#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.
独立承包商错误分类：为何一家停车位公司支付600万美元，以及2026年DOL新规对你招聘的影响
承包商错误分类可能导致每位工人损失超过10万美元。了解2026年DOL新规如何收紧分类要求，以及为何从配送服务到医疗科技等行业正面临大规模重新分类诉讼。
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.
出售企业实际成本：经纪人费用、雷曼公式和隐性成本
企业经纪人和并购顾问按双雷曼公式收取佣金，从10%递减至2%按层级计算，但最低费用下限、不可抵扣的预聘费、费用报销和尾随条款通常会在报价的成功费百分比基础上额外增加5-20%。
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.
2026年爱沙尼亚电子居民：新的2%董事会费税、增值税实质规则以及仍然有效的部分
爱沙尼亚自2026年1月起对董事会成员费征收2%的附加费（总计24%），并拒绝向没有真实经济联系的电子居民公司发放增值税号——但留存利润0%公司税依然保留。这对爱沙尼亚OÜ所有者意味着什么变化。