Artículos
Practical guides to tax returns, bookkeeping, property, and business decisions.
87 artículosen todas las categorías.
La fecha límite fiscal del 31 de diciembre de 2026: 10 medidas que los dueños de pequeñas empresas no pueden dejar para abril
Qué debe ocurrir antes del 31 de diciembre, qué puede esperar hasta 2027 y las cifras de 2026 que cambiaron con la One Big Beautiful Bill Act.
2027 home price forecast: flat prices, 7% mortgages, and the tax rules that matter
What Fannie Mae, the MBA, Zillow and NAR expect for 2027 after mortgage rates passed 7%, plus the 2026 tax rules for homeowners and investors.
How to claim your child's Trump Account and the $1,000 deposit
Treasury opened a Trump Account for every eligible child on October 1, 2026. Here is how to claim it in the app, elect the $1,000 seed on Form 4547, check for the $250 Dell deposit, and set up family contributions.
Trump Account contributions for employees: Setting up a Section 128 plan
Employers can put up to $2,500 a year into employees' and their children's Trump Accounts free of income tax. Who can be covered, what it costs with FICA, the nondiscrimination tests, and a step-by-step setup for 2027.
El lado fiscal de una IPO: provisión, NOL y estructura
What an ASC 740 income tax provision includes, why loss-making companies still need one, how Section 382 can limit NOLs, the new income tax disclosures, and structure decisions before listing.
Acciones baratas (cheap stock): cómo documentar concesiones de opciones antes de una IPO
Why the SEC staff asks about equity grants made below the IPO price, how a 409A value differs from the ASC 718 fair value, and what a defensible grant file contains.
Por qué su auditor de la IPO no puede llevar sus libros
What SEC independence rules prohibit an IPO auditor from doing, the finance roles smaller companies are missing, and three ways to fill the gap without compromising the audit.
After the IPO: Financial close, SOX, and your finance team
10-Q and 10-K deadlines, SOX 302 certifications, when Section 404 reporting starts, and a 12-month plan to build a public-company close before listing.
Accounting problems that delay an IPO
Why 40% to 58% of recent IPOs disclosed a material weakness, the restatements and SEC comment topics that slow listings, and how to avoid them.
Pre-IPO bookkeeping cleanup for an S-1 and PCAOB audit
What an S-1 requires from your financial statements, the bookkeeping problems that slow a PCAOB audit, and a step-by-step cleanup order, including cheap stock and auditor independence.
Tramos de impuestos y deducción estándar de 2026
Los tramos federales de 2026, la deducción estándar, la deducción para personas mayores y el crédito tributario por hijos, con un ejemplo práctico de cómo se aplican realmente los tramos.
Trump Accounts for children: Contributions and eligibility
How the new Trump Accounts work, how to claim the $1,000 pilot deposit on Form 4547, how they compare with 529 plans and custodial Roth IRAs, and how employers can contribute $2,500 tax-free.
Impuestos de pequeñas empresas en 2026 bajo la OBBBA
Depreciación adicional permanente del 100%, deducción QBI permanente, deducción inmediata de I+D, umbral de $2,000 para el Form 1099 y un tope SALT más alto, explicados para pequeñas empresas.
QSBS after the OBBBA: Section 1202 changes
Section 1202 now excludes 50% of gain after three years, 75% after four, and 100% after five, with a $15 million cap and a $75 million asset test. What founders and investors need to know.
The 2026 SALT cap and PTET elections
How the higher 2026 SALT deduction cap and its phase-down above $505,000 work, when itemizing makes sense again, and when a pass-through entity tax election still saves money.
The $15 million estate and gift tax exemption in 2026
The 2026 estate and gift tax exemption is $15 million per person and is now permanent. Why most families still need a plan, how state estate taxes differ, and the moves that matter near the limit.
No tax on tips and overtime: How the 2025–2028 deductions work
Who can deduct tips (up to $25,000) and overtime pay (up to $12,500, or $25,000 joint), what counts, the income limits, and the records you need.
2026 Form 1099-NEC and 1099-K thresholds
Businesses now send 1099-NEC and 1099-MISC forms only for payments of $2,000 or more, and Form 1099-K is back to $20,000 and 200 transactions. Deadlines and a January checklist.
