Blog - Linkenheimer LLP CPAs & Advisors

Some Small Businesses Can Still Benefit from the Health Care Coverage Credit

Tax credits reduce tax liability dollar-for-dollar. As a result, they can be more valuable than deductions, which reduce only the amount of income subject to tax. One tax credit that hasn’t been getting much attention lately but that can still be valuable for some small businesses is the credit for providing health insurance to employees.

Who’s eligible?

Under the Affordable Care Act (ACA), certain small employers that provide employees with health care coverage are eligible for this tax credit. Although it’s been available for more than a decade and generally can be claimed for only two years, some small businesses may still be eligible. These may include newer businesses as well as older ones that only recently have begun offering health insurance.

The maximum credit is 50% of group health coverage premiums paid by the employer, if it contributes at least 50% of the total premium or of a benchmark premium. For 2025, the full credit is available for employers with 10 or fewer full-time equivalent employees (FTEs) and average annual wages of $33,300 or less per employee. Partial credits are available on a sliding scale to businesses with fewer than 25 […]

By Linkenheimer LLP|2026-02-16T20:14:31+00:00February 16th, 2026|business, Health care, tax credit|0 Comments

Construction Tax Planning Starts with Your Accounting Method

Construction company owners operate in one of the most complex business environments of any industry. Long-term contracts, retainage, fluctuating job costs, labor constraints, and uneven cash flow all affect how a company is managed day to day and how income must be reported for tax purposes—often in ways that feel disconnected from the cash actually available to run the business. Choosing the right accounting method is not simply a compliance decision; it directly impacts taxable income, estimated tax payments, IRS scrutiny, and long-term tax planning. Financial statements, bonding requirements, and tax planning are all interconnected for construction companies, and the accounting method sits at the center—shaping when income is taxed and how the business can plan and grow.

Cash Method
Under the cash method, income is reported when payments are received and expenses are deducted when paid. This method is common for smaller contractors because it generally aligns taxable income with cash flow and is simpler to maintain. However, it can produce inconsistent tax results on longer projects and is no longer permitted once a contractor exceeds certain IRS gross receipt thresholds. For tax years beginning in 2026, that threshold is $32 million, […]

By Linkenheimer LLP|2026-02-10T22:12:42+00:00February 10th, 2026|accounting, Advisor|0 Comments

The Great Hardware Squeeze: What Rising Tech Costs Mean for Your Business (And Your Budget)

Remember when you could order a new laptop and have it show up in a week without breaking a sweat—or your budget? Those days are feeling increasingly like a distant memory.

If you’ve tried to purchase computers, upgrade servers, or even just buy some additional RAM for your business lately, you’ve probably noticed something: prices are climbing. Fast. And unlike past tech price fluctuations, this one has some staying power behind it. Let’s unpack what’s happening, why it matters to your business, and what you can actually do about it.

What’s Driving the Price Surge?

Two major forces have collided to create what industry analysts are calling a “Component Cost Super-Cycle.” Think of it as the perfect storm, except instead of rain, it’s dollar signs pouring out of your IT budget.

The AI Appetite is Insatiable

Here’s the twist nobody saw coming: artificial intelligence isn’t just changing how we work—it’s fundamentally reshaping the hardware supply chain. The massive data centers powering AI models like ChatGPT, Google’s Gemini, and countless enterprise tools […]

By Linkenheimer LLP|2026-01-27T15:08:31+00:00January 27th, 2026|AI, business, Tech, technology|0 Comments

Real Growth Doesn’t Come From Doing More. It Comes From Building the Right Team.

If you own a small or mid-sized business, ask yourself honestly: Could your business run smoothly for two weeks without you? Not just survive, actually run. Serve clients well. Make good decisions. Move forward.

If the answer is no, you don’t have a business problem. You have a people and systems problem.

The Hidden Cost of Being Irreplaceable

Many owners wear their indispensability like a badge of honor:

“Nobody cares like I do.”

“It’s easier if I just do it myself.”

“I can’t afford to make a bad hire.”

These statements feel true, but they’re actually warning signs.

Here’s what being irreplaceable really costs:

Your time: Evenings, weekends, and mental bandwidth consumed by work that should run without you

Your growth: Revenue plateaus because everything flows through you – you can only serve so many clients, approve so many decisions, solve so many problems

Your options: You can’t sell, transition, or step back because the business is you

Your people: Talented employees leave because there’s no room to grow or own outcomes

One business owner put it this way: “I’m working 60 hours a week and my business hasn’t grown in three years. I thought I needed better marketing. Turns out I needed better […]

By Linkenheimer LLP|2026-01-21T15:23:57+00:00January 21st, 2026|Advisor|0 Comments

Welcome to Tax Season 2026 – Let’s Get Started!

It’s that time of year again! Tax season is officially underway, and we’re ready to make this as smooth and stress-free as possible for you.

Your organizers and engagement letters are on their way. If you don’t receive yours within the next week or two, please give us a call—we want to make sure nothing gets lost in the shuffle.

Key Deadlines to Keep in Mind

To ensure we have enough time to prepare your returns (or file extensions if needed), please have your tax documents to us by:

February 2, 2026 – Business entities
March 1, 2026 – Individual returns, trusts, C-corps

These cutoffs give us the runway we need to review everything carefully and reach out with any questions before filing deadlines hit.

What You Can Do Now

Start gathering your documents. W-2s, 1099s, mortgage interest statements, charitable contribution receipts, investment summaries—the usual suspects. If you’re not sure what we need, your organizer will have a checklist.

Upload securely through your client portal. This is the fastest, safest way to get documents to us. If […]

By Linkenheimer LLP|2026-01-19T15:53:19+00:00January 19th, 2026|deadline, tax planning|0 Comments