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1,407 plain-English guides on cross-border moves, US and Canadian returns, and small-business money. Each one ends in what to do next, and says when a written Position Check is the smarter first step.

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CROSS-BORDER A Canadian Corporation With a U.S. Shareholder

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1,407 guides

Small Business Tax

Irrigation Contractor Deductions: The Trencher and the Pipe Puller, the Heads and Controllers You Pay Tax On, the Backflow Certification, the Water Restrictions, and the Lawn Company You Grew Out Of

October 4, 2026

Tax deductions for irrigation and sprinkler contractors: trenchers, pipe pullers, and locators as equipment, pipe, heads, valves, and controllers as materials under Florida's real property rule, backflow prevention testing and certification, county licensing and the optional state certification, trucks and trailers, crews under the construction workers' compensation rule, service agreements, smart controller and water-saving rebate programs, and the landscaping business irrigation often lives inside.

Small Business Tax

Irrigation Contractor Entity and Estimated Taxes: The LLC, the Landscaper's Division or the Standalone Company, the S Election, the Construction Rule, and the Spring Service Agreement Quarter

October 4, 2026

Entity structure and estimated taxes for irrigation contractors: the LLC for the cut main and the flooded slab, irrigation as a division of a landscaping company or a separate entity, the S election once profit exceeds a construction foreman's salary, Florida's construction workers' compensation rule, estimated taxes on spring service agreements and new-construction installation cycles, builder receivables, and selling the service book.

Small Business Tax

Junk Removal Deductions: The Box Truck and the Dump Trailer, the Tipping Fees, the Items You Resell, the Donation Receipt That Isn't Yours, and the Franchise Fee

October 4, 2026

Tax deductions for a junk removal and hauling business: trucks and trailers with full first-year depreciation and the heavy highway use tax, landfill and transfer station tipping fees, fuel, crew wages, resale of salvaged items as income, why donating a customer's items produces no deduction for the hauler, franchise fees amortized over 15 years, insurance, marketing, and Florida sales tax on hauling versus cleaning.

Small Business Tax

Junk Removal Entity and Estimated Taxes: The LLC per Truck Debate, the S Election, the Crew on Payroll, the Moving-Season Peak, and the Franchise Agreement That Shapes the Structure

October 4, 2026

Entity structure and estimated taxes for a junk removal company: the operating LLC and whether separate LLCs per truck are worth it, the S election once profit exceeds an operations manager's salary, crew classification and Florida workers' compensation, estimated taxes with a spring-to-summer moving season and a holiday cleanout bump, franchise agreements that require a specific entity, and selling the territory.

Small Business Tax

Laundromat Deductions: The Washers and Dryers, the Water and Gas Bills That Run the Business, the Coins and the Cards, the Attendant, the Wash-and-Fold Line, and the Vending That Is Taxable

October 4, 2026

Tax deductions for laundromat owners: commercial washers and dryers as depreciable equipment, the lease and build-out, water, sewer, and gas as the largest operating costs, coin and card revenue recordkeeping, attendants as employees, wash-and-fold and pickup services, vended soap and snacks as taxable sales, equipment financing, and why a laundromat is a trade or business rather than a passive rental.

Small Business Tax

Laundromat Entity and Estimated Taxes: The LLC per Store, the Building in Its Own Entity, the S Election, the Absentee Owner and the Passive Question, the Equipment Year, and the Store You Buy With Its Lease

October 4, 2026

Entity structure and estimated taxes for laundromat owners: one LLC per store, the real estate in a separate entity, the S election once profit exceeds a store manager's salary, material participation for an absentee owner and the passive loss rules in the equipment year, estimated taxes on income that barely moves month to month, buying a store with its lease and allocating the price, and selling a store.

Small Business Tax

Locksmith Deductions: The Key Machines, the Car-Key Programmer That Costs More Than the Van, the Blanks and Hardware That Are Inventory, the Business Tax Receipt, and the 2 a.m. Cash Call

October 4, 2026

Tax deductions for a locksmith business: key cutting and code machines, automotive key programming equipment and its subscriptions, the service van, key blanks, locks, and hardware as inventory with taxable sales, rekeying and lockout services, local business tax receipts (Miami-Dade's county locksmith licensing ended in July 2025), dispatch and answering services, uniforms, cash from emergency calls, and the Florida sales tax split between service, retail, and real property installation.

