Serving US clients from Pakistan: the taxes, the calendar, the forms, and what the ledger can produce
An accountant in Lahore or Karachi who keeps books to IFRS and files with the FBR already knows most of what a US small business needs: a ledger, a payroll, a tax on sales, a tax on profit, and a calendar. What differs is which agency wants what, on which form, through which pipe, and who is allowed to push it through. This chapter is the map: the taxes and their frequency, how each return is transmitted, what a preparer outside the United States may do in their own name, whether QuickBooks actually files anything with the IRS, and which of it all SQL-Ledger can generate today or after the earlier chapters.
The chapter asks what a one-person US company owes, how each return actually travels, and what a preparer in Pakistan may do in their own name. Federal income tax, self-employment tax at 15.3 per cent, quarterly estimates and payroll returns all move as XML through the IRS’s e-file system, and only an Authorized IRS e-file Provider may transmit; the EFIN that confers that status requires a US citizen or permanent resident as principal, while a PTIN and the Enrolled Agent credential are open to anyone. QuickBooks itself files only payroll and 1099s. Three worked New York examples — a coffee shop, an online gift shop and a grocery, each selling $100,000 — show where the money actually goes at that size: sales tax and payroll returns, not income tax. The four enhancements therefore build reports, not pipes: form-line mapping and a Tax Summary, date-effective payroll tables with 941, 940 and W-2 layouts, an estimated-tax worksheet, and a practice layer on the panel with a compliance calendar, §7216 consent and a signing-partner role.
7.1Three things to unlearn first
First, there is no single tax authority. The IRS takes income tax, self-employment tax, payroll withholding and the information returns; each state takes its own income tax, sales tax and unemployment insurance through its own portal, on its own calendar; and there is no federal sales tax or VAT at all. Second, the entity type decides the form, not the size of the business: a one-person company can be a sole proprietorship, a single-member LLC, an S corporation or a C corporation, and each files something different. Third, “filing” is not uploading a PDF: federal returns travel as XML through the IRS’s Modernized e-File system, and only an Authorized IRS e-file Provider may transmit. Who may be one is the subject of section 7.6, and it is the section that matters most to a reader in Pakistan.
7.2The taxes, by entity type
aSole proprietor and single-member LLC
The company does not file; the owner does. Business profit goes on Schedule C of the owner’s Form 1040, and Schedule SE computes self-employment tax — 15.3% (12.4% Social Security plus 2.9% Medicare) on 92.35% of net profit, the Social Security part capped at the 2026 wage base of $184,500, half of it deductible. Due 15 April 2027; Form 4868 extends filing, not payment, to 15 October.
Because nothing is withheld, tax is paid in advance through Form 1040-ES in four instalments: 15 April, 15 June and 15 September 2026 and 15 January 2027. The IRS safe harbour: pay in at least 90% of this year’s tax or 100% of last year’s (110% if last year’s income exceeded $150,000), or expect to owe under $1,000, and there is no penalty. Payment is by IRS Direct Pay or EFTPS, not with the return.
bPartnership and multi-member LLC
Form 1065, an information return: the partnership pays nothing, each partner receives a Schedule K-1 and pays on their own 1040. Due 15 March 2027; Form 7004 extends six months. Partners pay estimates as in (a).
cS corporation
The one most single-owner firms with real profit choose. Form 1120-S with K-1s, due 15 March 2027, extended by Form 7004. The corporation pays no federal income tax; profit flows to the owner’s 1040 without self-employment tax — which is why the IRS insists the working owner first draws a reasonable W-2 salary, with the payroll obligations of section 7.3 that follow. The election itself is Form 2553, filed by mail or fax within two months and fifteen days of the start of the year it is to take effect (Rev. Proc. 2013-30 forgives late ones).
dC corporation
Form 1120, due 15 April 2027, flat 21%, extended by Form 7004. Corporate estimates fall on 15 April, June, September and December, and must be paid electronically. Dividends are taxed again in the owner’s hands; small firms rarely choose this unless investors do.
| Date | What | Who |
|---|---|---|
| 15 Apr, 15 Jun, 15 Sep 2026; 15 Jan 2027 | 1040-ES estimated tax | Owners of pass-through entities |
| 15 Apr, 15 Jun, 15 Sep, 15 Dec 2026 | Corporate estimated tax | C corporations |
| 30 Apr, 31 Jul, 2 Nov 2026; 1 Feb 2027 | Form 941 quarterly payroll return | Any employer |
| Monthly by the 15th, or semi-weekly | Payroll tax deposits through EFTPS | Any employer, by lookback schedule |
| 1 Feb 2027 | Form 940 FUTA; W-2 to employees and W-3/W-2 to the SSA; 1099-NEC to contractors and IRS; 1099-MISC to recipients; Form 944 for the smallest employers | Employers and payers |
| 15 Mar 2027 | Forms 1065 and 1120-S with K-1s (or 7004) | Partnerships, S corporations |
| 31 Mar 2027 | 1099-MISC to the IRS if e-filed | Payers |
| 15 Apr 2027 | Form 1040 with Schedule C and SE (or 4868); Form 1120 (or 7004) | Sole proprietors, C corporations |
| Last day of month after each quarter | Form 720 excise, only if selling excise goods or services | Few small firms |
7.3Employer obligations, the moment there is a payroll
An S corporation owner is an employee of their own company, so this section applies to most one-person firms that have chosen that form.
- Deposits. Withheld income tax and both halves of Social Security and Medicare are deposited electronically through EFTPS on a monthly schedule (by the 15th of the next month) if the lookback-year liability was $50,000 or less, otherwise semi-weekly. A liability of $100,000 in one day is due the next business day.
- Form 941 reconciles the quarter: wages, withholding, both halves of FICA, deposits made. Due the last day of the month after the quarter. The IRS may instead assign Form 944, annual, to employers whose liability is $1,000 or less — but only if it writes to say so.
- Form 940 is the annual federal unemployment return: 6.0% on the first $7,000 per employee, reduced to 0.6% by the credit for state unemployment tax paid; deposited quarterly once $500 accumulates.
- W-2 and W-3 go to the Social Security Administration by 1 February through its free Business Services Online, and copies to each employee.
- The state wants its own withholding registration and returns, and an unemployment-insurance account with a rate it assigns. Every state is different; this is the part a preparer must learn one state at a time.
7.4Information returns, sales tax, and the rest
a1099s
A business that pays a contractor $2,000 or more in 2026 — the threshold the One Big Beautiful Bill Act raised from $600, indexed from 2027; reported by practitioners, not yet on an IRS page we could find — sends Form 1099-NEC to the contractor and the IRS by 1 February 2027. Rent, royalties and some other payments go on 1099-MISC. Before paying anyone, collect a Form W-9 for their taxpayer number. A payer with ten or more information returns of all kinds, W-2s included, must file electronically; from 1 January 2027 the only IRS channel is IRIS — the old FIRE system closes on 19 November 2026 — either its free web portal (keyed, or CSV of up to a hundred returns) or its XML API. Both need a Transmitter Control Code, applied for through IRS e-Services with identity verification, which can take forty-five days. Card processors and marketplaces send the business a 1099-K only above $20,000 and 200 transactions, the threshold restored in 2025.
bSales tax
Not federal. A business registers in each state where it has nexus — a physical presence, or economic presence above the state’s threshold ($100,000 of sales in most; $500,000 in California, New York and Texas; none at state level in Alaska, Delaware, Montana, New Hampshire, Oregon). The state assigns a filing frequency, monthly (usually due the 20th), quarterly or annual, by expected volume. Every sales-tax state now has a marketplace-facilitator law, so Amazon, Etsy and eBay collect and remit on their own sales, and the business reports them as facilitator-collected. Returns are filed on the state’s portal; there is no federal pipe.
cOccasionally
- State franchise tax or annual report: Delaware LLCs $300 by 1 June; California LLCs $800 a year plus a fee above $250,000 of California income; Texas franchise report even when no tax is due.
