What Startup Employees Should Know Before Selling Stock in a 2026 Tender Offer
A tender offer's ISO disqualifying-disposition income lands on your W-2 with no federal withholding — plan US estimated taxes before the window closes.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
How Sports Betting Winnings Are Taxed: W-2G Thresholds, the Session Method, and State Taxes on Out-of-State Bets
W-2Gs report single wagers, not net profit. IRS lets you net wins per session, deduct losses only if you itemize under the 90% cap, and file where you bet.
Self-Employment Tax Pricing: How to Build the 15.3% Into Your Rates
US self-employment tax is 15.3% on 92.35% of net profit — about 14.1% effective. Price it in with a five-step rate formula, not salary divided by 2,080.
Romania's E-Invoicing Clock Just Changed: What the 5-Working-Day RO e-Factura Deadline Means for Cross-Border Sellers
Romania's RO e-Factura deadline is now five working days, and non-resident VAT-registered sellers are explicitly in scope — with 15% penalties on both sides.
Pet Deposits vs. Pet Rent vs. Pet Fees: What You Can Actually Charge
Pet deposits are refundable and often capped; pet fees and pet rent are Schedule E income when received — IRS Pub 527 rules, state caps, and how to book each.
OFCCP's Section 503 Final Rule Takes Effect September 21, 2026: What Federal Contractors Must Strip From Their AAPs
OFCCP's Section 503 final rule takes effect September 21, 2026: Form CC-305, the 7% utilization goal and disability data collection end — the written AAP stays.
Montana's Homestead Property Tax Phase-In: Why Your Business Could Pay More in 2026
Montana's 2026 commercial rate drops to 1.50% below $2.27M, yet floating mills can still raise your bill — verify homestead and rental enrollment first.
Mobile Mechanic Bookkeeping: Van Build-Out vs. Lease, Parts Markup, and Pricing the Trip Charge
A $125 posted labor rate falls to $94 once drive time counts. Price the trip charge by zone, tier parts markup, and claim Section 179 on a 6,000-lb van.
Mississippi's Franchise Tax Is Almost Gone: What the 2026 Rate Cut Means for Your Corporation
Mississippi's franchise tax falls to $0.50 per $1,000 of capital over $100,000 for 2026, then repeals in 2028 — S corps still owe it at the entity level.
Former Employees Left Money in Your 401(k)? How to Find Them, Handle Uncashed Checks, and Document the Search
The DOL expects certified mail, record checks, beneficiary contact, and free online searches — and IRS Rev. Rul. 2019-19 taxes a 401(k) check never cashed.
Marshall Islands Just Rewrote Its Wage Tax Brackets: What Small Employers Need to Know for 2026
The Marshall Islands exempts the first $8,320 of annual wages from withholding tax in 2026 — top rate 12%, plus 8% MISSA and 3.5% Health Fund employer matches.
Manufacturer Coupons vs. Store Coupons: Which Discounts Actually Reduce the Taxable Sales Price
Manufacturer coupons stay taxable because the vendor reimburses you; store coupons cut the base. US rules for BOGO, double coupons, and booking each.