Marketing Manager
Eight states tax remote workers as if they sat in the office. A 2026 guide to the convenience of the employer rule, the May 2025 Zelinsky decision, reciprocity agreements, resident credits, and what multi-state employers must withhold.
Two businesses with identical revenue and operating income can react very differently to the same 10% sales decline. This guide explains the three DOL formulas, walks through a worked SaaS example, identifies which industries carry the highest operating leverage, and lays out a five-step stress test for your own cost structure.
How craft distilleries should account for bonded inventory, capitalize aging costs, and reconcile TTB Form 5110.40 to the general ledger — including the $2.70 CBMA reduced rate, controlled-group traps, and why federal excise tax belongs in COGS, not operating expense.
A practical guide to DuPont Analysis — how to split return on equity into net margin, asset turnover, and the equity multiplier (3-step), or further into tax and interest burdens (5-step), with worked examples, trade-offs, and the pitfalls that catch people who apply it mechanically.
A practical guide for HOA boards, treasurers, and small-firm CPAs on the Section 528 election, the four Form 1120-H eligibility tests, the 30% flat rate trade-off versus Form 1120, and why every association should record an annual Revenue Ruling 70-604 vote.
A small business guide to resolving IRS audit disputes without litigation — the 30-day letter, Form 12203 Small Case Request, formal written protest, Fast Track Settlement, audit reconsideration, and the 90-day statutory notice of deficiency.
A 50% markup is a 33.3% margin, not a 50% margin — markup divides profit by cost, margin divides it by selling price. This guide gives the conversion formulas, a reference table, and shows how the mix-up quietly costs small businesses thousands.
Section 107 lets ordained ministers exclude designated housing costs from federal income tax, but the allowance is still added back for SECA and only an in-advance written designation survives audit. A practical guide to the three-part cap, Form 4361's irrevocable opt-out, and the 403(b) designation that keeps a retired pastor's distribution income-tax-free for life.
Mobile notaries and loan signing agents can exclude statutory notarial fees from self-employment tax under IRC Section 1402(c)(1), but only if their books cleanly split per-act notarial revenue from taxable signing, travel, and print fees. A chart-of-accounts and Schedule C/SE walk-through that can save a moderately busy LSA $800 to $2,000 a year.
Starting in 2026, taxpayers who take the standard deduction can deduct up to $1,000 ($2,000 for joint filers) of cash gifts to qualified public charities under new IRC Section 170(p) — cash only, no donor-advised funds, no carryforward, and the same $250 documentation rules as itemizers.
The One Big Beautiful Bill Act locks the federal estate, gift, and GST exemption at $15 million per individual with no sunset. Here is what changes for SLATs, GRATs, dynasty trusts, GST allocation, and basis planning in 2026 — and what to actually do this year.
The One Big Beautiful Bill Act made 100% bonus depreciation under Section 168(k) permanent for qualified property placed in service after January 19, 2025. This guide explains how small businesses coordinate Section 179, qualified improvement property, and the new Section 168(n) manufacturing deduction — and the acquisition-date rules that decide eligibility.
