#tax-compliance
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The IRS's February 2026 policy, IRM 10.24.1, formalizes how AI models — now running 126 active projects across six annual cycles — flag small business and self-employed returns for audit, requiring mandatory human review before any AI referral becomes an examination.
Brazil's MEI revenue cap of R$81,000 a year has been frozen since 2018. A bill sent to Congress in June 2026 would raise it to R$110,000 in 2027 and R$140,000 in 2028, and let microentrepreneurs hire two employees instead of one — a case study in how frozen tax thresholds quietly penalize small business growth.
Prepaid lessons are deferred revenue — track per student, pass the exclusive-use test for the home studio, expense instruments via Section 179/bonus, log mileage contemporaneously, and keep W-9s for the 1099-NEC threshold.
Subscription platforms report gross earnings on Form 1099-NEC even though they keep roughly 20% as a platform fee, and adult content businesses see chargeback rates of 3-5% — well above the 1% threshold that triggers card network monitoring — making separate bookkeeping for fees, taxes, and disputes essential from day one.
LLM-based receipt scanners read crumpled and faded receipts far better than template OCR, but when a field is ambiguous they can hallucinate a plausible wrong total instead of leaving it blank. What accuracy benchmarks actually show, the IRS's $75 receipt threshold and lodging exception, and a weekly review workflow that catches confident errors before they hit your books.
California's SB 122, signed June 29, 2026, extends sales and use tax (7.25% state rate plus local add-ons) to prewritten software and SaaS starting January 1, 2027. Custom software and cloud infrastructure like AWS stay exempt; sellers over 5 million dollars in digital receipts shift collection to purchasers. Here is what's taxable, how billing-address sourcing works, and a compliance checklist.
Cat cafes run three distinct revenue streams — lounge admission, food and beverage, and pass-through pet adoption fees — that need separate accounting treatment because admission is often non-taxable, F&B is taxable, and adoption fees legally belong to the rescue partner as a liability, not cafe revenue.
How dog boarding and pet sitting businesses should track revenue by service line, reconcile Rover and Wag payouts against the $20,000/200-transaction 1099-K threshold, file 1099-NECs for sub-sitters paid $600 or more, and apply the strict exclusive-use home-office rule — the childcare daycare exception does not extend to pet care.
Ecuador's SRI automatically recategorized roughly 70,000 RIMPE taxpayers on July 1, 2026 — about 14,000 moved from Negocio Popular to Emprendedor and 56,000 were pushed into the General Tax Regime — here's how to check your new bracket and what changes.
US H-2A and H-2B visas in 2026: DHS caps, per-worker costs, and payroll/tax compliance small employers must budget for.
Employer HSA contributions outside a Section 125 cafeteria plan must be identical across comparable employees, or the IRS imposes a 35% excise tax on the full contribution pool, not just the excess.
IFTA returns are due four times a year, and two consecutive missed filings can get an owner-operator's fuel tax license revoked. This guide covers the quarterly deadlines, the $50-or-10% late penalty, the four-year record retention rule, the audit triggers auditors actually look for, and the recordkeeping habits that keep filings painless.