- Form 8300 within fifteen days of receiving more than $10,000 in cash.
- Form 720 excise, Form 2290 heavy vehicles — only for those businesses.
- FinCEN beneficial ownership: gone for US-formed companies. Domestic entities were exempted in March 2025 and the exemption was made permanent by the final rule effective 14 August 2026. Only foreign entities registered in a state still report.
7.5Three New York businesses, worked end to end
Everything above is a list of forms. This section is the arithmetic: three small businesses in New York City, each selling $100,000 a year — a coffee shop, an online gift shop and a corner grocery — taken from the till to the last payment, every figure in a table. New York is the hardest common case in the country (a state tax, a city tax, a city tax on unincorporated business and a transit tax on top of the federal stack), so a practice that can do New York can do anywhere.
One warning before the numbers, because it is the first finding: $100,000 of sales is not $100,000 of income, and for two of these three it is not even a living. The coffee shop earns its owner less than a tenth of its sales and files something thirty-three times a year; the grocery at that size loses money, and is therefore worked twice, at $100,000 and at the $600,000 a real bodega turns over. The tax that hurts at this scale is not the tax on profit.
aThe assumptions, stated once
Tax year 2026, filed in 2027. Each owner is single, resident in New York City, has no other income and takes the standard deduction; each business is a sole proprietorship, which a single-member LLC matches exactly for tax, adding only the $25 Form IT-204-LL fee due 15 March. Every figure below is rounded to the dollar. The rates used throughout:
| Tax | 2026 rate | Threshold or note |
|---|---|---|
| Federal standard deduction, single | 16,100 | Rev. Proc. 2025-32 |
| Federal income tax brackets | 10 / 12 / 22% | to $12,400, to $50,400, to $105,700 |
| Self-employment tax | 15.3% | on 92.35% of profit; Social Security part to the $184,500 wage base; half deductible |
| QBI deduction | 20% | permanent under the OBBBA; capped at 20% of taxable income before it |
| New York standard deduction, single | 8,000 | |
| New York State income tax | 3.9 – 5.9% | 3.9% to $8,500, 4.4% to $11,700, 5.15% to $13,900, 5.4% to $80,650, 5.9% to $215,400 — each a tenth of a point lower than 2025 |
| New York City resident income tax | 3.078 – 3.876% | 3.078% to $12,000, 3.762% to $25,000, 3.819% to $50,000, 3.876% above; filed on the state’s own Form IT-201 |
| Sales tax in the city | 8.875% | 4% state + 4.5% city + ⅜% transit district; no vendor collection allowance |
| NYC Unincorporated Business Tax | 4% | after a $5,000 exemption; credit wipes it out to $42,000 of base, gone by $142,000; return due once gross income passes $95,000 |
| MCTMT, self-employed | 0.60% | five boroughs; nothing until net earnings pass $50,000, then on all of them |
| City minimum wage | 17.00 | an hour |
| FICA | 7.65% | each side |
| FUTA | 0.6% | first $7,000 per employee, after the state credit |
| New York unemployment insurance | 4.1% | new-employer rate incl. the re-employment fund; first $17,600 per employee |
| Paid Family Leave | 0.432% | withheld from the employee, capped at $411.91 a year |
| Disability benefits | 0.5% | withheld, capped at 60 cents a week ($31.20 a year); the employer carries the policy |
bBrew & Bun, a coffee shop in Brooklyn
Counter service, two part-time baristas, one espresso machine. Everything it sells — hot coffee, sandwiches, anything eaten on the premises — is taxable in New York without exception, which makes it the simplest of the three to compute and the heaviest to comply with.
| 1 · Profit and loss, year to 31 December 2026 | Amount | Note |
|---|---|---|
| Sales, all taxable | 100,000 | customers actually hand over $108,875 |
| Cost of goods sold | (30,000) | beans, milk, pastry, cups |
| Wages, two part-timers | (20,000) | $10,000 each at the $17.00 minimum |
| Employer payroll taxes | (2,434) | table 3 below |
| Rent | (24,000) | $2,000 a month |
| Utilities | (4,800) | |
| Card processing | (3,160) | 2.9% of the till, tax included |
| Insurance | (1,800) | |
| Supplies, repairs, permits | (3,000) | |
| Depreciation | (2,000) | |
| Net profit | 8,806 | the owner’s pay for the year |
| 2 · Sales tax | Amount | Rule |
|---|---|---|
| Taxable sales | 100,000 | prepared food and drink: no exemption applies |
| Tax collected at 8.875% | 8,875 | the till therefore takes $108,875 |
| Vendor collection allowance | — | New York pays none |
| Annual liability against the $3,000 line | 8,875 | over it, so quarterly Form ST-100, not the annual ST-101 |
| Taxable receipts a quarter against the $300,000 line | 25,000 | well under it, so not a monthly filer |
| Returns a year | 4 | due 22 Jun, 21 Sep, 21 Dec 2026 and 22 Mar 2027 — the 20th, moved to the Monday |
| 3 · Payroll on $20,000 of wages | Rate | Employee | Employer |
|---|---|---|---|
| Social Security and Medicare | 7.65% each side | 1,530 | 1,530 |
| Federal income tax withheld | — | nil | — |
| Federal unemployment (FUTA) | 0.6% of $7,000 each | — | 84 |
| New York unemployment insurance | 4.1% | — | 820 |
| Paid Family Leave | 0.432% | 86 | — |
| Disability benefits | 0.5%, capped | 62 | policy premium |
| New York State and City withholding | tables | a few dollars a week | — |
| Total | 1,678 + withholding | 2,434 |
Two lines in that table are worth a sentence each. Federal withholding is nil because $10,000 of wages is below the $16,100 standard deduction, and Publication 15-T’s percentage method returns zero — yet the employer still deposits, still files 941s, still files W-2s. State withholding never reaches $700 in a quarter, the trigger for a separate Form NYS-1, so it rides along on the quarterly NYS-45. Tips are wages for FICA; from tax year 2026 the W-2 carries cash tips in their own box with a tip occupation code, so the employee can claim the new deduction of up to $25,000 of qualified tips, and a food and beverage employer can claim the FICA tip credit on Form 8846 against its own share.
