Averkamp CPA Resources
Tax and Accounting Resources for Business Owners
Guides, checklists, calculators, and reference tools for S corporations, partnerships, C corporations, self-employed professionals, international taxpayers, real estate owners, and growing companies.
Quick Reference Numbers
These figures are included so business owners can spot outdated planning assumptions before tax work begins.
| Item | 2026 amount | Planning use |
|---|---|---|
| Social Security wage base | $184,500 | Payroll, S corporation salary modeling, and self-employment tax projections. |
| Section 179 deduction limit | $2,560,000 | Equipment and vehicle purchase planning before year-end. |
| Section 179 phaseout begins | $4,090,000 | Large asset-purchase years and capital expenditure timing. |
| Business mileage rate | 72.5 cents per mile | Mileage logs, reimbursements, and vehicle deduction planning. |
| 401(k) elective deferral | $24,500 | Owner payroll, retirement-plan deferrals, and year-end contribution planning. |
| Defined contribution limit | $72,000 | Employer contributions, profit sharing, and advanced plan design. |
Choose the Right Starting Point
Each category below is organized around a real tax workflow: entity selection, filing, owner payments, international reporting, recordkeeping, or planning before deadlines pass.
If you know the entity
Start with the S corporation, partnership, C corporation, Schedule C, or entity-selection guide.
If you know the form
Use the Form 2553, Form 8832, Form 5471, Form 5472, Form 8865, Form 8858, Form 1040-NR, Form 1120-S, Form 1065, or K-1 guide.
If you know the decision
Use the planning guides for compensation, basis, retirement plans, QBI, deadlines, IRS notices, or charitable records.
If you need a number
Use the calculators and quick-reference tables, then confirm the result against your records and IRS guidance.
Business Tax Services
Start here for entity returns, owner payments, elections, tax planning, and year-round business compliance.
Business Tax Services Resource Guide
A business tax services guide covering entity returns, elections, tax advisory, Schedule C, and year-round planning records.
S-Corporation & Partnership Tax Specialists
Specialized tax planning resources for S corporation shareholders, partnerships, basis, K-1s, distributions, payroll, and filing decisions.
Tax Planning Guide for Business Owners
A business owner tax planning guide covering projections, payroll, entity structure, deductions, retirement plans, and cash reserves.
Schedule C Tax Guide
A Schedule C tax guide for sole proprietors and single-member LLCs covering deductions, self-employment tax, mileage, and records.
Form 2553 S-Corp Election Guide
Learn when Form 2553 may be used to elect S corporation tax treatment and what records to review first.
Form 8832 Entity Classification Guide
A guide to Form 8832 entity classification elections for LLCs and other eligible entities.
S-Corp & Partnerships
Deep-dive resources for pass-through owners who need better basis, compensation, K-1, and distribution support.
S-Corporation Tax Guide
A practical S corporation tax guide covering Form 1120-S, reasonable compensation, distributions, basis, payroll, and tax planning.
S-Corp Reasonable Compensation Guide
Learn how S corporation reasonable compensation works and what records support shareholder-employee wages.
S-Corp Distributions, Stock Basis, and Debt Basis
Understand S corporation stock basis, debt basis, distributions, losses, and Form 7203 reporting.
Partnership Tax Guide
A partnership tax guide covering Form 1065, Schedule K-1, capital accounts, guaranteed payments, allocations, and basis.
Partnership & S-Corp Basis Guide
Compare partnership outside basis and S corporation stock and debt basis for losses, distributions, and tax planning.
Basis Tracking Checklist
A basis tracking checklist for owners of partnerships and S corporations.
International Tax
Foreign ownership, foreign accounts, cross-border entities, nonresident returns, and information reporting.
International Tax Compliance Guide
A business-owner guide to international tax filings, foreign accounts, foreign entities, and nonresident reporting issues.
Form 5472 Filing Guide
A guide to Form 5472 reporting for reportable transactions involving certain foreign-owned U.S. corporations and related parties.
Form 5471 Filing Guide
A guide to Form 5471 reporting for U.S. persons with interests in certain foreign corporations.
Form 8865 Foreign Partnership Guide
A guide to Form 8865 reporting for U.S. persons with interests in certain foreign partnerships.
Form 8858 Foreign Disregarded Entity Guide
A guide to Form 8858 for foreign disregarded entities, foreign branches, and related U.S. reporting.
FBAR Filing Guide
A guide to FBAR reporting for foreign bank and financial accounts.
