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Guides · US Tax

US Tax guides

364 plain-English guides on us tax, each one ending in what to do next.

All Cross-BorderUS TaxCanadian TaxSmall Business & BookkeepingCFO & AdvisoryTax Planning

Page 8 of 16, newest first.

US Tax

E-Commerce Entity Structure: LLC vs S-Corp and When to Switch

An LLC protects your personal assets but doesn't change your tax bill by itself. A single-member LLC is a liability shield, not a tax election; by default.

Sep 4, 2026
US Tax

Selling Internationally from the US: Customs, Duties, VAT, and How to Stay Compliant

Selling into the EU or UK means charging foreign VAT at checkout, not just shipping the package. Selling into the EU: VAT is due on every consignment.

Sep 4, 2026
US Tax

E-Commerce Inventory Accounting: COGS, FIFO vs Average Cost, and When UNICAP Applies

Cost of goods sold is the single biggest deduction most online sellers have, and the costing method you pick changes taxable income every year.

Sep 4, 2026
US Tax

Estimated Taxes for E-Commerce Sellers: Quarterly Payments, Self-Employment Tax, and How to Calculate

No employer is withholding tax from your store's income, which means you owe it yourself, four times a year. Self-employment tax runs 15.3% (12.4% Social.

Sep 4, 2026
US Tax

E-Commerce Sales Tax Nexus: When Your Online Store Owes Tax in Another State

Economic nexus means an online store can owe sales tax in a state it has never set foot in. Here's how the thresholds work and when to register.

Sep 4, 2026
US Tax

Shopify Bookkeeping: Chart of Accounts, Payment Reconciliation, and Sales Tax Tracking

Shopify's default reports don't map cleanly to a proper set of books. Here's the chart of accounts and reconciliation process that actually works.

Sep 4, 2026
US Tax

E-Commerce Tax Deductions: Home Office, Shipping, Software, and What the IRS Actually Allows

Most online sellers under-deduct because they don't know what counts, or over-deduct because they don't know where personal use disqualifies an expense.

Sep 4, 2026
US Tax

Year-End Tax Planning for E-Commerce: Inventory Write-Offs, Equipment Purchases, and Retirement Contributions

The moves that actually lower your e-commerce tax bill happen before December 31, not after. A physical inventory count before year-end lets you write down.

Sep 4, 2026
US Tax

Cost Segregation for Franchise Build-Outs: QIP, Tenant Allowances, and First-Year Depreciation

Franchise build-out costs are split across several depreciation categories. Qualified Improvement Property (QIP), meaning.

Sep 4, 2026
US Tax

Franchise Payroll Tax Management: FICA, FUTA, Tip Credits, and Multi-Location Strategies

Franchise owners face layered payroll tax obligations across locations and states. Franchise owners owe employer FICA of 7.65% on every dollar of wages.

Sep 4, 2026
US Tax

Franchise Entity Structure: Sole Prop vs LLC vs S-Corp for Single and Multi-Unit Owners

A franchise comes with a contract that may dictate the entity type, restrict ownership changes, and require franchisor approval before you restructure.

Sep 4, 2026
US Tax

Restaurant Franchise Tax Rules: Meals, Tips, Smallwares, and Industry-Specific Deductions

Restaurant franchises face tax rules that other businesses never encounter. Restaurant franchises benefit from a unique set of tax provisions.

Sep 4, 2026
US Tax

Franchise Initial Fee Amortization: IRC 197 Intangibles, Anti-Churning Rules, and First-Year Startup Costs

The initial franchise fee is a Section 197 intangible amortized over 15 years. The initial franchise fee is a Section 197 intangible, amortized ratably over.

Sep 4, 2026
US Tax

Tax Planning for Multi-Unit Franchise Operators: Cost Segregation, Section 179, and Structural Strategy

Multi-unit franchise operators can stack cost segregation, Section 179 deductions, and intercompany structures to reduce tax across an entire portfolio.

Sep 4, 2026
US Tax

Retirement Plans for Franchise Owners: SEP-IRA, Solo 401(k), and Defined Benefit Options

Franchise owners have retirement plan options that shelter $23,500 to $200,000+ per year from taxes. For single-unit franchise owners with no employees.

Sep 4, 2026
US Tax

Franchise Cash Flow and Working Capital: Tax Planning That Keeps the Money Moving

How franchise owners manage estimated tax payments, choose accounting methods, handle inventory, and time deductions to protect working capital.

Sep 4, 2026
US Tax

Buying and Selling Hotels: 1031 Exchanges, Purchase Price Allocation, and Disposition Tax Planning

1031 exchanges still defer gain on hotel real estate after TCJA, but FF&E no longer qualifies. A 1031 exchange still works for hotel real estate, and the.

Sep 4, 2026
US Tax

Hotel Cost Segregation: MACRS Classes, Renovation Depreciation, and Partial Asset Disposition

When a hotel renovates, the old component's basis doesn't just vanish, and the new one doesn't automatically get the fastest schedule available.

Sep 4, 2026
US Tax

Hotel Tips, Service Charges, and Payroll Tax: FICA Tip Credit and Reporting Rules

Housekeeping, bellstaff, valets, and servers each get taxed differently on tips and service charges. Tips are voluntary payments controlled by the customer.

Sep 4, 2026
US Tax

Section 179D for Hotels: Energy-Efficient Building Deductions, HVAC, and Prevailing Wage Rules

Section 179D lets hotel owners deduct up to $5.94 per square foot for qualifying energy upgrades, but the OBBBA cuts off new projects after June 30, 2026.

Sep 4, 2026
US Tax

Hotel Food and Beverage Operations: Cost of Goods Sold, Comp Meals, and Tax Deduction Rules

Hotel F&B runs like a restaurant with extra rules layered on top: department-level cost of goods sold, employee meal limits under IRC 119 and 274.

Sep 4, 2026
US Tax

Hotel Franchise Fees, Key Money, and Management Agreements: Tax Treatment Under IRC 197

Franchise fees, management company base and incentive fees, and key money each carry different tax treatment. The initial franchise fee paid to a brand is.

Sep 4, 2026
US Tax

Hotel Ownership Structures: LLCs, Limited Partnerships, and REIT Qualification

How hotels get owned, from a single-asset LLC to a multi-investor LP to a REIT holding the real estate through a taxable REIT subsidiary.

Sep 4, 2026
US Tax

Hotel Revenue Recognition: RevPAR, Room Revenue, Ancillary Income, and Occupancy Tax Accounting

RevPAR tells you how a hotel is performing. It doesn't tell you when revenue should hit the books. Room revenue is recognized under ASC 606 as the guest.

Sep 4, 2026