| 4 · From profit to tax | Amount | |
|---|---|---|
| Net profit | 8,806 | step |
| Net earnings, 92.35% of it | 8,132 | step |
| Self-employment tax at 15.3% | 1,244 | tax |
| Less half of it, above the line | (622) | step |
| Adjusted gross income | 8,184 | step |
| Less the standard deduction | (16,100) | step |
| Federal taxable income | nil | step |
| QBI deduction — 20% of a taxable income of nil | nil | step |
| Federal income tax | nil | tax |
| New York taxable income: $8,184 less $8,000 | 184 | step |
| New York State tax at 3.9% | 7 | tax |
| New York City resident tax at 3.078% | 6 | tax |
| UBT base: $8,806 less the $5,000 exemption | 3,806 | step |
| UBT at 4%, credited in full below $42,000 | nil | tax — but Form NYC-202S is due, gross income being over $95,000 |
| MCTMT: net earnings of $8,132 against the $50,000 line | nil | tax |
| Tax on the owner | 1,257 |
| 5 · What actually leaves the bank as tax | Amount | Share |
|---|---|---|
| Employer payroll taxes | 2,434 | 19% |
| Self-employment tax | 1,244 | 10% |
| State and city income tax | 13 | — |
| The shop’s own tax | 3,691 | 29% |
| Sales tax collected from customers | 8,875 | 71% |
| Total remitted | 12,566 | 100% |
Seven tenths of the tax this business hands over was never its money, and its own share, $3,691, is itself mostly a tax on having employees rather than on having profits: $8,806 of profit produced $13 of income tax.
cPaper & Pine, an online gift shop in Queens
Printed cards, tote bags and small ceramics, made at the kitchen table, shipped free (postage is in the price), sold on two channels that are treated quite differently by the sales tax.
| 1 · Profit and loss, year to 31 December 2026 | Amount | Note |
|---|---|---|
| Sales | 100,000 | $60,000 Etsy, $40,000 own site |
| Materials | (35,000) | |
| Etsy fees | (5,400) | about 9% of that channel |
| Shopify subscription and card fees | (1,750) | |
| Postage | (7,000) | |
| Packaging | (2,000) | |
| Advertising | (4,000) | |
| Home office | (750) | simplified method, 150 sq ft at $5 |
| Software and sundries | (1,500) | |
| Net profit | 42,600 |
| 2 · The two channels | Sales | Orders | Who charges the sales tax | Collected by the shop |
|---|---|---|---|---|
| Etsy | 60,000 | 1,500 | Etsy: a marketplace facilitator in every state that has a sales tax | — |
| Own Shopify storefront | 40,000 | 400 | the shop itself, wherever it has nexus — New York only | 639 |
| Total | 100,000 | 1,900 | Shopify is not a facilitator for a merchant’s own storefront | 639 |
| 3 · Where it must register | Own-site sales | Threshold | Registered? |
|---|---|---|---|
| New York — the kitchen table is physical presence | 7,200 | — | yes; tax at 8.875% is $639 |
| The other forty-odd states, averaging $820 each | 32,800 | 100,000 | no — the figure in 41 of the 46 jurisdictions |
| California and Texas within that total | — | 500,000 | no — as in New York, the high threshold |
| New York filing frequency | 639 | 3,000 | under it: one annual Form ST-101, 1 March to 28 February, due 22 March 2027 |
A $28 printed T-shirt shipped to a Manhattan buyer carries no tax at all — clothing under $110 is exempt from the state’s 4%, the city’s 4.5% and the transit district’s ⅜% alike — while the $28 ceramic mug beside it is taxed at 8.875%. Taxability is an attribute of the item, never of the customer or the order.
| 4 · Reconciling two Forms 1099-K to the books | Amount | Note |
|---|---|---|
| Etsy 1099-K | 65,000 | merchandise $60,000 plus about $5,000 of sales tax Etsy collected; fees are not netted off |
| Shopify and card processor 1099-K | 40,639 | merchandise $40,000 plus the $639 of New York tax |
| Total reported to the IRS | 105,639 | both channels clear the $20,000 and 200-transaction test |
| Less sales tax collected by Etsy | (5,000) | never the shop’s money |
| Less sales tax collected by the shop | (639) | posted to a liability, not to income |
| Revenue per the ledger | 100,000 | the difference is the first workpaper of the year |
| 5 · From profit to tax | Amount | |
|---|---|---|
| Net profit | 42,600 | step |
| Net earnings, 92.35% of it | 39,341 | step |
| Self-employment tax at 15.3% | 6,019 | tax |
| Adjusted gross income, after half of it | 39,590 | step |
| QBI at 20% of profit would be $7,918, but the cap is 20% of $23,490 | (4,698) | step |
| Less the standard deduction | (16,100) | step |
| Federal taxable income | 18,792 | step |
| Federal income tax | 2,007 | tax |
| New York taxable income: $39,590 less $8,000 — the QBI deduction does not reach the state, which starts from AGI | 31,590 | step |
| New York State tax | 1,541 | tax |
| New York City resident tax | 1,110 | tax |
| UBT base $37,600, credited in full | nil | tax — Form NYC-202S still due |
| MCTMT: net earnings $39,341 against the $50,000 line | nil | tax |
| Tax on the owner | 10,677 | 25.1% of profit |
| 6 · Nothing is withheld, so it is paid in advance | Each, roughly | Times | Year |
|---|---|---|---|
| Form 1040-ES — 15 Apr, 15 Jun, 15 Sep 2026, 15 Jan 2027 | 2,007 | 4 | 8,026 |
| Form IT-2105, state and city together — same dates | 663 | 4 | 2,651 |
| Total instalments | 8 | 10,677 |
dCorner Star, a grocery in the Bronx
The third case is the instructive one, because at $100,000 it does not work at all. A convenience store sells a mixed basket, and New York taxes it item by item.
| 1 · The basket at $100,000 of sales | Sales | Sales tax at 8.875% |
|---|---|---|
| Cigarettes and tobacco | 30,000 | 2,663 |
| Beer | 10,000 | 887 |
| Soda, sweets, crisps, sandwiches, hot coffee | 25,000 | 2,219 |
| Milk, bread, eggs, tinned goods, plain water — exempt | 35,000 | — |
| Total | 100,000 | 5,769 |
| Lottery tickets, sold as agent of the Gaming Commission | not a sale | — |
| Lottery commission, ordinary income | 300 | — |
| 2 · Cigarettes: a tax the store never really collects | Amount | Note |
|---|---|---|
| Packs sold, at about $14.50 | 2,070 | |
| Prepaid sales tax already paid up the chain, $1.25 a pack | 2,588 | the rate set for 1 Sep 2025 to 31 Aug 2026; the agent pays it and every seller passes it on |
| Sales tax rung up at the till | 2,663 | |
| Net remitted on cigarettes | 75 | the prepayment is claimed as a credit on the ST-100 — a line the ledger must carry or the return cannot be filed |
| State retail dealer registration, Form DTF-720 | 300 | a year, renewable by 20 September, plus the city’s own tobacco licence |
| 3 · Profit and loss at $100,000 | Amount | Note |
|---|---|---|
| Sales | 100,000 | |
| Cost of goods sold | (72,000) | cigarettes run ten to twelve points, groceries nearer thirty |
| Gross profit | 28,000 | 28% blended |
| Lottery commission | 300 | |
| Rent | (18,000) | $1,500 a month |
| Utilities | (6,000) | mostly the coolers |
| Insurance | (1,800) | |
| Card fees | (1,500) | |
| Licences | (600) | |
| Repairs and supplies | (1,500) | |
| Net loss | (1,100) | before the owner has been paid anything |
| 4 · What a loss-making store still owes and still files | Amount | Why |
|---|---|---|
| Federal, state and city income tax | nil | the loss goes on Schedule C and shelters other income |
| Self-employment tax | nil | no net earnings |
| NYC Unincorporated Business Tax | nil | but Form NYC-202S is due anyway: the filing test is $95,000 of gross income, and the store passed it |
| Sales tax, in four quarterly returns | 5,769 | over the $3,000 line, so quarterly |
| Tobacco registration | 300 | renewed 20 September |
At $100,000 this is not a business but a lease with a fridge. A New York bodega turns over half a million to a million, so the same store is worked again at $600,000 — where the picture changes qualitatively.
