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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

Floor Cleaning Entity and Estimated Taxes: The LLC, the S Election on Contract Income, the Night Crew Payroll, the Taxable Half and the Exempt Half, and the Restoration Call After the Storm

October 4, 2026

Entity structure and estimated taxes for floor care and carpet cleaning companies: the LLC for the slip-and-fall and the ruined carpet, the S election once recurring commercial contracts produce profit beyond the owner's hours, night crew payroll and overtime, books that separate taxable commercial hard-floor care from exempt carpet cleaning and residential revenue, estimated taxes on steady contract income with a residential spring peak, and the water restoration surge after a hurricane.

Small Business Tax

Flooring Installer Deductions: The Material You Pay Tax On and the Material You Collect Tax On, the Showroom Inventory, the Installers Who Are Employees, the Saws, and the Remnants

October 4, 2026

Tax deductions for flooring contractors and flooring stores: Florida's two contract classifications (lump-sum where the installer pays tax on materials, and retail-sale-plus-installation where the dealer collects tax on the material's retail price), showroom inventory, installation tools and vans, installers as employees under the construction rule, subcontracted crews, remnants and samples, deposits, and warranty work.

Small Business Tax

Flooring Installer Entity and Estimated Taxes: The Store and the Install Crew, the S Election, the Subcontractor Model the State Examines, the Deposit Quarter, and the Builder Program That Pays in Ninety Days

October 4, 2026

Entity structure and estimated taxes for flooring stores and installation contractors: one entity or two for the showroom and the crews, the S election once profit exceeds a store manager's salary, the subcontracted installer model and its classification risk, deposits and the cash method, estimated taxes on residential deposits and slow-paying builder programs, inventory build-ups, and selling the store.

U.S. Tax Explained Series

Form 1040-X: Fixing a Return You Already Filed

October 4, 2026

Amended returns explained: when Form 1040-X is needed, the three-year refund window, electronic filing, amended business returns, superseding returns, state amendments, and interest.

U.S. Tax Explained Series

1099-NEC Filing Rules: Who Gets One and the New Threshold

October 4, 2026

Form 1099-NEC rules: the $2,000 threshold for payments made in 2026, who is exempt, card payments, W-9 collection, the January 31 deadline, and penalties.

U.S. Tax Explained Series

Form 2848: Letting a Professional Deal With the IRS

October 4, 2026

Form 2848 power of attorney explained: eligible representatives, scope by tax matter and year, Form 8821 versus 2848, filing through Tax Pro Account, the CAF system, and revocation.

U.S. Tax Explained Series

Form 3115 Explained: Switching Accounting Methods

October 4, 2026

Form 3115 explained: what counts as a change in accounting method, automatic and non-automatic changes, the Section 481(a) adjustment, and catching up missed depreciation.

U.S. Tax Explained Series

Form 990: Which Version a Nonprofit Files

October 4, 2026

Form 990 for nonprofits: the 990-N e-postcard, 990-EZ, and full 990 thresholds, the May 15 deadline for calendar-year organizations and the six-month extension, public disclosure requirements, Schedule A public support test, Schedule B donor reporting, compensation and governance disclosures, state filings, and automatic revocation after three missed years.

Small Business Tax

Foundation Repair Deductions: The Piers and the Hydraulics, the Engineer's Report, the Lifetime Warranty You Can't Deduct Yet, the Licensed Contractor Requirement, and the Rainy Season

October 4, 2026

Tax deductions for foundation and structural repair contractors: pier systems and materials under Florida's real property rule, hydraulic jacks, drilling rigs, and excavation equipment, engineering reports as job costs, crews under the construction workers' compensation rule, transferable lifetime warranties and why the reserve is not deductible, Florida's contractor licensing for structural work, insurance, and the seasonality of settlement and sinkhole work.

