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

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12 минути четене

ABLE Accounts in 2026: How Section 529A Lets People With Disabilities Save $19,000 a Year Tax-Free Without Losing SSI or Medicaid

A 2026 guide to ABLE accounts under IRC Section 529A — the new age-46 eligibility cutoff that makes 6 million more Americans (including 1 million veterans) eligible, the $19,000 annual contribution cap, the $100,000 SSI shelter, the unlimited Medicaid shelter, qualified disability expenses, the ABLE to Work multiplier up to $34,650, and how to avoid Medicaid clawback at death.

Mike Thrift

taxtax-planningpersonal-finance
13 минути четене

WISP Compliance: Why Every Tax Pro Needs a Written Information Security Plan in 2026

A practical guide to building a Written Information Security Plan that satisfies the FTC Safeguards Rule and IRS Publication 5708 — covering the nine required elements, technical controls like MFA and encryption, penalty exposure up to $46,517 per violation per day, and a six-week roadmap for tax preparers, CPAs, and bookkeepers.

Mike Thrift

securitycompliancetax-compliance
13 минути четене

The 2026 WISP Playbook for Tax Pros and Bookkeepers: Building an FTC Safeguards Rule-Compliant Data Security Program Without a CISO

A 2026 guide for solo tax preparers and small bookkeeping firms to build a Written Information Security Plan that satisfies the FTC Safeguards Rule's nine elements, the IRS PTIN attestation, and the 30-day breach notification requirement — using IRS Publication 5708 as the scaffold and a 90-day rollout.

Mike Thrift

securitycompliancetax-preparation
13 минути четене

Subpart F Income and Controlled Foreign Corporations: Why U.S. Owners Get Taxed on Foreign Profits Before the Cash Comes Home

Subpart F forces U.S. shareholders of a controlled foreign corporation to recognize foreign profits as current-year income, even when no cash is distributed. This guide covers the 10 percent threshold, the four triggering income categories, Section 958 constructive ownership traps, Form 5471 penalties, and how the 2026 OBBBA rewrite (NCTI, restored 958(b)(4), 40 percent Section 250 deduction) reshapes the rules.

Mike Thrift

international-taxforeign-corporationstax-compliance
12 минути четене

State Corporate Income Tax Apportionment in 2026: How Single Sales Factor and Market-Based Sourcing Reshape SaaS Tax Bills

A guide to state corporate income tax apportionment in 2026 — why 34 of 44 corporate-tax states now use single sales factor, how market-based sourcing rules in California, Kansas, and Arkansas shift SaaS and service company tax bills toward customer location, and five strategies to manage the exposure.

Mike Thrift

taxtax-compliancemulti-state-tax
14 минути четене

The $1 Million Single Audit Trap: Uniform Guidance, SEFA, and How Nonprofits and Governments Pass Federal Compliance

OMB raised the single audit threshold to $1 million in federal expenditures starting October 1, 2024. This guide explains the Subpart F audit under 2 CFR 200, SEFA reporting, four-step major program determination, the 40 and 20 percent coverage rules, and the nine-month Federal Audit Clearinghouse submission deadline for nonprofits and state and local governments.

Mike Thrift

nonprofitcompliancegrants
14 минути четене

Single Audit Compliance Under 2 CFR Part 200: Why $1 Million in Federal Funds Triggers a SEFA Audit

A practical walkthrough of the Single Audit Act, the new $1 million federal expenditure threshold effective for fiscal years beginning on or after October 1, 2024, the SEFA's role, the four-step risk-based major program selection, the 12 compliance areas auditors test, and the steps nonprofits and local governments should take before crossing the threshold.

Mike Thrift

compliancenonprofitgrants
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