| 5 · The same store at $600,000 | Amount | Note |
|---|---|---|
| Taxable sales | 390,000 | 65% of the basket |
| Exempt sales | 210,000 | |
| Sales tax collected at 8.875% | 34,613 | |
| Taxable receipts a quarter, against the $300,000 line | 97,500 | still a quarterly filer; a food store does not go monthly until about $1.2m of taxable sales, where a restaurant on the same top line went long before |
| Cost of goods sold, 70% | (420,000) | |
| Gross profit | 180,000 | |
| Lottery commission | 2,500 | |
| Wages, one full-timer and one part-timer | (48,000) | |
| Employer payroll taxes | (4,970) | FICA $3,672, FUTA $84, state UI $1,214 |
| Rent | (36,000) | |
| Utilities | (18,000) | |
| Insurance | (6,000) | |
| Card fees | (9,000) | |
| Licences | (1,200) | |
| Repairs and supplies | (8,000) | |
| Depreciation | (4,000) | |
| Net profit | 47,330 |
| 6 · From profit to tax at $600,000 | Amount | |
|---|---|---|
| Net profit | 47,330 | step |
| Net earnings, 92.35% of it | 43,709 | step |
| Self-employment tax at 15.3% | 6,688 | tax |
| Adjusted gross income, after half of it | 43,986 | step |
| QBI deduction, capped at 20% of taxable income | (5,577) | step |
| Less the standard deduction | (16,100) | step |
| Federal taxable income | 22,309 | step |
| Federal income tax | 2,429 | tax |
| New York State, on $35,986 | 1,778 | tax |
| New York City resident tax | 1,278 | tax |
| Unincorporated Business Tax | 6 | tax — table 7 |
| The five tax lines together | 12,179 | 26% of profit |
| 7 · The two city thresholds: one is a ramp, one is a cliff | Base | Tax | Behaviour |
|---|---|---|---|
| UBT at this profit | 42,330 | 6 | $330 past the $42,000 line; 4% of the base is $1,693 and the credit is $1,687 |
| UBT further up | 55,000 | 286 | the credit fades in a straight line |
| UBT further up still | 87,000 | 1,566 | gone entirely at $142,000 of base |
| MCTMT at this profit | 43,709 | nil | net earnings under $50,000 |
| MCTMT at a profit of $54,200 | 50,054 | 300 | 0.60% of all the earnings, not just the excess: $300 for the sake of the last $54 |
And the advice that travels does not travel here. At $47,000 of profit the standard counsel everywhere else is to elect S corporation status and pay FICA on a “reasonable” salary instead of self-employment tax on the lot. New York City does not recognise the S election.
| 8 · Two ways to own it | Sole proprietor | S corporation |
|---|---|---|
| Owner’s W-2 salary — a memo line, not a tax | — | 30,000 |
| Self-employment tax | 6,688 | — |
| FICA on the salary, both halves | — | 4,590 |
| FUTA and state unemployment on the salary | — | 764 |
| Federal income tax — higher, because a salary is not qualified business income | 2,429 | 2,790 |
| New York State | 1,778 | 1,794 |
| New York City resident tax | 1,278 | 1,290 |
| NYC Unincorporated Business Tax | 6 | — |
| NYC General Corporation Tax at 8.85% on what is left after the salary | — | 1,263 |
| New York fixed dollar minimum, Form CT-3-S, due 15 March | — | 300 |
| Total | 12,179 | 12,791 |
| Extra returns a year | — | CT-3-S, NYC-4S, the owner on every 941 and NYS-45, one more W-2 |
| Coffee shop | Gift shop | Grocery | |
|---|---|---|---|
| Sales | 100,000 | 100,000 | 100,000 |
| Taxable share | 100% | 7% by the shop, 60% by Etsy | 65% |
| Sales tax the business collects | 8,875 | 639 | 5,769 |
| Sales tax returns a year | 4 · ST-100 | 1 · ST-101 | 4 · ST-100 |
| Net profit | 8,806 | 42,600 | (1,100) |
| Self-employment tax | 1,244 | 6,019 | — |
| Federal income tax | — | 2,007 | — |
| New York State and City income tax | 13 | 2,651 | — |
| Unincorporated Business Tax | nil, return due | nil, return due | nil, return due |
| Employer payroll taxes | 2,434 | — | — |
| The business’s own tax | 3,691 | 10,677 | nil |
| Collected and handed on for others | 8,875 | 639 + Etsy’s ≈5,000 | 5,769 |
| Filings and payments in the year | 33 | 12 | 8 |
| Date | What | Amount | To whom |
|---|---|---|---|
| 15th of every month | Payroll tax deposit | 255 | IRS, through EFTPS |
| 15 Apr, 15 Jun, 15 Sep 2026; 15 Jan 2027 | Form 1040-ES estimates. No Form IT-2105: New York wants estimates only from those expecting to owe $300, and this shop expects $13 | 311 | IRS |
| 30 Apr, 31 Jul, 2 Nov 2026; 1 Feb 2027 | Form 941 and Form NYS-45 | nil, already deposited | IRS and New York |
| 22 Jun, 21 Sep, 21 Dec 2026; 22 Mar 2027 | Form ST-100 sales tax | 2,219 | New York State |
| 1 Feb 2027 | Form 940; W-2 and W-3, with cash tips and the tip occupation code; 1099-NEC for any contractor paid $2,000 or more | 84 | IRS and the SSA |
| 15 Mar 2027 | Form IT-204-LL, if the shop is an LLC | 25 | New York State |
| 15 Apr 2027 | Form 1040 with Schedules C and SE; Form IT-201, which carries the city tax; Form NYC-202S | 13 | IRS, New York, New York City |
eThe thresholds that actually decide the year
Not one of the numbers that shaped these three returns was a tax rate. They were thresholds — on gross income, on receipts, on transaction counts, on the price of one shirt — and only one of the nine is measured on profit at all.
| Threshold | Amount | What it decides | Which of the three meets it |
|---|---|---|---|
| Gross income, for the city’s business tax | 95,000 | Form NYC-202S becomes due, tax or no tax | all three — including the store that lost money |
| Annual sales tax liability | 3,000 | one return a year, or four | coffee shop and grocery quarterly; gift shop annual |
| Taxable receipts in a quarter | 300,000 | monthly returns, Forms ST-809 and ST-810 | none, even at $600,000 of sales |
| Net self-employment earnings in the five boroughs | 50,000 | MCTMT at 0.60% on all of them | none — the grocery reaches it at about $54,200 of profit |
| Payments through one channel, and transactions | 20,000 & 200 | a Form 1099-K that will not agree with the books | gift shop, twice |
| Paid to one contractor in the year | 2,000 | Form 1099-NEC by 1 February | any of them, on a plumber or a designer |
| Accumulated New York withholding in a quarter | 700 | Form NYS-1 within three or five business days | none — the coffee shop’s rides on the NYS-45 |
| Payroll tax liability in the lookback year | 50,000 | semi-weekly deposits instead of monthly | none — the coffee shop deposits monthly |
| Price of one item of clothing | 110 | exempt from state, city and transit tax alike | gift shop, on every T-shirt |
fWhat the ledger has to carry
Nothing in this section needed a tax engine. It needed six things from the books, and they are the same six for all three businesses.
