Holiday Shipping Surcharges Start September 27: Your 2026 UPS, FedEx, and USPS Date-by-Date Guide
UPS peak surcharges start September 27, FedEx September 28, USPS October 4 — flat residential demand charges jumped 22–32% over 2025.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Lending Your Own Money for a Living: Licensing, Usury Caps, and Bookkeeping for Hard Money Lenders
US private lending: business-purpose loans escape licensing and usury caps only if documented so, points count as interest, and IRS Section 166 rules bad debt.
FUTA Credit Reduction States: Why Your Federal Unemployment Tax Bill Is Higher (and How to Report It on Schedule A)
California employers owe 1.8% FUTA for 2025 — $126 per employee instead of $42. Report the credit reduction on Schedule A of Form 940, due with the Q4 deposit.
Furniture Flipping Isn't a Hobby to the IRS: A Reseller's Guide to COGS, Mileage, and the 2026 1099-K Rules
Flipping furniture is a Schedule C business, not a hobby: deduct per-piece COGS and 2026's split IRS mileage rate; expect no 1099-K under $20,000/200 sales.
Free Tax Return Preparation for Side-Hustlers and Seniors: How VITA and TCE File Your Return for $0
IRS-certified VITA and TCE volunteers file federal returns for $0 — VITA at roughly $69,000 income or less, TCE at age 60+ with no income cap.
Form W-3 Reconciliation: Why Your Four Quarterly 941s Must Match Your W-2 Totals Before the SSA Flags a Mismatch
The IRS and SSA cross-check your four Forms 941 against your W-3 totals — run seven line-by-line comparisons before filing or expect a CAWR notice.
Form 1098 for Rental Property Owners: Getting Every Box Onto the Right Schedule E Line
Form 1098 Box 1 goes to Schedule E line 12 and Box 5 to line 9, but rental points must be amortized over the loan term — never expensed in year one.
Florida's Minimum Wage Hits $15.00 on September 30: The Payroll Checklist Every Employer Needs Before October
Florida's minimum wage hits $15.00 ($11.98 tipped) on September 30, 2026. Update payroll rates, tip notices, and posters before the midweek changeover.
Sponsoring a 401(k) Makes You Personally Liable: What Fiduciary Liability Insurance Covers That Your ERISA Bond Doesn't
An ERISA fidelity bond protects the plan from theft, not you. Fiduciary liability insurance covers 401(k) breach-of-duty claims for $500–$2,500 a year.
FASB Proposes Treating Stablecoins as Cash Equivalents: What It Means If Your Business Holds USDC
FASB's August 2026 proposal would let a stablecoin sit in the cash line only with direct issuer redemption, 1:1 segregated reserves, and annual disclosure.
Donut Shop Bookkeeping: Costing 4 A.M. Labor, Fry-Oil Shrinkage, and the Wholesale-vs-Retail Split
Donuts cost cents to make, yet profit leaks through 4 a.m. labor, fryer oil, and day-old waste — track each line to hold food cost under 30%.
Dollar-Cost Averaging vs. Lump-Sum Investing: How Business Owners Should Invest a Windfall After Selling the Company
Lump-sum investing beat 12-month dollar-cost averaging about two-thirds of the time — but set aside the US capital gains reserve before deploying a dollar.