#finance
Finance
Essential finance concepts and practical insights for modern accounting
Texas Margin Tax 2026: Die Nullsteuerschwelle bei 2,47 Mio. USD gegenüber der E-Z-Berechnung bei 20 Mio. USD
Die Texas Margin Tax hat eine Nullsteuerschwelle von 2,47 Mio. USD und eine E-Z-Berechnung bei 20 Mio. USD mit 0,331 %. Erfahren Sie, welche Wahl passt, wie die Marge berechnet wird und welche Buchhaltung Sie in der richtigen Kategorie hält.
Treasurys umfassende Überarbeitung der Form 990-Transparenz: Was die Neufassung der Berichterstattung über staatliche Zuschüsse und fiscale Sponsorschaften 2026 für gemeinnützige Organisationen bedeutet
Das Finanzministerium hat 2026 die Berichterstattung auf Form 990 für staatliche Zuschüsse und fiscale Sponsorschaften neu geschrieben. Erfahren Sie, was die neuen Zeilen in Schedule I und Schedule R verlangen, wie Sie zweckgebundene staatliche Mittel offenlegen und welche Buchhaltung eine 990 vor einer Prüfung bewahrt.
Vietnams Steuerreform für Haushaltsunternehmen 2026: Wie das Dekret 68 mit Selbstdeklaration und gestaffelter E-Rechnungspflicht die Buchhaltung von 5 Millionen Haushaltsunternehmen verändert
Vietnam ersetzte 2026 die Pauschalsteuer für 5 Millionen Haushaltsunternehmen durch selbstdeklarierte Abgaben und gestaffelte E-Rechnungen. Erfahren Sie mehr über die Schwellenwerte des Dekrets 68, monatliche vs. vierteljährliche Meldung und das Hauptbuch, das ein Haushaltsunternehmen konform hält.
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.