1,423 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.
October 4, 2026
Tax treatment of business litigation: the origin-of-the-claim rule, settlements as ordinary income or capital recovery, lost profits versus damage to assets, deductibility of settlements and judgments paid, the ban on deducting fines and penalties, attorney fees, punitive damages and interest, Form 1099 reporting, and allocating settlement agreements.
Read more →October 4, 2026
Leasing versus buying business equipment for tax: depreciation and Section 179, interest, lease payments, true lease versus conditional sale, vehicle lease inclusion, and disposal.
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Locked-in retirement accounts after moving to the United States: the non-residency unlocking rule, the two-year wait and CRA confirmation, Part XIII withholding and the treaty rate, lump sum versus periodic payments, U.S. taxation and the basis step-up, and whether to move it to an RRSP first.
Read more →October 4, 2026
LLC operating agreement tax provisions: tax classification, capital accounts and allocations, Section 704(c) for contributed property, distributions and tax distributions, the partnership representative and audit elections, the Section 754 election, transfer restrictions, S corporation compatibility, and guaranteed payments.
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Sole proprietorship versus single-member LLC: identical default tax treatment, liability protection, formation and annual costs, bank and contract practice, Florida rules, and when to elect S corporation status.
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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.
Read more →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.
Read more →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.
Read more →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.
Read more →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.
Read more →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.
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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.
Read more →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.
Read more →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.
Read more →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.
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Micro-captive insurance under Section 831(b): how the election works and the premium limit, the promise of deductible premiums and tax-free underwriting profit, the 2025 regulations listing certain captives as listed transactions and transactions of interest, the court cases the IRS has won, what real insurance requires, and alternatives.
Read more →October 4, 2026
Mixed-use property deductions: allocating by square footage and days, the home office portion, the duplex and house-hack cases, the vacation home 14-day and 10 percent rules, expense ordering limits, and the split between the home sale exclusion and recapture at sale.
Read more →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.
Read more →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.
Read more →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.
Read more →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.
Read more →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.
Read more →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.
Read more →October 4, 2026
Multi-entity structures for small business: holding companies and operating subsidiaries, one LLC per property or business line, management companies, disregarded entities and consolidated reporting, S corporations with qualified subsidiaries, liability separation, intercompany charges, and the cost of each entity.
Read more →The content on this page is for informational purposes only and does not constitute professional tax, accounting, or legal advice. See our full legal disclaimer.
