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Meals and Entertainment. 0%, 50% or 100%?

Posted on August 31st, 2021

by Warren Fisher, CPA

Have you missed having business meals with your prospects, customers, and employees?

Well, get ready to start again. Hopefully soon, COVID-19 will be behind us. 

To help you get ready, check the table below for what you can do in 2021 and 2022 as the law stands now:


Amount Deductible for Tax Years 2021-2022





Restaurant meals with clients and prospects




Entertainment such as baseball and football games with clients and prospects




Employee meals for convenience of employer, served by in-house cafeteria




Employee meals for required business meeting, purchased from a restaurant




Meal served at chamber of commerce meeting held in a hotel meeting room




Meal consumed in a fancy restaurant while in overnight business travel status




Meals cooked by you in your hotel room kitchen while traveling away from home overnight




Year-end party for employees and spouses




Golf outing for employees and spouses




Year-end party for customers classified as entertainment




Meals made on premises for general public at marketing presentation




Team-building recreational event for all employees




Golf, theater, or football game with your best customer




Meal with a prospective customer at the country club following your non-deductible round of golf




Is your SUV a truck or a car? You need to know.

Posted on August 17th, 2021

by Warren Fisher, CPA

Here’s a vehicle story that you will find of interest.

Taxpayer DJ is in an IRS audit of his 2018 tax return. It is now at the IRS appeals level.

The item in question is an SUV with a curb weight of 5,700 pounds and a gross vehicle weight of 6,100 pounds.

  • If the tax code makes the SUV a passenger vehicle, the curb weight of 5,700 pounds limits DJ’s tax deduction to $18,000.
  • If the tax code makes the SUV a truck using the gross weight of 6,100 pounds, DJ’s deduction is $55,000.

The IRS lawyer who is handling the appeal tells DJ that he has to use curb weight because his SUV is built on a car chassis.

Wrong. DJ wins his $55,000 deduction. Here’s why.

To qualify for bonus depreciation (or Section 179 expensing), the SUV must escape the luxury vehicle depreciation limits on deductions.

The escape works like this:

  1. The SUV must have a gross vehicle weight rating (GVWR) of 6,001 pounds or more.
  2. Also, the SUV must be a truck under the Department of Transportation (DOT) regulations. (Using guidelines set out in DOT regulations, manufacturers label SUVs as “trucks” or “cars.”)

Under the DOT rules, an SUV can qualify as a truck regardless of chassis.

Ouch … Household Employees

Posted on August 11th, 2021

By Warren Fisher, CPA

The tax law can jump up and bite you in unexpected places. One example of that is the nanny tax.

Do you have a household employee such as a nanny, a caregiver for an elderly relative who moved in with you during the pandemic, or a live-in housekeeper?

You may have hired somebody to help out during difficult circumstances caused by the COVID-19 mess.

Maybe that was a temporary arrangement, or maybe it has turned into a permanent one. In either case, the dreaded nanny tax issue may be in play.

The nanny tax refers to your duty to withhold and deposit a household employee’s share of Social Security and Medicare taxes on wages paid to the employee and also to deposit the employer’s share of those taxes.

First, let’s clarify who can potentially count as a household employee. According to IRS Publication 926, Household Employer’s Tax Guide, household employees are individuals who do household work—such as performing as a nanny, caretaker, private nurse, babysitter, housekeeper, maid, driver, or butler. Household work includes only performing services in or around your private home.

According to IRS Publication 926, a person who does household work is your employee if you control not only what work is done but also how the work is done. So, if a worker regularly comes to your home on a schedule dictated by you and is supervised by you, the worker is probably an employee.

It doesn’t matter whether the work is full time or part time, or whether you hired the worker through an agency. But if an agency supplies the worker and controls what work is done and how it’s done, the worker is not your employee.

For 2021, the FICA tax issue arises only if you pay a household employee $2,300 or more during the year.

The nanny tax rules are complicated, and complying with them can be a time-consuming nuisance.


Deduct 100% of Your Business Meals

Posted on August 4th, 2021

by Warren Fisher, CPA

Since 1986, lawmakers have limited business meal deductions: first to 80 percent, and then to 50 percent (unless an exception applies).

But on December 27, 2020, in an effort to help the restaurant industry due to the COVID-19 pandemic, lawmakers enacted a new, temporary 100 percent business meal deduction for calendar years 2021 and 2022.