| What the ledger must carry | Which example needs it | Ours | Where it comes from |
|---|---|---|---|
| A taxable flag on the item, not on the customer | all three: heated coffee, unheated food, clothing under $110 | have | parts and services carry a taxable flag already; it is configuration, not code |
| A period sales tax return: gross sales, non-taxable, taxable, tax due, credits | all three, in the order Form ST-100 asks | build | chapter 1 item 11 |
| A marketplace-collected flag on the invoice | gift shop: Etsy’s $60,000 shown as a sale and deducted again | build | one column, named in section 7.8 |
| A prepaid-tax credit line | grocery: $2,588 of cigarette tax paid up the chain | build | the same mechanism, wherever a tax is paid upstream |
| Tips with their occupation code on payroll | coffee shop: the 2026 W-2 demands both | partial | enhancement 2 |
| An estimated-tax worksheet | gift shop: eight instalments a year | build | enhancement 3 |
| Across three businesses and $300,000 of sales | Amount |
|---|---|
| Sales tax — collected from customers, never the businesses’ money | 15,283 |
| Payroll and self-employment tax | 9,697 |
| Income tax, federal, state and city together | 4,671 |
| Filings and payments between them | 53 |
One line of those four is what people mean when they say “tax filing”, and it is the smallest. The rest is bookkeeping arranged on a form — which is the whole argument of this chapter: the work is reports, and the reports are ours to build.
7.6How a return actually reaches the IRS, and who may send it
This is the section to read twice.
| Return | Format | Pipe | Who may transmit |
|---|---|---|---|
| 1040, 1065, 1120-S, 1120, 4868, 7004 | MeF XML | Modernized e-File | An Authorized IRS e-file Provider holding an EFIN; the taxpayer through consumer software (the vendor is the provider); or paper, still legal for the taxpayer. A preparer expecting to file eleven or more 1040s in a year must e-file. |
| 941, 940, 944 | MeF XML | Modernized e-File | The employer through approved software, signing with a 94x Online Signature PIN (applied for through the software, posted by the IRS, up to 45 days); an ERO with Form 8879-EMP; or a Reporting Agent under Form 8655. |
| W-2, W-3 | EFW2 or keyed | SSA Business Services Online | The employer, free, or a vendor. |
| 1099-NEC, 1099-MISC | CSV, keyed, or XML | IRIS | The payer with a TCC, or a vendor with one; paper only under ten returns. |
| Deposits and estimates | Payment | EFTPS, Direct Pay | The taxpayer, or a reporting agent. |
| Sales tax | Per state | State portal | The business, or a filing service. |
| Credential | Open to a non-resident, non-citizen? | Detail |
|---|---|---|
| PTIN — required to prepare any US return for pay | yes | $18.75 a year. Without an SSN: Form W-12 with Form 8946 and notarised passport copies, a non-US address, about six weeks by post. |
| EFIN — required to transmit through MeF | no | IRM 3.42.10: every Principal and Responsible Official must be a US citizen or lawful permanent resident with an SSN or ITIN, fingerprinted or credentialed. The “foreign EFIN” route exists only for a firm inside the business group of an existing US provider, which stays answerable. |
| Enrolled Agent — unlimited representation rights | yes | PTIN, the three-part Special Enrollment Examination within three years, Form 23 ($140), a tax-compliance check. No citizenship or residency test appears anywhere in the IRS rules. From 2026 the exam vendor is PSI; international candidates sit it by remote proctor, scheduling for which the IRS FAQ calls “temporarily delayed” as of this writing. |
| Form 2848 / 8821 — speak to the IRS for a client | partly | 2848 power of attorney needs a credentialed representative — an EA qualifies; 8821 information authorisation is open to anyone. |
| State registrations | varies | New York registers preparers “within and outside” the state ($100 at ten returns); Oregon licenses anyone preparing Oregon returns; Maryland registers; California’s CTEC applies only to preparers inside California. |
aThe three working models
- Prepare here, transmit there. The Pakistani firm keeps the books, prepares the return and the workpapers; a US CPA or EA firm with an EFIN reviews, signs and transmits. This is the model the IRS anticipates: the outsourcing rules under §7216 require the client’s written consent before return information leaves the United States, and if an SSN travels the consent must say so in the prescribed sentence, confirm that both firms keep an adequate data-protection framework, and warn that US privacy law may not reach abroad (Rev. Proc. 2013-14). Penalties for skipping this are criminal.
- Prepare here, the client files. For the smallest clients, the preparer produces the figures and the client keys them into consumer software or self-files 941s with their own 94x PIN. Legal, cheap, and the reason a clean set of reports matters more than a filing pipe.
- Become the credential. A Pakistan-resident EA holds representation rights and a PTIN, signs as preparer, and still transmits through a US ERO or the client. The EA credential is what turns a bookkeeping service into a tax practice in the client’s eyes.
What none of the three allows is the thing prospects assume: the offshore firm filing federal returns directly under its own name. That requires an EFIN, and an EFIN requires a US person.
7.7Does QuickBooks talk to the IRS?
Less than its marketing implies, and only through the same pipes as anyone else.
- Payroll: yes. QuickBooks Online Payroll, at every tier, calculates, deposits and files 941, 940, W-2 and the state forms as a Reporting Agent — the employer signs Form 8655 and Intuit transmits under its own EFIN and PIN. The employer still has to obtain its own state withholding and unemployment accounts. Elite adds a penalty guarantee of up to $25,000 a year.
- 1099s: yes, as a vendor. Intuit’s 1099 e-file service transmits NEC and MISC and mails contractor copies, included with Contractor Payments and payroll or priced per form otherwise. It is an IRIS transmitter like any other vendor.
- Income tax returns: no. QuickBooks does not file a 1040, 1065, 1120-S or 1120. The paths are TurboTax (including its assisted “Expert Assist” and “Expert Full Service Business” offers, which cover Schedule C, 1065 and 1120-S but not Form 1120), or for accountants an export from QuickBooks Online Accountant’s Prep for Taxes into ProConnect Tax. Those are separate products with their own fees, and ProConnect’s transmission still needs the accountant’s EFIN.
- Sales tax: no. Automated Sales Tax computes the rate and prints a liability report. Intuit’s own help page says it “does not file or remit returns automatically at any subscription level”; the business files on the state portal, or pays Avalara, TaxJar or a similar service.
- Estimated tax: computed, not paid. Solopreneur works out the quarterly figure; payment is by Direct Pay or EFTPS.
Of the whole federal calendar, QuickBooks transmits exactly two things itself: payroll returns, as a reporting agent, and 1099s, as an IRIS vendor. Everything else — the income tax return, the sales tax return, the estimates — is a report handed to a separate filer. That is the standard any competitor is held to, and it is a standard of reports, not of pipes.
