Раздел 179 в САЩ: правила за приспадане на оборудване през 2026 г.
Федералното приспадане по раздел 179 в САЩ за 2026 г.: лимит $2,560,000, допустимо оборудване, ограничения за превозни средства, бизнес доход и подаване пред IRS.
#tax
Данъци
Данъчни стратегии, планиране и съответствие за физически лица и бизнес
Social Security Tax Explained: A Complete Guide for Employees, Employers, and the Self-Employed
A 2026 reference for Social Security tax: the 6.2% employee and employer rate, the $184,500 wage base, the 15.3% self-employment rate with its 92.35% adjustment, Form 941 deposit rules, and the six mistakes that most often trigger IRS payroll penalties against small businesses.
SUTA Tax Explained: The Complete Employer's Guide to State Unemployment Tax
SUTA is the state-level payroll tax that funds unemployment insurance. Every U.S. employer owes it, rates range from under 1% to over 10%, and late payments can cost the 5.4% FUTA credit — turning a $42 federal bill into $420 per employee.
Tax Attorney: When to Hire One, What They Cost, and How to Choose
When a tax attorney is worth hiring instead of a CPA or enrolled agent, what they charge in 2026 ($300–$600 per hour, $3,500–$7,500 flat for common matters), and how attorney-client privilege changes what is at stake in audits, collections, and criminal investigations.
Tax Credit vs. Tax Deduction: Which One Saves You More Money?
A tax deduction reduces taxable income; a tax credit cuts your tax bill dollar for dollar. In the 22% bracket, a $2,000 credit saves the full $2,000 while the same-sized deduction saves just $440. Covers refundable vs. nonrefundable credits, 2026 amounts (EITC up to $8,231, CTC $2,200 per child), and strategies for stacking both.
What Is Franchise Tax? A State-by-State Guide for Business Owners
Franchise tax is a state privilege tax owed regardless of profit. Sixteen states plus D.C. charge it, with rates from a flat $300 in Delaware to $800 minimums in California and a 0.75% margin tax in Texas.
IRS Form 2210: How to Calculate and Avoid the Underpayment Penalty
How IRS Form 2210 works, when you must file it, the three safe harbors that prevent the underpayment penalty, and how Schedule AI reduces the bill for taxpayers with uneven income. Covers 2026 penalty rates (7% in Q1, 6% in Q2), due dates, and common mistakes.
Charitable Contributions Tax Deductions: A Complete Guide for Individuals and Small Business Owners
A practical guide to claiming charitable contribution tax deductions — covering qualified organizations, AGI limits (20%–60%), documentation requirements, and strategies like donor-advised funds and qualified charitable distributions for retirees.
12 Common Tax Return Mistakes to Avoid (and How to Fix Them)
The IRS now uses AI to cross-reference your return against W-2s, 1099s, and bank records. Here are 12 specific tax return mistakes—from missing income to wrong bank account numbers—with exact steps to avoid each, and what to do if you've already filed with an error.
Delaware Business Taxes: A Complete Guide for Incorporated Companies
A practical breakdown of Delaware's business tax obligations—franchise tax, corporate income tax, gross receipts tax, and LLC annual fees—with calculation methods, filing deadlines, and entity-by-entity comparisons for founders and business owners.
DIY Bookkeeping vs. Professional Services: Which Is Right for Your Business?
A cost-benefit breakdown of DIY bookkeeping versus professional bookkeeping services—covering real time costs, hidden risks, and a four-question decision framework for small business owners.
EIDL Loan Recordkeeping Requirements: What Small Businesses Must Know
EIDL borrowers must maintain records for decades—five years current plus three years after final payoff. This guide covers which documents to keep, SBA audit powers, approved fund uses, and how to build an audit-ready bookkeeping system.