Small Business Tax

Foundation Repair Entity and Estimated Taxes: The Licensed Qualifier, the LLC the Warranty Lives In, the S Election, the Sinkhole Quarter, and the Dealer Agreement That Shapes the Company

October 4, 2026

Entity structure and estimated taxes for foundation repair contractors: the licensed qualifier and the entity the license is attached to, the LLC that carries the lifetime warranty obligation, the S election once profit exceeds a construction manager's salary, crews under the construction rule, estimated taxes through seasonal and sinkhole-driven surges, insurer-paid remediation, and manufacturer dealer agreements.

Small Business Tax

Franchised Dealership Entity and Estimated Taxes: The Factory's Approval of Your Ownership, the LIFO Reserve That Turns, and the Quarter the Incentives Arrive

October 4, 2026

Dealership entity structure and estimated taxes: the S corporation many dealers use and the manufacturer's approval rights over ownership changes, the real estate LLC, succession and the buy-sell the franchise agreement requires, estimated taxes driven by LIFO reserve swings, incentive timing, and model-year inventory cycles, and the cash discipline a floor plan imposes.

Small Business Tax

Franchised Dealership Taxes: Floor Plan Interest, the LIFO Reserve, Demo Cars for the Sales Staff, and the Real Estate the Factory Wants You to Own

October 4, 2026

Tax rules for franchised new-car dealerships: floor plan interest and the business interest limit, LIFO inventory and the reserve, demonstrator vehicles and the salesperson exclusion, finance and insurance income and chargeback reserves, manufacturer incentives and holdback, service and parts operations, cost segregation of the facility, Form 8300 cash reporting, and Florida sales tax collection.

Small Business Tax

Freight Broker Deductions: The Carrier Pay That Isn't Revenue, the Bond, the Load Board, the Factoring Fee, the Contingent Cargo Policy, and the 1099 You Don't Send to Truckers

October 4, 2026

Tax deductions for freight brokerages: reporting gross freight charges as revenue and carrier payments as cost, the federal broker authority and the surety bond, load boards and transportation management software, factoring and quick-pay costs, contingent cargo and errors and omissions insurance, agents on commission, claims paid, and the exception from Form 1099 reporting for freight payments to carriers.

Small Business Tax

Freight Broker Entity and Estimated Taxes: The S Election, the Agent Model, the Gross Receipts That Aren't Margin, the Factoring Line, the Nexus Where the Shippers Are, and the Not-a-Brokerage-Service Answer

October 4, 2026

Entity structure and estimated taxes for freight brokerages: the LLC that holds the authority and bond, the S election once margin exceeds an operations manager's salary, in-house brokers versus independent agents, gross receipts measured on freight charges and the thresholds they are tested against, cash flow between carrier pay and shipper collections, estimated taxes on margin that moves with freight markets, multistate sourcing of brokerage revenue, and why freight brokerage is not a specified service business.

Small Business Tax

Garage Door Repair Deductions: The Springs and Openers in the Van, the Real Property Rule That Means You Don't Charge Sales Tax, the 24-Hour Call, the Franchise Fee, and the Technician Who Isn't a Contractor

October 4, 2026

Tax deductions for garage door installation and repair companies: springs, openers, panels, and hardware as parts under Florida's real property rule, service vans, tools, technicians as employees, emergency call income and cash, franchise fees amortized, insurance, local licensing, and why installing or repairing a door attached to a building is a real property contract rather than a taxable repair.

Small Business Tax

Garage Door Repair Entity and Estimated Taxes: The LLC, the S Election at the Third Van, the Steadiest Service Income After Locksmithing, the Builder Program's Ninety Days, and the Franchise Agreement

October 4, 2026

Entity structure and estimated taxes for garage door companies: the LLC for the spring injury and the door that falls, the S election once van income exceeds a service manager's salary, technicians on payroll under the construction rule, estimated taxes on repair income that barely changes with the season, the slow-paying builder program, and franchise agreements that dictate the entity.

