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

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14 минути четене

The R&D Tax Credit in 2026: How OBBBA Restored Section 174 Expensing, the Section 41 Four-Part Test, and the $500,000 Payroll Tax Offset for Qualified Small Businesses

OBBBA restored immediate Section 174 domestic R&E expensing in 2026 and gives small businesses until July 6, 2026 to amend 2022–2024 returns. A practical guide to the Section 41 four-part test, the 14% Alternative Simplified Credit, the Section 280C reduced-credit election, and the $500,000 payroll tax offset for qualified small businesses.

Mike Thrift

tax-creditstax-planningtax-compliance
14 минути четене

Section 1402(a)(13) After Soroban: The Limited Partner SE Tax Exemption in 2026

Since the Tax Court's 2023 Soroban decision, a state-law limited partner label no longer shields distributive share from 15.3% self-employment tax. This guide walks through the functional test under Section 1402(a)(13), the Renkemeyer line of cases, the 2024 proposed regulations, and the planning moves that still hold up for fund managers, LLC members, and operating partners in 2026.

Mike Thrift

self-employment-taxpartnershipstax-compliance
11 минути четене

Section 1361 S-Corporation Eligibility: The Hidden Rules That Can Quietly Terminate Your Election

Section 1361 sets five eligibility rules for S-corporations—domestic incorporation, 100-shareholder cap, eligible shareholders, one class of stock, and entity type. Routine business decisions like uneven distributions or a relocated shareholder can terminate the election; Section 1362(f) offers PLR-based relief that costs $30,000+ in user fees.

Mike Thrift

s-corporations-corptax-compliance
13 минути четене

Painting Contractor Bookkeeping: How Residential and Commercial Painters Bid, Job-Cost, and Stay Profitable Without Bleeding Margin on Callbacks

Painting contractors lose margin in three places — unmeasured prep hours, a wrong burdened labor rate, and unreserved callbacks. This guide shows the chart of accounts, EPA RRP cost treatment, warranty reserve journal entries, and lender-grade KPIs that keep residential and commercial painters profitable.

Mike Thrift

bookkeepingsmall-businesstrades
15 минути четене

Mobile Pet Grooming Business Bookkeeping: The Per-Stop Profit Playbook for Van-Based Groomers

A working bookkeeping playbook for mobile pet grooming operators — how to track per-stop revenue and route time, apply Section 179 and bonus depreciation to a built-out cargo van, allocate generator fuel and consumables, reserve for care-custody-control exposure, and use the KPIs that predict whether a route is sustainable.

Mike Thrift

bookkeepingsmall-businesssection-179
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