Small Business calculators

IRC § 199A (full section)

Federal Section 199A QBI Deduction Calculator (20% Pass-Through)

Compute the IRC § 199A qualified business income (QBI) deduction — the 20% pass-through deduction enacted by the TCJA — for sole proprietorships, partnerships, S-corporations, certain trusts, and rental real estate. Models the three income zones (below threshold, phase-in band, above full phase-in), the SSTB carve-out for health/law/accounting/consulting/financial/investment-management practices, the W-2 wage limit (50% of wages OR 25% of wages + 2.5% of UBIA), the overall-limit cap at 20% of taxable income less net capital gains, and the TCJA-sunset post-2025 scenario. Surfaces all interim values — tentative deduction, overall-limit ceiling, both wage-limit formulas, phase-in band position — in a single planning view. Federal-pure mechanics for any jurisdiction.

IRC § 1401(a) (12.4% OASDI rate on net SE earnings up to the SS wage base)

Federal Self-Employment Tax (Schedule SE) Calculator

Compute the federal Self-Employment Tax under IRC § 1401 — the self-employed taxpayer's combined Social Security (12.4% OASDI up to the Social Security wage base) and Medicare (2.9% on all earnings, no cap) contributions reported on Schedule SE of Form 1040. Applies the 92.35% multiplier under IRC § 1402(a)(12), enforces the $400 de minimis under IRC § 1402(b), offsets the OASDI wage base by W-2 wages from other jobs, layers the Additional Medicare Tax (0.9%) under IRC § 3101(b)(2), and surfaces the above-the-line half-SE deduction under IRC § 164(f). Statute-cited, federal-pure mechanics for any jurisdiction.

IRC § 280A(g) (14-day rental income exclusion for a dwelling unit used as a residence — the 'Augusta Rule

Federal "Augusta Rule" (§ 280A(g)) Tax-Free Rental Calculator

Compute the IRC § 280A(g) Augusta-Rule rental income exclusion for a personal residence rented fewer than 15 days in a calendar year. Models the closely-held-entity rent-to-own-business strategy (S-corp, partnership, single-member LLC) where business-paid rent is a § 162 deduction at the entity level AND tax-free income to the owner under § 280A(g) — shifting business income to tax-free personal income at the owner's marginal federal + state rate. Surfaces the 14-day cap (day 15 voids the entire year's exception under § 280A(a)-(d) vacation-home rules), the Form 1099-MISC threshold ($600 under IRC § 6041), the fair-market-rate documentation requirement (3+ comps under § 267 and Treas. Reg. § 1.280A-3), and an audit-risk score keyed to day count and number of documented comparables. Federal-pure mechanics for any jurisdiction.

IRC § 469 (full section — passive activity loss limitations enacted by the Tax Reform Act of 1986)

Federal Passive Activity Loss Limit Calculator (IRC § 469)

Compute the IRC § 469 passive activity loss limitation for rental real estate and other passive activities — which losses can offset W-2 income vs which are suspended under § 469(b). Models the four-step ordering: (1) passive losses absorb passive income first under § 469(a); (2) the § 469(i) $25,000 special allowance for active participants in rental real estate with 50¢-per-dollar MAGI phase-out between $100,000 and $150,000 (and $12,500 / $50,000–$75,000 for married-filing-separately, with full denial when MFS spouses lived together under § 469(i)(5)(B)); (3) the § 469(c)(7) real-estate-professional carve-out for taxpayers exceeding 750 hours and the more-than-half-of-personal-services test; (4) any remaining loss suspended to next year under § 469(b), released in full on full disposition under § 469(g). Surfaces all interim values — total available losses, passive-income absorbed, special allowance after phase-out, suspended carryforward — plus a marginal tax savings estimate at the supplied bracket. Tool, not advice.

IRC § 280E (1982 — disallows all § 162 deductions and credits for a trade or business consisting of trafficking in controlled substances listed in Schedule I or II of the Controlled Substances Act)

IRC § 280E Cannabis Expense Disallowance Calculator

Model the federal income-tax impact of IRC § 280E on a state-legal cannabis cultivator, retailer, or vertically-integrated operator. § 280E (enacted 1982 in response to Edmondson v. Commissioner) disallows ALL ordinary and necessary business deductions under IRC § 162 for any trade or business consisting of trafficking in Schedule I or II controlled substances — cannabis remains Schedule I federally as of 2026. The structural relief is the COGS carve-out under IRC § 471: a cultivator can capitalize direct material, direct labor, and allocable indirect production costs into inventory under Treas. Reg. § 1.471-11 (full absorption); a retailer is limited to invoice cost of merchandise plus inbound freight under Treas. Reg. § 1.471-3(b). The Tax Court held in Patients Mutual Assistance Collective Corp. (Harborside), 151 T.C. 176 (2018), aff'd 995 F.3d 740 (9th Cir. 2021), that IRC § 263A does NOT expand the § 280E COGS carve-out. CHAMP v. Commissioner, 128 T.C. 173 (2007), allows allocation of expenses to a separate non-trafficking trade or business; Olive v. Commissioner, 139 T.C. 19 (2012), narrowed CHAMP to require a genuinely separate business with its own revenue, books, and customers — not bare amenities. The calculator surfaces gross profit, § 280E-disallowed expenses, CHAMP-allowed expenses, federal taxable income, federal income tax at 21% C-corp or 37% top-bracket pass-through, accounting net income, and both effective-rate framings (on net income and on gross profit) — the diagnostic that explains why cannabis operators routinely face 50%–90% effective federal rates on book income.

