Boyle Accounting Bloghttps://boyleaccounting.com/blog/Personal & corporate tax, accounting, and controller services in Syracuse and Central New York. Form 1099 Filing: Who Gets One and Whenhttps://boyleaccounting.com/blog/form-1099-filing-guide/https://boyleaccounting.com/blog/form-1099-filing-guide/Mon, 26 Oct 2026 12:00:00 GMTForm 1099 filing guide for small businesses - who should get a 1099-NEC or 1099-MISC, the new 2026 reporting threshold, deadlines, W-9s, and e-filing. Year-End Tax Planning Moves for Small and Mid-Sized Businesseshttps://boyleaccounting.com/blog/year-end-tax-planning-business/https://boyleaccounting.com/blog/year-end-tax-planning-business/Mon, 26 Oct 2026 12:00:00 GMTYear-end tax planning moves for small and mid-sized businesses: timing income and expenses, equipment, retirement plans, owner pay, and New York items. 1031 Like-Kind Exchanges: Deferring Gain on Investment Propertyhttps://boyleaccounting.com/blog/1031-like-kind-exchange/https://boyleaccounting.com/blog/1031-like-kind-exchange/Mon, 19 Oct 2026 12:00:00 GMTHow a 1031 like-kind exchange defers tax on investment property sales, including the 45-day and 180-day deadlines, qualified intermediaries, and boot. A Year-Round Tax Checklist for Individuals and Familieshttps://boyleaccounting.com/blog/year-round-personal-tax-checklist/https://boyleaccounting.com/blog/year-round-personal-tax-checklist/Mon, 05 Oct 2026 12:00:00 GMTA year-round tax checklist for individuals and families: what to do each season, key federal and New York deadlines, and records to keep so April is easy. S Corporation Reasonable Compensation: Getting the Owner's Salary Righthttps://boyleaccounting.com/blog/s-corporation-reasonable-compensation/https://boyleaccounting.com/blog/s-corporation-reasonable-compensation/Mon, 21 Sep 2026 12:00:00 GMTS corporation reasonable compensation explained: how to set the owner's salary, what the IRS looks at, and how to document it to avoid payroll tax trouble. Keeping Records: What to Save and for How Longhttps://boyleaccounting.com/blog/business-record-retention/https://boyleaccounting.com/blog/business-record-retention/Mon, 14 Sep 2026 12:00:00 GMTBusiness record retention made simple - how long to keep tax returns, receipts, payroll, property, and corporate records under IRS and New York rules. Building a Monthly Close Process That Actually Closeshttps://boyleaccounting.com/blog/monthly-close-process/https://boyleaccounting.com/blog/monthly-close-process/Mon, 14 Sep 2026 12:00:00 GMTHow to build a monthly close process for a small or mid-sized business: a close calendar, reconciliations, accruals, review, and a checklist that closes. Passive Activity Loss Rules and Real Estate Professional Statushttps://boyleaccounting.com/blog/passive-loss-real-estate-professional/https://boyleaccounting.com/blog/passive-loss-real-estate-professional/Mon, 14 Sep 2026 12:00:00 GMTHow the passive activity loss rules limit rental losses, how the active participation allowance works, and who qualifies as a real estate professional. New York Estimated Tax Payments for the Self-Employed and Retireeshttps://boyleaccounting.com/blog/new-york-estimated-tax-payments/https://boyleaccounting.com/blog/new-york-estimated-tax-payments/Mon, 24 Aug 2026 12:00:00 GMTHow New York estimated tax payments work for the self-employed and retirees: who must pay, due dates, safe harbor rules, and how to avoid penalties. Preparing to Sell or Pass On Your Business: The Tax Sidehttps://boyleaccounting.com/blog/selling-business-tax-planning/https://boyleaccounting.com/blog/selling-business-tax-planning/Mon, 17 Aug 2026 12:00:00 GMTTax planning for selling or passing on your business: asset vs. stock sales, price allocation, installment sales, family gifts, and