2026 IRS mileage rates: The mid-year increase and how to claim it
The 2026 business mileage rate rose from 72.5 to 76 cents per mile on July 1. How to split your miles, what your log needs, and how S corporation owners get reimbursed.
Got an IRS notice? What CP2000, CP14, and CP504 mean and how to respond
How to read the IRS notice in your hand, what the most common notices mean, how to answer a CP2000, when penalty relief is available, and when to bring in a CPA.
Section 174A: Immediate R&D expensing is back
Domestic research and software development costs are deductible again in the year you pay them. How Section 174A works and how to recover costs capitalized from 2022 through 2024.
Short-term rental taxes and material participation
How the seven-day average stay rule, material participation, and cost segregation with bonus depreciation let short-term rental losses offset other income, and the records that hold up in an audit.
Hiring your children in your business: The 2026 tax rules
How paying your children for real work shifts income out of your bracket, when wages are exempt from payroll tax, how much they can earn tax-free in 2026, and the records you need.
Selling a business: Asset vs. stock sale taxes
Why the structure of a sale can matter as much as the price: asset vs. stock sales, price allocation on Form 8594, C corporation double tax, installment sales, and a pre-sale checklist.
Opportunity Zones: The 2026 deadline and new rules
Gains deferred under the original Opportunity Zone rules become taxable on December 31, 2026. What that means for your 2026 return, and how the permanent program works from 2027.
Unfiled tax returns: How to catch up
What happens when you do not file, how many years the IRS usually wants, a step-by-step catch-up process, and how to handle the balance and penalties.
Nasdaq listing requirements in 2026: What changed for IPO candidates
Nasdaq's 2026 rule changes, including the $15 million minimum public float and the $25 million IPO minimum for China-based companies, and what they mean for your financial statements.
Puesta al día de libros contables: cómo actualizar sus libros antes de la temporada de impuestos
Señales de que sus libros necesitan una puesta al día, cómo funciona el proyecto paso a paso, cuánto tarda, qué hacer con los recibos faltantes y cómo mantenerse al día después.
Cómo funciona una firma de CPA en línea y cómo elegirla
Cómo es trabajar con una firma de CPA en línea, si puede encargarse de su estado, cinco cosas que debe verificar antes de contratarla y las señales de alerta que debe evitar.
When to hire a fractional CFO, and what one should deliver
The difference between a bookkeeper, controller, and CFO, the signs your business is ready for CFO-level support, what a fractional CFO delivers, and how to get value from the engagement.
Pagos de impuestos estimados y reglas de protección (safe harbor)
The two safe harbor tests that protect you from a penalty even if you owe a large balance in April, and why a strong current year is the scenario most likely to catch owners off guard.
Deducciones empresariales por comidas, viajes y vehículos
The current rules on the 50% meals limit, what counts as travel away from home, and the two vehicle-expense methods owners routinely mix up or apply inconsistently.
Cómo elegir una entidad para una startup con capital de riesgo
Why most institutional investors require a Delaware C-Corp before they will write a check, and what founders give up, and gain, by choosing that structure early.
LLC frente a S-Corp: qué estructura ahorra realmente más en impuestos
Las cuentas del impuesto sobre el trabajo por cuenta propia que hacen valiosa una elección de S-Corp, el punto en que deja de compensar el costo administrativo y cómo hacer los números de su propio negocio.
Section 179 frente a depreciación adicional para equipo
Two ways to accelerate a deduction on the same purchase, with different limits, different rules for losses, and different consequences if you sell the asset early.
Nexo multiestatal del impuesto sobre las ventas: qué genera realmente una obligación de presentar
Economic nexus thresholds, marketplace facilitator rules, and why growing revenue in a new state can create a registration obligation long before you open an office there.
Lista de verificación contable para la preparación de la IPO
Why GAAP conversion, audit-ready documentation, and control design have to start well before the S-1 is filed, and what usually gets discovered too late.
Home office deduction: Eligibility and records
Regular and exclusive use is a stricter test than most owners assume, and the simplified method is not always the better choice. A practical walkthrough of both methods.
Medidas fiscales de fin de año que debe tomar antes del 31 de diciembre
A prioritized checklist for owners and high earners, the deductions, elections, and cash moves that stop being available once the calendar turns.
