Guides

Straight answers, written by the people who’d file it.

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

Vending Machine Business Deductions: The Machines, the Product That Is Inventory, the Commission to the Location, the Route Van, the Cash Count, and the Sales Tax Baked Into the Price

October 4, 2026

Tax deductions for vending operators: machines as depreciable equipment, snacks and drinks as inventory, commissions paid to host locations and their Forms 1099, the route vehicle, card readers and telemetry, cash collection records, spoilage, and Florida's method of computing sales tax on vended sales from gross receipts.

Small Business Tax

Vending Machine Business Entity and Estimated Taxes: The LLC, the S Election at the Hundredth Machine, the Route You Buy, the Steady Quarter, and the Product Inventory That Isn't a Deduction Yet

October 4, 2026

Entity structure and estimated taxes for vending operators: the LLC that holds the placement agreements, the S election once route profit exceeds the value of the owner's servicing time, buying a route and allocating the price among machines, product, and placements, estimated taxes on income that barely changes month to month, the equipment year, and why a warehouse of product does not reduce taxable income.

Small Business Tax

Web and Software Developer Deductions: The Hardware, the Subscriptions, the Offshore Contractor With No 1099, the Product You Build on Your Own Time, and the Client in Another State

October 4, 2026

Tax deductions for freelance web and software developers and small development shops: computers and equipment, the software and hosting stack, the home office, contractors and subcontractors including foreign developers and Form W-8BEN, research costs under Section 174A for a product the developer owns, education and conferences, platform fees and Forms 1099-K, income from clients abroad, and sales tax on custom versus prewritten software.

Small Business Tax

Web and Software Developer Entity and Estimated Taxes: The Loan-Out S Corporation, the Product Company That Should Be a C Corporation, the Client in Twelve States, and the Quarterly on Retainer Income

October 4, 2026

Entity structure and estimated taxes for developers and development shops: the freelancer's LLC and the S election at a senior engineer's salary, why a product with investors or a planned sale belongs in a C corporation and the qualified small business stock exclusion, keeping services and product in separate entities, clients in many states and market-based sourcing, estimated taxes on retainers and milestone payments, and foreign clients.

Small Business Tax

Welding Business Deductions: The Rig on the Truck, the Gas Cylinders You Rent, the Consumables, the Certification Tests, and the Fabrication Labor Florida Taxes

October 4, 2026

Tax deductions for welders and small fabrication shops: welding machines, plasma cutters, and the mobile rig truck, cylinder rental versus purchase, rod, wire, gas, and abrasives as supplies, steel and materials for fabrication jobs, certification testing and renewals, personal protective equipment, hot work insurance, the shop lease and ventilation, and Florida sales tax on fabrication labor versus real property installation.

Small Business Tax

Welding Business Entity and Estimated Taxes: The LLC for the Weld That Fails, the S Election After the Second Rig, the Progress Payments, and the Quarter the Shutdown Job Pays

October 4, 2026

Entity structure and estimated taxes for welders and fabrication shops: the LLC for liability on structural work, the S election once a second welder's rig produces profit beyond the owner's hours, project-based income and progress payments, estimated taxes when a large industrial job pays in one quarter, long-term fabrication contracts and the completed contract method, employees versus subcontracted welders, and Florida workers' compensation for construction-classified work.

Small Business Tax

Window Cleaning Deductions: The Water-Fed Pole and the Pure Water System, the Lifts and the Rope Access, the Route, the Residential Jobs Florida Doesn't Tax and the Commercial Jobs It Does

October 4, 2026

Tax deductions for window cleaning companies: water-fed poles and deionization systems as equipment, squeegees and supplies, ladders, lifts, and rope access gear, vans, crews as employees, recurring commercial route contracts, high-rise insurance, and Florida's sales tax on nonresidential window cleaning versus exempt residential work.

Small Business Tax

Window Cleaning Entity and Estimated Taxes: The LLC for the Fall, the S Election on Route Income, the Technicians on Payroll, the Taxable Half and the Exempt Half, and the High-Rise Contract That Changes the Insurance

October 4, 2026

Entity structure and estimated taxes for window cleaning companies: the LLC for falls and broken glass, the S election once recurring commercial route income exceeds an operations manager's salary, technicians as employees, books that separate taxable commercial from exempt residential revenue, estimated taxes on steady route income with a spring residential peak, and the high-rise contract that brings new insurance and classification.

Small Business Tax

Window Tinting Deductions: The Film That Is Inventory, the Plotter and the Heat Gun, the Auto Tint Florida Taxes in Full and the Home Tint It Doesn't, the Dealer Agreement, and the Legal Limit

October 4, 2026

Tax deductions for window tinting businesses: film as inventory, plotters, heat guns, and the bay as equipment and build-out, vans for mobile work, the three Florida sales tax treatments (auto tint as a taxable installation on tangible property, residential and commercial flat-glass tint generally as a real property improvement, and retail film sales), film manufacturer dealer agreements, technicians, and Florida's visible light transmission limits.