Small Business Tax

Locksmith Entity and Estimated Taxes: The LLC That Holds the Contracts, the S Election at the Second Van, the Cash Discipline, and the Steadiest Revenue in the Trades

October 4, 2026

Entity structure and estimated taxes for a locksmith: the LLC that holds the business tax receipts, insurance, and contracts, the S election once a second technician's van generates profit beyond the owner's hours, recording cash from emergency calls, estimated taxes on revenue that barely changes with the season, technicians as employees with background checks, and selling a locksmith business and its phone number.

Small Business Tax

Locum Tenens Physician Deductions: The Tax Home You Must Keep, the Agency-Paid Lodging, the Per Diem, the Licenses in Four States, the Malpractice Tail, the Solo 401(k), and the Health Field Phase-Out

October 4, 2026

Tax deductions for locum tenens physicians and advanced practice providers working as independent contractors: maintaining a tax home so travel is deductible, lodging and travel paid by the agency, the meals per diem, multistate licensing and DEA registration, malpractice coverage and tail policies, continuing medical education and board certification, retirement contributions through a solo 401(k), the self-employed health insurance deduction, nonresident state returns, and the health field limit on the qualified business income deduction.

Small Business Tax

Locum Tenens Physician Entity and Estimated Taxes: The Sole Proprietor, the S Corporation at the Right Income, the Agency's W-2 Option, the Nonresident States, and the Quarterly on Assignment Income

October 4, 2026

Entity structure and estimated taxes for locum tenens physicians: the sole proprietorship and Florida's professional entity rules, when an S corporation saves Medicare tax above the Social Security wage base, the solo 401(k) through the corporation, agencies that offer W-2 employment instead, nonresident state returns and reserves, estimated taxes on assignment income with no withholding, and the health field phase-out that no entity choice fixes.

Small Business Tax

Manufacturer Deductions: The 100 Percent Write-Off for New Factories, the Equipment, the Inventory Capitalization Rules, and the Research That Is Deductible Again

October 4, 2026

Manufacturing tax deductions: the 2025 law's full expensing for qualified production property (new factory structures), 100 percent bonus depreciation on equipment, uniform capitalization and the small manufacturer exemption, inventory methods, research costs under Section 174A and the research credit, the qualified business income deduction, scrap and tooling, Florida's sales tax exemption on manufacturing machinery, and tangible personal property tax.

Small Business Tax

Manufacturer Entity and Estimated Taxes: The C Corporation That Reinvests, the S Election That Distributes, the Plant in Its Own LLC, and the Equipment Year

October 4, 2026

Manufacturing entity structure and estimated taxes: when a C corporation's 21 percent rate beats pass-through treatment for a reinvesting manufacturer, the S election for an owner who distributes, keeping the plant and land in a separate LLC, the qualified business income wage and property limits, estimated taxes when a large equipment deduction wipes out a quarter's income, inventory build-ups, and Florida's corporate income tax.

Small Business Tax

Marketing Agency Deductions: The Software Stack, the Ad Spend That Isn't Your Revenue, the Freelancers on 1099s, the Retainer Paid in Advance, and the Pitch You Didn't Win

October 4, 2026

Tax deductions for marketing and advertising agencies: the software stack, client ad spend as pass-through or gross revenue depending on who contracts with the platform, freelancers and contractors and their 1099s, retainers and advance payments, coworking and the home office, equipment, travel and meals, stock licenses and awards entries, bad debts, and the cost of pitching work the agency did not win.

Small Business Tax

Marketing Agency Entity and Estimated Taxes: The S Election, the Consulting Question, the Media Pass-Through That Inflates Receipts, and the Retainer Quarter

October 4, 2026

Entity structure and estimated taxes for marketing and advertising agencies: the S election once profit exceeds a creative director's salary, whether an agency is a consulting business for the qualified business income deduction and the 10 percent de minimis rule, media pass-through and the gross receipts tests, estimated taxes on retainers and project income, owner salaries for partners, and the agency's exit.

Small Business Tax

Massage Therapist Deductions: The Table and the Linens, the License and the Continuing Education, the Room You Rent, the Tips, the Retail Shelf, and the Health Field Question

October 4, 2026

Tax deductions for massage therapists and massage businesses: tables, chairs, and linens, oils and supplies, Florida's licensing and establishment requirements and continuing education, room rent in a spa or clinic, booking software and payment fees, liability insurance, tips as income, retail products as taxable sales, and whether massage therapy is a health-field specified service business for the qualified business income deduction.

Small Business Tax

Massage Therapist Entity and Estimated Taxes: The Solo Therapist's LLC, the Room Renter and the Employee, the Spa That Elects S, the Establishment License, and the Quarterly on Session Income

October 4, 2026

Entity structure and estimated taxes for massage therapists and massage businesses: the solo therapist's sole proprietorship or LLC, the difference between renting a room and being employed by a spa, when a multi-therapist practice should elect S status, Florida's establishment license and the entity that holds it, therapists as employees or room renters, estimated taxes on session income, and the health field question at higher incomes.

