#small-business

Малък бизнес

Стратегии и инструменти за финансово управление за малкия бизнес

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7 май 2026 г.9 минути четене

Section 280F Luxury Auto Depreciation Limits: The SUV Loophole and How to Maximize Your Business Vehicle Write-Off

Section 280F caps first-year depreciation on passenger autos at $20,300 in 2026, but SUVs and trucks rated above 6,000 lbs GVWR escape those limits and can combine a $32,000 Section 179 deduction with 100% bonus depreciation. A practical guide to the 2026 numbers, the heavy-vehicle and pickup carve-outs, the 50% business-use cliff, and the mileage-log standards an IRS auditor expects.

Mike Thrift

taxtax-deductionstax-planning

7 май 2026 г.11 минути четене

Section 530 Safe Harbor: How Small Businesses Can Defend Worker Classifications

Section 530 of the Revenue Act of 1978 eliminates back federal employment taxes on misclassified contractors when small businesses pass three tests — reporting consistency, substantive consistency, and reasonable basis. Revenue Procedure 2025-10 updated the rules in January 2025, the first major change in 40 years.

Mike Thrift

small-businesstax-complianceindependent-contractor

7 май 2026 г.11 минути четене

Section 831(b) Microcaptive Insurance: A Small Business Guide to Risk Management Without IRS Scrutiny

Section 831(b) microcaptive insurance lets small businesses retain underwriting profit on hard-to-insure risks, but the IRS's 2025 final regulations treat captives with loss ratios under 30% as listed transactions. Here is how to structure one that survives an audit.

Mike Thrift

insurancebusiness-insurancerisk-management

7 май 2026 г.9 минути четене

Small Business Taxes 2026: A Complete Obligations Guide for New Business Owners

A 2026 walkthrough of every small business tax obligation—federal income, self-employment, payroll, sales, and excise—with the full filing calendar, quarterly estimated tax safe harbors, OBBBA-era changes (permanent QBI, $1.21M Section 179, restored 100% bonus depreciation), and the recordkeeping habits that prevent penalties.

Mike Thrift

small-businesstaxtax-compliance

7 май 2026 г.10 минути четене

The Stress-Free Tax Season Workflow: How to Catch Up, Organize, and File With Confidence

A six-week framework for small business owners to catch up unreconciled books, assemble a standardized year-end financial package, and hand off cleanly to an accountant—anchored by the 2026 federal filing deadlines.

Mike Thrift

tax-preparationbookkeepingsmall-business

7 май 2026 г.9 минути четене

Trump's 2026 Small Business Tax Changes: OBBBA Permanent QBI, Bonus Depreciation, and Tariff Impact

OBBBA made the 20% QBI deduction and 100% bonus depreciation permanent for 2026, while tariffs near 19% cost U.S. small businesses about $85 billion a year. Here is what changed, who benefits, and how to plan.

Mike Thrift

small-businesstax-planningtax-deductions

7 май 2026 г.12 минути четене

Trust Fund Recovery Penalty (IRC 6672): Personal Liability for Unpaid Payroll Taxes

How the IRS uses Internal Revenue Code Section 6672 to hold business owners, officers, bookkeepers, and even spouses personally liable for 100% of unpaid payroll withholdings — covering who qualifies as a responsible person, how willfulness is established, and how to defend a Letter 1153 within the 60-day appeal window.

Mike Thrift

taxpayrolltax-compliance

5 май 2026 г.13 минути четене

Form 3115 Demystified: How to Change Your Accounting Method and Unlock Tax Savings

Form 3115 lets U.S. taxpayers change accounting methods and use a Section 481(a) adjustment to recover missed deductions or correct multi-year errors on a single current-year return, without amending prior years.

Mike Thrift

tax-compliancetax-planningdepreciation

3 май 2026 г.14 минути четене

Foreign Exchange Gains and Losses: A Practical Multi-Currency Accounting Guide for Small Businesses

How small businesses record foreign exchange gains and losses under US GAAP (ASC 830) and IRC Section 988, with sample journal entries, realized vs. unrealized treatment, period-end revaluation, and a practical monthly close workflow.

Mike Thrift

accountingsmall-businessmulti-currency

3 май 2026 г.13 минути четене

Independent Contractor Misclassification: The 2024 DOL Six-Factor Test and How to Stay Compliant

Total exposure per misclassified worker now commonly lands between $15,000 and $100,000 once federal back taxes, FLSA back wages with liquidated damages, and state penalties stack. Here is what the 2024 DOL final rule changed, how the IRS and state ABC tests differ, and how Section 530 and the VCSP can cap retroactive liability.

Mike Thrift

independent-contractorcompliancetax-compliance

3 май 2026 г.12 минути четене

SECURE Act 2.0 Decoded: The Retirement Rule Changes Reshaping 2026 for Savers and Small Businesses

SECURE 2.0 Act provisions taking effect in 2026 and 2027 — mandatory Roth catch-ups for earners over $145,000, RMD age pushed to 75 for those born after 1960, $35,000 lifetime 529-to-Roth rollovers, and up to $16,500 in small business retirement plan startup credits.

Mike Thrift

retirement-plansretirement-savingstax-planning

2 май 2026 г.9 минути четене

Hiring Your Children in Your Family Business: The Tax Strategy That Pays a Family Twice

A 2026 guide for family business owners on legally hiring their children: how a sole proprietorship can pay a child up to $16,100 federal-tax-free, when FICA and FUTA exemptions apply, the documentation the IRS expects, and how a Roth IRA stacks on top.

Mike Thrift

family-businesstax-planningsmall-business

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