What Accounting and Tax Services Cost — and Small Business Tax Guides

Fairlight's small business tax guides cover two things: what accounting and tax services actually cost — assembled from published fee surveys and wage data, not from a menu — and the tax and bookkeeping mechanics of running a small business, trade by trade. Each guide explains one decision, one deduction, or one filing with a worked example and the official IRS or state source behind it, and each ends in what to do next. Two rules come up in almost every trade guide — the section 179 deduction and the de minimis safe harbor election — and each has its own explainer below. The fee ranges are market data; our own pricing is on the pricing page.

This page organizes every guide by situation. Start with what a service costs, or jump to the guides for your kind of business.

Tax fundamentals explained

Depreciation

• What is MACRS depreciation? Classes, methods, and conventions
• ADS depreciation: when the alternative system is required
• What is depreciation recapture?
• Section 1245 vs. section 1250 recapture
• The section 179 deduction: limits, vehicles, and the income cap
• Bonus depreciation: how the 100 percent write-off works
• Qualified improvement property (QIP)
• Leasehold improvements: depreciation and useful life
• Cost segregation studies, explained
• Section 197 intangibles and 15-year amortization
• Home office depreciation and recapture
• The de minimis safe harbor election

The QBI deduction

• What is an SSTB (specified service trade or business)?
• SSTB vs. non-SSTB: how the QBI phase-out works
• What is UBIA of qualified property?
• The qualified business income deduction, explained

Self-employment tax and Schedule C

• What is self-employment tax?
• How self-employment tax is calculated
• Is self-employment tax deductible?
• How to reduce self-employment tax
• What counts as self-employment income
• Freelancer taxes, explained
• Schedule C, explained
• How to report self-employment income

Payroll taxes for employers

• Form 941, explained
• Payroll tax deposit schedules: monthly vs. semiweekly
• Form 940 and FUTA tax, explained
• The trust fund recovery penalty, explained
• Employer tax rules for tips
• Workers' compensation insurance: cost and tax treatment
• State unemployment insurance (SUI), explained
• W-2 vs. 1099: what the employer pays

Losses

• Hobby loss rules: section 183 and the profit motive
• Net operating loss (NOL) carryforward rules
• The bad debt deduction under section 166
• Section 1244 stock losses
• The excess business loss limitation (section 461(l))
• Passive activity loss rules, explained

Deadlines, estimates, and brackets

• Small business tax deadlines for 2027
• Estimated tax safe harbor rules
• Form 2210 and the underpayment penalty, explained
• Marginal vs. effective tax rate

Entity elections and conversions

• Form 2553: the S election deadline and late relief
• Converting an LLC to a C corporation: the tax consequences
• S corporation vs. LLC: the tax differences

Code sections explained

• IRC 446 and 448: accounting methods
• IRC 960: the deemed-paid foreign tax credit
• IRC 7520: the section 7520 rate, explained

Moving to Florida: state residency and domicile

• Changing Your Domicile to Florida: What States Check
• Florida Declaration of Domicile Explained
• New York Statutory Residency: 183 Days and a Home
• New York Residency Audit: What Florida Movers Face
• New York Convenience of the Employer Rule Explained
• Part-Year Resident State Returns Explained
• State Tax on Pensions After Moving: 4 U.S.C. 114
• Stock Options and Deferred Pay After Moving States
• Selling a Business After Moving to Florida
• Does Florida Have an Estate Tax? No — Here's What Applies
• California Residency When Moving to Florida
• Connecticut Residency When Moving to Florida
• Illinois Residency When Moving to Florida
• Massachusetts Residency When Moving to Florida
• New Jersey Residency When Moving to Florida
• Pennsylvania Residency When Moving to Florida

Leaving another state

• Georgia Residency When Moving to Florida
• Maryland Residency When Moving to Florida
• Michigan Residency When Moving to Florida
• Minnesota Residency When Moving to Florida
• New York City Resident Tax Explained for Movers
• Ohio Residency When Moving to Florida
• Oregon Residency When Moving to Florida
• Virginia Residency When Moving to Florida