New York estate tax. Choosing a Business Entity: Sole Proprietorship, LLC, S Corporation, or C Corporationhttps://boyleaccounting.com/blog/choosing-business-entity/https://boyleaccounting.com/blog/choosing-business-entity/Mon, 10 Aug 2026 12:00:00 GMTChoosing a business entity in New York: how sole proprietorships, LLCs, S corporations, and C corporations differ in taxes, liability, and paperwork. Employee or Independent Contractor? Getting Classification Righthttps://boyleaccounting.com/blog/employee-or-independent-contractor/https://boyleaccounting.com/blog/employee-or-independent-contractor/Mon, 10 Aug 2026 12:00:00 GMTEmployee or independent contractor? How the IRS and New York decide worker classification, the penalties for getting it wrong, and how to protect your business. Depreciating a Rental Property and What Happens When You Sellhttps://boyleaccounting.com/blog/rental-property-depreciation-and-sale/https://boyleaccounting.com/blog/rental-property-depreciation-and-sale/Mon, 10 Aug 2026 12:00:00 GMTHow rental property depreciation works, why land is excluded, and what happens at sale, including depreciation recapture, capital gains, and suspended losses. When to File an Amended Return and How It Workshttps://boyleaccounting.com/blog/amended-tax-return-when-and-how/https://boyleaccounting.com/blog/amended-tax-return-when-and-how/Mon, 20 Jul 2026 12:00:00 GMTWhen should you file an amended tax return? What Form 1040-X fixes, deadlines for claiming a refund, and how to amend your New York return too. New York Payroll Taxes Every Employer Should Understandhttps://boyleaccounting.com/blog/new-york-employer-payroll-taxes/https://boyleaccounting.com/blog/new-york-employer-payroll-taxes/Mon, 13 Jul 2026 12:00:00 GMTA plain guide to New York payroll taxes for employers: state withholding, unemployment insurance, the NYS-45, disability and paid family leave, and MCTMT. Outsourced Controller vs. Full-Time Hire: Costs and Tradeoffshttps://boyleaccounting.com/blog/outsourced-controller-vs-full-time/https://boyleaccounting.com/blog/outsourced-controller-vs-full-time/Mon, 13 Jul 2026 12:00:00 GMTOutsourced controller vs. full-time hire: how the costs compare, what each option does well, the tradeoffs to weigh, and how to decide which fits your business. Signs It's Time to Hand Off Your Bookkeepinghttps://boyleaccounting.com/blog/signs-to-outsource-bookkeeping/https://boyleaccounting.com/blog/signs-to-outsource-bookkeeping/Mon, 13 Jul 2026 12:00:00 GMTSigns it's time to outsource bookkeeping - behind on reconciliations, late filings, no time to read reports, and growth - plus what to expect from a bookkeeper. Repairs vs. Improvements: How the IRS Sees Your Rental Expenseshttps://boyleaccounting.com/blog/repairs-vs-improvements-rental/https://boyleaccounting.com/blog/repairs-vs-improvements-rental/Mon, 06 Jul 2026 12:00:00 GMTHow the IRS tells repairs from improvements on rental property, including the betterment, restoration, and adaptation tests and landlord safe harbors. Charitable Giving Strategies That Still Pay Off at Tax Timehttps://boyleaccounting.com/blog/charitable-giving-tax-strategies/https://boyleaccounting.com/blog/charitable-giving-tax-strategies/Mon, 15 Jun 2026 12:00:00 GMTCharitable giving tax strategies that still work: donating appreciated stock, IRA qualified charitable distributions, bunching, and the 2026 rule changes. Setting Up Payroll for Your First Employee in New Yorkhttps://boyleaccounting.com/blog/first-employee-payroll-new-york/https://boyleaccounting.com/blog/first-employee-payroll-new-york/Mon, 15 Jun 2026 12:00:00 GMTSetting up payroll for your first employee in New York - registrations, hiring forms, insurance, new hire reporting, and the federal and state filings due.