United States

A market defined by multi-state complexity.

Accountants for US small businesses work at three levels at once: federal returns and payroll filings with the IRS, income tax in each state where the business has a filing obligation, and sales tax in every jurisdiction where economic or physical nexus has been created. The state layer is what makes it complex.

The United States has more than 33 million small businesses, a market larger than the GDP of most countries, and the accounting regime they operate in is, by global standards, unusually complex. Compliance lives at three levels: federal (IRS), state (50 different revenue departments), and local (city and county sales tax). Getting any layer wrong creates exposure.

For most SMEs, the central operational headache is sales tax. The 2018 Wayfair Supreme Court decision empowered states to require sales-tax collection from remote sellers once they cross economic nexus thresholds, typically $100,000 in sales or 200 transactions per state per year. An e-commerce business doing $5M in revenue can easily owe filings in 25 or more states, each with their own rules, rates and deadlines, which the Streamlined Sales Tax Governing Board has only partly harmonized.

On top of sales tax, US SMEs file federal income tax (Form 1120 for C-corps, 1120-S for S-corps, Schedule C for sole props), state corporate income tax in most states, quarterly federal payroll filings (Form 941), federal unemployment (940), state unemployment, 1099-NEC and 1099-MISC at year-end, and W-2s for employees. Quarterly estimated tax payments are due if you expect to owe over $1,000.

Accountaire handles all of this. We are QuickBooks Online ProAdvisor certified, IRS e-File providers and integrate with Avalara or TaxJar for sales tax automation. Our US clients include e-commerce brands, SaaS companies, professional services firms and consulting partnerships: businesses that need compliance to be a non-event so they can focus on growth.

Where you land in that regime depends on what you sell. Online sellers carry the heaviest nexus exposure and should start with accounting for online brands or Amazon FBA accounting. Subscription businesses should read SaaS accounting and ASC 606 revenue recognition. The nexus rules themselves are set out in our US sales tax nexus guide, and the bookkeeping runs in QuickBooks Online for most US clients. The structure decision is covered in detail in our S corp vs LLC tax guide, and the terminology used across these pages is defined in our accounting and tax glossary. US engagements are built from the same directory of SME accounting services we use everywhere else, with the state-level work added wherever nexus creates it.

33M
US small businesses (99.9% of all firms)
50
States with independent tax regimes
21%
Federal corporate tax rate (C-corp)
$100k
Typical economic nexus threshold
The US year

What do accountants for US small businesses file, and when?

The federal cycle we run for every US client. State and local filings sit on top and vary by jurisdiction.

What do accountants for US small businesses file, and when?
FilingWho files itTiming
Form 941, quarterly payrollEmployersLast day of the month after each quarter
Form 940, federal unemploymentEmployersAnnually, after the calendar year end
Form W-2 to employeesEmployersBy 31 January
Form 1099-NEC to contractorsAny business paying contractorsBy 31 January
Estimated tax paymentsBusinesses and owners expecting to oweQuarterly through the year
Federal income tax returnC corporations, S corporations, sole proprietorsPer entity type, with extensions available
State sales tax returnsAnywhere nexus existsMonthly, quarterly or annually by state
Services we run for United States SMEs

Built for US businesses.

Every service in our catalogue, calibrated to the US regime.

CORE

US cloud bookkeeping

Daily bookkeeping in QuickBooks Online or Xero. US GAAP coding. Stripe, Shopify and Amazon FBA reconciliation specialists.

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CORE

US payroll

Multi-state payroll with federal 941/940 deposits, state withholding, SUTA, W-2s and 1099-NEC at year-end.

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COMPLIANCE

Multi-state sales tax

Economic nexus tracking across all 50 states. Filings via Avalara or TaxJar. Marketplace facilitator rules handled.

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COMPLIANCE

Federal & state income tax

Form 1120, 1120-S, 1065, Schedule C prepared. Quarterly 1040-ES estimates. State corporate filings.

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REPORTING

Management accounts

Monthly US GAAP-aligned reporting. Investor-ready packs for VC-backed companies.

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ADVISORY

CFO-as-a-Service

Fractional CFO support for growth-stage US SaaS, e-commerce and professional services firms.

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Compliance regime

US compliance, handled.

The filings, portals and deadlines we own for every US client.

