#self-employment
Self-Employment
Learn about self-employment taxes, LLC owner compensation, and freelancer financial management
The AI Orchestrator Premium: Why Some Freelancers Are Earning 34% More in 2026 (and Others Are Earning Less)
Upwork's Future Workforce Index 2026 finds freelancers doing AI-related work earn 34% more per hour, with earnings on complex AI work up 45% year-over-year while per-contract pay for commodity generative-AI gigs fell 13% — here's what the "AI Orchestrator" split means for freelancers and indie developers, and how to land on the right side of it.
NIST CSWP 50: The First Federal Cybersecurity Guide Written for Businesses of One
NIST's draft CSWP 50, released April 2026, is the first federal cybersecurity guidance written explicitly for non-employer firms — the 28+ million U.S. businesses with zero employees. Here's what changed from the 2009 guidance, how the CSF 2.0 six functions translate to a solo operation, and a 30-minute checklist to act on today.
North Carolina's HB 372 Home-Based Business Fairness Act: What Home Entrepreneurs Need to Know
North Carolina's HB 372, signed July 7, 2026 as Session Law 2026-51, bars cities from requiring permits, licenses, or rezoning for "no-impact" home-based businesses. Here's who qualifies, what cities can still regulate, and how the change affects your bookkeeping.
The 1099 Threshold Is Now $2,000: What OBBBA Changes for Small Businesses in 2026
OBBBA raises the federal 1099-NEC and 1099-MISC filing threshold from $600 to $2,000 for payments made in 2026, with annual inflation indexing starting in 2027. The income stays taxable either way, some states still require reporting at $600, and per-contractor totals — not per-invoice amounts — determine whether you file.
West Virginia's New Cottage Food Permit: How SB 44 Lets Home Producers Sell Pickled, Fermented, and Refrigerated Foods
West Virginia's Senate Bill 44, effective June 12, 2026, created a potentially hazardous cottage food vendor permit that lets home producers legally sell pickled and fermented vegetables, acidified salsas and hot sauces, kombucha, and refrigerated items like custards and cream pies. The permit requires a kitchen inspection, food safety training, a WVDA permit, and water testing for kitchens on private wells, while raw meat, poultry, seafood, and Grade A dairy remain prohibited under both cottage food tiers.
The Netherlands Is Cutting the Zelfstandigenaftrek Again: What ZZP Freelancers Should Budget for in 2026 and 2027
The Dutch zelfstandigenaftrek drops from €2,470 in 2025 to €1,200 in 2026 and €900 in 2027 — an 88% reduction since 2020's €7,280. For a ZZP freelancer with €50,000 profit, the 2026 cut alone adds roughly €400–€480 in tax, compounded by the MKB-winstvrijstelling falling to 12.70%. Here's the full phase-down schedule and five concrete budgeting steps.
Washington Just Doubled the B&O Tax Filing Threshold — Here's What Actually Changes for Your Business
Effective July 1, 2026, Washington raised the B&O tax filing threshold from $125,000 to $250,000 in annual gross income and increased the small business credit caps to $375/month for service businesses and $125/month for nonservice businesses — here's who can stop filing, who still owes nothing, and what obligations remain.
Whigham v. Commissioner: Why Home Equity Can Sink a 'Currently Not Collectible' Claim With the IRS
In Whigham v. Commissioner (T.C. Memo. 2026-55), the Tax Court upheld an IRS levy against a taxpayer with a genuine hardship story because he held over $190,000 of equity across four properties and offered no proof it was inaccessible. This guide explains how Reasonable Collection Potential values real-estate equity at roughly 80% of fair market value, why bare hardship assertions fail Currently Not Collectible reviews, and what documentation self-employed taxpayers need before a CDP hearing.
Autónomo Taxes in Spain: Cuotas by Real Income, IRPF Withholding, and the €80 Flat Rate Explained for 2026
Spain's autónomo cuota is income-based across 15 tiers (roughly €205 to €1,606/month at a 31.5% rate), reconciled after your annual tax return via regularización. New freelancers can pay a flat €80/month for 12 months and withhold IRPF at a reduced 7% instead of 15% — but choosing 15% once forfeits the reduced rate. Here's how the 2026 rules fit together.
Edmund Ha v. Commissioner: Why a Detailed Mileage Log Still Lost a $76,000 Deduction Fight
In Edmund Ha v. Commissioner (June 2026), the Tax Court allowed just $711.60 of $59,866 in claimed travel and meal deductions and denied a $16,325 vehicle deduction entirely, because Section 274(d) bars courts from estimating these expenses without contemporaneous records of amount, time, place, and business purpose — while the same taxpayer's $13,328 home office deduction survived under the ordinary Cohan rule.
IRS Raises the Business Mileage Rate to 76 Cents Mid-Year: How to Handle a Split-Rate 2026
Effective July 1, 2026, the IRS raised the standard business mileage rate from 72.5 to 76 cents per mile — only its second mid-year change since 2011. Here's how the split-rate year affects your deduction, what your mileage log must show, and when the new rate applies to reimbursements.
She Claimed $3,900 in Gas on Under $40 of Receipts: What a Tax Court Loss Teaches Every Side Hustler About Recordkeeping
In Lucas v. Commissioner (T.C. Memo. 2026-22), the Tax Court disallowed ~$30,000 in Schedule C losses from an informal caregiving side hustle — gas receipts under $40 against $3,900 claimed — and upheld 20% accuracy penalties. Here's the three-factor business test, the Cohan rule's hard limits, and the recordkeeping habits that would have changed the outcome.