Compensación razonable en una S-Corp: cómo fijar un salario de ejecutivo que el IRS respete
Why owner salary versus distribution is one of the most scrutinized decisions in a pass-through business, and how to document a defensible number.
La deducción QBI: cómo aprovechar correctamente el 20% de la Section 199A para entidades de transferencia
How the qualified business income deduction actually works, where the wage and UBIA limits bite, and the planning moves that protect it.
1099 frente a W-2: riesgo de clasificación de trabajadores en equipos en crecimiento
The tests regulators actually use, why misclassification is one of the most expensive payroll mistakes, and how to fix it before it compounds.
Reporte BOI: ¿quién debe presentarlo?
FinCEN's August 2026 final rule permanently exempts U.S. domestic companies from BOI reporting. Here is who the rule still applies to, and what to do if you filed under the old requirement.
Calendario y riesgos del intercambio 1031 para inversionistas de bienes raíces
The 45-day and 180-day clocks, the identification rules that trip up first-time exchangers, and how depreciation recapture changes the math.
Conceptos básicos de FBAR y FATCA para familias con cuentas en el extranjero
A practical starting point for households with foreign bank accounts, property, or family wealth, what has to be reported and when.
Business retirement plans: SEP, Solo 401(k), and SIMPLE IRA
A side-by-side comparison of the retirement structures owner-operators use most, and how contribution limits interact with owner compensation strategy.
The NY Pass-Through Entity Tax election: How it actually works
How New York's PTET election turns a capped personal SALT deduction into a fully deductible entity-level expense, and where the strategy commonly breaks down.
The Augusta rule: Renting your home to your business tax-free
How the 14-day home rental exclusion lets business owners collect tax-free rental income from their own business, and the documentation that keeps it defensible.
Estrategia fiscal de mitad de año para pequeñas empresas
A practical framework to review entity structure, estimated payments, and cash planning before year-end pressure.
Lista de preparación para el crédito de I+D
How product and engineering-driven companies can improve documentation and credit defensibility.
Segregación de costos: cuándo tiene sentido
A decision guide for real estate owners evaluating timing, audit posture, and expected after-tax benefit.
Audit, review, or compilation: Choosing the right level of assurance
Lenders and investors often say 'audited financials' when a review would actually satisfy the request, knowing the real requirement before scoping the work saves months and a lot of fee.
The monthly numbers that actually predict cash trouble before it happens
Most owners watch the bank balance and the bottom line of the P&L. Neither gives much warning. A handful of numbers, tracked monthly, usually do.
Tax deductions for freelancers and contractors
Quarterly estimates, the self-employment tax and QBI interaction, and the deductions freelancers routinely leave on the table, a practical starting point for anyone filing a Schedule C for the first time.
E-commerce taxes: Inventory, nexus, and Form 1099-K
Inventory accounting choices, multi-state sales tax nexus, and a 1099-K threshold that just changed back, what online sellers actually need to track.
Tax deductions for real estate agents
MLS dues, marketing spend, and mileage between showings add up fast for a 1099 agent, along with the S-Corp question once commission income becomes consistent.
Tax planning for solo and small medical and dental practices
Entity structure, equipment purchases, reasonable compensation, and retirement plan capacity, the planning questions that actually move the needle for a practice owner.
Tax strategies for restaurant and food service owners
Tip reporting, the FICA tip credit, food cost tracking, and the meals deduction limits that apply differently to owners than to customers.
Tax deductions for contractors and home service businesses
Vehicle and tool costs, subcontractor classification, and the quarterly estimate timing that catches seasonal trades off guard.
Tax planning for consultants and agency owners
Accounting method choice, contractor cost deductions, and the QBI phase-out that hits consulting harder than most other business types.
Tax deductions for rideshare, delivery, and gig economy drivers
Mileage tracking, the 1099 forms that show up from every platform, and the LLC question most first-year drivers ask too early or too late.
Tax strategy for content creators and online influencers
Business-vs-hobby status, production cost deductions, and the cross-border withholding issue that catches creators earning from international platforms off guard.
Tax planning for bootstrapped SaaS and software founders
LLC vs S-Corp for a profitable, self-funded software business, the Section 174 rule that just reversed itself, and owner compensation once the business is actually paying you.
