Year-end tax planning checklist for freelancers
Freelancer year-end tax checklist: estimated payment true-up, retirement contributions, equipment purchases, income deferral, and January deadlines.
US tax blog
Guides for the US market. Article URLs here use a us- prefix so they stay separate from other locales.
HSA eligibility for self-employed taxpayers
HSA rules for self-employed: high-deductible health plan requirements, no disqualifying coverage, contribution limits, and deduction on Form 1040.
Solo 401(k) contribution limits for self-employed 2026
2026 Solo 401(k) limits: employee deferral, catch-up, employer profit-sharing, combined annual addition cap, and net earnings from self-employment math.
Multi-state remote work taxes: freelancer primer
Income tax nexus for remote freelancers: resident vs nonresident sourcing, convenience rules, reciprocity, apportionment, and registration checklist.
LLC operating agreement tax clauses worth documenting
Tax-relevant LLC operating agreement provisions: profit allocations, capital accounts, tax distributions, S-Corp election, and member buyout basis.
Federal tax brackets for freelancers in 2026
2026 federal income tax brackets applied to freelancer scenarios: taxable income, standard deduction, SE tax interaction, and marginal rate examples.
S-Corp FICA and payroll tax breakdown for owners
How FICA applies to S-Corp owner W-2 wages: employer vs employee shares, Social Security wage base, Medicare, Form 941, and distribution contrast.
Safe harbor estimated tax: the 110% rule explained
Federal estimated tax safe harbors: 90% current year, 100% prior year, and 110% rule for higher AGI—penalty avoidance with examples and Form 2210.
Home office: simplified method vs regular method
Compare IRS simplified ($5 per sq ft) and regular (Form 8829) home office methods: eligibility, caps, depreciation recapture, and which to choose.
Startup costs and Section 195 deduction basics
Section 195 startup cost deduction and amortization: what qualifies, $5,000 immediate deduction limit, organizational costs, and first-year planning.
PTE tax election: state pass-through entity workaround
State PTE elective tax workaround for SALT cap: which states allow it, credit mechanics, timing, and partnership or S-Corp owner planning notes.
California estimated taxes for freelancers: FTB primer
California FTB estimated tax payments for freelancers: due dates, safe harbors, LLC fee interaction, Schedule CA adjustments, and payment methods.
Health insurance deduction for self-employed taxpayers
Self-employed health insurance deduction on Form 1040: eligibility, Medicare interaction, S-Corp 2%-shareholder rules, and limitations with examples.
IRS mileage deduction rates and rules for 2026
Standard mileage rate vs actual expenses for 2026: business, medical, charitable miles, logging requirements, and when commuting is never deductible.
Self-employment tax on $100,000 profit: worked example
Step-by-step self-employment tax math on $100,000 Schedule C profit: 92.35% base, Social Security wage base, Medicare, deductible half, and Form 1040 flow.
SEP IRA vs Solo 401(k) for self-employed owners
Compare SEP IRA and Solo 401(k) for self-employed taxpayers: contribution limits, employee rules, Roth options, deadlines, and when each plan fits.
State sales tax nexus for freelancers explained
When freelancers trigger state sales tax nexus: economic thresholds, marketplace rules, SaaS taxation, registration steps, and multi-state compliance basics.
Schedule C deductions checklist for freelancers 2026
Line-by-line Schedule C deduction checklist for 2026: supplies, travel, home office, depreciation, health insurance, and recordkeeping with IRS references.
1099-NEC vs W-2 worker classification guide
Compare 1099-NEC independent contractors and W-2 employees: IRS control factors, tax forms, withholding, and misclassification costs for freelancers and hirers.
LLC S-Corp reasonable salary guide for 2026
IRS reasonable compensation for LLC owners who elect S-Corp: salary benchmarks, FICA trade-offs, documentation, and numeric walkthroughs with official links.
US: Contractor vs employee — IRS control factors (primer)
Behavioral, financial, and type-of-relationship factors the IRS reviews beyond invoice labels; why misclassification is expensive for both sides.
US: Home office deduction checklist 2026 (Schedule C)
Exclusive use, principal place of business, recordkeeping, Form 8829 basics, and when a CPA should review your facts — educational overview with IRS links.
Self-employment tax: how it works in 2025
92.35% base, Social Security wage base, Medicare layers, half deduction for income tax—examples and IRS links.
QBI 20% deduction: plain-English guide for 2025
What IRC §199A tries to do, why SSTBs matter, why our simulator uses a simplified toggle, and how to read IRS regulations safely.