#small-business
Small Business
Financial management strategies and tools for small business owners
Direct Primary Care Meets Your HSA in 2026: The OBBBA Rule That Makes Monthly Doctor Fees Tax-Free
OBBBA Section 71308 and IRS Notice 2026-05 let you pair a Direct Primary Care membership of up to $150/month per adult ($300 family) with an HSA starting January 2026, reclassify all Bronze and Catastrophic marketplace plans as HSA-eligible, and make the telehealth pre-deductible safe harbor permanent. Here is how freelancers, solo S-corp owners, and small employers should stack DPC, marketplace coverage, HSAs, and QSEHRA/ICHRA reimbursements without double-dipping.
DOL Tip Pooling, the 80/20 Vacatur, and FLSA Tip Credit Compliance in 2026
How the Fifth Circuit's vacatur of the 80/20/30 rule, the DOL's 2024 technical amendment, and an expanding state mini-tip-credit patchwork reshape FLSA tip pooling, dual jobs analysis, and Section 3(m) compliance for restaurants, bars, hotels, and salons in 2026.
Life After Section 321: How Small E-Commerce Importers Are Rebuilding Landed Cost, Pricing, and Cash Flow in 2026
A practical guide for Shopify and Amazon FBA sellers on rebuilding landed cost, pricing, and bookkeeping after the May and August 2025 suspensions of the Section 321 de minimis exemption, with line-by-line duty math, entry-type tradeoffs, and cash-flow tactics.
The 2026 ACA Subsidy Cliff Is Back: A Survival Guide for Self-Employed Owners, Freelancers, and Early Retirees
The enhanced premium tax credits expired January 1, 2026, restoring the 400% FPL cliff. This guide walks self-employed filers, S-corp owners, freelancers, and early retirees through the 2026 applicable percentage schedule, MAGI levers like Solo 401(k), SEP-IRA, HSA, and Section 162(l), and Form 8962 reconciliation strategies to avoid five-figure repayments.
FLSA Youth Employment Rules for 2026: A Small Business Guide to Hiring 14- to 17-Year-Olds This Summer
A practical 2026 walkthrough of FLSA youth employment rules for small employers — the four age tiers, the 17 Hazardous Occupations Orders, state work permits, the $4.25 subminimum wage, Section 3(m) tip rules for teens, and the civil penalty math after the 2024 inflation adjustments.
Hurricane Season Financial Continuity for Coastal Small Businesses
A pre-storm playbook for coastal small businesses — 60 to 90 day cash reserves, geotagged inventory documentation, business interruption policy review, pre-positioned SBA EIDL and Physical Disaster Loan paperwork, and how IRS Section 7508A and Section 165(i) prior-year casualty loss elections work in federally declared disaster zones.
Independent ATM Operator and Cash Kiosk Route Bookkeeping: FinCEN MSB, BSA/AML, Form 8300, and the KPIs That Matter
A 2026 guide to bookkeeping for independent ATM and Bitcoin kiosk route operators — covering FinCEN MSB registration, BSA/AML programs, Form 8300 thresholds, Section 179 depreciation, vault-float accounting, and the five per-machine KPIs that determine whether a route is actually profitable.
Independent Esthetician and Skincare Suite Bookkeeping: ASC 606, FDA Classification, MSO/PC, Section 179, and Section 45B FICA Tip Credit Under OBBBA
How independent estheticians and multi-suite skincare studios should book seven distinct revenue streams under ASC 606, classify equipment against FDA cosmetic-versus-device rules, structure an MSO/PC for injectables, capitalize a $40,000 hydrafacial under restored 100% bonus depreciation, claim the newly expanded Section 45B FICA tip credit under the One Big Beautiful Bill Act, and track the four KPIs that decide a five-year lease renewal.
The Home Stager's Financial Playbook: How Solo Stagers and Boutique Firms Track Furniture Inventory, Recognize Project Revenue, and Stay Profitable in 2026
How home staging businesses track furniture inventory under MACRS, recognize install and rental revenue under ASC 606, navigate the W-2 vs 1099 ABC-test trap for staging crews, and watch the five KPIs that separate profitable stagers from those that scale into bankruptcy.
Bookkeeping for Independent Kayak and SUP Rental Operators: ASC 606 Deferred Revenue, Section 179, and the Four KPIs Liveries Steer By
A bookkeeping playbook for independent kayak, SUP, and tour liveries — ASC 606 deferred revenue for prepaid bookings and gift cards, Section 179 and restored 100 percent bonus depreciation for fleet, USCG and state livery overlays, gross-presentation accounting for FareHarbor, Peek Pro, and Xola fees, weather cancellation reserves, 1099 versus W-2 instructor classification under the 2024 DOL rule, and the four KPIs operators actually steer by.
Shed and Portable Building Bookkeeping: ASC 842 Lease Classification, Rent-to-Own Reserves, and Floor-Plan Financing
A working framework for shed builders, dealer lots, and portable building manufacturers to classify rent-to-own contracts under ASC 842, set repossession reserves, apply Section 179 to mover equipment, and handle multi-state sales tax under Wayfair.
Mini Golf, Go-Karts, and Arcade Cards: A Family Entertainment Center Bookkeeping Playbook
A field guide to ASC 606 revenue recognition for season passes and arcade cards, breakage accounting, Section 179 and cost segregation on go-kart fleets, ASTM F2291 compliance reserves, worker classification risk, and the per-cap and labor KPIs that determine whether a family entertainment center actually earns a profit.