#finance
Finance
Essential finance concepts and practical insights for modern accounting
Impost sobre el marge de Texas 2026: El llindar sense impost de 2,47 milions de dòlars vs. el càlcul E-Z de 20 milions de dòlars
L'impost sobre el marge de Texas té un llindar sense impost de 2,47 milions de dòlars i un càlcul E-Z de 20 milions de dòlars al 0,331%. Descobreix quina elecció s'ajusta, com es calcula el marge i la comptabilitat que et manté al grup correcte.
La Reforma de Transparència del Formulari 990 del Tresor: Què Significa la Reescriptura del 2026 sobre Subvencions Governamentals i Patrocinis Fiscals per a Organitzacions Sense Ànim de Lucre
El Tresor va reescriure l'informe del Formulari 990 per a subvencions governamentals i patrocinis fiscals el 2026. Descobreix què requereixen les noves línies de l'Annex I i l'Annex R, com declarar fons governamentals restringits per donants i la comptabilitat que evita que un 990 desencadeni una auditoria.
Reforma fiscal de 2026 per a llars de negoci al Vietnam: com l'autodeclaració del Decret 68 i el mandat de factures electròniques per trams d'ingressos canvien la comptabilitat de 5 milions de llars de negoci
El Vietnam va substituir l'impost presumpciu per a 5 milions de llars de negoci per declaració autònoma i factures electròniques per trams el 2026. Coneix els llindars del Decret 68, la declaració mensual vs. trimestral, i el llibre de comptabilitat que manté una llar de negoci compliant.
Business Entity Comparison in 2026: Sole Prop vs. LLC vs. S-Corp vs. C-Corp — Liability, Tax, and the Conversion Costs You Pay Later
Sole prop is the default, LLC is the wrapper, S-corp saves SE tax above ~$80K but needs payroll, C-corp is the venture clock — and converting the wrong way can be a taxable liquidation.
Overtime Rule in 2026: The $58,656 Salary Threshold Stay, Duties Test, and the Compliance Checklist for Reclassifying Exempt Employees
The $58,656 threshold was vacated — $35,568 is the enforceable level — but salary is only a third of exemption; duties decide the rest, and reclassification lives or dies on time records and the regular rate.
Bonus Depreciation in 2026: 40% Under Current Law vs. 100% If OBBBA Retroactivity Passes — How to Model the Swing on an $80K Equipment Buy
2026 bonus is 40% under current law — $32K on an $80K machine, not $80K — unless OBBBA restores 100% retroactively; here's how to model the swing vs. Section 179 and keep the ledger straight.
Choosing a Tax Pro in 2026: CPA vs. EA vs. Attorney, Circular 230 Due Diligence, and the Engagement-Letter Red Flags
Credential decides representation — CPA, EA, and attorney are unlimited before the IRS, AFSP is limited — verify PTIN and board standing and insist on a scoped engagement letter.
SECURE 2.0 Super Catch-Up in 2026: How Ages 60–63 Can Save $11,250 Extra and the Auto-Enrollment Mandate for New 401(k)s
Ages 60–63 get $11,250 of catch-up for four years instead of $7,500 — and every 401(k)/403(b) established after 12/29/2022 must auto-enroll 3–10% and auto-escalate to at least 10% starting 2025.
Single-Member LLC in 2026: Disregarded Entity, Corporate Election, and the S-Corp Reasonable-Comp Decision That Saves Self-Employment Tax
By default an LLC is disregarded to Schedule C and pays SE tax on all profit — elect S-corp via 8832/2553, pay yourself reasonable W-2 wages, and distributions escape SE tax when the salary is defensible.
Recordkeeping for Small Business in 2026: What to Keep, How Long, and the Digital Receipt Standard That Survives an Audit
The IRS needs adequate records per position — ordinary items 6 years from filing, payroll 4, property until disposition plus 6 — and a digital image counts only when indexed, legible, and retrievable.
Hiring Your First Employee in 2026: Payroll Registration, W-4 and I-9, Workers' Comp, and the First 30-Day Compliance Checklist
An employee is a registration before the first paycheck — EIN, state withholding and SUI, workers' comp bound, W-4 and I-9 in 3 days, new-hire report in 20 days, 941 deposits by EFTPS.
R&D Tax Credit for Small Business in 2026: How the Section 41 Payroll Offset Gives Startups Up to $500K Against Payroll Tax
Qualified research wages, supplies, and 65% of contract research generate a 14% ASC — and qualified startups can elect up to $500K per year against employer payroll on Form 8974.