#entrepreneurship
Entrepreneurship
Financial guidance and accounting tips for entrepreneurs and startups
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.
Nesprávna klasifikácia nezávislých dodávateľov: Prečo jedna spoločnosť s parkovacími miestami zaplatila 6 miliónov dolárov a čo znamenajú pravidlá DOL z roku 2026 pre váš nábor
Nesprávna klasifikácia dodávateľa môže stáť viac ako 100 000 dolárov na pracovníka. Zistite, ako pravidlá DOL z roku 2026 sprísňujú požiadavky na klasifikáciu a prečo priemyselné odvetvia od doručovacích služieb až po zdravotnícke technológie čelia veľkým súdnym sporom o reklasifikáciu.
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.
Čo vás skutočne stojí predaj firmy: Maklérske poplatky, Lehmanova formula a skryté náklady
Obchodní makléri a poradcovia v oblasti fúzií a akvizícií účtujú dvojitú Lehmanovu províziu vo výške 10 % až 2 % podľa úrovní, ale minimálne poplatky, nezapočítateľné zálohy, preplatenie výdavkov a dočasné doložky bežne pridávajú 5 – 20 % k uvedenému percentuálnemu poplatku za úspech.
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.
Form 1099-NEC vs. 1099-MISC in 2026: $600 Thresholds, January 31 Deadlines, and the $50–$310 Per-Form Penalty Ladder
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.
Beneficial Ownership Reporting in 2026: Who Must File BOI With FinCEN, What Changed After the Court Challenges, and Late Penalties of $591 Per Day
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.
Crypto Taxes in 2026: Staking Rewards, Airdrops, Hard Forks, and Why Every Swap Is a Taxable Disposition
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.
The Augusta Rule in 2026: How Section 280A(g) Lets Homeowners Rent to Their Business for 14 Days Tax-Free — and When It Triggers an Audit
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.
Business Meals in 2026: What Is 50% Deductible After the Temporary 100% Expired and How to Document Business Purpose
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.
Estónske e-Rezidenstvo v roku 2026: Nová 2% daň z poplatkov členom správnej rady, pravidlá VAT týkajúce sa ekonomickej podstaty a čo stále funguje
Estónsko od januára 2026 zaviedlo 2% príplatok k poplatkom členov správnej rady (spolu 24%) a odopiera pridelenie DIČ pre DPH spoločnostiam e-Rezidentov bez skutočných ekonomických väzieb – 0% daň z príjmu právnických osôb z nerozdeleného zisku však zostáva. Tu je prehľad zmien pre vlastníkov estónskych OÚ.