Starting a Business in Ohio: A Practical Checklist
A practical Ohio business startup checklist covering business structure, registrations, tax accounts, bookkeeping, hiring, insurance, and ongoing responsibilities.
Business Tax
Business tax guidance from Schultz CPA on S corporations, partnerships, depreciation, equipment purchases and the returns small companies must file.
8 articles
The QBI Deduction Is Now Permanent: What Pass-Through Owners Should Revisit
How the permanent QBI deduction works for business owners, including 2026 service-business income limits, payroll, and Ohio tax treatment.
R&D Expensing Is Restored: What Counts for Small Firms
Understand current R&D deductions, foreign development costs, and the separate choices for remaining domestic research expenses from 2022 through 2024.
100% Bonus Depreciation Is Back: Equipment Purchase Planning for Ohio Businesses
The One Big Beautiful Bill Act restored 100% bonus depreciation. How timing, vehicle limits, QBI and Ohio addbacks affect an equipment purchase.
Employee Benefits: What's Taxable and What Isn't in 2026
Understand the tax rules for employee benefits in 2026, including health coverage, dependent care, company vehicles, and benefits for business owners.
S Corporation Distributions: When Taking Money Out Is Taxable
Understand how S corporation distributions affect your taxes, with a stock-basis example and the rules for wages, shareholder loans, and property.
S Corporation Income and Loss: What Owners Need to Know
Learn how S corporation income reaches your tax return, how distributions affect basis, and what limits your ability to deduct business losses.
S Corporation Basics: Taxes, Owner Pay, and Property Transfers
Understand S corporation eligibility, owner salary, distributions, property contributions, and the deadline for making the federal tax election.