7.8What SQL-Ledger can produce, today and after the book
Every filing in this chapter is, at bottom, a handful of totals from the ledger arranged on a form. The table separates what is a report from what is a pipe, and marks where our ledger stands.
| Filing | What the ledger must supply | Ours | Where it stands |
|---|---|---|---|
| Schedule C | Income and each expense category on the Schedule C lines; home office, vehicle and depreciation as memoranda | partial | The income statement gives the totals; the three US charts (General, Service, Manufacturing) are not mapped to Schedule C line numbers. See enhancement 1. |
| Schedule SE, 1040-ES | Net profit; last year’s tax | partial | Net profit is there; the safe-harbour arithmetic and vouchers are not. Enhancement 3. |
| 1120-S, 1065, K-1s | Book income, book-to-tax adjustments, balance sheet on Schedule L, owner draws and distributions, per-owner allocation | partial | Trial balance, balance sheet and income statement are there and export CSV; the M-1 adjustments and K-1 split are workpapers the preparer builds. Enhancement 1 maps the lines; the rest stays in the tax software, as it does with QuickBooks. |
| 1120 | As above, corporate | partial | Same. |
| 941, 940, 944, deposits | Wages, withholding, FICA by employee and by deposit period | partial | HR → Payroll posts pay with user-defined wage and deduction tables and prints payslips; a preparer can build the 2026 federal and one state’s tables by hand. There is no 941 layout, no deposit-schedule report, and the tables are not date-effective (backlog item 50). Enhancement 2. |
| W-2, W-3 | Annual wages and withholding per employee | partial | The payroll transactions report gives the totals per employee; an EFW2 file for SSA Business Services Online is enhancement 2. |
| 1099-NEC, 1099-MISC | Payments per vendor per calendar year, by box, with TIN | build | Chapter 1 item 11 adds the vendor tax flag, TIN and totals. Add the IRIS CSV layout and it is a self-service filing under a client’s own TCC. |
| Sales tax returns | Taxable, exempt and facilitator-collected sales and tax by jurisdiction for the state’s period | partial | Tax accounts per jurisdiction with Tax Collected and Non-taxable reports; chapter 1 item 11 makes them one period return. A marketplace-collected flag on the invoice is the missing column. |
| Form 8300, 720, 2290 | Cash receipts over $10,000; excise; vehicles | have | Receipts by payment method and date answer 8300; the others are outside a general ledger. |
| State franchise and annual reports | Revenue and the balance sheet | have | Reports exist; the forms are the state’s. |
| Transmission of any federal return | — | skip | Not a ledger’s job, and for us not possible: transmission needs an EFIN or a TCC held by a US person or by the client. QuickBooks is in the same position for every return but payroll. |
7.9The four enhancements
1Tax-form lines on the chart, and a Tax Summary report
SQL-Ledger already has the mechanism: GIFI codes, the Canadian form-line identifiers that sit on each account and roll up on the statements. Generalise the field into a form line with a form name, ship a mapping file per US form — Schedule C lines 1 to 27, 1120-S page 1 and Schedule L, 1065 page 1 and Schedule L, 1120 — and pre-assign it on the three US charts at dataset creation. A Tax Summary report under Reports prints the chosen form’s lines with the year’s totals, a memo section for the items that are not ledger balances (home office square footage, vehicle miles, meals at 50%), and the book-to-tax adjustments the preparer keys in, saved per year. Export as CSV in the column order the professional tax packages import. This is the “Prep for Taxes” export QuickBooks Online Accountant offers, without the ProConnect lock-in, and it is the report a Pakistani practice hands to its US signing partner.
2Payroll tables with dates, and the 941, 940 and W-2 layouts
Make the wage and deduction tables date-effective, and ship the 2026 federal tables — withholding by the Publication 15-T percentage method, Social Security to the wage base, Medicare and the additional Medicare, FUTA to the $7,000 base — with a state table format the preparer fills for each state the practice serves. Then three reports: a 941 worksheet per quarter with lines 1 to 15 and the monthly or semi-weekly deposit schedule beneath it; a 940 worksheet for the year; and W-2 data per employee, printed and exported in the SSA’s EFW2 record layout so the client can upload it to Business Services Online themselves. The transmission of the 941 remains with the client’s 94x PIN or the US reporting agent; the worksheet is what they key.
3Estimated-tax worksheet and vouchers
A small screen: the year-to-date profit from the ledger, last year’s tax and adjusted gross income keyed once, the safe-harbour rule applied, and the four instalments computed and printed on 1040-ES voucher layouts with the dates. Also a pass-through variant that reads the profit at the entity and splits it by owner percentage. Nothing here is hard; it is the question a one-person client asks every quarter, and answering it from the ledger rather than a spreadsheet is what keeps them.
4The practice layer on the panel
Not a ledger feature but the thing that makes the first three sellable from Pakistan. On the Ledger123 panel: a practice account that owns many client datasets; a per-client compliance calendar generated from the entity type, the states, and whether there is payroll, with the dates in Plates 7.1 and 7.3 and each state’s sales-tax frequency, ticked off as each return’s report is produced; a §7216 consent template with the prescribed language, signed by the client before the dataset is opened to the practice; and a signing-partner role for the US firm that transmits, with read access to the Tax Summary and the worksheets of enhancements 1 to 3 and nothing else. That role is the accountant seat of chapter 1 item 8 with a scope.
7.10What we will not build
A transmitter. Becoming an IRS software developer and transmitter means MeF schema conformance, assurance testing every year, and an EFIN held by a US person. It is a product in itself and it is the wrong product: the market already has cheap 941 and 1099 e-file vendors that take a CSV, and the income-tax return belongs in the signing firm’s software. We produce the numbers in the layouts those tools import.
Sales-tax filing. Fifty portals. The period return of chapter 1 item 11 produces the figures; Avalara or TaxJar file them for those who want that.
A Pakistani accountant can hold a PTIN and become an Enrolled Agent but cannot hold an EFIN; QuickBooks files only payroll and 1099s itself; so the winning service is immaculate reports in the form’s own line order, a compliance calendar, a signed consent, and a US partner who presses send — and four enhancements give SQL-Ledger exactly that.
7.11Glossary of acronyms
The forms are listed by number in Plate 7.1 and section 7.6; this table covers the agencies, systems and credentials.
