#tax-compliance
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Under SECURE 2.0, workers who turn 60-63 in 2026 can defer up to $35,750 into a 401(k) — but anyone whose prior-year FICA wages topped $150,000 must make the entire catch-up as Roth, and loses it entirely if their plan lacks a Roth option.
Сравнете ADP RUN, Gusto и Paychex за малък бизнес: кой публикува цени, кой изисква оферти и какво променя сметката ви за заплати.
The x402 protocol has processed more than 150 million AI agent micropayments worth roughly $600 million a year in stablecoins, and Mastercard, Visa, Stripe, and Google have all shipped competing versions since — here's what small businesses need to know about the bookkeeping and tax implications before the volume arrives.
Belgium requires structured B2B e-invoices via Peppol from January 1, 2026; France follows September 1, 2026; Poland's KSeF phases in February–April 2026; Germany mandates issuing in 2027–2028. What US exporters and SaaS sellers must do — required formats (UBL, Factur-X, XRechnung), network access, and penalties up to 100% of the invoice's VAT.
The GENIUS Act, signed into law in July 2025, creates the first federal framework for payment stablecoins, and small businesses accepting them must record fair market value at receipt, track cost basis per transaction, and prepare for Form 1099-DA reporting starting with 2026 transactions.
Nonprofits accepting cryptocurrency gifts over $5,000 cannot rely on exchange prices for tax substantiation — IRS Chief Counsel Advice 202302012 requires a qualified appraisal, and ASU 2023-08 now mandates fair-value accounting for any crypto a nonprofit holds past the point of receipt.
A practical guide for nonprofits accepting cryptocurrency donations — how to write a gift acceptance policy for digital assets, apply FASB's ASU 2023-08 fair-value accounting rules, and meet IRS substantiation requirements including Form 8283 signatures, qualified appraisals over $5,000, and the Form 8282 three-year disposition rule.
The IRS payroll tax deposit lookback period runs from July 1 of the second preceding year through June 30 of the prior year; employers reporting $50,000 or less in that window deposit monthly, those above it deposit semiweekly, and accumulating $100,000 or more in liability on a single day triggers a next-day deposit requirement and semiweekly status through the following year.
Percentage rent adds a variable charge — typically 5-10% of gross sales above a lease's breakpoint — on top of base rent in most shopping-center, mall, and restaurant leases, and landlords can audit tenant sales records to enforce it.
SECURE 2.0 Section 110 lets employers match 401(k), 403(b), SIMPLE IRA, or governmental 457(b) contributions based on an employee's student loan payments instead of elective deferrals, and plan sponsors adopting the feature must formally amend their plan documents by December 31, 2026.
Steam's platform fee is calculated on net revenue after refunds, VAT, and currency conversion rather than gross sales, and non-U.S. developers face separate 0-30% tax withholding reported on Form 1042-S — this guide lays out the five-account chart of accounts to track both correctly.
State sales tax auditors use statistical sampling that extrapolates a small error rate across years of transactions, so running a self-audit on use tax accruals, exemption certificates, and nexus exposure before a notice arrives produces a materially better outcome than waiting.