To qualify for the 100 percent deduction, you need a restaurant to provide you with the food or beverages.

The law requires only that the restaurant provide the food and beverages. You don’t have to pay the money directly to the restaurant. For example, you qualify for the 100 percent deduction if you order a restaurant meal that’s delivered by Uber Eats or Grubhub.

Your deductible business meals must be tax code Section 162 ordinary and necessary business expenses, and they must not be subject to disallowance under tax code Section 274.

You must be present at the business meal, and you must provide the business meal to a person with whom you could reasonably expect to engage or deal with in the active conduct of your business, such as a customer, client, supplier, employee, agent, partner, or professional advisor, whether established or prospective.

Remember, to qualify for the 100 percent deduction, you need a restaurant. The IRS recently provided definitions and examples of what is and is not a restaurant.

A restaurant is “a business that prepares and sells food or beverages to retail customers for immediate consumption, regardless of whether the food or beverages are consumed on the business’s premises.” It is not any of the following:

  • Grocery stores
  • Specialty food stores
  • Beer, wine, or liquor stores
  • Drug stores
  • Convenience stores
  • Newsstands
  • Vending machines or kiosks

In general, the 50 percent limitation applies to business meals from the sources listed above.

But remember, it’s the restaurant that creates the 100 percent deduction.


Employee Retention Credit

Posted on July 28th, 2021

By Warren Fisher, CPA

With the Consolidated Appropriations Act, 2021, millions of small-business owners like you now qualify for the employee retention credit (ERC), thanks to three big changes:

  1. You can now obtain both the ERC and the Paycheck Protection Program loan, but not on the same wages.
  2. This new rule applies retroactively to 2020.
  3. The new law adds an enhanced ERC for 2021.

And thanks to the latest new law, the American Rescue Plan Act of 2021 (ARPA), the already enhanced 2021 ERC is extended for an additional six months, through December 31, 2021.

The ERC is a big deal. It can put tens of thousands of dollars directly in your pocket to help offset your cost of paying employees during the COVID-19 pandemic.

Say during the first quarter of this year (2021) your S corporation paid the following wage and health expenses:

  Wages Health








You $30,000 In wages $30,000 $10,000
Employee 1 $10,000 $1,500 $11,500 $10,000
Employee 2 $12,000 $1,500 $13,500 $10,000
Employee 3 $15,000 $1,500 $16,500 $10,000
Total $67,000 $4,500 $71,500 $40,000

For the first quarter of 2021, the credit rate is 70 percent on up to $10,000 of W-2 wages per employee.

Your ERC for the first quarter of 2021 is $28,000, or 70 percent of $40,000. That’s a hefty chunk of change.

The one downside to this tax credit: you have to deal with some complexity to determine your eligibility and to calculate your tax credit – especially if you received PPP funds.


Yoga for your PPP Loan – Achieve Flexibility with PPPFA

Posted on June 5th, 2020

Congress Finally Takes Steps to Fix PPP Flexibility – Did it Work?

By Warren Fisher, CPA

Who knew that giving business owners 10 weeks of 2019 payroll to cover 8 weeks of 2020 Covid employment when many businesses were closed or at reduced capacity would not work?  Business owners did!  Thanks to feedback from plenty of entrepreneurs across the country, Congress finally got the message and they have taken action – and most of it’s good.

The House and Senate have passed the Paycheck Protection Program Flexibility Act of 2020 PPPFA (President Trump should sign the bill today).  Here are the main points:

1) The covered period has changed from 8 weeks to the earlier of 24 weeks from the date of funding or December 31, 2020. This is huge because businesses with less than full employment rosters can use the additional time to ramp their businesses back up to prior levels to reduce or eliminate losing loan forgiveness.  But, anyone using the 24 week period will be required to maintain employee headcount (Full Time Equivalent (FTE)) and wages for an additional 16 weeks.

  • Planning Point:  A borrower with a loan date prior to the enactment date of the PPPFA can elect to retain their original 8 week period.  Why would anyone do that?  Because the CARES Act requires employers to maintain employment levels (headcount and wages) to obtain full forgiveness.  If an employer spent enough PPP funds to receive full forgiveness and has not had a decrease in headcount or wages by June 30, 2020, lock in forgiveness.  Or what if an employer would have difficulties maintaining headcount and wages after June 30th – i.e. riots?  Maybe a  bird in the hand?