| Acronym | Stands for | What it is |
|---|---|---|
| AFSP | Annual Filing Season Program | Voluntary IRS programme for non-credentialed preparers; gives limited rights to represent clients on returns they prepared. |
| AGI | Adjusted gross income | The 1040 income figure after above-the-line deductions; the $150,000 test in the estimated-tax safe harbour is on AGI. |
| BOI | Beneficial ownership information | The FinCEN ownership report created by the Corporate Transparency Act; no longer required of US-formed companies. |
| BSO | Business Services Online | The Social Security Administration’s portal, where employers upload W-2s free of charge. |
| CPA | Certified Public Accountant | The state-licensed accounting credential; one of the three with unlimited IRS practice rights, with attorneys and EAs. |
| CTEC | California Tax Education Council | Registers tax preparers who work inside California; out-of-state preparers are exempt. |
| DBL | Disability benefits law | New York’s employer-provided short-term disability cover; the employee contributes 0.5% of wages, capped at 60 cents a week. |
| EA | Enrolled Agent | The IRS’s own practitioner credential, earned by examination, with unlimited rights to represent taxpayers; open to non-citizens. |
| EFIN | Electronic Filing Identification Number | Issued through the IRS e-file application to an Authorized IRS e-file Provider; required to transmit returns through MeF. Its principals must be US citizens or permanent residents. |
| EIN | Employer Identification Number | The business’s own federal tax number, issued free by the IRS; needed for payroll, 1099s and every entity return. |
| EFTPS | Electronic Federal Tax Payment System | The Treasury’s payment portal for payroll deposits, corporate estimates and other federal tax payments; enrolment required. |
| EFW2 | Electronic Filing W-2 | The SSA’s fixed-width record layout for uploading W-2 data to BSO. |
| ERO | Electronic Return Originator | The kind of Authorized IRS e-file Provider that originates a return for transmission — in practice, the preparer’s firm holding the EFIN. |
| FBR | Federal Board of Revenue | Pakistan’s tax authority; mentioned only as the reader’s point of reference. |
| FDM | Fixed dollar minimum | New York’s floor under the corporate franchise tax, set by New York receipts: $25 at the smallest tier, $300 between $500,000 and $1m. An S corporation pays it even with no profit. |
| FICA | Federal Insurance Contributions Act | The Social Security (6.2% each side) and Medicare (1.45% each side) payroll taxes; the self-employed pay both sides as SE tax. |
| FinCEN | Financial Crimes Enforcement Network | Treasury bureau that receives Form 8300 cash reports electronically and, formerly, BOI reports. |
| FIRE | Filing Information Returns Electronically | The IRS’s legacy 1099 upload system, closing 19 November 2026 in favour of IRIS. |
| FUTA | Federal Unemployment Tax Act | The employer-only federal unemployment tax reported on Form 940; 0.6% of the first $7,000 per employee after the state credit. |
| GCT | General Corporation Tax | New York City’s 8.85% tax on corporations. The city does not recognise the federal S election, so an S corporation pays it at the entity level. |
| GIFI | General Index of Financial Information | Canada Revenue Agency’s form-line codes, which SQL-Ledger already carries on each account; the mechanism enhancement 1 generalises to US forms. |
| IFRS | International Financial Reporting Standards | The accounting standards Pakistani practice follows; US small businesses generally keep tax-basis or GAAP books instead. |
| IRIS | Information Returns Intake System | The IRS’s current 1099 system: a free web portal taking keyed entry or CSV, and an XML API; both need a TCC. |
| IRM | Internal Revenue Manual | The IRS’s internal procedures; IRM 3.42.10 sets the e-file provider rules cited in Plate 7.4. |
| IRS | Internal Revenue Service | The federal tax authority, part of the Treasury. |
| ITIN | Individual Taxpayer Identification Number | A tax number for people ineligible for an SSN; acceptable on the e-file application, but does not by itself satisfy the citizenship or residence test. |
| K-1 | Schedule K-1 | The per-owner statement of a partnership’s or S corporation’s income, attached to Forms 1065 and 1120-S and reported on each owner’s 1040. |
| LLC | Limited liability company | A state-law entity that federal tax ignores by default (single member taxed as a sole proprietor, several as a partnership) unless it elects S or C corporation treatment. |
| LPR | Lawful permanent resident | A green-card holder; with citizens, the only people who may be principals on an e-file application. |
| MCTMT | Metropolitan commuter transportation mobility tax | New York’s transit tax. For the self-employed in the five boroughs, 0.60% of net earnings — but only once those earnings exceed $50,000, and then on all of them. |
| MeF | Modernized e-File | The IRS’s XML transmission system for income-tax, employment-tax and excise returns. |
| NEC / MISC | Non-employee compensation / miscellaneous income | The two 1099 variants a small business issues: NEC for contractors, MISC for rent, royalties and other payments. |
| NYS-45 / NYS-1 | New York quarterly and interim payroll returns | NYS-45 combines withholding, wage reporting and unemployment insurance each quarter; NYS-1 remits withholding within three or five business days once $700 accumulates. |
| OBBBA | One Big Beautiful Bill Act | Public Law 119-21 of July 2025; raised, by practitioner accounts, the 1099-NEC/MISC threshold to $2,000 and restored the 1099-K threshold. |
| PFL | Paid Family Leave | New York’s paid leave insurance, funded by an employee deduction — 0.432% of wages in 2026, capped at $411.91. |
| PIN (94x) | 94x Online Signature PIN | The ten-digit signature the IRS posts to an employer so it can e-file its own 940, 941 and 944 through approved software. |
| POA | Power of attorney | Form 2848; lets a credentialed representative act for a taxpayer before the IRS. Form 8821 is the information-only counterpart. |
| PSI | PSI Services | The testing company that delivers the Special Enrollment Examination from 2026, including remote proctoring for international candidates. |
| PTIN | Preparer Tax Identification Number | Required of anyone who prepares US returns for pay; $18.75 a year; available to foreign persons without an SSN. |
| RA | Reporting Agent | A payroll provider authorised by Form 8655 to deposit and file employment taxes for an employer under its own credentials; what QuickBooks Payroll is. |
| Schedule L / M-1 | Balance sheet per books / book-to-tax reconciliation | Schedules on Forms 1065, 1120-S and 1120: the balance sheet the ledger already has, and the adjustments the preparer keys. |
| SE | Self-employment | Schedule SE and self-employment tax: the sole proprietor’s equivalent of both halves of FICA. |
| SEE | Special Enrollment Examination | The three-part exam for Enrolled Agent status, delivered by PSI from 2026. |
| SSA | Social Security Administration | Receives W-2s and W-3s; the IRS gets the data from the SSA, not from the employer. |
| SSN | Social Security Number | The US individual tax number; sending one offshore triggers the §7216 consent language. |
| ST-100 / ST-101 | New York sales tax returns | The quarterly and annual returns. New York’s sales tax year runs 1 March to the end of February; a vendor owing $3,000 or less for the year files annually, one owing more files quarterly, and one with $300,000 of taxable receipts in a quarter files monthly. |
| SUI | State unemployment insurance | Each state’s employer unemployment tax, with an account and a rate the state assigns; paying it earns the FUTA credit. |
| TCC | Transmitter Control Code | The credential for filing 1099s through IRIS, applied for through IRS e-Services with identity verification. |
| TIN | Taxpayer Identification Number | The general term: an SSN, EIN or ITIN. Collected on Form W-9 before paying a contractor. |
| UBT | Unincorporated Business Tax | New York City’s 4% tax on sole proprietors and partnerships doing business in the city, with a credit that eliminates it below $42,000 of taxable base. The return is due once gross income passes $95,000, whether or not tax is owed. |
| VAT | Value added tax | The consumption tax Pakistan and most countries levy; the United States has none, only state sales taxes. |
| §7216 | Internal Revenue Code section 7216 | Makes unauthorised disclosure of return information by a preparer a crime; the source of the written consent required before work goes offshore. |
7.12Sources
IRS pages first; SSA and FinCEN for theirs; for section 7.5, the New York State Department of Taxation and Finance, the New York City Department of Finance and the New York Department of Labor; practitioner sources only where the IRS has not yet published (the $2,000 1099 threshold under the One Big Beautiful Bill Act) or where Intuit’s pages could not be fetched.
