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

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11 минути четене

The Mega Backdoor Roth Playbook: How High Earners Can Funnel an Extra $47,500 Into Tax-Free Retirement Accounts in 2026

The mega backdoor Roth routes up to $47,500 of after-tax 401(k) contributions into a Roth bucket for 2026, on top of the standard $24,500 employee deferral, by converting after-tax dollars through an in-plan Roth conversion or in-service distribution to a Roth IRA. The IRS Section 415(c) total cap of $72,000 ($80,000 if age 50+) covers contributions from all sources combined, and converting promptly keeps the taxable earnings drag near zero.

Mike Thrift

retirement-plansretirement-savingstax-planning
14 минути четене

Loan Covenants for Small Business Borrowers: How DSCR, FCCR, and Tangible Net Worth Decide When a Performing Loan Can Be Called

Loan covenants—DSCR, fixed charge coverage, tangible net worth, and leverage limits—can put a small business borrower in default while every payment is current. A practical breakdown of affirmative, negative, and financial covenants, cure periods, waiver requests, and what to negotiate before signing a credit agreement.

Mike Thrift

loanssmall-businessbusiness-loans
12 минути четене

Form 8975 and Schedule A: A Practical Guide to U.S. Country-by-Country Reporting for Multinationals in 2026

U.S. multinational groups with $850 million or more in consolidated revenue must file Form 8975 with one Schedule A per tax jurisdiction. This guide walks through the four-part threshold test, the Schedule A line items, the Pillar Two transitional safe harbor that now relies on CbCR data, and the five filing mistakes that most often trigger audits in the 2026 cycle.

Mike Thrift

tax-complianceinternational-taxtransfer-pricing
11 минути четене

Form 8889 in 2026: HSA Reporting Without Triggering the 6%, 10%, or 20% Penalty

A 2026 walkthrough of Form 8889 — HSA contribution limits ($4,400 self-only, $8,750 family), the triple tax advantage, the last-month rule's 13-month testing period, the Medicare six-month retroactive enrollment trap, and the six most common filing mistakes that trigger the 6% excess-contribution excise tax, 10% recapture, or 20% non-qualified-distribution penalty.

Mike Thrift

taxtax-compliancetax-planning
13 минути четене

Form 8865 Foreign Partnership Reporting: The Four Categories of Filers, $10,000 Penalty Trap, and How U.S. Persons Stay Compliant in 2026

Form 8865 makes U.S. persons report controlled foreign partnerships, property contributions, and 10-percentage-point interest changes. Missing it triggers $10,000 per partnership per year, plus a 10% foreign tax credit haircut and stacking 30-day penalties up to $50,000.

Mike Thrift

tax-complianceinternational-taxpartnerships
11 минути четене

Form 8865 Foreign Partnership Reporting: The Four Categories of Filers, the $10,000 Penalty, and How U.S. Persons Stay Off the IRS Radar

Form 8865 is the U.S. information return for foreign partnership interests, with $10,000 per-partnership per-year penalties for non-filing. This guide breaks down the four filer categories under Sections 6038, 6038B, and 6046A, the constructive ownership rules that catch most surprise penalties, and the schedules each category must include.

Mike Thrift

taxinternational-taxpartnerships
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