Form 1040-NR Nonresident Tax Guide
A guide to Form 1040-NR for nonresident aliens with U.S. income, business activity, or treaty questions.
Tax Preparation
Return-preparation workflows for business owners, complex individuals, S corporations, partnerships, and K-1 recipients.
Tax Preparation Guide for Business Owners
A tax preparation guide for business owners covering records, entity returns, extensions, K-1s, and review questions.
Complex Individual Tax Return Guide
A guide for individuals with K-1s, multi-state income, business activity, foreign reporting, investments, or real estate.
Form 1120-S Preparation Guide
A guide to preparing Form 1120-S, Schedule K-1s, shareholder wages, distributions, and basis support.
Form 1065 Preparation Guide
A guide to preparing Form 1065, partnership capital accounts, allocations, guaranteed payments, and K-1s.
Schedule K-1 Preparation Guide
A guide to Schedule K-1 preparation for pass-through entity owners, partners, and shareholders.
Entity, Real Estate & Industries
Entity selection, startup decisions, real estate structures, and industry-specific tax planning.
C-Corporation Tax Guide
A C corporation tax guide covering Form 1120, owner wages, dividends, retained earnings, Section 179, and planning.
Business Entity Tax Guide
Compare sole proprietorships, LLCs, partnerships, S corporations, and C corporations for tax planning.
Starting a Business Tax Guide
A starting-a-business tax guide covering entity choice, EINs, bookkeeping, payroll, deductions, tax accounts, and first-year planning.
Entity and Real Estate Tax Guide
A guide to entity choice and tax planning for real estate investors, rentals, holding companies, and operating businesses.
Industry Tax Guides for Business Owners
A resource guide for healthcare, construction, startups, restaurants, franchises, real estate, and small businesses.
Athlete Tax Planning Guide
A tax planning guide for athletes with multi-state income, endorsements, prize income, business expenses, and residency questions.
Self-Employed & Planning
Self-employment tax, Schedule C, estimated payments, deductions, and owner recordkeeping.
Self-Employed Tax Guide
A self-employed tax guide covering self-employment tax, estimated payments, deductions, retirement plans, and recordkeeping.
Retirement Planning
Plan selection, contribution limits, S corporation owner compensation, and advanced Roth planning.
Retirement Tax Planning Guide
A retirement tax planning guide for business owners covering 401(k), SEP IRA, SIMPLE IRA, Roth strategy, and contribution limits.
2026 401(k) Contribution Limits
Review 2026 401(k), catch-up, defined contribution, IRA, and SIMPLE IRA limits for tax planning.
S-Corp 401(k) Guide
A guide to S corporation 401(k) planning, shareholder W-2 wages, employer contributions, Roth options, and payroll coordination.
Mega Backdoor Roth Guide
A guide to mega backdoor Roth planning for business owners and high earners with eligible 401(k) plan features.
IRS Tools & Deadlines
IRS notices, tax deadlines, refunds, donation records, and quick-reference planning limits.
IRS Notices Guide
A guide to reading IRS notices, checking deadlines, gathering records, and responding strategically.
2026 Business Tax Deadlines and Limits
Key 2026 business tax limits and deadline reminders for S corporations, partnerships, retirement plans, mileage, QBI, and Section 179.
Federal Tax Deadlines and Extensions Guide
A federal tax deadlines guide for business and individual returns, extensions, K-1 timing, and payment planning.
Where Is My Refund Guide
A guide to checking IRS refund status, understanding refund timing, and avoiding refund-related mistakes.
Charitable Donation Tracker Guide
A guide to tracking charitable donations, receipts, noncash gifts, mileage, and Form 8283 support.
Calculators
Interactive tools for S corporation payroll tax modeling, QBI, and self-employment tax.
S-Corp Tax Calculator
Estimate the payroll tax effect of S corporation salary, distributions, and compliance cost using 2026 tax inputs.
QBI Deduction Calculator
Estimate the 2026 qualified business income deduction using IRS thresholds, W-2 wage limits, UBIA, and SSTB phaseout rules.
Self-Employment Tax Calculator
Estimate 2026 self-employment tax using net profit, the Social Security wage base, Medicare tax, and Additional Medicare Tax thresholds.
Related Averkamp CPA Group Services
When a resource applies to your facts, these services are the most common next step.
Official IRS References
Use these IRS resources to validate current-year limits, forms, and filing concepts.
Common Tax, Accounting, and Virtual CFO Questions
New direct-answer center with direct answers to common customer questions about remote CPA services, bookkeeping, e-commerce, multi-state tax, payroll, IRS notices, and virtual CFO support.