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Счетоводство

Съвременни счетоводни техники с plain-text и автоматизирани работни процеси

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12 минути четене

DOL Independent Contractor Final Rule: The Six-Factor Economic Realities Test and What Small Businesses Must Document in 2026

The 2024 DOL Independent Contractor Final Rule and its six-factor economic realities test still govern FLSA worker classification in private lawsuits despite the May 2025 enforcement pause. Small businesses that misclassify employees face back wages of two to three years, liquidated damages, civil penalties above $2,300 per violation, and IRS payroll tax exposure—risks that clean bookkeeping and contemporaneous documentation are built to defend against.

Mike Thrift

independent-contractorcompliancesmall-business
10 минути четене

E-Commerce Inventory Accounting With 3PLs and Multi-Channel Fulfillment: How Online Sellers Allocate Landed Costs, Track FBA Reserved Inventory, Reconcile Marketplace Settlements, and Avoid Phantom COGS at Year-End

Multi-channel sellers routinely lose 22 margin points to phantom COGS — unallocated landed costs, FBA reserved inventory, and netted marketplace settlements posted as revenue. A four-step playbook to keep e-commerce books honest from supplier invoice to year-end true-up.

Mike Thrift

e-commerceinventorycost-of-goods-sold
15 минути четене

Form 8825 Demystified: How Partnerships and S-Corps Report Rental Real Estate Without Triggering an IRS Letter

Form 8825 consolidates partnership and S-corp rental real estate activity, with line 21 flowing to Schedule K-1 box 2 where each owner applies the passive activity loss rules under Section 469. The December 2025 revision splits gross rents from other rental income and adds Schedule A's twenty named expense categories for Schedule M-3 filers. Owners hit basis, at-risk, and passive walls in that order before a loss reaches Form 1040.

Mike Thrift

real-estatepartnershipss-corp
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
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
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
13 минути четене

Section 274(n) and 274(o) in 2026: The 50% Business Meal Rule, the New Office-Snacks Cliff, and Audit-Proof Documentation

The OBBBA's new Section 274(o) eliminates the deduction for employer-provided office meals starting January 1, 2026, while Section 274(n)'s 50% rule still covers client and travel meals. Here is the full 50%/100%/0% map, the documentation auditors expect, and the four-account bookkeeping setup that keeps year-end clean.

Mike Thrift

taxtax-deductionstax-compliance
12 минути четене

Section 45B FICA Tip Credit on Form 8846: The Quiet Six-Figure Tax Break Most Restaurant Owners Miss

How restaurant, bar, and hospitality employers compute the Section 45B FICA tip credit on Form 8846, using the frozen $5.15 minimum wage floor and the 7.65 percent multiplier — including the 280C add-back, common audit pitfalls around service charges, and how to recover up to three years of unclaimed credit through amended returns.

Mike Thrift

tax-creditsrestaurantpayroll
11 минути четене

SECURE 2.0 Section 101: Mandatory Auto-Enrollment for New 401(k) and 403(b) Plans (2026 Compliance Guide)

SECURE 2.0 Section 101 requires new 401(k) and 403(b) plans established after December 29, 2022 to auto-enroll employees at a 3-10% default deferral with 1% annual escalation. A 2026 compliance guide covering EACA notices, the four exemptions, QDIA selection, the 90-day permissible withdrawal, and the December 31, 2026 plan amendment deadline.

Mike Thrift

retirement-planspayrollcompliance
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