#business
Business finance strategies and accounting best practices for success
Average shrink is 1.4–1.6% of sales — booked as extra COGS only after a count. Stratify cycle counts by ABC, reconcile 3PL before booking, and show the reserve honestly every month.
Underpayment interest is daily and quarterly — hit the 100%/110% or 90% harbor and pay the right amount by April 15, June 15, September 15, and January 15, or use Schedule AI for seasonal income before Form 2210 bills you.
An unpaid invoice isn't automatically a deduction for cash-basis businesses and worthlessness must be proven in the year claimed — document business character, collection efforts, and the specific charge-off before December 31.
Deduct premiums on Schedule 1, get reimbursed via ICHRA/QSEHRA, or take the premium tax credit — never two for the same dollar. Master the month-by-month coordination and circular math that prevents double benefits.
The $100K-or-200 shorthand is wrong in most states in 2026 — many repealed the transaction test and three big states use $500K. Track gross by state and channel before the notice does.
Federal relief says $5,000 but most states still require $600 — a form in the mailbox may be state-driven. Reconcile per-TPSO gross to taxable income and don't pay tax on mis-coded reimbursements.
La Decisione del Tesoro 10050, efficace dal 10 luglio 2026, introduce il primo aggiornamento sostanziale in tre decenni alla normativa sui Qualified Domestic Trust (QDOT). Ecco perché la deduzione coniugale illimitata esclude i coniugi non cittadini, cosa richiede un QDOT — un trustee statunitense, un'elezione affermativa sul Modello 706 e una garanzia per trust superiori a 2 milioni di dollari — e quali quattro correzioni procedurali apportano le nuove norme per le successioni dei titolari di imprese.
Solo owner with $140K profit can do $28K SEP, $35K Solo 401(k), or $16K SIMPLE — same profit, different deductions. Match the plan to employees, profit, and whether you need the deduction by December 31 or April 15.
La definizione aggiornata di 'salutare' della FDA diventa obbligatoria il 25 febbraio 2028: i prodotti devono apportare una quantità significativa da un gruppo alimentare e rimanere al di sotto del 10% del VG per i grassi saturi, del 15% del VG per il sodio e del 10% del VG per gli zuccheri aggiunti per porzione. Ecco chi guadagna l'idoneità, chi la perde, i costi di conformità (~$20 per UPC per gli aggiornamenti delle etichette, ~$1 milione per formula riformulata) e una tempistica pratica per le piccole aziende alimentari.
199A's 20% QBI deduction sunsets after 2025 as written — model the cliff by your actual capped deduction and marginal rate, revisit salary and retirement timing, and track W-2/UBIA for a retroactive extension.
A small building's first-year deduction can triple with cost segregation — reclassify 5-year, 7-year, and 15-year pieces, elect Section 179/bonus where it helps, and document the allocation the ATG expects.
Since 2022 research costs must be capitalized over 5 years — software included — midpoint in year one. Track domestic vs foreign, build the amortization schedule, and be ready for OBBBA's retroactive expensing.
