
Georgia Estimated Tax Payments 2026: Form 500-ES Dates, the 70% Rule, and the New 4.99% Rate
Georgia estimated taxes 2026: due April 15, June 15, Sept 15, Jan 15. Form 500-ES, the 70% safe harbor, 9% penalty, and the new 4.99% flat rate from HB 463.
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Georgia estimated taxes 2026: due April 15, June 15, Sept 15, Jan 15. Form 500-ES, the 70% safe harbor, 9% penalty, and the new 4.99% flat rate from HB 463.

CPA firm valuation in 2026: most practices sell for 0.7–1.4x gross revenue, median 1.02x. Multiples by size, SDE vs EBITDA, and the deal-structure math.

Delaware estimated taxes 2026: PIT-EST due Apr 30, Jun 15, Sep 15, Jan 15 once you'll owe $800+. Brackets to 6.6%, safe harbors, and the 1.5%/month penalty.

Ohio estimated taxes 2026: due Apr 15, Jun 15, Sep 15, Jan 15 if you'll owe $500+. First flat-tax year at 2.75%, school district SD 100ES rules, 7% penalty.

Virginia estimated taxes 2026: due May 1, Jun 15, Sep 15, Jan 15. New $1,000 trigger (was $150), Form 760ES, no 110% rule, 9% penalty rate, e-pay mandate.

A disregarded entity is separate from its owner for liability but ignored for income tax. What qualifies, Schedule C filing, plus the payroll and 5472 traps.

20 sole proprietorship examples with real 2026 tax math: what a photographer, rideshare driver, and consultant earn, deduct, and owe, plus when to switch.

Form 1096 is only for paper filing, and the 10-return e-file mandate means most businesses may not paper-file at all. Who still needs it, box by box.

US persons give a W-9; foreign individuals give a W-8BEN. The 30% withholding rule, treaty rates, and why work performed abroad is not withheld at all.

Every California LLC owes the $800 annual franchise tax, plus a gross-receipts fee of $900 to $11,790 above $250,000 in income. 2026 due dates and Form 568.

Form 2555 excludes up to $132,900 of foreign earned income from US tax in 2026. The 330-day test, housing exclusion, stacking rule, and FEIE vs FTC choice.

The foreign tax credit cuts US tax dollar for dollar. When you can skip Form 1116 (the $300/$600 rule), the limitation formula, and a full 2026 example.

Schedule 1-A is the new Form 1040 schedule for four OBBBA deductions: tips ($25,000), overtime ($12,500), car loan interest ($10,000), seniors ($6,000).

Form 8960 figures the 3.8% Net Investment Income Tax when MAGI tops $200,000 single or $250,000 joint. What counts as NII, line by line, worked examples.

Schedule E line by line for 2026: rental income and expenses (lines 1-26), K-1 income, the $25,000 loss allowance and its MAGI phaseout, and E vs C.

QSBS (2026): stock issued after July 4, 2025 can exclude up to $15M of gain on a new 50/75/100% schedule at 3/4/5 years. Two regimes, $75M asset cap.

A PLLC is a state entity for licensed professionals, taxed exactly like an LLC. What differs, the liability limits, and why California bans PLLCs (2026).

Form 8959 figures the 0.9% Additional Medicare Tax on income over $200,000 ($250,000 joint) in 2026. Who owes it, the withholding trap, worked example.

Car loan interest is tax deductible again in 2026: up to $10,000 a year on a new, US-assembled vehicle. The catch, and who qualifies.

You never file Form 5498; your IRA custodian does, and it arrives by May 31, after the deadline. Box-by-box guide, SEP timing, and 2026 limits.

In 2026, nearly every AI agent for accounting firms runs in the back office. None stands on the client's side, where the documents actually hide.

The IRS Fresh Start program is not a 2026 program you enroll in. See what the 2011-2012 changes did and the real IRS debt-relief options that work.

Clients ignore document requests because finding the files is homework. Six fixes that work in 2026, each one's ceiling, and the layer that removes the search.

No Tax on Overtime deducts up to $12,500 ($25,000 MFJ) of 2026 overtime pay, but only the FLSA premium half. Who qualifies, and how to claim it.

What client document collection software actually automates in 2026: portals, reminders, and the new client-side agents. Honest vendor map plus a buyer's checklist.

S corp vs C corp for 2026: a solo owner netting $150,000 pays ~$32,400 as an S corp vs ~$42,000 with C corp double tax. When each wins, with full math.

No IRS percentage exists for S corp salary. Use market data: BLS medians ($101,860 consultants, $50,670 bookkeepers), 9 IRS factors. $65k on $120k saves $7,110.

7 AI bookkeeping software picks for freelancers and startups, July 2026 pricing: Xero $25, QuickBooks $38, Jupid $50 with tax filing, Kick free, Bench $199.

Reconcile your bank account in 7 steps. Worked example: bank says $8,214.60, books say $7,930.15, and both adjust to the same $7,847.25, to the penny.

Form 9465 sets up an IRS payment plan: $29 online with direct debit vs $178 by mail, $50,000 streamlined limit, 72 months, and the interest that never stops.
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