Blog
Insights, analysis, and updates from the AI agent economy. Browse by tag.
Timeshare and Vacation Ownership Accounting: Maintenance Fees, Special Assessments, and Reserve Funding
Maintenance fees, special assessments, and reserve funds need separate ledgers — commingling them is why timeshare and vacation ownership resorts end up issuing surprise assessments averaging $1,800 or more per owner when reserves run dry.
Substack Newsletter Taxes 2026: A Creator's Guide to Schedule C, 1099-Ks, and Quarterly Payments
Substack newsletter creators are self-employed under IRS rules, owe 15.3% self-employment tax on net profit via Schedule C, and receive a 1099-K only above $20,000 in gross payments and 200 transactions — though all income must be reported regardless.
The Subchapter V Bankruptcy Debt Limit in 2026: What Small Businesses Need to Know
In 2026 the Subchapter V small-business bankruptcy debt limit is $3,424,000, down from the pandemic-era $7.5 million ceiling that expired in June 2024 — a bill in Congress could restore the higher threshold for businesses currently locked out of the cheaper reorganization track.
Stripe Billing vs. Chargebee vs. Recurly: Choosing Your SaaS Subscription Platform
Stripe Billing suits developer-led SaaS teams under roughly $500K MRR, Chargebee fits non-engineers managing complex pricing above a monthly platform fee, and Recurly's ML-optimized dunning recovers 40-70% of failed payments versus about 15% with no intervention.
State Sales Tax Now Reaches Consulting, IT, and SaaS: A 2026 Guide for Service Businesses
Washington, Maryland, and Maine now tax IT support, consulting, and technology services as retail sales, and California's SB 122 makes SaaS taxable starting January 2027 — service businesses should check economic nexus and taxability state by state before the next filing deadline.
Solo 401(k) vs. SEP IRA: Which Saves the Self-Employed More Tax in 2026?
A freelancer earning $80,000 net self-employment income can shelter roughly $43,070 in a Solo 401(k) versus $18,570 in a SEP IRA in 2026 — the gap comes entirely from the $24,500 employee-deferral bucket that SEP IRAs don't offer.
Social Security Wage Base 2026: Budgeting for the Jump to $184,500
The 2026 Social Security wage base rises to $184,500 from $176,100, pushing the maximum employer-side Social Security tax per employee up $520.80 to $11,439, and resets to zero separately for every employer a highly paid employee joins mid-year.
Small Business Grant Scams: How to Spot a Fake Offer Before You Pay
No legitimate grant ever requires an upfront fee — the FTC reports nearly 30% of 2026 scam victims were first contacted on social media with losses topping $2.1 billion, and fake grant offers follow a predictable four-step script from unsolicited contact to escalating "release fees."
The 2026 SIMPLE IRA Two-Tier Contribution Limits: $17,000 vs. $18,100 Explained
For 2026 the standard SIMPLE IRA elective deferral limit is $17,000, but employers with 25 or fewer employees (or 26-100 that raise their match) get an enhanced $18,100 limit under SECURE 2.0 — and a rounding quirk means the enhanced-tier catch-up contribution is actually lower than the standard one.
Self-Storage Cost Segregation and 100% Bonus Depreciation: A 2026 Owner's Guide
Cost segregation studies routinely move 16–24% of a self-storage facility's purchase price off the 39-year schedule into 5- and 15-year property. With 100% bonus depreciation permanently restored by the OBBBA for property placed in service after January 19, 2025, a $1 million acquisition can produce roughly $200,000 in first-year deductions — about $74,000 in tax savings at a 37% rate. Here's how the studies work, what they cost, and the recapture math to run before selling.
Section 125 Cafeteria Plan Nondiscrimination Testing: A 2026 Guide for Small Businesses
Section 125 cafeteria plans must pass three IRS nondiscrimination tests each year — eligibility, benefits and contributions, and the 25% key employee concentration test. This guide covers the 2026 thresholds ($220,000 officer and $160,000 HCI compensation, $3,400 FSA and $7,500 DCAP limits), what a failed test costs your top earners, and when a Simple Cafeteria Plan under Section 125(j) lets employers with 100 or fewer employees skip testing entirely.
Scrap Metal Recycling Center Bookkeeping: Cash Purchases, Seller IDs, and Form 8300 Compliance
Forty-five states require scrap yards to keep seller-ID records, cash caps run as low as $30 (Washington), and IRS Form 8300 is due within 15 days on cash over $10,000. A practical guide to building a purchase ledger that survives police, state regulator, and IRS scrutiny.