After the move

• What Taxes Do Florida Residents Pay?
• Keeping a Domicile Day Log: How to Prove Your Days
• Remote Worker Living in Florida: Which State Taxes You
• Selling Your Former Home After Moving States
• Rental Property in Your Former State After Moving
• Trusts and State Income Tax After Moving to Florida
• Moving Your Business Entity to Florida After a Move
• Florida Intangibles Tax: Repealed, Except on Mortgages

What accounting and tax services cost

• What a CPA charges to prepare a personal tax return
• What an LLC's tax return costs to prepare
• How CPA fees are structured: hourly, fixed, and monthly
• What a dual-status return costs to prepare
• What a forensic accountant costs
• What a fractional CFO costs, tier by tier
• What a small business audit costs — or a review or compilation instead
• What a small business spends on accounting each year
• What bookkeeping costs per month, and what sets the price
• What renouncing US citizenship costs on the tax side
• What FBAR filing costs — and what skipping it costs
• What an amended return costs, and when to amend at all
• What payroll costs a small business
• What a construction company's accountant costs
• What cross-border bookkeeping costs for a Canadian with US income
• What an ITIN application costs a Canadian

Construction contractors

• Setting up a contractor's books: chart of accounts, job costing, and the method decision
• Quarterly estimated taxes for contractors when income arrives in lumps
• The home office deduction for contractors — and the mileage bonus
• Sales tax on construction work, state by state
• Paying subcontractors: the W-9, the 1099-NEC, and backup withholding
• Starting a construction business: the year-one setup list

New businesses and nonprofits

• What a nonprofit audit costs, and when a review or Form 990 satisfies the funder
• Deducting what you spent before the business opened: the start-up cost rules

Trade and service businesses

• Appliance repair business deductions: the van, the tools, the parts, and the warranty work
• Boat detailing entity choice: when the S election pays
• Boat detailing estimated taxes for a seasonal business

Running a bookkeeping practice

• Tax deductions for a bookkeeping practice
• Bookkeeping practice entity structure: the S election against the SSTB phase-out
• Estimated taxes for a bookkeeping practice on monthly retainers
• Retirement plans for a bookkeeping practice: the contribution that saves the QBI deduction

Cabinet and millwork shops

• Cabinet shop deductions: the CNC, the saws, the sheet goods, and the install van
• Cabinet installation entity choice: S corporation or Schedule C
• Cabinet installation estimated taxes: deposits, progress draws, and the renovation cycle

Car washes

• Car wash tax deductions: the fifteen-year building and the five-year equipment
• Car wash entity structure: LLC, S corporation, or partnership
• Car wash estimated taxes: when year one is a loss and year four is a surprise

Carpet cleaning and restoration

• Carpet cleaning business deductions: the truck-mount, the van, the chemicals, and the restoration side
• Carpet cleaning entity structure and the S election for a working owner-technician
• Carpet cleaning estimated taxes: two peaks a year and the restoration windfall
• Carpet cleaning technicians: employee or contractor?

Chimney sweeps

• Chimney sweep business deductions: rotary systems, cameras, liners, and the van
• Chimney sweep entity structure for a solo sweep with a five-month season
• Chimney sweep estimated taxes: seventy percent of the year in five months

Concrete and masonry

• Concrete and masonry business deductions: mixers, forms, saws, and the skid steer
• Concrete and masonry entity choice: LLC or S corporation for a crew-based contractor
• Concrete and masonry estimated taxes: a nine-month season and a three-month shutdown

Home daycare and childcare providers

• Home daycare or daycare center: how the tax picture changes when you leave the house
• Hiring an assistant in a home daycare: payroll taxes, substitutes, and becoming an employer
• Entity structure for a home daycare: sole proprietor, LLC, or the S election
• Estimated taxes for a home daycare: the time-space deduction and the food program checks
• The food program and your taxes: CACFP reimbursements and the standard meal rates
• What a daycare license costs in tax terms
• Retirement plans for childcare providers: the Solo 401(k), the SIMPLE IRA, and the safe-harbor 401(k)
• Tax deductions for a home daycare: the time-space percentage, food, supplies, and the yard

