#tax
Данъчни стратегии, планиране и съответствие за физически лица и бизнес
NIL income is self-employment income subject to a 15.3% self-employment tax on top of ordinary income tax, and college athletes owe tax on any net NIL earnings over $400 even without a 1099, a form now only required above the 2026 threshold of $2,000.
More than 30 states now let prosecutors combine multiple small thefts into one felony charge under aggregation laws, making dated incident logs and police reports essential for both prosecution and the IRC §165 business theft-loss tax deduction.
Utah, Tennessee, Alabama, Georgia, and West Virginia have passed portable benefits laws letting businesses fund contractor health, retirement, or PTO accounts without that contribution counting as evidence of misclassification under state law — but the safe harbor is state-only and doesn't touch federal IRS or DOL tests.
The 2026 Social Security wage base rises to $184,500 from $176,100, pushing the maximum employer-side Social Security tax per employee up $520.80 to $11,439, and resets to zero separately for every employer a highly paid employee joins mid-year.
Washington, Maryland, and Maine now tax IT support, consulting, and technology services as retail sales, and California's SB 122 makes SaaS taxable starting January 2027 — service businesses should check economic nexus and taxability state by state before the next filing deadline.
Substack newsletter creators are self-employed under IRS rules, owe 15.3% self-employment tax on net profit via Schedule C, and receive a 1099-K only above $20,000 in gross payments and 200 transactions — though all income must be reported regardless.
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.
Form 1099-K reports gross App Store and Google Play sales — before the 15–30% platform commission, refunds, currency conversion, and marketplace-remitted taxes — so it will never match your bank deposits. Track four numbers (gross revenue, net payout, after-tax income, real take-home) with a five-step monthly reconciliation routine.
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.
Under ASU 2020-07 (ASC 958-605), nonprofits must record donated goods, services, and facility use at fair value on a separate line item and disclose valuation methodology by category, or risk an auditor flagging the financial statements.
Late Schedule K-1s are the norm, not the exception — a Form 7004 extension pushes partnership and S-corp returns, and every K-1 tied to them, to September 15, a full five months past the April 15 personal deadline. The fix is a simple playbook, file Form 4868, pay at least 90% of a good-faith estimate, and amend with Form 1040-X once the real numbers arrive.
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.
