#small-business
Стратегии и инструменти за финансово управление за малкия бизнес
Section 183 of the Internal Revenue Code denies loss deductions for activities not engaged in for profit. The IRS applies a nine-factor test and a three-of-five-years safe harbor (two of seven for horses) to distinguish a real business from a hobby — here is what each factor weighs and how to document profit motive before an audit.
US de minimis safe harbor (Treas. Reg. 1.263(a)-1(f)) lets businesses expense tangible property up to $2,500 per item on the federal return.
US self-employed workers are far likelier to face disability than death before 65 — how federal tax treatment and premiums work.
Self-employed filers can claim the federal Earned Income Tax Credit on Schedule C net earnings, with a 2025 maximum of $8,046 for families with three or more children. This guide covers eligibility thresholds, how to compute earned income (including the half-SE-tax adjustment), the documentation that survives an audit, and the pitfalls that disqualify otherwise valid claims.
Член 461(l) ограничава превишените бизнес загуби за 2026 г. на $128 000 за неженени и $256 000 за съвместно деклариращи, съгласно OBBBA. Собствениците на дружества с прехвърляне на доходи използват Формуляр 461, за да декларират ограничението.
Form 4797 governs every business property sale outside Schedule D and decides whether your gain is ordinary or capital. This guide walks through Section 1245 and 1250 recapture, the Section 1231 five-year lookback rule, the 25% unrecaptured Section 1250 gain rate, and seven mistakes that trigger CP2000 notices.
Form 7203 requires S-corp shareholders to prove stock and debt basis on Form 1040. Misapplied ordering rules or treating loan guarantees as basis can disallow
An Individual Coverage HRA lets small employers reimburse workers tax-free for individual ACA plans with no contribution cap, 11 employee classes, and a 9.96% affordability threshold for 2026. Here is how the mechanics, tax treatment, bookkeeping, and 90-day rollout actually work.
A 2026 guide to the Pass-Through Entity Tax — how 36+ jurisdictions let S-corps and partnerships convert capped state income taxes into a fully deductible federal business expense, even after OBBBA raised the SALT cap to $40,400.
A working guide to Rollover as Business Startup (ROBS) arrangements — the five required steps, why only a C corporation qualifies, the Form 5500 and prohibited-transaction rules, IRS-documented failure rates, and when alternatives like SBA loans or 401(k) participant loans make more sense.
OBBBA permanently restored the EBITDA-based ATI calculation for Section 163(j) starting in 2025, expanding deductible business interest for capital-intensive companies. A guide to the 30% cap, the ~$31M small business exemption, the 35% syndicate trap, EBIE allocations from partnerships, S-corp differences, and Form 8990 reporting.
Section 280E bars cannabis businesses from deducting ordinary expenses, pushing federal effective tax rates past 70%. A walkthrough of the math, the COGS lever under Section 471, key Tax Court rulings (CHAMP, Olive, Harborside), and what 2026 rescheduling could change.
