# Brook Bay Consulting - Sources Ledger
> The aggregated bibliography of brookbayconsulting.com: every external source cited across the published content, with live URLs. Each article also lists its own sources in its Markdown version (append .md to its URL).
> Human-readable version: https://brookbayconsulting.com/sources/
> Generated automatically from the fact-checked content. Last updated: 2026-07-14

Totals: 54 citations of 31 distinct sources across 22 sourced articles.

## Sources by authority (most cited first)
### irs.gov
Cited in 12 article(s), 16 citation(s).
- [the IRS has crafted a three-factor system to help guide this decision](https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee)
- [Form 1040-ES](https://www.irs.gov/pub/irs-pdf/f1040es.pdf)
- [credits and deductions available to small business owners](https://www.irs.gov/newsroom/irs-highlights-credits-and-deductions-for-businesses-during-small-business-week)

### brookbayconsulting.com
Cited in 5 article(s), 5 citation(s).
- [Book a tax planning session now](http://www.brookbayconsulting.com/schedule-an-appointment)
- [check out our recent blog post about this awesome change that we’re implementing at Bro...](http://www.brookbayconsulting.com/tax-subscription-packages)
- [5 Tax Saving Strategies blog](http://www.brookbayconsulting.com/5-tax-planning-strategies)

### smallbusiness.chron.com
Cited in 2 article(s), 2 citation(s).
- [not sure how to post the transactions to your bookkeeping program](https://smallbusiness.chron.com/accounting-posting-transactions-4089.html)
- [deal with the IRS](https://smallbusiness.chron.com/seven-tips-dealing-irs-15969.html)

### euronews.com
Cited in 1 article(s), 2 citation(s).
- [recent news](https://www.euronews.com/travel/2022/10/10/digital-nomads-will-be-able-to-live-and-work-in-portugal-full-time-with-this-new-visa)
- [also recently instituted a similar visa](https://www.euronews.com/travel/2022/11/11/ecuador-is-launching-a-digital-nomad-visa-offering-low-cost-of-living-and-good-quality-of-)

### quickbooks.intuit.com
Cited in 2 article(s), 2 citation(s).
- [QuickBooks](https://quickbooks.intuit.com/)
- [Paying wages to business owners](https://quickbooks.intuit.com/ca/resources/self-employed/small-business-owner-salary)

### investopedia.com
Cited in 2 article(s), 2 citation(s).
- [capital asset purchases](https://www.investopedia.com/terms/c/capitalasset.asp)
- [minimize the tax you pay](https://www.investopedia.com/ask/answers/040715/what-are-some-ways-minimize-tax-liability.asp)

### waysandmeans.house.gov
Cited in 1 article(s), 1 citation(s).
- [The One Big Beautiful Bill](https://waysandmeans.house.gov/wp-content/uploads/2025/05/The-One-Big-Beautiful-Bill-Section-by-Section.pdf)

### taxfoundation.org
Cited in 1 article(s), 1 citation(s).
- [Tax Cuts and Jobs Act](https://taxfoundation.org/tax-reform-explained-tax-cuts-and-jobs-act/)

### onlinebusiness.northeastern.edu
Cited in 1 article(s), 1 citation(s).
- [Tax compliance](https://onlinebusiness.northeastern.edu/blog/what-is-tax-compliance/)

### acf.hhs.gov
Cited in 1 article(s), 1 citation(s).
- [determining whether a worker is an independent contractor or an employee](https://www.acf.hhs.gov/css/training-technical-assistance/whats-difference-between-independent-contractor-and-employee)

### entrepreneur.com
Cited in 1 article(s), 1 citation(s).
- [how your business is structured](https://www.entrepreneur.com/article/75118)

### wolterskluwer.com
Cited in 1 article(s), 1 citation(s).
- [Ownership is limited to 100 shareholders with an S-Corp](https://www.wolterskluwer.com/en/expert-insights/s-corporation-advantages-and-disadvantages)

### letsdeel.com
Cited in 1 article(s), 1 citation(s).
- [independent](https://www.letsdeel.com/blog/independent-contractor)

### corporatefinanceinstitute.com
Cited in 1 article(s), 1 citation(s).
- [record your own income and expenses](https://corporatefinanceinstitute.com/resources/knowledge/accounting/accounts-expenses/)

### businessnewsdaily.com
Cited in 1 article(s), 1 citation(s).
- [There are a lot of things to do as an entrepreneur](https://www.businessnewsdaily.com/7275-entrepreneurship-defined.html)

### home.treasury.gov
Cited in 1 article(s), 1 citation(s).
- [CARES Act](https://home.treasury.gov/policy-issues/cares)

### usa.gov
Cited in 1 article(s), 1 citation(s).
- [various deductions and tax credits](https://www.usa.gov/tax-benefits)

### future.aicpa.org
Cited in 1 article(s), 1 citation(s).
- [paid reasonable compensation](https://future.aicpa.org/resources/article/s-corporation-reasonable-compensation)

### fundera.com
Cited in 1 article(s), 1 citation(s).
- [whether an S-Corp or a C-Corp is the better way to go](https://www.fundera.com/blog/s-corp-vs-c-corp)

### thebalancesmb.com
Cited in 1 article(s), 1 citation(s).
- [Schedule E](https://www.thebalancesmb.com/schedule-e-for-supplemental-income-and-loss-explained-398686)

### govinfo.gov
Cited in 1 article(s), 1 citation(s).
- [created](https://www.govinfo.gov/content/pkg/CHRG-109hhrg30281/html/CHRG-109hhrg30281.htm)

### sec.gov
Cited in 1 article(s), 1 citation(s).
- [Standard Industrial Classification](https://www.sec.gov/corpfin/division-of-corporation-finance-standard-industrial-classification-sic-code-list)

### census.gov
Cited in 1 article(s), 1 citation(s).
- [500,000 business applications](https://www.census.gov/library/visualizations/interactive/bfs-by-state.html)

### cfo.com
Cited in 1 article(s), 1 citation(s).
- [billions of dollars](https://www.cfo.com/accounting-tax/2015/03/top-10-tax-accounting-mistakes-cost-companies-billions/)

### nolo.com
Cited in 1 article(s), 1 citation(s).
- [24 hours](https://www.nolo.com/legal-encyclopedia/how-much-time-do-you-spend-preparing-your-tax-return.html)

### smartasset.com
Cited in 1 article(s), 1 citation(s).
- [marginal tax system like what we have here in the US](https://smartasset.com/taxes/income-taxes)

### calendly.com
Cited in 1 article(s), 1 citation(s).
- [If you’d like to find out more details about our tax subscription packages, please sche...](http://www.calendly.com/yonasan/introcall)

### afdc.energy.gov
Cited in 1 article(s), 1 citation(s).
- [See this link](https://afdc.energy.gov/laws/inflation-reduction-act)

### nerdwallet.com
Cited in 1 article(s), 1 citation(s).
- [you can see all of the tax brackets here](https://www.nerdwallet.com/article/taxes/federal-income-tax-brackets)

### fincen.gov
Cited in 1 article(s), 1 citation(s).
- [FinCEN website](https://www.fincen.gov/boi)

### law.cornell.edu
Cited in 1 article(s), 1 citation(s).
- [1202 of the IRS code](https://www.law.cornell.edu/uscode/text/26/1202#:~:text=small%20business%20stock-,26%20U.S.%20Code%20%C2%A7%201202%20%2D%20Partial%20exclusion%20for,from%20certain%20small%20business%20stock&text=In%20the%20case%20of%20a,for%20more%20than%205%20years.)