  • IRS e-File provider registration Authorised to file federal returns electronically. Form 8821 in place for information disclosure. Audit-trail correspondence retained.
  • Multi-state sales tax registration & filing Economic nexus thresholds tracked monthly. State registrations completed proactively. Filings on each state's required cycle via Avalara or TaxJar.
  • Federal income tax (1120, 1120-S, 1065, Schedule C)Annual federal return preparation. Workpapers archived. Filed electronically via IRS e-File. K-1s issued for pass-through entities.
  • Quarterly estimated tax (1040-ES, 1120-W) Quarterly federal estimate calculated and payment scheduled. State estimated tax payments coordinated.
  • Payroll (941, 940, state, SUTA) Quarterly 941 filings, annual 940, state withholding deposits per state schedule, State Unemployment Tax Act (SUTA) filings.
  • Year-end W-2s & 1099-NEC / 1099-MISCW-2s to employees and SSA by January 31. 1099-NEC to contractors and IRS by January 31. State copies handled where required.
  • State corporate income tax Filed in every state where corporate nexus exists. Apportionment factors calculated. State-specific add-backs and modifications applied.
  • R&D tax credit (Form 6765) Federal R&D credit claims prepared for qualifying SaaS and product companies. Qualified Small Business payroll offset election (up to $500k) where applicable.
Why United States SMEs choose us

What US clients tell us they value.

EXPERTISE

US GAAP & multi-state savvy.

Our team is trained on US GAAP, IRS procedure and the quirks of multi-state corporate income tax: Texas franchise tax, Delaware franchise tax, California minimum tax, the lot.

SPEED

4-hour response, US hours.

Our overlap covers US morning (9am PT to 5pm ET). Books closed by the 5th business day every month, with reporting in your preferred format.

TECH

QuickBooks + Avalara + Gusto-compatible.

QuickBooks Online ProAdvisor certified. Avalara and TaxJar integration. Compatible with Gusto, Rippling and ADP for payroll handoff.

VALUE

Fixed monthly fees. No hourly mystery.

Monthly retainers from $150. No hourly billing. Sales tax filings in unlimited states included on Professional and Enterprise tiers.

"The ACCA credentials, the SOC 2 tooling, the 4-hour SLA, every concern I had about working with a remote team got answered before I raised it. They're now embedded in our finance function."
C
CEO Β· B2B SaaSAustin, Texas

What US business owners ask us first.

Are you authorized to file with the IRS?
Yes. We are registered as IRS e-File Providers. Form 8821 (Tax Information Authorization) is in place for each client, allowing us to receive tax notices and represent you on routine compliance. For audit representation we partner with US-licensed CPAs.
How do you handle multi-state sales tax nexus?
We monitor your sales by destination state monthly. Crossing a threshold months ago is the harder case, because registering from today does not clear the earlier period. Most states run a voluntary disclosure program that limits how far back they look, and it closes once the state contacts you first. Marketplace-collected tax is the other trap, since it can still count toward a state's threshold even though Amazon or Shopify remitted it.
Can you file 1099-NEC for contractors?
W-9s are collected during onboarding, payments to contractors tracked through the year, then 1099-NEC forms prepared by January 31, filed with the IRS and applicable states, and distributed to recipients. Same process for 1099-MISC where applicable.
Do you handle Delaware C-corps with operations elsewhere?
Delaware C-corps with operations in other states are a common structure, especially for VC-backed startups. We handle Delaware annual franchise tax, foreign-qualification filings in operating states, and apportioned state corporate income tax.
What about the R&D tax credit for SaaS companies?
Yes, on Form 6765. Work that a customer funds and keeps the rights to is excluded, which writes off a lot of billable development in agencies and studios before the calculation starts. The contemporaneous record of who did what has to exist before the return is filed, not reconstructed afterward. And the payroll offset election only counts on a timely filed original return, never on an amendment.
Can you work with my US-based CPA on tax?
Splitting the work this way is common. Your CPA holds the federal filing; we run bookkeeping, payroll, sales tax and management accounts underneath it, then hand over workpapers and tax-ready trial balances each year.
How do you handle Stripe, Shopify and Amazon FBA reconciliation?
These platforms generate complex statements with fees, refunds, chargebacks and marketplace tax adjustments that don't reconcile to bank deposits without specialist handling. We have specific playbooks for each, and the bookkeeping captures the underlying economics, not just the net deposits.
Do you handle state-specific quirks like Texas franchise tax or California $800 minimum?
Both are standard parts of US compliance for businesses with relevant nexus. Texas franchise tax (margin tax) is filed annually. California minimum franchise tax of $800 applies to all California-registered LLCs and corporations regardless of profitability.
For US SMEs

Want US accounting done properly?

Thirty minutes on a call. Written, fixed-fee proposal within 24 hours. IRS authorization set up in onboarding.