#tax-compliance
Tax Compliance
Stay compliant with tax regulations and filing requirements
H-1B 10万美元费用被推翻：第一巡回法院裁决对小雇主意味着什么
2026年7月24日，第一巡回法院驳回了暂缓执行马萨诸塞州地方法院关于撤销10万美元H-1B附加费裁决的请求，因此在政府上诉审理期间，该费用目前未被征收——但该裁决并非最终判决，有可能被推翻。
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.
2026年印度自由职业者税务迷宫：第44ADA条与GST门槛的实际运作方式
印度自由职业者面临两套相互独立的税务体系——第44ADA条推定所得税（总收入的50%，上限为750万卢比）和营业额达到200万卢比门槛时的GST注册——外加第194J条TDS预扣税，将两者混为一谈是最常见且代价高昂的错误。
Osek Patur 与 Osek Murshe：以色列自由职业者 12 万谢克尔增值税起征点详解
以色列自由职业者的年度开票收入一旦超过 12 万谢克尔，就必须从 osek patur（免增值税）状态转换为 osek murshe（征收增值税）状态，转换追溯至超过限额的日期。建筑师和律师等封闭列表中的职业，从收入第一谢克尔起就必须注册为 osek murshe。
斯里兰卡18%数字服务增值税：外国SaaS和应用卖家必须注册的须知
斯里兰卡现对非居民提供商向境内客户销售的数字服务征收18%增值税，年收入超过3600万卢比或季度收入超过900万卢比即需注册，自2026年7月1日起生效，按季度申报，并在触发门槛后三个月内完成注册。
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.
ATO利息不再可抵税：GIC和SIC现在对你的企业实际成本有多高
从2025年7月1日起，澳大利亚税务局的一般利息费用和短征利息费用不再可抵税——即使是旧税务债务也是如此。按GIC约11%的日复利计算，ATO债务的税后成本从大约7-8%跃升至全额标价。以下是发生日期规则的运作方式以及如何处理现有债务。
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.
IRS首部针对税务申报员的AI规则：第230号通告2026-19号警报对你企业的影响
2026年6月24日，IRS职业责任办公室发布了2026-19号警报，这是其根据第230号通告发布的首份AI指引。该指引要求AI输出须经人工审核、具备技术能力、安全处理客户数据、制定书面企业AI政策，并收取反映AI所节省时间费用的费用——以下是小企业主应向其申报员咨询的问题。