#tax-compliance
Tax Compliance
Stay compliant with tax regulations and filing requirements
New Roth Catch-Up Rule in 2026: High Earners Over $145K Must Use Roth 401(k) for Catch-Ups
From 2026, catch-up contributions for 50+ workers earning >$145K–$150K prior-year FICA wages must be Roth — $8,000 regular or $11,250 super catch-up (60–63). What payroll must do.
The ACA Subsidy Cliff Is Back in 2026: How the Self-Employed Health Insurance Deduction Can Pull Your MAGI Back Under the 400% Threshold
The enhanced ACA subsidies expired after 2025 — the 400% FPL cliff is back. Learn why $1 over 400% FPL wipes the credit, and how the §162(l) self-employed health insurance deduction can lower MAGI back under the threshold.
Grocery Taxes Are Back — But Alabama Just Paused Its: How the Two-Month State Food Tax Holiday Works for Retailers in 2026
Alabama's state 2% grocery tax was suspended May 1–June 30, 2026 via Act 2026-604. Learn what qualifies as SNAP-eligible food, how retailers must still report gross sales, and the county/city tax that remains.
Auto-IRA Mandates Just Expanded to Utah, Mississippi, and Philadelphia: A 2026 State-by-State Guide for Small Employers Without a 401(k)
Utah, Mississippi, and Philadelphia joined the auto-IRA wave in 2026 — Philadelphia as the first city. Learn which employers must auto-enroll, the 2026 deadlines, and how a 401(k) exempts you.
California Just Legalized DTC Spirits Shipping: What AB 1246's One-Year Pilot Means for Craft Distillers
AB 1246 creates a Jan 1 2026–Jan 1 2027 pilot letting qualifying craft distillers ship spirits direct to California consumers — permits, limits, and bookkeeping.
Colorado Eliminates the Sales Tax Vendor Fee Jan 1, 2026: What Retailers Lose and How to Adjust
Colorado HB25B-1005 eliminates the state sales tax vendor fee Jan 1 2026 — retailers must remit 100% of state sales tax, no 4% allowance. What changes.
The End of the $800 De Minimis Exemption: How Small Importers Must Handle Duties on Every Low-Value Shipment After August 29, 2025
The $800 duty-free de minimis ended Aug 29, 2025 for all countries. Learn why every shipment now needs formal entry, 10-50% tariffs, and the CBP postal process starting July 24, 2026.
Form 1099-K Threshold Reverts to $20,000 and 200 Transactions: What the One Big Beautiful Bill Changed
IR-2025-107 and Fact Sheet 2025-08: One Big Beautiful Bill retroactively reinstates $20,000 and 200-transaction 1099-K threshold, undoing ARPA $600 rule. What sellers must still track.
Four States Cut Corporate Income Tax Rates for 2026: What Georgia, Nebraska, North Carolina and Pennsylvania Changes Mean for Where You Incorporate
Georgia, Nebraska, NC and Pennsylvania all cut corporate rates Jan 1 2026 — from NC's 2% flat to PA's 7.49%. What the cuts mean for entity choice and nexus.
Indonesia Just Kicked Freelancers Out of Its 0.5% UMKM Tax Scheme: What PP 20/2026 Means for Consultants, Creators, and Independent Professionals
PP 20/2026 took effect April 22, 2026. The 0.5% final tax on turnover remains for true MSMEs but is now explicitly denied to freelancers — consultants, influencers, lawyers, architects, doctors, accountants — plus anti-fragmentation rules.
IRS Business Tax Account Revalidation Deadline: S and C Corp Designated Officials Must Renew by July 29, 2026
IRS requires S and C corp designated officials who registered in 2025 to revalidate BTA access June 15–July 29 2026 — what you need and what happens if you miss it.
IRS Notice 2026-36: How OBBBA's Expanded 21% Excise Tax on Nonprofit Executive Pay Now Reaches Every Employee, Not Just the Top Five
OBBBA expanded Section 4960 from the top five to every current and former employee after 2016. Learn how Notice 2026-36 previews proposed rules, who counts as an ATEO, and what nonprofits must track for the 21% tax on pay over $1 million in 2026.