Contractor vs Employee: IRS 20-Factor Test Explained
Worker misclassification is one of the most expensive tax mistakes a business can make in the United States. In fact, the IRS estimates it loses billions of dollars every year in unpaid payroll taxes due to businesses misclassifying employees as independent contractors. If you’re a self-employed individual, a content creator, a cannabis business owner, or […]
State Payroll Tax Requirements: All 50 States Overview
Millions of US employers make a costly assumption every year: they assume that registering with the IRS and setting up federal payroll is enough. It is not. Every state in the United States has its own set of state payroll tax requirements, and failing to comply with them can result in back taxes, penalties, and […]
How to Calculate Federal Income Tax Withholding for Employees
Every US employer who pays wages is legally required to withhold federal income tax from employee paychecks — and getting the calculation wrong can trigger IRS penalties, back taxes, and employee complaints. If you’re a small business owner trying to calculate federal income tax withholding for employees in 2026, this guide gives you everything you […]
Payroll Setup for Small Businesses: A-Z Guide in 2026
Nearly 40% of small businesses in the United States face an IRS penalty every year — and payroll errors are one of the top causes. If you’re a small business owner gearing up for growth in 2026, getting your payroll setup right from day one is non-negotiable. A single miscalculation in withholding or a missed […]
FDAP Income: Withholding Tax Rules for Foreign Persons
Every year, thousands of foreign individuals and entities earn income from US sources — and the IRS requires that tax be withheld before a single dollar leaves the country. The rules governing FDAP income withholding tax for foreign persons are among the most misunderstood areas of US international tax law. Missing these obligations can trigger […]
Tax Treaty Benefits for Foreign Individuals Working in the US
Over 65 countries have signed tax treaties with the United States yet the vast majority of foreign nationals working in the USA never claim the benefits they are legally entitled to. If you are a foreign individual earning income inside the United States, understanding tax treaty benefits for foreign individuals in the USA could save […]
US Source Income vs Non-US Source Income: Tax Treatment
Did you know that the IRS taxes US citizens on their worldwide income — no matter where in the world they earned it? That single rule creates enormous confusion for expats, online content creators, cannabis operators, and self-employed Americans doing business internationally. Understanding the difference in US source income vs non-US source tax treatment is […]
Social Equity Cannabis Licensing: Financial and Tax Considerations
Social equity cannabis licensing programs are one of the most important policy developments in the US cannabis industry — and also one of the least understood from a financial and tax perspective. Operators entering the market through social equity cannabis license financial tax pathways face a unique set of opportunities and obligations that can make […]
Cannabis Advertising Restrictions and Tax Deductibility
Cannabis businesses in the United States face a brutal double bind: they are heavily restricted in where and how they can advertise — and then largely denied the ability to deduct those advertising costs on their federal tax return. Understanding cannabis advertising restrictions and tax deductibility is, therefore, one of the most pressing financial issues […]
ITIN Application Guide for Non-US Residents Earning US Income
The cannabis industry is booming and so is cannabis tourism. Festivals, cannabis-friendly hotel packages, consumption lounges, and farm tours are drawing millions of visitors across the United States every year. However, navigating the cannabis tourism events tax implications that come with running these experiences is one of the most complex challenges operators face today. If […]