#entrepreneurship
Orientação financeira e dicas de contabilidade para empreendedores e startups
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.
A classificação incorreta de contratados pode custar mais de US$ 100.000 por trabalhador. Saiba como as regras do DOL de 2026 apertam os requisitos de classificação e por que setores desde serviços de entrega até tecnologia em saúde estão enfrentando grandes processos por reclassificação.
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.
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.
Corretores de empresas e consultores de M&A cobram comissões Double Lehman de 10% a 2% por faixa, mas pisos de taxa mínima, retenções não creditáveis, reembolso de despesas e cláusulas de cauda rotineiramente adicionam 5-20% sobre a porcentagem de taxa de sucesso cotada.
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.
NEC is for services, MISC is for rent and royalties — both to recipients by Jan 31, but NEC also files to IRS by Jan 31. Miss it and the $60–$310 per-form ladder starts.
The March 2025 interim final rule exempted domestic reporting companies — foreign-registered entities must still report within 30 days, update within 30 of any change, at $591 per day for willful failure.
Staking, airdrops, and hard forks are ordinary income at fair value when you gain dominion and control — and every crypto-to-crypto swap is a sale with proceeds, basis, and gain.
280A(g) excludes 14 or fewer rental days — but the business deduction still needs business purpose and fair venue comps. Keep the agenda, sign-in, photos, and rate memo or the rent is recharacterized.
Restaurant meals are back to 50% after the 2022 100% boost expired — the real test is whether each meal has amount, time, place, purpose, and business relationship plus your presence.
A Estônia adicionou uma sobretaxa de 2% sobre taxas de diretores (24% total) a partir de janeiro de 2026 e agora nega números de IVA para empresas e-Residentes sem vínculos econômicos reais — enquanto o imposto corporativo de 0% sobre lucros retidos permanece. Aqui está o que muda para proprietários de OÜ estonianos.