Tax deductions for retail and boutique shop owners
Inventory shrinkage, seasonal buildup, and CAM charges hit a brick-and-mortar shop's cash and tax picture differently than an online store's, here's what actually matters.
Tax strategies for salon, spa, and personal care business owners
Booth rental classification, product versus service revenue, and the FICA tip credit, the recurring questions that show up in almost every salon and spa engagement.
Tax deductions for fitness studios and personal trainers
Membership revenue timing, contractor trainers versus employees, and certification costs, the planning questions specific to running a studio or a training practice.
Tax planning for small and solo law firms
Trust accounting discipline, entity structure, contingency fee timing, and reasonable compensation for partner-owners, the planning list specific to a small practice.
Tax strategies for property management companies
Trust account segregation, vendor 1099 issuance, and management fee revenue recognition, what a company managing other people's real estate needs to get right.
Tax deductions for photographers and creative freelancers
Equipment depreciation, event-based income timing, and licensing versus work-for-hire treatment, the planning questions specific to client-services creative work.
Tax planning for import/export and wholesale distribution businesses
Customs duties in cost of goods sold, inventory method at scale, and multi-state resale exposure, the planning list for a business buying and reselling goods across borders and states.
Tax compliance essentials for nonprofit organizations
Tax-exempt doesn't mean compliance-exempt, Form 990 filing tiers, unrelated business income, and donor acknowledgment rules every nonprofit founder should understand.
Tax deductions and structuring decisions for franchise owners
Franchise fee capitalization, multi-unit entity structuring, and the limits of a national franchisor's accounting system for your own tax planning.
Tax deductions for trucking and transportation owner-operators
The special per diem rate that beats the standard meals deduction, heavy vehicle depreciation, and the worker classification question at the center of the industry.
Bookkeeping for small businesses: A practical guide
What small business bookkeeping includes, the setup that makes it easy, the monthly routine that keeps it current, and when to get help.
Teneduría de libros frente a contabilidad: ¿cuál es la diferencia?
En qué se diferencian la teneduría de libros y la contabilidad, por qué esa línea importa para el costo y la calidad, y si su negocio necesita ambas.
¿Cuánto cuesta la teneduría de libros para una pequeña empresa?
Qué determina los precios de la teneduría de libros, cómo se fijan los paquetes mensuales y los proyectos de limpieza, y nuestras tarifas publicadas.
Cómo limpiar registros desordenados de QuickBooks
Señales de que su archivo de QuickBooks necesita una limpieza, los cinco pasos de una limpieza y cuándo hacerla usted mismo o delegarla.
How to reconcile bank accounts in QuickBooks Online
Step-by-step bank and credit card reconciliation in QuickBooks Online, and what to do when the difference isn’t zero.
10 common small business bookkeeping mistakes
The ten bookkeeping mistakes we fix most often, from mixing personal spending to expensing loan payments, and how to avoid them.
Monthly bookkeeping checklist for small businesses
The monthly close routine we run for clients: transaction review, reconciliation, payables and receivables, reports and tax readiness.
Bookkeeping for single-member LLCs
How to keep a single-member LLC’s books: separate accounts, a Schedule C chart of accounts, owner draws, estimated taxes and the S corporation question.
How to prepare your books for tax season
A six-step plan to get your books ready for your tax return: close every month, clean up problem accounts, review owner activity and hand off a package.
Cash basis vs. accrual basis bookkeeping
How cash and accrual bookkeeping differ, which businesses can use the cash method for taxes, and which basis fits your business.
When should a small business hire a bookkeeper?
The signs it’s time to stop doing your own books, how to compare the options, and what to ask before you hire.
Bookkeeping tips for real estate investors
Nine bookkeeping habits for rental property owners: property-level tracking, mortgage splits, security deposits, repairs vs. improvements and asset records.
E-commerce bookkeeping: Sales, fees, and refunds
How online sellers should record marketplace payouts, fees, refunds, cost of goods sold and sales tax so the books match 1099-Ks.
Understanding your profit and loss statement
How to read a Profit & Loss statement: revenue, gross margin, operating expenses and net income, what to compare, and what the P&L doesn’t show.
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