#small-business
Стратегии и инструменти за финансово управление за малкия бизнес
New York City's 4 percent Unincorporated Business Tax applies to freelancers, consultants, and partnerships with NYC gross receipts above $95,000. A full credit eliminates the tax at $95,000 or less of taxable income, while an S-corp election can move higher earners out of the regime entirely.
A working guide to the 2026 quarterly estimated tax rules for freelancers and self-employed earners — the two IRS safe harbors (90% current year, 100%/110% prior year), the four uneven due dates, Form 1040-ES, the annualized income method for lumpy earners, EFTPS vs Direct Pay, and the mistakes that trigger penalties at the 6–7% federal rate.
Prime cost combines food, beverage, and labor as a percentage of sales—target 55–60% for quick-service and 60–65% for full-service. Tracking it weekly instead of monthly catches portioning and scheduling problems within seven days, while a 4% food cost variance on $1M in sales quietly costs $40,000 a year.
A 2026 guide to U.S. sales tax economic nexus — how the $100,000 threshold works after Wayfair, which states still count transactions, how marketplace facilitator laws affect your nexus math, and what to do when you should have registered months ago.
Section 105(h) requires self-insured health plans, including ICHRAs and HRAs, to pass an eligibility test and a benefits test each year. Fail, and a portion of a highly compensated individual's reimbursements becomes taxable W-2 income — calculated as the excess reimbursement.
Раздел 119 от данъчния кодекс на САЩ позволява освободени от данъци храна и жилище, предоставяни от работодатели на територията на предприятието, за удобство на работодателя и жилище като условие за заетост
Rev. Proc. 2019-38 lets landlords claim the 20% QBI deduction if a rental enterprise logs 250+ hours of rental services a year with contemporaneous records and a signed election. Triple net leases and personal-use property are excluded.
A working blueprint for splitting authorization, custody, recording, and reconciliation across a three-person business — including the compensating controls that stop the $141,000 median fraud loss that hits small companies hardest.
How Airbnb and Vrbo hosts classify income on Schedule E vs. Schedule C, calculate the 7-day average stay, and document material participation to unlock non-passive losses against W-2 wages.
Washington's B&O tax is a gross receipts tax with major 2026 changes — a $2 million economic nexus threshold, tiered service rates from 1.5% to 2.1%, and a $2M standard deduction. This guide breaks down activity-based classifications, market-based sourcing, penalty math that can exceed 39%, and the bookkeeping practices that keep multistate sellers audit-ready.
A practical guide to AR-C 70 preparation, AR-C 80 compilation, and AR-C 90 review engagements — what each delivers, typical fee ranges, and how private companies match the right tier to lender, surety, and investor requirements without paying for unused assurance.
Kickstarter and Indiegogo proceeds are business income reported on Schedule C, while GoFundMe donations may be tax-free gifts only if they pass the IRS detached and disinterested generosity test. The OBBBA reset the Form 1099-K threshold to $20,000 and 200 transactions for tax year 2026, but the reporting rule does not change what counts as taxable income.
