#small-business
Стратегии и инструменти за финансово управление за малкия бизнес
The OBBBA made the QBI deduction permanent and raised it to 23% in 2026, expanded SALT to $40,000 through 2029, and lifted the estate exemption to $15 million. Here is how small business owners running pass-through entities, S corps, and LLCs should plan around it.
Section 280A(g) lets business owners rent their personal residence to their company for up to 14 days per year and exclude the income from federal tax. This guide covers eligibility, fair-market rate setting, the documentation auditors expect, and the lessons from Sinopoli v. Commissioner.
A four-stage billing system—strategy, invoicing, collections, reconciliation—that reduces DSO, cuts the 1–5% EBITDA loss from revenue leakage, and stops late payments before they start.
A practical guide for CPAs and enrolled agents on building a bookkeeping pipeline that delivers tax-ready financials by mid-February — covering client segmentation, in-house vs outsourced models, standardized handoffs, and how plain-text accounting fits in.
A working guide to collections management for small businesses, covering the six-stage follow-up workflow, the AR metrics that actually matter (DSO, CEI, ADD), and a 30-day plan to shorten the average collection cycle.
A four-stage dunning ladder, the signals hidden in customer replies, and operational rules that turn overdue B2B invoices into reliably collected cash.
As of 2026, most outstanding Employee Retention Credit claims sit in audit, appeal, or litigation rather than ordinary processing queues. The One, Big, Beautiful Bill Act blocked late 2021 Q3/Q4 claims filed after January 31, 2024, and extended the IRS audit window for ERC claims to six years.
The IRS uses a nine-factor test under Section 183 to decide whether your side income is a business or a hobby. After the OBBBA took effect in 2026, hobbyists report income in full but can deduct no expenses against it — making the classification more consequential than ever.
A working guide to IRS Form 1065 for multi-member LLCs and partnerships—what the information return reports, who must file, the March 16, 2026 deadline, the $260-per-partner monthly late penalty, and the bookkeeping habits that prevent K-1 errors.
Form 1120-W is retired, but C corporations owing over $500 must still pay quarterly estimated taxes. Learn 2026 due dates, the 21% rate, and safe harbors.
Form 1120-S is the IRS return S corporations file each year. Learn who must file, 2026 deadlines, key schedules, and costly filing mistakes to avoid.
Form W-9 collects your taxpayer ID so payers can issue accurate 1099s. The 2026 OBBBA raised the reporting threshold from $600 to $2,000, and the IRS released a revised form. This guide explains the line-by-line mechanics, the single-member LLC mistake that triggers backup withholding, and the recordkeeping habits that keep January boring.
