033(e)), Section 175 soil and water conservation deductions capped at 25% of farm gross income, Section 179 and bonus depreciation, and Schedule J income averaging using elected farm income across three base years.

Mike Thrift

schedule-ftax-planningself-employment-tax
14 минути четене

Schedule F Survival Guide: Crop Insurance Deferral, Section 1033(e) Livestock Sales, and Schedule J Income Averaging

Schedule F farm tax elections explained — crop insurance deferral under Section 451(f), weather-forced livestock replacement under Section 1033(e), Section 175 conservation deductions, the Section 464 prepaid-supply cap, the March 1 estimated-tax rule, and Schedule J three-year income averaging — with rules, deadlines, and worked examples.

Mike Thrift

taxtax-planningtax-deductions
14 минути четене

Sales Tax on SaaS, Streaming, and Digital Goods in 2026: A State-by-State Compliance Survival Guide for Software Vendors

By 2026, sales tax on SaaS and digital goods splits into three legal routes—tangible property, taxable service, or nontaxable intangible—plus a true-object test that turns on customer intent. This guide covers the 2026 Illinois, Maine, and D.C. changes, economic nexus thresholds, and when a voluntary disclosure agreement beats direct registration.

Mike Thrift

sales-taxsaasnexus
14 минути четене

Regulation D Rule 506(b) vs Rule 506(c): How Founders Pick Between the Quiet Round and the Public Pitch in 2026

Rule 506(b) and Rule 506(c) of Regulation D both allow uncapped private placements but differ sharply on marketing and verification. 506(b) bans general solicitation and permits up to 35 sophisticated non-accredited investors on a reasonable-belief standard; 506(c) permits public solicitation but requires reasonable steps to verify every purchaser is accredited. A March 2025 SEC no-action letter lets issuers rely on $200,000+ individual or $1 million+ entity minimum checks as the primary verification step.

Mike Thrift

fundraisingcapital-raisingstartup
11 минути четене

Pooled Employer Plans (PEPs): How Small Businesses Share a 401(k) and Cut Costs Under SECURE Act 2.0

Pooled Employer Plans let unrelated small businesses share a single 401(k) under SECURE Act 2.0, cutting all-in fees from roughly 0.80% to 0.35% and shifting plan-document, investment, and Form 5500 duties to a Pooled Plan Provider while leaving employers with a narrow duty to prudently select and monitor the PPP.

Mike Thrift

retirement-planssmall-businesstax-credits
15 минути четене

Personal Holding Company Tax Under Section 541: The 20% Surtax That Quietly Ambushes Closely-Held C Corporations

Section 541 layers a 20% federal surtax on closely-held C corporations that fail both the stock ownership and 60% passive income tests. This guide walks through Schedule PH mechanics, the dividends-paid deduction, and four ways — cash, throwback, consent, and deficiency dividends — to zero out the tax before it hits.

Mike Thrift

taxc-corptax-compliance
14 минути четене

Personal Goodwill in M&A Asset Sales: How Martin Ice Cream and Norwalk Help Owners Avoid Double Taxation

Personal goodwill, anchored in the Martin Ice Cream and Norwalk Tax Court decisions, lets closely held C corporation owners shift a portion of an asset-sale price out of the corporate tax layer and onto the shareholder as long-term capital gain. This guide explains the doctrine, when it works, the documentation that survives an IRS audit, and the mistakes that have sunk allocations.

Mike Thrift

tax-planningmergers-and-acquisitionsc-corporation
13 минути четене

Personal Goodwill in C-Corp Asset Sales: Martin Ice Cream, Norwalk, Bross Trucking, and Howard

Personal goodwill carve-outs let C-corporation shareholders pay 23.8% capital gains instead of 40%+ combined tax on a portion of an asset sale. Martin Ice Cream, Norwalk, and Bross Trucking show when the allocation survives; Howard shows when an employment-and-noncompete agreement quietly destroys it.

Mike Thrift

c-corporationtax-planningmergers-and-acquisitions
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