Union National Tax Blog

Thinking about an S‑corp election in 2026? Learn when a profitable sole prop should switch, how QBI and reasonable salary work, and when the added complexity actually pays off.

Jason Astwood

5 Min Read

See how the One Big Beautiful Bill Act reshapes small business taxes in 2026, from QBI and higher standard deductions to 100% bonus depreciation and refreshed credits you can use to lower your bill.

Jason Astwood

6 Min Read