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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

ATM Business Entity and Estimated Taxes: The LLC the Sponsor Bank Expects, the Route You Buy, the Owner Who Loads the Cash and the Investor Who Doesn't, and the Steadiest Income in Small Business

October 4, 2026

Entity structure and estimated taxes for independent ATM operators: the LLC that holds the sponsor bank agreement and vault cash line, when profit supports the S election, buying a route of placed machines and allocating the price, the active operator versus the passive investor, estimated taxes on income that barely changes month to month, and selling a route.

Small Business Tax

Auto Body Shop Entity and Estimated Taxes: The LLC for the Paint Booth, the S Election, the Building Next Door, and the Hurricane Quarter That Doubles the Work

October 4, 2026

Entity structure and estimated taxes for a collision repair shop: the LLC for environmental and premises liability, the S election once profit exceeds a shop manager's salary, the building in a separate LLC, technicians on payroll and the flat-rate pay system, estimated taxes when insurer receivables lag and a storm season doubles volume, direct repair program cash flow, and selling or passing on the shop.

International Tax

Beneficial Ownership Reporting: Where It Stands in 2026

October 4, 2026

Beneficial ownership information reporting in 2026: the Corporate Transparency Act, the 2025 rule exempting domestic companies and U.S. owners, which foreign companies must still report, deadlines and penalties, the New York LLC Transparency Act, and what to do with a report already filed.

Small Business Tax

Brewery and Winery Entity and Estimated Taxes: The License That Approves Your Owners, the LLC and the Investors, the S Election or the C Corporation, the Excise Calendar, and the Vintage That Sells in Three Years

October 4, 2026

Entity structure and estimated taxes for breweries and wineries: the alcoholic beverage license's ownership approval and background checks, the LLC with investor members and the operating agreement, the S election for a profitable taproom brewery versus a C corporation for one raising capital, the real estate in a separate entity, the federal and state excise filing calendar alongside income tax estimates, work-in-process that defers the deduction for years, and seasonality in a tourist market.

Small Business Tax

Content Creator and Influencer Entity and Estimated Taxes: The S Election, the Endorsement Income That Is a Specified Service, the Brand Deal Quarter, the Platform in Another Country, and the Loan-Out

October 4, 2026

Entity structure and estimated taxes for influencers and content creators: the LLC, the S election once income exceeds a reasonable salary for the creator's work, why endorsement fees and licensing of name, image, and likeness are a specified service business for the qualified business income deduction while ad revenue and merchandise may not be, separating the lines, estimated taxes on lumpy brand deal income, foreign platforms and withholding, and the loan-out corporation.

U.S. Tax Explained Series

When to Switch to an S Corp, and How the Change Works

October 4, 2026

Converting a sole proprietorship or LLC to an S corporation: when the savings outweigh the costs, Form 2553 timing, mid-year switches, and state issues.

Small Business Tax

Dog Walker and Pet Sitter Entity and Estimated Taxes: The Sole Proprietor, the LLC for the Bite, the Walkers Who Join You, the Holiday Weeks, and the Tax Set Aside From Every Payout

October 4, 2026

Entity structure and estimated taxes for dog walking and pet sitting businesses: the sole proprietor and when the LLC is worth it, why the S election rarely pays until there are walkers on staff, classifying walkers who take your clients, estimated taxes with Thanksgiving, Christmas, and summer peaks, deposits for holiday bookings, and a percentage of every app payout moved to a tax account.

Small Business Tax

Drone Services Entity and Estimated Taxes: The LLC for the Crash, the Side Pilot With a Day Job, the Inspection Contract That Justifies the S Election, and the Quarterly on Project Income

October 4, 2026

Entity structure and estimated taxes for drone service businesses: the LLC for aircraft liability, the side pilot who covers the tax through paycheck withholding, the full-time operator's sole proprietorship, when a recurring inspection or mapping contract supports the S election, pilots as employees or contractors, estimated taxes on project income, and multistate work under one federal certificate.

