#small-business
Financial management strategies and tools for small business owners
A gift of $250 or more needs a contemporaneous written acknowledgment before the donor files — five IRS-required elements, or the deduction fails.
North Carolina's corporate rate hits 0% in 2030, but S corporations never paid it — and the state imposes no built-in gains tax. Here's what actually changes.
Powder runs $0.25 per square foot at 50% transfer efficiency — quote from that floor, allocate oven energy per cure, and reserve 2–5% of revenue for redos.
IRS referral rewards are taxable income with no purchase required; for 2026 you must file Form 1099-MISC once one customer tops $2,000.
Rippling's Business Banking pairs same-day payroll with 2.25% APY checking — judge the custody, lock-in, and fine print before switching.
A 1% AUM fee costs roughly 24% of a 30-year balance versus 7% at 0.25% — pick a robo, hybrid, or human fiduciary by your business stage, not by price alone.
Section 721 defers tax on the ~20% sellers roll into a PE buyout — but junior securities, leverage, and weak minority rights can erase the second bite.
Stores with self-checkout post shrinkage 33% higher than stores without it, per the 2026 ECR study — book shrink in its own account to price the trade honestly.
SITCA trades POS-verified tip reporting and an annual report for protection from employer FICA liability on unreported tips under Section 3121(q).
Zero-proof spirits cost as much as full-proof at wholesale with no well tier — price by value, cost every build, and bank January's surplus.
Square auto-enabled bitcoin for ~4M US sellers with instant dollar settlement, so the IRS property rule barely touches your books.
Tajikistan now debits 3% from e-wallet, QR and mobile payments — over 10 payments a day from different senders can register you as an entrepreneur.
