#finance
Finance
Essential finance concepts and practical insights for modern accounting
Taxe sur la marge du Texas 2026 : Le seuil sans impôt de 2,47 M$ contre le calcul E-Z à 20 M$
La taxe sur la marge du Texas a un seuil sans impôt de 2,47 M$ et un calcul E-Z à 20 M$ à 0,331 %. Découvrez quelle élection vous convient, comment la marge est calculée et la comptabilité qui vous maintient dans la bonne catégorie.
La refonte de la transparence du formulaire 990 par le Trésor : ce que la réécriture de 2026 sur les subventions gouvernementales et le parrainage fiscal signifie pour les organismes à but non lucratif
Le Trésor a réécrit la déclaration du formulaire 990 pour les subventions gouvernementales et le parrainage fiscal en 2026. Découvrez ce que les nouvelles lignes des annexes I et R exigent, comment divulguer les fonds gouvernementaux soumis à des restrictions du donateur, et la tenue de livres qui empêche un 990 de déclencher un audit.
La réforme de l'impôt sur les ménages commerçants au Vietnam en 2026 : comment le décret 68, avec sa déclaration spontanée et son obligation de facturation électronique par tranches de revenus, modifie la tenue de livres pour 5 millions de ménages commerçants
Le Vietnam a remplacé l'impôt forfaitaire pour 5 millions de ménages commerçants par une déclaration spontanée et des factures électroniques par tranches de revenus en 2026. Découvrez les seuils du décret 68, la déclaration mensuelle ou trimestrielle, et la tenue de livres qui maintient un ménage commerçant en conformité.
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.