- IRS, Estimated taxes FAQ and Form 1040-ES — irs.gov/faqs/estimated-tax · irs.gov/pub/irs-pdf/f1040es.pdf
- IRS, Employment tax due dates; Instructions for Forms 941, 944, W-2/W-3; Should you file Form 944 or 941 — irs.gov/businesses/small-businesses-self-employed/employment-tax-due-dates · irs.gov/instructions/i941 · irs.gov/instructions/i944 · irs.gov/instructions/iw2w3
- SSA, Employer filing deadlines — ssa.gov/employer/filingDeadlines.htm
- IRS, Instructions for Form 2553 and Form 1120 — irs.gov/instructions/i2553 · irs.gov/instructions/i1120
- IRS, E-file information returns; E-file Forms 1099 with IRIS; FIRE transitioning to a new platform — irs.gov/filing/e-file-information-returns · irs.gov/filing/e-file-forms-1099-with-iris · irs.gov/newsroom/irs-reminder-information-return-e-file-system-transitioning-to-a-new-platform
- IRS, Form 1099-K threshold reverts to $20,000 (FAQs, October 2025) — irs.gov/newsroom/irs-issues-faqs-on-form-1099-k-threshold-under-the-one-big-beautiful-bill-dollar-limit-reverts-to-20000
- Avalara; Groom Law, on the $2,000 1099-NEC/MISC threshold from 2026 — avalara.com/blog/en/north-america/2025/07/one-big-beautiful-bill-act-1099-reporting-threshold.html · groom.com/resources/form-1099-misc-reporting-threshold-gets-a-big-lift-102l0pk/
- IRS, MeF schemas and business rules; Using a Form 94x Online Signature PIN; Reporting Agent technical fact sheet; Form 8655 — irs.gov/e-file-providers/modernized-e-file-mef-schemas-and-business-rules · irs.gov/businesses/small-businesses-self-employed/using-a-form-94x-online-signature-pin-to-e-file-employment-tax-forms · irs.gov/e-file-providers/reporting-agent-technical-fact-sheet
- IRS, IRM 3.42.10 Authorized IRS e-file Providers; Publication 3112; Foreign EFIN Q&As — irs.gov/irm/part3/irm_03-042-010r · irs.gov/pub/irs-pdf/p3112.pdf · irs.gov/e-file-providers/new-irs-e-file-rule-for-providers-to-obtain-a-foreign-efin-qas
- IRS, Most tax return preparers must use IRS e-file — irs.gov/tax-professionals/e-file-providers-partners/most-tax-return-preparers-must-use-irs-e-file
- IRS, PTIN requirements; Instructions for Form W-12; Form 8946; Federal Register, PTIN fee, 30 September 2025 — irs.gov/tax-professionals/ptin-requirements-for-tax-return-preparers · irs.gov/pub/irs-pdf/iw12.pdf · irs.gov/pub/irs-pdf/f8946.pdf
- IRS, Become an Enrolled Agent; Enrolled Agent FAQs; PSI announcement — irs.gov/tax-professionals/enrolled-agents/become-an-enrolled-agent · irs.gov/tax-professionals/enrolled-agents/enrolled-agents-frequently-asked-questions
- IRS, Section 7216 information center; Rev. Proc. 2013-14; Power of attorney and other authorizations; Circular 230 — irs.gov/tax-professionals/section-7216-information-center · irs.gov/pub/irs-drop/rp-13-14.pdf · irs.gov/businesses/small-businesses-self-employed/power-of-attorney-and-other-authorizations
- CTEC; New York Tax Department preparer registration; Oregon Board of Tax Practitioners; Maryland tax preparer registration — ctec.org/faqs/ · tax.ny.gov/tp/reg/tpreg.htm · oregon.gov/obtp · dllr.state.md.us/license/taxprep/
- FinCEN, Beneficial ownership information; Mayer Brown on the August 2026 final rule — fincen.gov/boi
- IRS, Form 8300 and reporting cash payments; About Form 720; About Form 2290 — irs.gov/businesses/small-businesses-self-employed/form-8300-and-reporting-cash-payments-of-over-10000
- Delaware Division of Corporations, franchise tax; Texas Comptroller, 2026 franchise report; Numeral and TaxCloud on nexus, facilitator laws and filing frequency — corp.delaware.gov/frtax/ · comptroller.texas.gov/taxes/franchise/ · numeral.com/blog/economic-nexus · taxcloud.com/blog/sales-tax-filing-frequency/
- Intuit, Pay and file payroll taxes and forms in Online Payroll; Tax penalty protection; 1099 e-file; File your sales tax return and record tax payment; TurboTax business filing; ProConnect Tax + QuickBooks — quickbooks.intuit.com/learn-support/en-us/help-article/electronic-filing/pay-file-payroll-taxes-forms-online-payroll/L8JqxhbaE_US_en_US · quickbooks.intuit.com/payroll/tax-penalty-protection/ · quickbooks.intuit.com/payroll/1099-efile/ · quickbooks.intuit.com/learn-support/en-us/help-article/pay-sales-taxes/file-sales-tax-return-record-tax-payment-online/L7ZeSlAr1_US_en_US · turbotax.intuit.com/small-business-taxes/ · accountants.intuit.com/tax-software/tax-online/proconnect-plus-quickbooks/
- Tax Notes and Forbes on the end of IRS Direct File for 2026 — taxnotes.com · forbes.com
- IRS, Rev. Proc. 2025-32 (2026 inflation adjustments); SSA, 2026 wage base; IRS, final regulations on the tips deduction (TD 10044) and the questions and answers on qualified overtime — irs.gov/newsroom/what-the-no-tax-on-tips-deduction-means-for-you · irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
- NY Department of Taxation and Finance, sales tax filing requirements and periods, Instructions for Forms ST-100 and ST-101 — tax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_tax_vendors.htm · tax.ny.gov/forms/html-instructions/2025/st/st101i-a25.htm
- NY, TB-ST-525 Listings of taxable and exempt foods and beverages sold by food stores; Food retailers; Publication 718-C, clothing and footwear rates — tax.ny.gov/pubs_and_bulls/tg_bulletins/st/listings_of_taxable_and_exempt_food.htm · tax.ny.gov/pdf/publications/sales/pub718c.pdf
- NY, prepaid sales tax on cigarettes and the retail dealer certificate (Form DTF-720); metropolitan commuter transportation mobility tax for the self-employed — tax.ny.gov/bus/st/prepaid-sales-tax-on-cigs.htm · tax.ny.gov/bus/cig/start-a-business.htm · tax.ny.gov/bus/mctmt/selfemp.htm
- NY, withholding tax due dates and Instructions for Forms NYS-1 and NYS-45; NY Department of Labor, unemployment insurance rate information and NYS-50 employer’s guide; NY Paid Family Leave 2026 contribution; NYSIF disability premium rates; NY DOL minimum wage for tipped workers — tax.ny.gov/bus/wt/duedates.htm · dol.ny.gov/unemployment-insurance-rate-information · dol.ny.gov/minimum-wage-tipped-workers
- NYC Department of Finance, Unincorporated Business Tax and the NYC-202S instructions; General Corporation Tax rates; NY, Article 9-A franchise tax on S corporations and the Instructions for Form CT-3-S — nyc.gov/site/finance/business/business-unincorporated-business-tax-ubt.page · nyc.gov/assets/finance/downloads/pdf/tax_rates/general_corp_tax_rates.pdf · tax.ny.gov/forms/current-forms/ct/ct3si.htm