IRC § 163(j) (full section)

Federal Section 163(j) Business Interest Deduction Calculator

Compute the IRC § 163(j) limitation on business interest expense: the 30%-of-ATI cap (quasi-EBIT post-2021), the small-business exception under § 163(j)(3) / § 448(c) (average annual gross receipts at or below the indexed threshold — $30M for 2024, $31M for 2025), the indefinite carryforward of disallowed interest under § 163(j)(2), and the irrevocable Real Property Trade or Business election under § 163(j)(7)(B). Surfaces a static NPV approximation of the RPTOB tradeoff: after-tax interest preserved vs the depreciation timing cost of mandatory ADS recovery (40-year nonresidential / 30-year residential rental) instead of standard MACRS (39 / 27.5). Federal-pure mechanics — applies to taxpayers in any jurisdiction. Reported on IRS Form 8990.

IRC § 461(l) (excess business loss limitation

Federal Section 461(l) Excess Business Loss Calculator

Compute the IRC § 461(l) excess business loss limitation for a non-corporate taxpayer — aggregate business gains and losses, the 2025 threshold ($305,000 single / $610,000 married filing jointly, indexed annually under § 461(l)(3)(B)), the allowable current-year deduction against non-business income, the disallowed excess that converts to a § 172 net operating loss carryforward, and a forward-looking estimate of how much of the NOL is usable in a future year under the § 172(a)(2) 80% of taxable income limit. Models pure federal mechanics: applies AFTER § 469 passive-activity, § 465 at-risk, and § 704(d) / § 1366(d) basis limitations. Reported on IRS Form 461. Applies in any jurisdiction; not Florida-specific.

Small Business Act

SBA 7(a) Loan Payment + DSCR Calculator

Run the same two numbers SBA 7(a) lenders run on every credit memo: the fixed-rate monthly principal-and-interest payment under standard amortization, and the Debt Service Coverage Ratio (DSCR = business NOI ÷ annual debt service) — the ratio actually underwritten to under SBA Standard Operating Procedure 50 10 7.1. Inputs the loan amount, fixed-vs-variable rate election, term in years (10 for working capital, 25 for owner-occupied real estate under 13 CFR § 120.212), Wall Street Journal Prime Rate, lender spread, and business NOI. Outputs monthly P&I, total interest over the life of the loan, the current SBA guarantee fee under 13 CFR § 120.220 + SOP 50 10 7.1 (waived at 0% for loans ≤ $1M in the current fiscal year), annual debt service, DSCR against the conventional 1.15 underwriting floor, the NOI required to hit that floor, and the funding gap if NOI falls short. Variable-rate spreads are checked against the regulatory ceilings under 13 CFR § 120.214 (Prime + 6.5% on loans ≤ $50K, sliding down to Prime + 3.0% on loans > $350K).

Corporate Transparency Act

BOI Reporting Penalty Calculator (Corporate Transparency Act)

Surface the federal penalty exposure for missing a Beneficial Ownership Information (BOI) report under the Corporate Transparency Act (31 U.S.C. § 5336) and the implementing rule at 31 CFR § 1010.380. Resolves the applicable filing deadline by formation regime — pre-2024 entities had until January 1, 2025, 2024-formation entities had 90 calendar days, and 2025-and-after-formation entities have 30 calendar days. Computes civil penalty exposure at $591/day (2025 inflation-adjusted under 31 U.S.C. § 5321), flags the criminal exposure for willful violations (fines up to $10,000 + up to 2 years imprisonment under § 5336(h)(3)), applies the 90-day safe harbor for inadvertent inaccuracies under § 5336(h)(3)(C), screens the large-operating-company exemption (more than 20 full-time U.S. employees, U.S. physical office, more than $5M gross receipts), and emits corrective-action guidance pointing at the FinCEN BOI E-Filing portal. Surfaces a verify-FinCEN-guidance caveat reflecting the ongoing post-NSBU v. Yellen litigation and interim final rules through 2024-2025.

