Knowledge Base
Small business & personal finance — in under 5 slides.
Concise, partner-written guides on the questions small business owners and individuals ask us most. Each resource is built as a short slide deck you can scan in three minutes.
All resources
Tax
S-Corp vs. LLC for Small Business Owners
When the S-corp election actually saves money for an LLC owner, and when it costs more in headaches than it pays in taxes.
Tax
K-1 Income: What It Is and How to File It
If you're a partner, S-corp shareholder, or LLC member, you'll get a K-1. Here's how to read it and where each number lands on your 1040.
Accounting
When (and How) to Switch From Cash to Accrual Accounting
Cash basis is simple but lies about timing. Here's when accrual is required, when it's just smart, and how to switch.
Fractional CFO
When Does a Small Business Need a Fractional CFO?
Bookkeepers record. Accountants close and report. CPAs file. None of them help you make the next decision. That's what a CFO does.
Tax
Multi-State Sales Tax for Remote and Online Businesses
Wayfair turned every remote-sale state into a potential tax obligation. Here's how to know where you owe, register, and stay clean.
Tax
Quarterly Estimated Tax for Self-Employed and Business Owners
If you're not on a W-2, the IRS expects four prepayments a year. Miss them and you owe penalties even if you pay in full at filing.
Tax
AMT, ISOs, NSOs, and RSUs: A Survival Guide
Equity comp tax is where high-income professionals lose the most money — usually to AMT. Here's the framework for each instrument.
Tax
California Small Business Franchise Tax Explained
The minimum $800 every California entity owes — and the layered taxes that surprise founders who form here without thinking it through.
Accounting
Month-End Close Checklist for Small Businesses
A repeatable monthly close cadence — what to reconcile, what to accrue, and how to know your books are actually done.
Accounting
Reading Your P&L: What Owners Should Actually Look For
The numbers your accountant hands you each month. Here's how to read past the gross totals to the signals that matter.
FP&A
Building a 13-Week Cash Forecast
The single most useful financial tool for a small business. Not a budget, not a P&L — a weekly cash projection you actually use.
FP&A
Pricing Analysis: Cost-Plus vs. Value-Based
Most owners price by adding margin to cost. The good ones price to the value the customer gets. Here's how to tell which approach fits.
Payroll
Multi-State Payroll Setup for Small Businesses
One remote employee in another state means new tax registrations, withholding rules, and compliance work. Here's the playbook.
Payroll
Contractor (1099) vs. Employee (W-2): The IRS Test
Misclassifying employees as contractors is one of the most common — and most expensive — small business mistakes. Here's how the IRS decides.
Business Valuation
Business Valuation Methods Explained
Three approaches — income, market, asset — and how appraisers reconcile them into a single defensible number.
Business Valuation
Buy-Sell Agreement Valuation: What You Need to Know
When a partner exits, the buy-sell agreement decides the price. If the valuation method isn't right, the deal falls apart.
Tax
BOI Reporting Under the Corporate Transparency Act
Beneficial ownership reporting (BOI) requirements for most U.S. small businesses — who must file, what's reported, deadlines, and penalty risk.
Tax
Solo 401(k) vs. SEP-IRA for Self-Employed Owners
If you're self-employed with no employees, both plans let you stash big retirement contributions — but the math, deadlines, and admin differ.
Payroll
1099-NEC and 1099-MISC Filing Checklist for Small Businesses
Who to send 1099s to, what the dollar thresholds are, when they're due, and how to avoid IRS penalties for late or wrong filings.
FP&A
Building a KPI Dashboard Your Business Actually Uses
Most KPI dashboards are pretty and ignored. Here's how to build one with the 5–8 numbers that should drive every owner conversation.
Fractional CFO
Owner Compensation: Salary, Distribution, and Profit Sharing
How owner-operators should pay themselves — salary vs. distribution split, reasonable comp, retirement contributions, and how it all interacts with tax.
Accounting
Revenue Recognition for SaaS and Subscription Businesses
ASC 606 changed how SaaS recognizes revenue. Here's the framework, what trips up small SaaS, and how to set up books that pass diligence.
Business Valuation
Estate and Gift Tax Valuation Discounts
DLOM and DLOC discounts can reduce the taxable value of a transferred business interest by 30–50%. Here's how they work and what survives IRS scrutiny.
More guides coming. Building a venture-scale startup? See StartupCFO.AI resources for venture-stage finance topics.
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