Daycare centers

• Daycare center deductions: food, licensing, staff training, and the facility
• Daycare center entity and the employer childcare credit
• Daycare center estimated taxes: CACFP timing and biweekly payroll
• Daycare center retirement plans: the SIMPLE IRA and the credits that pay for the match
• Daycare center worker classification: why teachers, aides, and substitutes are employees

Chiropractic practices

• Chiropractic practice deductions: the tables, the imaging, the malpractice premium, and continuing education
• Chiropractic practice estimated taxes: the 110% safe harbor and the Additional Medicare Tax
• Chiropractic practice entity structure: the professional corporation and the SSTB phase-out

Cleaning companies

• Commercial and residential cleaning: same business, different books
• Cleaning business entity structure: the LLC, the S election, and the crew payroll
• Estimated taxes for a cleaning business: daily card payments and the growth year
• Franchise cleaning business deductions: the fee you amortize and the royalties you expense
• Retirement plans for a cleaning business owner: solo plans, the SIMPLE IRA, and the credits
• Tax deductions for a cleaning business: supplies, equipment, vehicles, and crew costs

Coaches and online programs

• Tax deductions for coaches: what you can write off, and whether coaching is a specified service
• Coaching business entity structure: the S election and the SSTB phase-out
• Estimated taxes for coaches: launches, cohorts, retainers, and the quarter that triples
• Group programs, masterminds, and digital products: how non-hourly revenue is taxed
• Coaching international clients: foreign withholding, currency, VAT, and the accounts abroad
• Selling online courses and digital products: sales tax by state and marketplace rules
• Retirement plans for coaches: the Solo 401(k), the defined benefit plan, and the QBI deduction

Entertainment and DJ businesses

• DJ and entertainment business entity structure: the S election and the performing-arts question

Countertop fabrication

• Countertop fabrication shop deductions: the CNC, the bridge saw, the slab inventory, and silica compliance
• Countertop fabrication business entity: S corporation or Schedule C
• Countertop fabrication estimated taxes: deposits, slab purchases, and the CNC year

Consulting firms and independent consultants

• Consulting firm worker classification: the subcontractor who is really an employee
• Consulting business entity structure: the S election and the consulting SSTB classification
• Consulting business deductions: what an independent consultant can write off
• The consultant's home office: simplified or regular method, and the client-site mileage
• Insurance for a consulting firm: E&O, general liability, cyber, and the return
• Multistate tax for consultants: when a client in another state means a return there
• Revenue recognition for a consulting firm: cash or accrual, retainers, and milestones
• The research credit for a technology consulting firm: the four-part test and funded research
• Retirement plans for an independent consultant: the SEP, the Solo 401(k), and the defined benefit plan
• Selling or passing on a consulting firm: partner buyouts and personal goodwill

Courier and delivery businesses

• Courier and delivery business deductions: the vehicle, mileage versus actual, and the platform 1099s
• Courier and delivery business entity: LLC or S corporation, and the driver classification
• Courier and delivery estimated taxes: 1099 income, high mileage, and the quarterly that fits

Dog training businesses

• Dog training business deductions: the facility, the equipment, the home yard, and the vehicle
• Dog training business entity structure: the LLC, the S election, and the non-SSTB answer

Electrical contractors

• Electrical contractor deductions: the van stock, the tools, the licenses, and the code cycle
• Electrical contractor entity structure: the LLC, the S election, and the apprentices
• Electrical contractor estimated taxes: service calls, progress draws, and the fleet year

HVAC companies

• HVAC company deductions: installed equipment, recovered refrigerant, and prepaid maintenance contracts
• HVAC company entity structure: the S election, installers on payroll, and the agreement base
• HVAC estimated taxes: two peaks a year and the fall agreement campaign

Landscaping companies

• Landscaping company deductions: mowers and trailers, the fuel tax credit, seasonal crews, and snow
• Landscaping company entity structure: the LLC, the S election, and a seasonal payroll
• Landscaping estimated taxes: a March-to-November season and the snow contracts that fund January

Plumbing companies

• Plumbing company deductions: the van stock, resold water heaters, the camera, and permits
• Plumbing company entity structure: the LLC, the S election, and the master plumber's salary
• Plumbing estimated taxes: emergency calls, the freeze week, and the van-and-jetter year