Small Business Act

SBA 504 vs SBA 7(a) Comparison Calculator

Compare the two SBA loan programs side-by-side on the specific project the borrower has in front of them. SBA 504 splits the project 50/40/10 — 50% conventional first-mortgage bank loan + 40% SBA-guaranteed CDC debenture (typically a 20- or 25-year fixed rate locked at the monthly debenture sale, referenced to a Treasury index) + 10% borrower equity, under 15 U.S.C. §§ 695 et seq. and 13 CFR Part 120 Subpart H. SBA 7(a) is a single-lender general-purpose loan at Prime + spread under 13 CFR § 120.214, with maximum terms of 10 years for working capital and 25 years for owner-occupied real estate under § 120.212. The calculator computes the monthly P&I under each structure (504 sums the first-mortgage and CDC tranches), the total interest over the hold, the 504 blended rate on the 90% borrowed portion, and surfaces a use-case recommendation: 504 is typically cheaper for long-term real estate hold because the CDC debenture rate is fixed and runs 100–200 bps below the equivalent 7(a) starting rate; 7(a) is the only path for working capital (504 does not permit working-capital use under 15 U.S.C. § 695(d)); equipment depends on useful life (504 requires 10+ year useful life).

Small Business Act

SBA Loan Personal Guarantee Risk Calculator

Model the personal-guarantee exposure under an SBA 7(a) or 504 loan before signing SBA Form 148. Under 13 CFR § 120.160(a), every individual owning 20% or more of the borrower must execute an unconditional personal guarantee — and the SBA guarantee is joint and several, meaning the SBA can collect the full post-liquidation deficiency from any single guarantor, regardless of ownership share. The calculator inputs the loan amount, owner share, personal net worth, liquid assets, ERISA-protected retirement assets, primary-residence equity, marital status, and a homestead-exemption tier for the state of residence. Outputs the estimated deficiency, the maximum joint-and-several exposure, the homestead-protected and ERISA-protected portions excluded from collection (29 U.S.C. § 1056 ERISA anti-alienation; 11 U.S.C. § 522 federal exemptions and parallel state homestead statutes), the practical collectable base, the post-collection net worth, a community-property spousal-consent flag, and a down-payment-vs-guarantee tradeoff number — the additional borrower equity that would reduce the projected deficiency to the collectable base.

Small Business Act

Small Business Loan DSCR Stress Test Calculator

Test a proposed small-business loan's DSCR (Debt Service Coverage Ratio = NOI ÷ annual debt service) against the kinds of revenue, cost, and rate shocks businesses actually experience over a 10- or 25-year hold. The calculator runs a nine-scenario waterfall — base case, revenue −10%, revenue −20%, COGS +5%, COGS +10%, interest +1 percentage point, interest +2 percentage points, a recession combination (revenue −10% + COGS +5%), and a severe-stress combination (revenue −20% + COGS +10% + rate +2pp) — and surfaces DSCR under each. Each scenario is flagged against a user-selectable lender threshold: 1.15 (SBA practitioner floor), 1.20 (SBA operational guidance under SOP 50 10 7.1), or 1.25 (conventional commercial). The calculator also computes a recommended cash reserve = max of six months debt service and the annual NOI shortfall under a severe-revenue scenario. Revenue-shock NOI uses a proportional-COGS assumption (variable-cost model); rate-shock debt service uses a proportional approximation that undercounts rate sensitivity on long-dated loans — both surfaced explicitly.

Small Business Act

Small Business Working Capital — Term Loan vs LOC vs Factoring Calculator

Compare three common working-capital structures — installment term loan, revolving line of credit (LOC), and invoice factoring — on the same cash-gap profile. Inputs the monthly cash gap, expected duration of need, term-loan rate and amortization, LOC rate plus average utilization assumption plus commitment fee on the undrawn portion, factoring discount per invoice, average invoice term in days, and factoring advance rate. Computes the total cost under each structure over the duration, the term-loan monthly P&I, the LOC effective APR weighted by utilization and commitment, and the factoring effective APR (the central trap — a 2% discount on a 30-day invoice annualizes to 24.3% APR; a 4% discount on a 60-day invoice also annualizes to 24.3%). The recommendation logic compares total costs and weights duration: short-duration needs favor LOC for optionality; long-duration needs favor term loan for the lower rate; factoring is the last resort when other paths are blocked. Surfaces SBA 7(a) working-capital max term of 10 years under 13 CFR § 120.212 and the typical commitment-fee and advance-rate ranges from the practitioner literature.

BLS Occupational Employment and Wage Statistics SOC 29-1131 (Veterinarians

Veterinary Clinic Fee Schedule Calculator

Derive a companion-animal veterinary practice's recommended fee schedule for wellness exams, sick visits, dental prophylaxis, and soft-tissue surgery from first-principles cost-of-doing-business inputs (fully-loaded DVM cost per hour, fully-loaded technician cost per hour, facility overhead per appointment, target gross margin). Cross-checked against AVMA Economics & Statistics Division fee bands and AAHA Financial and Productivity Pulsepoints margin benchmarks. Tool, not advice — for binding fee-schedule adoption, commission a VHMA / AAHA / VetPartners practice valuation and pricing analysis.