#finance
Finance
Essential finance concepts and practical insights for modern accounting
Texas Margin Tax 2026: De Vrijstellingsdrempel van $2,47M versus de E-Z-Berekening tot $20M
De Texas margin tax heeft een vrijstellingsdrempel van $2,47M en een E-Z-berekening tot $20M tegen 0,331%. Ontdek welke keuze past, hoe de marge wordt berekend en welke boekhouding u in de juiste categorie houdt.
De transparantieherziening van Formulier 990 door het Ministerie van Financiën: wat de herschrijving van de rapportage over overheidssubsidies en fiscaal sponsorschap in 2026 betekent voor non-profitorganisaties
Het Ministerie van Financiën herschreef in 2026 de rapportage op Formulier 990 voor overheidssubsidies en fiscaal sponsorschap. Lees wat de nieuwe regels op Schema I en Schema R vereisen, hoe u donateurbeperkte overheidsmiddelen moet openbaar maken, en welke boekhouding een 990 kan behoeden voor een audit.
De Belastinghervorming voor Huishoudelijke Bedrijven in Vietnam in 2026: Hoe het Zelfaangifte- en Omzetgebaseerde E-factuursysteem van Besluit 68 de Boekhouding voor 5 Miljoen Bedrijfshuishoudens Verandert
Vietnam verving in 2026 de forfaitaire belasting voor 5 miljoen bedrijfshuishoudens door zelfaangifte en gedifferentieerde e-facturen. Leer de drempels van Besluit 68, maandelijkse versus kwartaalaangifte, en het grootboek dat een bedrijfshuishouden compliant houdt.
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.