Caltory Management Solutions





Retired! No longer practicing and living in Wadsworth, OH. Go Buckeyes! Go Indians! Go Browns (hope springs eternal.)








Online bookkeeping services can save money and time. For data entry, reconciliations,, payroll, and financial statements, contact us for a quote.

Even with a well thought out marketing plan, execution can be time consuming, and draw a small business owner away from satisfying existing customers.


If a 941 FIT liability is not paid in full, the company is liable, but if a 941 FICA liability is not paid in full, the IRS can seek remedy from the "responsible person," which may be the bookkeeper.

New regulations on start-up expenses increase the period of amortization from five to fifteen years. Up to $5,000 of start-up costs can be deducted up-front and the remainder amortized. Any up-front deduction is reduced dollar for dollar by start-up costs exceeding $50,000.