2)   Watch out for the headcount / wage reduction. Remember that you can spend 100% of your PPP loan on qualifying payroll within the allowed 8 or 24 week period and still not receive 100% forgiveness.  What?  That’s the FTE and wages reduction.  If FTEs or wages are reduced relative to benchmark periods, then a percentage of the loan is not eligible for forgiveness.  The PPPFA extends the amount of time to restore FTE and wages to December 31, 2020 (unless the 8 week period is elected).

3)  The 75/25 Rule is now the 60/40 Rule. Non-payroll items such as rent, mortgage interest and utilities were previously capped out 25% of the PPP loan but that has been expanded to 40% of the PPP loan.  But there is a catch, the PPPFA states “to receive loan forgiveness under this section, an eligible recipient shall use at least 60 percent of the covered loan amount for payroll costs”.  Anyone else thinks that sounds ominous?

  • Planning Point:  A strict reading of that sounds like if a borrower spends 58% of their PPP loan on qualifying payroll, then 0% of the loan is forgivable.  It will make all the sense in the world to pay at least 2% in bonuses or run a special partial-period payroll to achieve at least 60% payroll and forgive the majority of your loan.  Note: We will probably receive new SBA Interim Final Rules (quite the oxymoron) that will hopefully provide some clarification on this point.

4)  What if your loan is not forgiven? The PPPFA extends the 2 year repayment period to 5 years

5)  Employer payroll taxes can be deferred. Under PPP, 2020 employer social security tax could not be deferred until the end of 2021 and 2022 (50% each year) after the date the employer received PPP forgiveness.  Under the PPPFA, employers with PPP can defer those taxes to 2021 and 2022, but remember it is only a deferral.

Generally speaking, this Act is a welcome addition to the PPP but like most things, some employers will benefit more than others.  Document your expenditures and plan now for achieving forgiveness success.  The calculations for actual payroll and other expenses are straight forward but the FTE headcount and wage base calculations on an employee by employee basis against elective periods are extensive.  Get on our calendar.  In the words of an SBA banker, “You only get one shot at forgiveness.  Don’t blow it.”

Seeking Forgiveness – Action List now that your PPP loan is Accepted or Funded

Posted on April 15th, 2020

First, I would like to thank the local banks who have stepped forward to assist our small businesses all across the country.  Through the conduit of the SBA, these banks have given our firm’s clients millions of dollars of forgivable loans that will give these businesses a fighting chance over the next two critical months.

Second, Congress and the Treasury were obviously interested in keeping businesses afloat in the short-term when the PPP rules were drafted and that is why the eight-week rule was set in place.  The eight- week rule starts the clock when the PPP funds are deposited into your account and gives you eight weeks to spend those funds in order to qualify for 100% forgiveness.  Their position clearly did not anticipate the number of businesses that are closed by government order that do not have an opportunity to invest those funds in payroll.  A simple solution would be for them to extend the eight-week period for the amount of time that the business is required to be closed beyond the funding date.  Even though this would extend former employees on unemployment, it would not require additional PPP funding.  If you have any pull in Washington DC, please lobby for this modification!

The funds have hit your account.  The SBA has not issued its rules for granting forgiveness so these are our best practices (at this point).

1) If possible, deposit the funds into a dedicated bank account. If the funds were deposited into your normal operating account, open a new account and transfer the PPP amount to the new account.  Another option is to use a current dormant or infrequently used account such as a business savings account.

2) Plan your atonement. The CARES act states that forgiveness is based on qualifying costs incurred and payments made during the eight-week period.  Even though the rules are not issued yet, this would imply that some guidance suggesting prepayments to payroll companies or paying the rest of the owners annual salary during the eight-week period is not valid because it was not incurred.

The first step is to calculate your non-payroll costs such as rent, utilities and mortgage interest. The limit on non-payroll cost forgiveness is 25% of the total PPP advance.  Let’s assume your advance is $100,000 and during the eight-week period.  Here are two scenarios:

  • You pay $27,000 in qualifying non-payroll costs. $25,000 of those costs are forgivable if all requirements are met (more on that in a minute).
  • You pay $22,000 in qualifying non-payroll costs. $22,000 of those costs are forgivable if all requirements are met plus you have $3,000 of additional funds that may be forgiven through payroll.

