News & editorial
From the editorial desk, 2019
Archive of pieces from the editorial desk dated 2019.
Form W-4 Changes: What Employers Must Know for Payroll
Form W-4 changes drop withholding allowances. See who must use the redesigned form, what stays the same for current staff, and what payroll should do first.
Individual coverage HRA: a small employer guide
Individual coverage HRA lets employers repay staff for individual health insurance. Who can offer it, the rules, and key dates.
CCPA Compliance: Does It Apply to Your Business?
CCPA compliance starts with three tests. Learn the size and data limits that decide whether California's privacy law covers your business.
Accounts Receivable Aging: How to Read the Report
Accounts receivable aging sorts unpaid invoices by age. Learn how to read the 30, 60 and 90 day buckets and chase late invoices.
Resale Certificate: How Sales Tax Exemptions Work
A resale certificate lets a reseller buy inventory without sales tax. Here is how the form works, what sellers must check, and what to keep on file.
Prompt Payment Act: Federal Late Payment Rules
The Prompt Payment Act sets when federal agencies must pay contractors and when interest on late invoices applies. Plain rules and examples.
Business Line of Credit: How It Differs From a Loan
A business line of credit is revolving credit you draw on as needed. See how it differs from a term loan, what it costs and when each one fits.
Franchise Disclosure Document: How to Read One
A franchise disclosure document has 23 items. Learn which ones to read first, what the 14-day rule means, and who to call before you sign.
Like-kind exchange: what business owners can still defer
A like-kind exchange can still defer tax on real property. Learn the 2018 change, the 45 and 180 day clocks, and Form 8824.
Business Meals Deduction: What the 50 Percent Rule Covers
Business meals deduction explained: entertainment is no longer deductible, but most business meals still are at 50 percent. Five tests from IRS Notice 2018-76.
Form W-9 for Vendors: When and Why to Collect It
Form W-9 for vendors gives you the name and tax ID you need for 1099 filing. Learn when to ask, what to check and what happens if a vendor will not give it.
SBA 7(a) Loan Requirements: What Lenders Check
SBA 7(a) loan requirements in plain words: who qualifies, what lenders check, the forms you need, loan limits, terms and collateral, as of January 2019.