#finance
Finance
Essential finance concepts and practical insights for modern accounting
テキサス州マージン税2026：247万ドルの非課税基準額と2,000万ドルのE-Z簡易計算
テキサス州マージン税には247万ドルの非課税基準額と、0.331%の税率で2,000万ドルまで利用できるE-Z簡易計算があります。どの選択が適切か、マージンの計算方法、そして正しい区分を維持するための簿記について学びましょう。
財務省のForm 990透明性改革：2026年の政府助成金および財政スポンサーシップ報告の書き換えが非営利団体に意味すること
財務省は2026年に政府助成金と財政スポンサーシップに関するForm 990の報告を書き換えました。新しいSchedule IおよびSchedule Rの行で何が要求されるか、寄付者指定のある政府資金の開示方法、そして990が監査の引き金とならないようにする簿記について学びます。
ベトナムの2026年事業者税制改革：政令68号の自己申告申告と収入区分に基づく電子請求書義務が500万の個人事業主の記帳をどう変えるか
ベトナムは2026年、500万の個人事業主に対する推定課税を自己申告申告と収入区分に基づく電子請求書義務に置き換えました。政令68号の基準、月次・四半期申告、および個人事業主のコンプライアンスを維持する帳簿について解説します。
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.