Opportunity:  If you have not paid April rent yet and your business is funded today, you could pay April rent on April 15th, May rent on May 12th and June rent by June 10th (end of the eight-week period) and all three months should be forgivable because they are incurred and paid.  Of course, this is subject to the constantly shifting sands of the SBA process.

The next step: Payroll. If you do not spend the remaining 75% of the loan proceeds on qualifying payroll during the eight-week period, any deficit will reduce the amount of forgiveness.  For example, you spend $68,000 on payroll and employer benefits such as health insurance and retirement expense during the eight-week period.  Your forgiveness will be reduced by $7,000.

The previous requirements are the outline for maximum forgiveness, but there are other hurdles to clear: headcount and salary reduction.

Headcount: One intent of the CARES act was to encourage employers to maintain the same employee head count as they had pre-COVID 19.  Head count will be determined by full-time employees (FTEs) (kind of remind you about Obamacare?).  The formula will be the average number of FTEs per month during the eight-week period divided by the average number of FTEs per month during either 2/15/19-6/30/19 or 1/1/20-2/29/20.

Planning note:  You can choose which period you want to use and you will want to chose the period with the lowest number of FTEs.  If your FTEs fall by 20%, then your forgiveness will be reduced by 20%.

Example:  We think the rules will state that anyone working more than 30 hours per week is an FTE and part-time workers will be combined to determine FTEs.  Assume for 2/15/19-6/30/19 you had 15 FTEs and but since your business was growing, for the 1/1/20-2/29/20 period you had 18 FTEs.  You chose the 2019 period because it provides the lower hurdle of 15 FTEs.  Then, for your eight-week period, you have 12 FTEs.  You have a 20% reduction in FTEs and your loan forgiveness will fall by 20% (or another way of saying it, you owe back 20% of your loan – so far).

Salary Reduction: After the headcount forgiveness reduction, next comes wage reduction.  The formula compares amounts from unequal time periods and is probably a drafting error (that we pray will be corrected).  The assumption is that if an employee’s average weekly payroll during the eight-week period is at least 75% of that employee’s average weekly payroll during the first quarter of 2020, then no reduction is required.  However, if the wages were reduced more than 25%, those reduced wages will be deducted from the forgivable portion of the loan.  Clear as mud, right?

Example:  Assume an employee worked full-time for the first quarter of 2020 and earned an average of $720/week ($18 per hour).  This would set that employee’s threshold at $540/week ($720 x 75%).  But, during the eight-week period the average hours dropped to 20 hour per week for an average of $360/week.  Since the reduction is more than 25%, the forgivable portion of the loan will be reduced by $180/week for the eight-week period or $1,440.

A workaround for re-hires? The statute did offer some relief to these provisions but, like everything, this is subject to change.  Any reduction in headcount and wages that occurred between February 15, 2020 and April 26, 2020 will be ignored if the number of FTE’s or wage per employees is restored by June 30, 2020.  This implies limited relief for just that time period but the statute says the employer “has eliminated” the issue.  Once again, we have vague and opposing guidance.

3) Document your forgiveness.  It is probably not reasonable to change your payroll withdrawal account or any other qualifying ACH items for an eight-week period so it will be permissible for you to reimburse  funds from your designated PPP account to your operating and/or payroll accounts.  Documentation is and will be the key.  I recommend that you reimburse for each payroll run for the exact amount of qualifying payroll expense.  If possible, pay non-payroll items directly from the PPP account but if not possible (i.e. savings account), reimburse for specific items even if grouped together.

For example, if you pay rent, electric, gas and water on your April 20th accounts payable batch, it is permissible to reimburse your operating account for the total of those items but keep copies of the accounts payable checks, bills and a summary showing reconciliation back to the transfer.

If there are complications to your forgiveness process and you end up with 20% of the loan not forgiven, the worst case scenario is either immediate repayment of the 20% with very little interest or a very favorable loan for 2 years at 1% interest and government subsidies for 80% of these costs for eight-weeks.