Small Business Tax

Dumpster Rental Entity and Estimated Taxes: The LLC, the S Election When the Boxes Pay for Themselves, the Construction Cycle, and the Year Forty Containers Arrive

October 4, 2026

Entity structure and estimated taxes for a roll-off dumpster business: the LLC for the cracked driveway and the hazardous load, the S election once container income exceeds a dispatcher-owner's salary, the construction and renovation cycle that drives demand, estimated taxes in the year a fleet expansion wipes out taxable income, drivers on payroll, and selling the containers and the customer list.

Small Business Tax

Event Planner Entity and Estimated Taxes: The Sole Proprietor Who Should Be an LLC, the S Election Past the Twentieth Wedding, the Deposit Reserve, and the Season That Runs October to May

October 4, 2026

Entity structure and estimated taxes for event and wedding planners: the LLC for the vendor who doesn't show, the S election once profit exceeds a planner's salary, whether planning is a specified service business, deposits received a year ahead and the reserve for them, estimated taxes on a Florida season that runs October through May, day-of staff and payroll, and the client-fund account.

Small Business Tax

Farm Entity and Estimated Taxes: Schedule F or the S Election, the Land in Its Own LLC, and the March 1 Rule That Replaces Four Payments

October 4, 2026

Farm entity structure and estimated taxes: sole proprietorship on Schedule F, the LLC, when an S corporation fits a farm, keeping land in a separate entity, the special estimated tax rule for farmers (one January payment or file by March 1), income averaging, and passing the farm to the next generation.

Small Business Tax

Fence Installer Entity and Estimated Taxes: The LLC, the S Election at the Second Crew, the Construction Workers' Compensation Rule, the Deposit That Is Income Today, and the Storm Quarter

October 4, 2026

Entity structure and estimated taxes for fence installation companies: the LLC for the fence on the wrong lot, the S election once profit exceeds a foreman's salary, Florida's construction classification and the owner's exemption, deposits and the cash method, estimated taxes through a hurricane surge, subcontracting to general contractors, and the lump-sum versus retail-plus-installation contract classification.

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

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

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 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.

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.

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.

Small Business Tax

Handyman Entity and Estimated Taxes: The Sole Proprietor Who Adds an LLC, the S Election That Usually Waits, the 1099-K Year, and the Quarterly Built From the Invoicing App

October 4, 2026

Entity structure and estimated taxes for a handyman: the sole proprietorship and when an LLC is worth it, why the S election rarely pays for a one-person service business, the first year platform income appears on Forms 1099-K, estimated taxes computed from the invoicing app's monthly totals, hiring a helper, and Florida workers' compensation and licensing considerations.

Small Business Tax

Home Inspector Entity and Estimated Taxes: The LLC That Backs Up the E&O Policy, the S Election at the Second Inspector, the Spring Closing Season, and the Not-a-Specified-Service Answer

October 4, 2026

Entity structure and estimated taxes for a home inspection business: the LLC alongside errors and omissions insurance, when a solo inspector should elect S status and when a multi-inspector firm must, inspection as a non-specified service for the qualified business income deduction, estimated taxes that follow the real estate market's spring and summer closings, hiring inspectors as employees, and selling an inspection business.

Small Business Tax

Home Stager Entity and Estimated Taxes: The LLC the Furniture Lives In, the S Election, the Agent Who Pays, the Spring Listing Season, and the Design Fees That Can Make It a Specified Service

October 4, 2026

Entity structure and estimated taxes for home staging companies: the LLC that owns the furniture and signs the staging agreements, the S election once profit exceeds a design manager's salary, staging as a rental-and-service business and the design-fee share that can bring it under the specified service rules, estimated taxes on a spring and fall listing season, extension income, the agent or brokerage as customer, and the equipment year whose loss the passive activity rules can suspend.

Small Business Tax

Interior Designer Entity and Estimated Taxes: The Fee-Only LLC, the Designer Who Resells and Needs Books That Separate Two Businesses, the S Election, and the Project Deposit Quarter

October 4, 2026

Entity structure and estimated taxes for interior designers: the LLC for the fee-only designer, the resale model's inventory and client-fund accounting, whether design is a specified service business, the S election once fees exceed a senior designer's salary, estimated taxes on project deposits and large furnishing orders, and Florida's commercial interior design registration.

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.

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