Painting contractors

• Painting contractor deductions and worker classification: the crew, lead-safe certification, and the sprayer

Pressure washing and exterior cleaning

• Pressure washing business entity and estimated taxes: a solo rig and a spring-to-fall season

Pool service companies

• Pool service company deductions: the route, the chemicals, the truck, and the customer list
• Pool service entity and estimated taxes: route income, the route you buy, and the season

Roofing contractors

• Roofing contractor deductions: materials, trucks, fall protection, and storm season
• Roofing contractor entity structure: the LLC, the S election, and workers' compensation
• Roofing contractor estimated taxes: the hail year and the quiet year after

General contractors and remodelers

• General contractor deductions: subcontractors, materials, the job-cost ledger, and permits
• General contractor entity structure: the LLC, the S election, and the bonding line
• General contractor estimated taxes: deposits, draws, retainage, and the December job

Auto repair shops

• Auto repair shop deductions: lifts, parts inventory, diagnostic subscriptions, and fees
• Auto repair shop entity structure: the LLC, the S election, and the building entity
• Auto repair shop estimated taxes: daily tickets, the parts float, and the lift year

Tree service companies

• Tree service deductions: the bucket truck, the chipper, the gear, and the insurance
• Tree service entity structure: the LLC, the S election, and the equipment-loss year

Food trucks

• Food truck deductions: the truck, the commissary, food cost, and permits
• Food truck entity and estimated taxes: the LLC, the S election, and the event season

Photographers

• Photographer tax deductions: gear, studio, travel, and the second shooter
• Photography business entity structure: the LLC, the S election, and early deposits

Personal trainers

• Personal trainer taxes: deductions, entity, and the fitness exclusion from the SSTB rules

Real estate agents

• Real estate agent tax deductions: mileage, marketing, desk fees, and the statutory non-employee rule
• Real estate agent entity structure: the S corporation and commissions paid to an entity
• Real estate agent estimated taxes: commissions that close in lumps

Salons and barbershops

• Salon and barbershop deductions: chairs, product, tips, and the booth renter
• Salon and barbershop entity structure: the LLC, the S election, and the owner behind the chair
• Salon and barbershop estimated taxes: daily cash, the holiday season, and the renter conversion

Restaurants

• Restaurant tax deductions: food cost, tips, the liquor license, the kitchen, and delivery apps
• Restaurant entity structure: the LLC, the S election, the owner-chef, and the second location
• Restaurant estimated taxes: thin margins, the December gift card push, and the build-out year

E-commerce sellers

• E-commerce seller deductions: inventory, marketplace fees, advertising, and tariffs
• E-commerce entity structure: the LLC, the S election, and inventory in twelve states
• E-commerce seller estimated taxes: the fourth quarter, unsold inventory, and the payout lag

Short-term rental hosts

• Short-term rental taxes: Schedule E or Schedule C, the seven-day rule, and the fourteen-day rule
• Short-term rental entity and estimated taxes: the LLC per property and the lender's consent

Trucking owner-operators

• Trucking owner-operator deductions: the tractor, the per diem, fuel, and Form 2290
• Trucking owner-operator entity and estimated taxes: the S election and the weekly settlement reserve

Dental practices

• Dental practice deductions: chairs, imaging, lab fees, and supplies
• Dental practice entity structure: the professional corporation, the S election, and the phase-out
• Dental practice estimated taxes: collections that lag production and the cone-beam year

Veterinary practices

• Veterinary practice deductions: the pharmacy, the surgery suite, DEA registration, and retail sales tax
• Veterinary practice entity structure: the professional entity, the S election, and the consolidator

Law firms

• Law firm tax deductions: the trust account, advanced client costs, and contingency fees
• Law firm entity structure: the PLLC, the partnership, and the S election
• Law firm estimated taxes: guaranteed payments, the September settlement, and the pass-through entity tax

Therapists and counselors

• Therapist and counselor private practice taxes: home office, telehealth licenses, and insurance panels
• Therapist private practice entity and estimated taxes: the PLLC and the S election in the phase-out

Architects and engineers

• Architecture and engineering firm deductions: software, sub-consultants, liability, and 179D
• Architecture and engineering firm entity structure: the S election and the QBI deduction

