J.R. Martin & Associates - CPA

09/02/2026

Deducting up to 20% of your business income sounds great—until missing an eligibility rule costs you thousands.

The QBI deduction is officially permanent for qualifying owners, but your structure, industry, and wages make all the difference. Plan before you file, and stop leaving your savings to chance.

👉 Visit **jrmartincpa.com** to explore your options and maximize your deductions.

08/13/2026

Intentions don’t count, documentation does.
When it comes to your business books, good records can make all the difference.
Mileage logs, receipts, reimbursement policies and organized expense records help support the deductions you claim—and keep you from scrambling if questions ever come up.

The goal isn’t to worry about an audit. It’s to stay ready.
Clean, consistent bookkeeping also gives you better numbers for tax planning and smarter business decisions throughout the year.

Our latest blog post covers simple ways to strengthen your records and become more audit-ready:
https://na2.hubs.ly/H078xtD0

Are your books backed by documentation—or are you still relying on memory?

07/27/2026

Payroll isn’t just a cost—it’s one of your most powerful business levers.
It affects more than employee paychecks. Payroll is directly connected to cash flow, taxes, hiring decisions, profitability and growth.

When payroll is not integrated with bookkeeping and tax planning, businesses may face:
• Unexpected tax bills
• Worker-classification issues
• Incorrect withholding
• Inaccurate labor-cost reporting
• Cash-flow pressure after hiring or raises

With better visibility, payroll becomes a planning tool. Projections can help you understand the true cost of hiring, prepare for tax deposits and see how compensation decisions may affect your cash balance.

Our latest article explains how connecting payroll, bookkeeping and tax planning can support better business decisions.
Read the full guide: https://na2.hubs.ly/H06W69x0

Is your payroll helping you plan ahead—or showing you the cost after the fact?
General educational information only. Payroll and tax requirements depend on your business and circumstances.

07/21/2026

LLC or LOL? Is your business structure actually protecting what you’ve built?

Forming an LLC involves more than adding three letters to your business name. The structure you choose may affect your personal liability, tax options, ownership decisions and ability to grow.
In this short video, we introduce some of the reasons business owners consider forming an LLC. Our latest article goes deeper into:
• Separating personal and business risk
• Understanding your tax classification options
• Adding partners and defining ownership
• Deciding how profits and responsibilities are handled
• Creating an operating agreement before problems arise

Whether you’re launching a business or wondering whether your current structure still fits, there is no one-size-fits-all answer.
Read the full article: https://na2.hubs.ly/H06P5Cv0

At J.R. Martin & Associates, we help business owners build tax-smart, sustainable foundations for long-term success.
What is your biggest question about forming an LLC?

General educational information only. Legal and tax outcomes depend on your individual circumstances.

07/09/2026

Some cash flow problems are not revenue problems.

They are timing problems.

Your business may be bringing in solid revenue, but if money comes in after payroll, taxes, vendor bills, or owner pay are due, things can still feel tight.
That is where many business owners get stuck: profitable on paper, but still reacting to cash pressure month after month.

On July 22, we’ll help you see your cash timing problem and design around it.
Join us for Cash Flow Mastery: Level 2, a free webinar from J.R. Martin & Associates.

Save Your Seat for FREE ➡️ https://na2.hubs.ly/H06z3T70
Cash Flow Mastery: Level 2 — Free Webinar | J.R. Martin & Associates
https://na2.hubs.ly/H06z4cD0

07/07/2026

"We didn’t choose a cash flow system… we just kept saying yes to things that worked at the time.”
Most businesses are already running one. It just accumulated.
On July 22, we’ll help you see yours — and design around it."
FREE ➡️https://na2.hubs.ly/H06vjh_0

Cash Flow Mastery: Level 2 — Free Webinar | J.R. Martin & Associates

A free 60-minute webinar for business owners who are profitable but still feel tight. See why those weeks happen and how to design around them

06/30/2026

No one set their cash flow up to feel tight. It just accumulated.

One net-30 you agreed to. One payment that comes “when it comes.” Payroll set by team expectations, not cash timing.

None of it felt like a problem. Together, it became a pattern. On July 22, we’ll help you see yours — and design around it.

Cash Flow Mastery: Level 2 — Free Webinar | J.R. Martin & Associates

A free 60-minute webinar for business owners who are profitable but still feel tight. See why those weeks happen and how to design around them

06/25/2026

Cash Flow Mastery: Level 2 — Free Webinar | J.R. Martin & Associates
Some weeks feel tighter.
Even when the month looks fine.
Revenue’s there. The work’s there. But payroll’s coming, a payment hasn’t landed, and a few expenses hit at once.
That’s not an “enough” problem. It’s a timing problem.
And timing can be designed.
Free webinar — Cash Flow Mastery: Level 2 · Wed July 22 · 12 PM PT / 3 PM ET

A free 60-minute webinar for business owners who are profitable but still feel tight. See why those weeks happen and how to design around them

06/05/2026

Did you pay IRS penalties during the COVID years? A court case called Kwong may give you a window to get some of it back, but it could close July 10, 2026.

In late 2025, the U.S. Court of Federal Claims decided Kwong v. United States. The court found that the COVID-era disaster period, running roughly January 20, 2020 through July 10, 2023, should be treated as postponing certain tax deadlines. That has opened a potential pathway for taxpayers to seek a refund or abatement of certain penalties and related interest, usually by filing Form 843.

For many taxpayers, the deadline to protect a potential claim may be July 10, 2026. That is not much time. Once that window closes, you could lose the ability to protect your rights, even if future court decisions favor taxpayers.

A couple of honest caveats. The government is expected to appeal, so the decision is not final and could change. This is not automatic and not guaranteed, and it depends on your specific facts. But if you paid meaningful penalties between 2020 and 2023, the time to investigate is now.

Talk with a qualified advisor first. Explore your options at jrmartincpa.com. Be blessed and build better businesses.

05/27/2026

Google's updates to its search bar are really interesting: https://www.techbrew.com/stories/google-it-while-you-still-can

And if you own a business, you might be tempted to ask Gemini something like:

“How do I know if my business is profitable?”

It will give you an answer curated from thousands of online results. Maybe even one that sounds convincing.

Look at revenue, expenses, profit margins, and cash flow.

But Gemini can’t see your books or track the financial history of your business.

It can’t find the leaks. Or the opportunities.

It can’t tell if your expenses are coded right, if your reports are current, or if the profit you’re looking at is actually money you can use.

That part takes an experienced advisor looking at your actual business.

That’s what we’re here for.