Practical notes on keeping the books in order
Written for owners of established businesses in Hudson and across Massachusetts — the questions that come up most, answered once.
The Year-End Close: Five Dates That Decide January
December 31, January 1, January 15 and February 1 each carry a different obligation this year, and two of them are new. What to have finished before the calendar turns.
Read itBuying Equipment Before December 31: The Massachusetts Split
The federal write-off for equipment is generous and permanent. Massachusetts adopted none of it. Before you sign for a walk-in or a POS system, know which return the deduction actually lands on.
Read itThe 1099-NEC Threshold Jumped to $2,000. Collect W-9s Anyway.
For 2026 the Form 1099-NEC threshold rises from $600 to $2,000, and the forms are due February 1, 2027. Fewer filings does not mean fewer W-9s — you cannot know who crosses the line until the year ends.
Read itMA PFML 2027: Nothing Moved Except the Label
DFML published the 2027 contribution rates on October 1. The total stays at 0.88%, the employee share stays at 0.46% and the employer share stays at 0.42% — but the employer money moves from medical leave to family leave.
Read itThe January 15 Estimated Payment, and the Rule That Lets You Skip It
The fourth 2026 estimated payment is due January 15, 2027 — but Form 1040-ES says you can skip it entirely if you file by February 1 and pay in full. Plus the safe harbor that ends the guessing.
Read itSeasonal Hires and the Test That Decides If They Are Employees
Massachusetts presumes every worker is an employee. The three-prong test applies to the person you hired for eight weeks exactly as it does to a full-time hire, and prong two is where most seasonal arrangements fail.
Read itWhy Marlborough Small Businesses Need a Bookkeeper
Most Massachusetts small businesses are run by the person who also keeps the books. In Marlborough, the city's deadlines, the state's penalties and the IRS's record rules all assume those books are current.
Read itNo Tax on Tips Still Means Massachusetts Tax on Tips
Massachusetts does not allow the federal deductions for qualified tips or qualified overtime. All of both must still be reported on Form 1, and withholding stays at 5%.
Read itSix Things to Set Up Before You Open a Restaurant in Hudson, MA
Hudson has taken the first step toward 12 more pouring licenses. What to set up before you sign a lease — meals tax, tipped payroll, startup costs.
Read itMA Payroll 2026: What Changed for Marlborough Employers
The PFML tax change Massachusetts employers were told to prepare for did not arrive in 2026. What did change is the SUI wage base, and the rate structure is not the single band it is usually quoted as.
Read itOBBBA in 2026: What Massachusetts Employers Must Do Now
The 2026 W-2 adds two box 12 codes and a mandatory tipped occupation code, the 2025 penalty relief is gone, and MA PFML earns no federal credit.
Read it10 Ways Small Businesses Can Save Money in 2026
Ten cost savings a small business can act on in 2026 — the mid-year mileage rate change, the filing penalty that costs ten times the payment one, Section 179 and QSEHRA limits. Every figure cited to its source.
Read itMastering the Essentials to Get Through Tax Season Effectively
A practical walk-through of tax season — gathering documents, choosing a filing status, maximizing deductions and credits, and keeping records afterwards.
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