Plan for loan forgiveness but keep your eye on the prize, the survival and recovery of your business and continued employment for your employees.

by Warren Fisher, CPA

Confused About SBA Loans – So is the Rest of the Country – And the SBA

Posted on April 5th, 2020

There is still so much confusion between small businesses, lenders and the SBA itself regarding the Payroll Protection Program (PPP).  In an attempt to provide guidance, the SBA issued its new interim final rule on April 2, 2020.  This rule has some mundane and some quite dramatic items (and possibly frightening changes – see Coordination with EIDL Loans below):

Interest rate:  Doubled from .5% to 1% to provide coverage for community banks

Payments terms:  Reduced from 10 years to 2 years

Affiliation rules:  The SBA will publish further guidance.

Payroll costs definition:  Payments to independent contractors do not qualify (this appears to be in direct contradiction to the law).

Cover for the SBA lenders:  The SBA application states that the only agent your business can have in the PPP application process is your SBA lender.  Then, the rule states that the lender will be held harmless for borrower’s failure to comply with program criteria.  Who will be held responsible?  The borrower.

Borrower responsible for use of funds:  Knowingly unauthorized use of funds is subject to charges of fraud.  Examples of unauthorized funds:  refinancing prior debt and dividends.

Coordination with EIDL loans:  I have read the 31-page rule and at least a dozen articles or blogs from law firms and there is a considerable range of how to interpret the rule regarding coordinating EIDL and PPP loans.   Most, it appears, are waiting for further guidance.  Here is what we know right now:  If a business received an EIDL between January 31, 2020 and April 3, 2020, it could still apply for a PPP loan.  If the EIDL was not used for payroll costs, it does not impact eligibility for a PPP loan.  If the EIDL was used for payroll costs, the PPP loan must refinance the EIDL loan.  So, what about the elephant in the room?

What about businesses applying between January 31 and April 3, 2020 that haven’t heard anything?  What exactly is the date of receiving an EIDL loan?  I applied for an EIDL loan and I have not heard a thing from the SBA (including the $10,000 grant that was to be deposited within 3 days – it wasn’t).  So, Friday 4/3 I called the SBA and asked about the status.  I was told an unnamed loan officer will contact me in 2-3 weeks.  I asked if I would receive the grant.  I was told to wait until Monday and check with my bank and if it’s not there, contact my loan officer (who will not be named for 2-3 weeks!).  The loop of bureaucracy.  Is my receiving date the application date, the date the funds are received or what if the loan is never signed but a grant appears in the bank account?

The way this rule is written, it appears that if my receiving date is anything other than the application date, I am disallowed from applying for a PPP loan!  And the same thing certainly applies for anyone applying for an EIDL loan after April 3, 2020.  I do not believe this is Congressional intent.  The EIDL is a non-forgivable cashflow loan with very long terms – up to 30 years.  The PPP loan is designed for payroll and occupancy costs, it can be forgivable and is now shortened to a 2-year term.  Two distinct programs.  Two distinct purposes.  Why create this line in the sand to further hinder businesses already crippled by Covid-19?

What can you do?  I discussed this issue today with a lead SBA banker.  He recommended two steps:

1)  The interim rule is still temporary and can change.  Reach out to your members of Congress.  Tell them these two programs fit different needs and both should be available to small businesses at this critical time.

2) If you have not applied for a PPP loan and you qualify with a significant benefit in excess of the $10,000 EIDL grant, complete and submit your application to your SBA banker.  The PPP is first come, first served.  If the rule is reversed or positively clarified, perfect, your application is already submitted.  If the rule is upheld and is negatively interpreted, then the worst case is the rejection of your application.

by Warren Fisher, CPA

Covid-19 Ate My Cash. Employee Strategies For Right Now!

Posted on March 27th, 2020

That steady crunching sound you hear is Covid-19 coronavirus eating your cash and as a small business employer, you are worried.  You want to keep your most valuable assets – your employees – but you are running out of time.  We heard this at least 20 times yesterday from our business clients.  Since you not only read but follow every word of our blogs, we can assume that your SBA EIDL and CARES Act loans are in the works and relief is coming.

One of the hardest things for all of us right now is our hazy crystal ball.  It is cloudy if not foggy when I try to determine not only when do we all get back to business but when will we emerge from a certain (if not already firmly entrenched) Covid-19 recession.  If this all ends next week, much of this conversation is not relevant.  Unfortunately, if this ends in 18 months, much of this conversation is not relevant.  So we will focus on a 4 – 10 week window.