U.S. Tax Explained Series

The General Business Credit: How Credits Combine and Carry

October 4, 2026

The general business credit under Section 38: the credits it combines, the tax liability limit, Form 3800, one-year carryback and 20-year carryforward, first-in first-out ordering, specified credits and the alternative minimum tax, passive activity credit limits, and pass-through owners.

Small Business Tax

Glass and Glazing Deductions: The Glass Inventory, the Cutting Table and the Racks on the Van, the Impact Windows Florida Buys by the Thousand, the Auto Glass That Is a Taxable Repair, and the Specialty License

October 4, 2026

Tax deductions for glass and glazing contractors: glass stock and frames as inventory or job materials, cutting tables, lifts, and glazing tools, vans with glass racks, the three-way Florida sales tax split between window installation into a building, auto glass repair, and retail glass sales, impact window and door installation and the state's storm-hardening programs, the glass and glazing specialty contractor license, crews, and insurance.

Small Business Tax

Glass and Glazing Entity and Estimated Taxes: The Licensed Qualifier, the Three Lines in One LLC or Three, the S Election, the Impact Window Season, and the Builder and Storefront Receivables

October 4, 2026

Entity structure and estimated taxes for glazing contractors: the state specialty license and its qualifying agent, whether residential impact work, auto glass, and retail glass belong in one entity, the S election once profit exceeds a glazing operations manager's salary, crews under the construction rule, estimated taxes through the pre-hurricane impact window rush and the storm aftermath, and commercial storefront retainage.

U.S. Tax Explained Series

Golden Parachutes: Section 280G and the Private Company Vote

October 4, 2026

Golden parachute rules under Section 280G: disqualified individuals, payments contingent on a change in control, the base amount and the three-times threshold, excess parachute payments (nondeductible to the company, 20 percent excise tax on the recipient), the small business and S corporation exemptions, the private company shareholder cleansing vote, and reasonable compensation for post-closing services.

Small Business Tax

Government Contractor Accounting and Deductions: Allowable Isn't Deductible, the Indirect Rate Pools, and the Incurred Cost Submission

October 4, 2026

Government contractor accounting and tax: the difference between allowable costs under the Federal Acquisition Regulation and deductible costs for tax, job costing by contract, timekeeping, the fringe, overhead, and G&A rate pools, provisional billing rates, the incurred cost submission, DCAA accounting system requirements, the funded-research exclusion for the research credit, and state taxes at performance sites.

Small Business Tax

Government Contractor Entity and Estimated Taxes: The Ownership Rules Behind Set-Asides, the Slow-Paying Customer, and the Cost-Plus Quarter

October 4, 2026

Government contractor entity structure and estimated taxes: how small business, 8(a), service-disabled veteran, HUBZone, and women-owned set-asides constrain ownership and entity choice, size standards and affiliation, the S corporation for a certified owner, joint ventures and mentor-protégé arrangements, estimated taxes when government payment lags, retainage and Prompt Payment Act interest, and state registrations at performance sites.

Small Business Tax

Gutter Installer Deductions: The Seamless Machine on the Trailer, the Coil Stock by the Pound, the Ladders and the Fall Protection, the Crew, and the Storm Season That Tears Off Every Gutter in the County

October 4, 2026

Tax deductions for gutter installation companies: the seamless gutter machine and trailer as equipment, aluminum coil, hangers, downspouts, and guards as materials under Florida's real property rule, trucks and ladders, fall protection, crews under the construction workers' compensation rule, gutter guard upsells, insurance, and the post-storm replacement surge.

Small Business Tax

Gutter Installer Entity and Estimated Taxes: The LLC, the S Election at the Second Trailer, the Roofer Who Subcontracts to You, the Construction Rule, and the Hurricane Quarter

October 4, 2026

Entity structure and estimated taxes for gutter installers: the LLC for the ladder fall and the flooded foundation, the S election once a second crew produces profit beyond the owner's hours, subcontracting to roofers and builders and the paperwork that flows down, Florida's construction workers' compensation rule, estimated taxes through a hurricane surge, and selling the route of builder relationships.

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