#business
Business finance strategies and accounting best practices for success
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The $100K-or-200 shorthand is wrong in most states in 2026 — many repealed the transaction test and three big states use $500K.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.
Treasury Decision 10050, účinná od 10. júla 2026, prináša prvú zásadnú aktualizáciu predpisov o Kvalifikovanom domácom truste (QDOT) za tri desaťročia. Tu je dôvod, prečo neobmedzený manželský odpočet vylučuje manželov bez amerického občianstva, čo QDOT vyžaduje — amerického správcu trustu, aktívnu voľbu v priznaní Form 706 a zabezpečenie pri trustoch nad $2 milióny — a ktoré štyri procesné opravy nové pravidlá prinášajú pre pozostalosti majiteľov firiem.
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.
Aktualizovaná definícia pojmu „zdravé“ od FDA sa stáva povinnou 25. februára 2028: produkty musia obsahovať zmysluplné množstvo z niektorej potravinovej skupiny a zostať pod 10 % DV nasýtených tukov, 15 % DV sodíka a 10 % DV pridaných cukrov na porciu. Tu je prehľad toho, kto získava oprávnenosť, kto ju stráca, koľko stojí súlad (~$20 na UPC za aktualizáciu označenia, ~$1M na preformulovanú receptúru) a praktický harmonogram pre malé potravinárske firmy.
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.
Servisná flotila s 10 vozidlami, ktorá minie na GPS sledovanie približne 1 000 $ ročne, si zvyčajne vráti 15 000 až 30 000 $ na úsporách paliva, práce a poistenia, pričom väčšina firiem dosiahne kladné ROI do 7 až 12 mesiacov.