Small Business Tax

Window Tinting Entity and Estimated Taxes: The LLC, the S Election at the Fourth Bay, the Mobile Tinter, the Auto Line and the Flat-Glass Line, and the Dealer Program That Shapes the Shop

October 4, 2026

Entity structure and estimated taxes for window tinting shops and mobile tinters: the LLC for the damaged vehicle and the failed film, the solo mobile tinter as a sole proprietor, the S election once a multi-bay shop's profit exceeds a shop manager's salary, technicians on payroll, books that track automotive and flat-glass lines with different sales tax, estimated taxes on steady auto work with a seasonal flat-glass peak, and film manufacturer dealer programs.

Small Business Tax

Yoga Studio Deductions: The Build-Out, the Props, the Instructors Who Are Employees, the Music License, the Retail Wall, and When Florida Taxes the Membership as an Admission

October 4, 2026

Tax deductions for yoga and fitness studios: the leased studio and its build-out as qualified improvement property, mats, blocks, and props, instructors as employees versus contractors, music licensing, studio management software, teacher training for the owner, retail mats and apparel as taxable inventory, insurance, and when Florida's sales tax applies to memberships as admissions to a physical fitness facility — and when instruction-only class fees fall outside it.

Small Business Tax

Yoga Studio Entity and Estimated Taxes: The LLC, the S Election at the Second Room, the January Membership Spike, the Unlimited Pass That Is Deferred Revenue, and the Instructor Payroll

October 4, 2026

Entity structure and estimated taxes for yoga and fitness studios: the LLC for the injury in class, the S election once profit exceeds a studio director's salary, annual memberships and class packs as advance payments under the cash and accrual methods, estimated taxes around the January and September sign-up peaks, instructors on payroll, the admissions tax liability in the books, and selling a studio with a membership base.

Small Business Tax

California Residency When Moving to Florida

October 1, 2026

California residency when moving to Florida explained: the temporary-or-transitory-purpose test and the closest connection factors, the 546-day employment-contract safe harbor (and why it rarely helps), California-source income after the move, installment sales and deferred compensation, and the Franchise Tax Board's audits.

Small Business Tax

Changing Your Domicile to Florida: What States Check

October 1, 2026

Changing domicile to Florida explained: domicile versus residency, the five factors former states examine (home, business, time, near-and-dear items, family), the paper trail that supports the move, the statutory residency trap of keeping a home up north, and the part-year return for the move year.

Small Business Tax

Connecticut Residency When Moving to Florida

October 1, 2026

Connecticut residency when moving to Florida explained: the domicile test, the 183-day statutory residency rule with a permanent place of abode, the part-year return, Connecticut's convenience-of-the-employer reciprocity, and selling Connecticut property after the move.

Small Business Tax

Does Florida Have an Estate Tax? No — Here's What Applies

October 1, 2026

Does Florida have an estate tax? No — Florida's estate tax ended for deaths after 2004 and there's no inheritance tax. What still applies: the federal estate tax above the exemption, other states' estate taxes on real estate you own there, and your former state if your domicile change isn't complete.

Small Business Tax

Florida Declaration of Domicile Explained

October 1, 2026

The Florida declaration of domicile explained: the sworn statement filed with the county clerk under section 222.17, what it proves and what it doesn't, how it fits with the homestead exemption, driver's licence, and voter registration, and why your former state looks past it.

Small Business Tax

Florida Intangibles Tax: Repealed, Except on Mortgages

October 1, 2026

The Florida intangibles tax explained: the annual intangible personal property tax on stocks, bonds, and other investments was repealed effective January 1, 2007 — but the nonrecurring intangible tax of 2 mills on mortgages and liens on Florida real property still applies.

Small Business Tax

Georgia Residency When Moving to Florida

October 1, 2026

Georgia residency when moving to Florida explained: domicile and the 183-day rule, Georgia's retirement income exclusion, the part-year return, and Georgia-source income after the move — plus why Georgia-to-Florida moves near the border draw scrutiny.

Small Business Tax

Illinois Residency When Moving to Florida

October 1, 2026

Illinois residency when moving to Florida explained: Illinois's domicile and temporary-or-transitory-purpose test (no 183-day statutory rule), the part-year return and income allocation, Illinois-source income after the move, Illinois's exemption of retirement income, and its estate tax.

Small Business Tax

Keeping a Domicile Day Log: How to Prove Your Days

October 1, 2026

Keeping a domicile day log explained: why the day count is the most audited residency factor, what counts as a day (any part of a day in most states), the records auditors accept — phone location data, credit cards, travel — and the habits that make a log hold up.

Small Business Tax

Maryland Residency When Moving to Florida

October 1, 2026

Maryland residency when moving to Florida explained: domicile and the 183-day statutory rule with a six-month abode, Maryland's county income taxes, the part-year return, and Maryland's estate tax and inheritance tax — the only state with both.

Small Business Tax

Massachusetts Residency When Moving to Florida

October 1, 2026

Massachusetts residency when moving to Florida explained: the domicile test, the 183-day statutory resident rule with a permanent place of abode, the 4 percent surtax on income over US$1,107,750 (2026), the part-year return, and the Massachusetts estate tax that follows domicile.

Small Business Tax

Michigan Residency When Moving to Florida

October 1, 2026

Michigan residency when moving to Florida explained: domicile and the 183-day rule, Michigan's city income taxes (Detroit and others), the part-year return, Michigan's principal residence exemption that must be rescinded, and no estate tax.

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