H-2A and H-2B Visas in 2026: A Small Employer's Guide to Costs and Compliance
US H-2A and H-2B visas in 2026: DHS caps, per-worker costs, and payroll/tax compliance small employers must budget for.
#bookkeeping
Bookkeeping
Modern bookkeeping techniques using plain-text and automated workflows
Home Health Agency Billing Under PDGM: How the 30-Day Payment Period and 5-Day NOA Deadline Determine What Medicare Pays
PDGM prices every home health claim in 30-day case-mix periods, docks roughly 1/30th of the period's payment per day for a late Notice of Admission, and switches to a flat per-visit rate if a period falls under its LUPA visit threshold.
Why Your Homeowners Policy Won't Cover Your Home-Based Business (and What to Buy Instead)
A standard homeowners policy caps business-property coverage around $1,500 and excludes business liability entirely, which is why most home-based businesses need a Business Owner's Policy (avg. $35/month) or a professional liability add-on.
Independent Driving School and Driver's Education Bookkeeping: Prepaid Lesson Packages and Deferred Revenue, Dual-Control Vehicle Fleet, Instructor Classification, and the KPIs Every Owner Should Track
Prepaid lessons are deferred revenue — track per student, accrue fleet and brake reserves per hour, classify instructors on control not preference, and run on revenue per vehicle hour.
The IRS's 10-Return E-File Mandate Is Catching Small Businesses Off Guard
The IRS now requires e-filing once a business issues 10 or more information returns combined — W-2s, 1099-NECs, 1099-MISCs and more, all counted together. Here's how to count correctly, the $340-per-return penalty for 2026-year returns, when a Form 8508 hardship waiver actually applies, and how to e-file free through IRIS.
Organized Retail Crime and Theft-Aggregation Laws: A Small Retailer's Guide
More than 30 states now let prosecutors combine multiple small thefts into one felony charge under aggregation laws, making dated incident logs and police reports essential for both prosecution and the IRC §165 business theft-loss tax deduction.
Parking Garage Bookkeeping: Reconciling Cash, Card, and Validation Revenue
How parking lot and garage operators reconcile entry/exit counts, cash drops, and card settlements to catch revenue leakage, plus correct accounting for monthly permits and validations.
Fitness Studio and Personal Trainer Bookkeeping: Deferred Revenue, Instructor Pay, and the KPIs That Matter
Prepaid training packages are a liability, not income — how fitness studios should use deferred revenue accounting, classify instructors under the FLSA economic-reality test, and track the KPIs, like the 70–75% class utilization benchmark, that separate profitable studios from struggling ones.
Petting Zoo and Mobile Animal Encounter Bookkeeping: Schedule C vs. Schedule F, USDA Licensing, and Sales Tax
Petting zoo admission fees are Schedule C income, not Schedule F farm income — a split that affects self-employment tax, the farmer estimated-tax exception, and audit risk. This guide covers the USDA APHIS Class C exhibitor license ($30–$300/year), liability insurance from $545–$780/year, state admissions-tax traps for mobile trailers, and how to keep agritourism books separate from the farm ledger.
Portable Benefits for Independent Contractors: A Guide to the New State Laws
Utah, Alabama, Tennessee, Georgia, and West Virginia now let businesses contribute to an independent contractor's portable benefit account without that contribution counting as evidence of employment. How the state safe harbors work, what Utah's 50% tax credit (up to $2,000 per contractor) covers, and how to track contributions in your books.
Powerboat and Pontoon Rental Bookkeeping: Schedule C, Depreciation, and Seasonal Cash Flow
Powerboat and pontoon rental income is reported on Schedule C, not Schedule E, which subjects net profit to the full 15.3% self-employment tax — a distinction that shapes how these seasonal businesses should handle depreciation, off-season cash reserves, and an eventual S-corp election.
The New 1% Remittance Tax: What Small Business Owners Sending Money Abroad Need to Know
A 1% federal excise tax applies to cash-funded international money transfers starting January 1, 2026, but bank, debit, and credit card transfers are exempt — here's how small businesses can avoid it.