Rule 1:  If you are either not applying for loans or you were somehow rejected and your cash outflows are exceeding your inflows and your ship is taking on water – you need to layoff employees.  Employees need to be laid off in order to qualify for unemployment – if they voluntarily quit – they receive no unemployment.  With the current CARES Act package, which has not yet passed, there is a good chance that these employees will make more on unemployment than they will on your payroll.  This is not indefinite.  The CARES Act will provide $600 of additional unemployment per employee per week but only up to 4 months.  After that, they will only receive regular state unemployment which is usually 56.5% of current earnings up to a maximum of $520 per week but the CARES Act added an additional 13 weeks of state unemployment insurance.  So, once the 4 month period is over, everyone will want to work and unemployment rates will still be high.  Will your Oklahoma state unemployment rate go up?  NO.  On Wednesday, OESC Executive Director Robin Roberson signed an order waiving employer benefit wage charges as a result of Covid-19.

Rule 2:  If you have or are applying for loans, you will probably be waiting for funding.  The CARES Act gives the SBA 30 days from date of enactment to provide guidance to lenders.  However, an SBA bank president told me this morning that clients should gather the relevant documents and that they hope to start within 7-10 days after enactment.  So, the reality is it will probably take at least 30 days to receive funds.  If you are out of cash and waiting on government assistance, using Rule 1 above, talk to your employees and explain that you will lay them off allowing them to claim the expanded unemployment benefits but that your intention is to hire them back as soon as possible (and before the unemployment runs out).

Rule 3:  If you have liquidity, qualify under the CARES Act loan and the government is going to reimburse you for your payroll costs, why wouldn’t you keep your employees working?  If your business is shut-down by the order of the governor, you should use Rule 1 for some employees but then retain your management team to use this time for remote employee training, working on your business flow, employee reviews, analyzing your product mix (80/20 rule), calculating your KPIs, developing your loan outflow strategy to maximize loan forgiveness and strategic planning that few businesses ever pause long enough to complete.  Remember, most (if not all) of your competitors are going to emerge from Covid-19 weaker than when it started.  Position your business now to take full advantage of a new economy post Covid-19.  If your business is not shut down but is slow, re-read this paragraph!  And if your business is not shut down and is rocking, congrats.  Get your expenses reimbursed and make this crazy year your best ever!

Warren Fisher, CPA

My Business Needs Cash (or it will real soon). What To Do!

Posted on March 26th, 2020

Step 1: Apply for an SBA loan directly with the SBA under the Economic Injury Disaster Loan (EIDL) program (scroll down to see blog posted 3/25/20).  This is a cashflow loan!  For most small businesses, this program has the largest potential loan amount since it is based on 50% of gross profit.  Hint: SBA EIDL Form P-019 requests gross revenue and cost of goods sold to arrive at gross profit.  Per the IRS, cost of goods sold is for resale or production of tangible products.  Thus, service businesses don’t have cost of goods sold but rather cost of revenue which is not a deduction on Form P-019.  As a recap, this program is 3.75% fixed interest, 30-year repayment schedule and first payment deferral for 1 year.  The original parameters were funding within 30 days but due to excessive demand, that timeframe will surely be longer.

Step 2:  Assuming the CARES Act passed by the Senate passes the House and is signed by the president, pursue this loan as a means to fund payroll and occupancy costs such as rent, mortgage interest and utilities – and it may qualify as forgivable.  Now we are in no-brainer territory!

The loan formula is the lower of 2.5 times average monthly payroll incurred in the one-year period before the loan was made or $10 million.  And, if desired, the SBA EIDL you have already applied for can be rolled into this loan.  Other features of this program are applying either directly with SBA or a qualified lender, no requirement for collateral and no personal guarantees.

This loan can be used to pay for payroll including state payroll taxes and independent contractors, group health insurance, interest on existing mortgage obligations, rent, utilities and interest on any other debt obligations incurred before the covered period.  Indebtedness is forgiven (and excluded from gross income) in an amount (not to exceed the principal amount of the loan) equal to the following costs incurred and paid during the covered period of February 15 to June 30, 2020 for payroll costs, interest, rent and utilities.  But forgiveness amounts will be reduced for any employee cuts or reductions in wages.

Step 3: Document everything!  You are already in business for yourself and you know to keep receipts and records but now you need to keep even more records.  For instance, make sure you can prove you paid an employee leave because they are being diagnosed for coronavirus or they are staying home with a school-aged child.

Warren Fisher, CPA