#tax
Данъчни стратегии, планиране и съответствие за физически лица и бизнес
An NDA has zero effect on how ghostwriting income is taxed — it's ordinary Schedule C self-employment income. This guide covers the 15.3% self-employment tax, deductible expenses for writers, 2026 quarterly estimated payment deadlines, and how advances and royalties are taxed when received.
The IRS's summer 2026 Business Tax Account update adds a digital notices library, self-service EIN verification letter (CP575) downloads, and online Offer in Compromise payments. Here's who qualifies, how setup works, and why disciplined bookkeeping makes these tools actually useful.
After Tropical Storm Arthur struck Louisiana on June 17, 2026, the IRS postponed federal tax deadlines to November 2, 2026 for Avoyelles, St. Landry, St. Tammany, and Terrebonne Parishes under FEMA declaration 4927-DR. The relief covers returns and estimated payments automatically — but not payroll tax deposits or 1099s — and a Section 165(i) election lets storm-damaged businesses claim casualty losses on last year's return.
The IRS pushed most federal tax deadlines for the May 16, 2025 St. Louis tornado (FEMA DR-4877) to November 3, 2025 — but the Section 165(i) election to deduct disaster losses on a 2024 return stays open until October 15, 2026, and penalty-free retirement withdrawals and SBA loans up to $2 million remain in play for affected businesses.
After Super Typhoon Sinlaku struck Saipan, Tinian, Rota, and the Northern Islands on April 11, 2026 (FEMA declaration DR-4910), the IRS postponed filing and payment deadlines falling between April 11 and November 2, 2026 to November 2 — automatically, for any taxpayer with an address of record in the CNMI. Here's what's covered, the April 27 payroll-deposit cutoff that already passed, and the Section 165(i) election that can put a refund in your hands by October 15.
How boarding and training stables should track board by tier, split lease income between owner and barn, tag horse-show pass-throughs by client, and use the IRS's two-of-seven-year hobby-loss safe harbor for horse operations.
France's micro-entrepreneur revenue ceilings rose on January 1, 2026 to €203,100 for goods and €83,600 for services, holding through 2028 — while VAT exemption thresholds stayed at €85,000/€37,500. Here's how the two separate ceilings work, the mixed-activity rules, and what actually happens when you exceed them.
Guam's Business Privilege Tax returns to 4% on October 1, 2026, ending a "temporary" 5% rate that lasted eight years after the 2018 hike. The rollback passed 8–7, costs the territory an estimated $38–80 million a year, and doesn't touch the 3% small-business tier — here's how to plan monthly BPT filings through the two-step transition.
India's GST 2.0, effective September 22, 2025, collapsed four slabs into 5% and 18% (plus 0% and a 40% sin-goods bracket) — but ITC is now claimable only when it appears in GSTR-2B, supplier invoices must be paid within 180 days, and GSTR-1/3B mismatches over ~5% auto-trigger DRC-01B notices. Here's the 2026 compliance routine for small businesses.
Australia's May 2026 Budget proposed making the $20,000 instant asset write-off permanent from 1 July 2026, but until the enabling Bill passes Parliament the legislated threshold reverts to $1,000 per asset. What qualifies, the car-limit and capital-works exclusions, and how to time purchases while the law is still pending.
Germany's Kleinunternehmerregelung (§19 UStG) exempts small businesses from charging VAT if prior-year net revenue stayed under €25,000 and current-year revenue stays under €100,000 — a hard, real-time ceiling since the 2024 reform. Here is how the thresholds, invoice wording rules, e-invoicing deadlines, and the five-year opt-out lock-in work in 2026.
House flippers are almost always IRS "dealers," not investors — flip profits are ordinary income on Schedule C plus 15.3% self-employment tax, often a combined rate over 40% versus the 15–20% capital gains rate flippers expect. How the Winthrop factors decide dealer status, why rehab costs must be capitalized into COGS, and four strategies (including an S corp election) that reduce the hit.
