The IRS Is Holding Its 7% Rate for Q4 2026: What That Costs You When You Owe
The IRS holds interest at 7%, compounded daily, for Q4 2026 — a $10,000 balance costs about $178 a quarter, matching the estimated-tax penalty rate.
Mike Thrift
Marketing Manager
ITAR, EAR, and Your SaaS: When Selling Software Abroad Quietly Makes You an Exporter
Selling SaaS abroad can trigger ITAR or EAR duties via downloads, deemed exports, and encryption — classify first, screen every deal, keep 5 years of records.
Joint Interest Billing for Small Oil and Gas Operators: How COPAS Rules Decide Who Pays for the Well
A COPAS joint interest billing audit window closes 24 months after the calendar year ends — check overhead rates, AFE overruns and your decimal before it shuts.
Hosted Ledgers Now Resolve Managed Price Includes
Beancount.io hosted ledgers now turn a managed price URL include into ordinary read-only price directives — and any price you wrote yourself still wins.
Paid to Care for Family at Home? Those Medicaid Waiver Payments May Be Tax-Free
Medicaid waiver payments under IRS Notice 2014-7 are excludable difficulty-of-care income when the recipient lives in your home — but the W-2 still arrives.
Open Enrollment 2026: The Small Employer's Checklist for Notices, Limits, and Deadlines
ACA affordability hits a record 9.96% for 2026 plan years and the Medicare Part D notice is due before October 15 — the small employer's full checklist.
Outgrown Your Accountant? The Warning Signs It's Time to Switch CPA Firms
Seven signs you have outgrown your CPA firm, the months when switching is cleanest, and the data-handoff and engagement-letter checklists to use.
The Owner-Operator Trucker's 2026 Per Diem Deduction: Why You Deduct 80%, Not 50%
Owner-operators deduct 80% of the $80 IRS transportation per diem rate — $64 a day — not 50%. Claim only overnight days and prorate partial days at 75%.
Behind on Payroll Taxes? How Pyramiding Turns One Missed 941 Deposit Into a Multi-Quarter Trust-Fund Debt
One missed Form 941 deposit draws a 2–15% IRS failure-to-deposit penalty, and unpaid trust fund taxes can become 100% personally yours under the TFRP.
PTA and PTO Treasurer Bookkeeping: The Fund-Accounting Playbook Every Volunteer Parent Group Needs
Miss three straight Form 990 filings and the IRS revokes your PTA or PTO exemption automatically — here is the treasurer playbook that prevents it.
Public Charity or Private Foundation? How the 509(a) Tests Decide Your Nonprofit's Tax Fate
Miss the 509(a) support tests and the IRS reclassifies you as a private foundation: 1.39% investment income tax, 10% self-dealing tax, Form 990-PF yearly.
Pumping at Work Is a Federal Right Now: The PUMP Act Checklist Every Small Employer Needs
The federal PUMP Act covers nearly all US employees — reasonable pump breaks for a year plus a private, non-bathroom space, or liquidated damages.