OBBBA tax credits: the small-business owner's guide
The One Big Beautiful Bill Act quietly rewrote a dozen credits this year. What changed, what didn't, and four moves to make before April.
The Ledger — bilingual editorial blog by Hoyos Baker
Politics & Policy
See all in Politics →
The Petro Government by the Numbers (1/3): An Economic Balance of Colombia's First Progressive Government
Ahead of the 2026 presidential election in Colombia, it is worth taking a brief, impartial look at the results of the country's first progressive government. The goal is to assess, based on facts rather than political passion, how the government did on the economy, welfare and security. In this first part, we focus only on economic performance.
OBBBA tax credits: the small-business owner's guide
The One Big Beautiful Bill Act quietly rewrote a dozen credits this year. What changed, what didn't, and four moves to make before April.
The new 1099-K threshold, explained without spreadsheets
Treasury settled on $5,000 this year, $2,500 next year, $600 the year after. What that means for your Venmo, Stripe and Zelle activity.
Taxes & Planning
See all in Taxes →
Do US citizens file taxes living abroad? The honest answer
America taxes on citizenship, not residency — so your filing obligation follows you everywhere. Here's what that means, and what happens when two countries both call you a resident.
Foreign asset reporting for dual citizens, finally explained
FBAR and FATCA aren't the same form, the same threshold, or the same penalty. Here's the version of the rules a dual citizen can actually use before April.
S-corp election, rebuilt for owners who take a paycheck
For the right business at the right revenue, S-corp is still the cleanest way to lower your effective tax rate. The hard part is setting reasonable comp.
Q2 estimated taxes 2026: what to actually send by June 15
If your year is up over last, your safe-harbor number is wrong. A two-step adjustment that takes ten minutes and dodges April penalties.
Owner's Corner · Opinion
A reasonable-comp story from the back-office seat — watching two founders skip their paychecks and quietly distort every decision after.
Nicolás Hoyos
Founder · Editor at Large
Bookkeeping Desk
See all in Bookkeeping →
Bookkeeping
The real risks of running your bookkeeping on AI alone
AI categorization is now good enough to be dangerous. Where fully automated books quietly fail — and the three monthly checks that catch it.
Bookkeeping
A monthly close in seven steps, even if you're a team of one
Reconciliations, accruals, owner draws, depreciation, sales tax, payroll tie-out, and the management report. A short, opinionated checklist.
Bookkeeping
QuickBooks Online vs. Xero 2026: it depends — on what
Five categories, real pricing, the integrations that matter for service businesses, restaurants, and remote-first teams. Spoiler: not always QuickBooks.
Newsletter
The Closing Entry, every Friday.
One short email each week: what changed in tax law, one bookkeeping habit worth stealing, and a single number every owner should know about their business this month. Free, bilingual, no fluff.
