Прозрения, уроци и актуализации за счетоводството в обикновен текст от екипа на Beancount.io.
Подайте Schedule C с Форма 1040, ако сте спечелили $400+ от самостоятелна заетост. Научете праговете за подаване, удръжките, воденето на записи и сигналите за одит на IRS за еднолични търговци.
Schedule A itemized deductions return in play for 2026 as the SALT cap rises from $10,000 to $40,400, charitable gifts face a new 0.5% AGI floor, and the $750,000 mortgage interest cap becomes permanent. This guide covers what qualifies, what changed under the OBBB, and how to decide whether itemizing beats the standard deduction.
Deduct repair costs immediately or depreciate improvements? Learn the IRS BAR test and the 27.5- or 39-year rules to lower your small business tax bill.
A working landlord's reference to every major rental property deduction—mortgage interest, 27.5-year depreciation, the $25,000 passive loss allowance, 100% bonus depreciation restored under OBBBA, Section 199A QBI, and the safe harbors and recordkeeping that keep Schedule E audit-ready.
Freelancers lose $7,800 to $15,600 a year to unbilled work, and 99% of agencies fail to bill for at least some out-of-scope requests. Scope creep is not a contract failure but a psychological one, driven by four mental patterns that fire in the thirty seconds between a client request and the reply.
A profitable P&L and an empty bank account are not a contradiction—they are a timing problem. A breakdown of the five silent cash drains (AR, inventory, loan principal, capex, owner draws) and how a 13-week forecast reveals them before they sink the business.
A pro forma invoice is a non-binding document that locks in scope, pricing, and payment terms before work begins, without hitting accounts receivable. Covers when to send one, what to include, international trade requirements, and the mistakes that erase its value.
A five-step payment reconciliation workflow that catches fraud, cleans up cash flow, and keeps books audit-ready—citing 2026 AFP data showing 76% of organizations faced payment fraud in 2025.
A practical breakdown of the three legal ways U.S. businesses can recover credit card processing costs—surcharges, convenience fees, and cash discounts—including state-by-state bans (CA, CT, ME, MA, OK), card network rules, the 4% federal cap, and rollout tactics that keep customers.
A practical breakdown of business expenses the IRS disallows in 2026—commuting, entertainment, fines, political spending, life insurance, and the gray areas that cause audit problems—with the Section 162 reasoning behind each rule.
A step-by-step guide to filing late, halting penalties, and setting up IRS payment plans after missing April 15—covering the 5% monthly failure-to-file penalty, the 0.5% failure-to-pay penalty, interest at the short-term rate plus 3%, and the three-year window to claim a refund.
A US Merchant of Record is the legal seller for your SaaS — handling sales tax, VAT, chargebacks, and PCI so you stop being the seller.