Small Business Tax

Mobile Detailing Deductions: The Van That Is the Shop, the Water You Carry, the Ceramic Coating Inventory, and the Insurance a Customer's Car Requires

October 4, 2026

Tax deductions for a mobile car wash and detailing business: the outfitted van or trailer and the actual-expense method it usually requires, water tanks, pressure washers, generators, and polishers, chemicals and coating products as supplies or inventory, garage keepers insurance, booking software and payment fees, uniforms, the home base, and Florida sales tax on detailing.

Small Business Tax

Mobile Detailing Entity and Estimated Taxes: The Solo Rig, the Fleet Contract That Changes the Math, the Helper Who Is an Employee, and the Season That Follows the Snowbirds

October 4, 2026

Entity structure and estimated taxes for a mobile detailing business: the single-member LLC as the starting point, when a fleet or dealership contract pushes profit past the S election threshold, classifying a helper, estimated taxes on uneven seasonal income, the Florida winter peak, deposits and packages paid in advance, and growing from one rig to three.

Small Business Tax

Mobile Notary and Loan Signing Agent Deductions: The Miles, the Dual-Tray Printer, the Bond and the E&O, the Signing Service's Cut, and the Notary Fee the IRS Exempts From Self-Employment Tax

October 4, 2026

Tax deductions for mobile notaries and loan signing agents: mileage as the largest deduction, printers, supplies, and journals, the Florida notary commission, bond, and errors and omissions insurance, signing agent certification and background checks, signing service platforms and their Forms 1099, the home office, and the rule that fees for notarial acts are exempt from self-employment tax while travel and signing agent fees are not.

Small Business Tax

Mobile Notary Entity and Estimated Taxes: The Sole Proprietor, the LLC Title Companies Prefer, the S Election That Almost Never Pays, the Refinance Boom and the Rate Lull, and the Quarterly From the Signing Log

October 4, 2026

Entity structure and estimated taxes for mobile notaries and loan signing agents: the sole proprietorship as the natural structure, the LLC for liability and vendor onboarding, why the S election rarely pays for a one-person signing business, the commission that stays in the individual's name, estimated taxes on income that rises and falls with mortgage rates, the side notary with a day job, and adding remote online notarization.

Small Business Tax

Moving Company Deductions: The Trucks and the Heavy Highway Tax, the Crews on Payroll, the Boxes You Sell, the Claims You Pay, and the Storage Warehouse

October 4, 2026

Tax deductions for a moving company: box trucks and tractors with full first-year depreciation and Form 2290, fuel and the interstate fuel tax agreement, crews as employees, packing materials as supplies and boxes sold as taxable inventory, cargo and valuation coverage and claims paid for damaged goods, Florida intrastate mover registration and federal interstate authority, the storage warehouse, and Florida sales tax on moving versus storage versus goods.

Small Business Tax

Moving Company Entity and Estimated Taxes: The S Election, the Summer and the End of the Month, the Crew Payroll That Never Stops, and the Interstate Line That Changes the Compliance

October 4, 2026

Entity structure and estimated taxes for a moving company: the operating LLC and the S election once profit exceeds an operations manager's salary, the fleet and warehouse in separate entities, estimated taxes on a season that peaks from May to September and at every month-end, deposits and the cash method, crew payroll through the slow months, and the compliance shift when a Florida mover goes interstate.

Small Business Tax

Musician and Performer Deductions: The Instruments, the Home Studio, the Touring Per Diem, the Agent's Cut, and the Royalties That Arrive Years Later

October 4, 2026

Tax deductions for working musicians, bands, and performers: instruments and gear (depreciate or expense), the home studio, touring travel and the per diem option, agent and manager commissions, union dues and professional fees, stage wardrobe versus street clothes, promotion and streaming distribution costs, merchandise inventory, royalty and streaming income, the hobby loss question, and multistate performer taxes.

Small Business Tax

Musician and Performer Entity and Estimated Taxes: The Loan-Out Corporation, the Performing Arts Phase-Out, the Royalties That Aren't Wages, and the Twelve-State Tour

October 4, 2026

Entity structure and estimated taxes for musicians and performers: the sole proprietorship and when a loan-out S corporation pays, the performing arts specified service business and the qualified business income phase-out, royalty income inside and outside the corporation, reasonable salary for a performer, band partnerships and the operating agreement, estimated taxes on irregular income, nonresident state withholding on performers, and foreign performers in the United States.

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