Insurance agents and agencies

• Insurance agent tax deductions: commissions, renewals, and the statutory employee rule
• Insurance agency entity structure: the LLC, the S election, and the book that transfers

IT services and MSPs

• IT services and MSP tax deductions: recurring revenue, hardware resale, and sales tax on software
• IT services firm entity structure: the LLC, the S election, and technicians in four states

Property management companies

• Property management company deductions: the trust account, owner disbursements, and the 1099s
• Property management company entity structure: the S election, the brokerage license, and the door count
• Property management company estimated taxes: steady fees and the year the contracts were bought

Childcare centers and family daycare

• Childcare center and daycare deductions: ratios, the food program, licensing, and the home daycare rule
• Childcare center entity and estimated taxes: the S election, the nonprofit alternative, and advance tuition

Medical spas

• Medical spa taxes: the medical director, injectables inventory, memberships, and the corporate practice rule
• Medical spa entity and estimated taxes: the management company and the professional entity

Gyms and fitness studios

• Gym and fitness studio deductions: equipment, the build-out, and memberships paid in advance
• Gym and fitness studio entity and estimated taxes: the opening-year loss and the January that sells the year

Franchise owners

• Franchise owner tax deductions: the initial fee, royalties, the marketing fund, and the build-out
• Franchise owner entity structure: the LLC, the personal guarantee, and the multi-unit holding company
• Franchise owner estimated taxes: the opening year, weekly royalties, and the required remodel

Funeral homes

• Funeral home tax deductions: preneed contracts, merchandise inventory, and the Funeral Rule
• Funeral home entity and succession: the S corporation, the real estate LLC, and the next generation

Wedding and event venues and planners

• Wedding and event venue deductions: deposits a year ahead, the building, and the catering
• Event venue and wedding planner entity and estimated taxes: the deposit reserve and the venue that owns its land

Home care agencies

• Home care agency taxes: caregiver overtime, travel time, and the Medicaid waiver lag
• Home care agency entity and estimated taxes: the S election and the skilled line

Independent pharmacies

• Independent pharmacy taxes: inventory, PBM clawbacks, DIR fees, and LIFO
• Independent pharmacy entity and succession: the S election, the LIFO reserve, and the buyer

Hotels and motels

• Hotel and motel taxes: occupancy taxes, the franchise flag, the PIP, and cost segregation
• Hotel ownership entity structure: the property LLC, the operating company, and the passive investor

Used car dealers

• Used car dealer taxes: floor plan interest, Form 8300, buy here pay here, and inventory
• Used car dealer entity and estimated taxes: the finance company and the refund season

Coffee shops and bakeries

• Coffee shop and bakery taxes: food cost, the espresso machine, tips, and the wholesale line
• Coffee shop and bakery entity and estimated taxes: the S election and the holiday orders

Staffing agencies

• Staffing agency taxes: the payroll you carry, workers' compensation, the CPEO, and gross vs net
• Staffing agency entity and estimated taxes: the healthcare line and trust fund exposure

Physician practices

• Physician practice taxes: collections, credit balances, ancillary services, and Stark
• Physician practice entity structure: the professional corporation, the cash balance plan, and the offer

Marine service businesses

• Marine service and boat repair taxes: the yard, the travel lift, sales tax, and haul-outs
• Marine service entity and estimated taxes: the yard LLC, the S election, and the hurricane

Florida business taxes

• Condo association and HOA tax returns: Form 1120-H versus Form 1120, exempt function income, and reserves
• Florida annual report and business registrations: the May 1 deadline, the US$400 late fee, and dissolution
• Florida commercial rent sales tax repealed: what changed in October 2025 and what still applies
• Florida corporate income tax: who pays, the exemption, the LLC that elected S, and Form F-1120
• Florida documentary stamp tax for businesses: deeds, notes, mortgages, and the intangible tax
• Florida local business tax receipts: county and city licenses and the home-based business
• Florida reemployment tax: the US$7,000 wage base, the new-employer rate, and Form RT-6
• Florida sales tax on services: which services are taxable and the business that sells parts
• Florida tangible personal property tax: Form DR-405, the April 1 deadline, and the US$25,000 exemption

Next step

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