NYC, New York State, NJ, PA, CT, MA, and IRS federal tax brackets, commuter credits, NJ exit tax, and residency audits.
Explore Tax Center
NYC mansion tax, CEMA mortgage recording tax savings, Tri-State property tax bills, PITI amortization, and rent-vs-buy math.
Explore Housing & Mortgages
401(k) and Roth IRA compounding, NY estate tax cliff, capital gains + NIIT, and Social Security taxability.
Explore Wealth Management
FOMC interest rate policy, state-tax-exempt US Treasury bills vs. CDs, SOFR, inflation, and FX reference rates.
Explore Markets & Fed
SBA 7(a) & 504 commercial loan amortization, NYC 4% UBT freelancer tax, LLC vs. S-Corp payroll math, and NY PTET.
Explore Small Business
Independent economic commentary, fiscal policy analysis, and institutional perspectives across the US East Coast.
Explore Opinion
Quantitative models for SBA 7(a) and 504 commercial financing, LLC vs. S-Corp FICA optimization, NY PTET SALT workarounds, and NYC corporate tax rules.
Interactive LLC vs. S-Corporation tax calculator for New York and New Jersey business owners. Calculate FICA self-employment tax savings, the NYS Pass-Through Entity Tax (PTET) federal SALT workaround, and NYC 8.85% GCT friction.
Calculate monthly commercial payments, SBA upfront guarantee fees, and Debt Service Coverage Ratio (DSCR) for SBA 7(a) business acquisition, working capital, and commercial real estate loans up to $5,000,000.
Should a New York business form an LLC in Delaware or New York? Learn why forming in Delaware triggers double filing fees via Foreign Qualification, and how to legally cut NY Section 206 newspaper publication costs from $1,250 to $145.
Freelancing, consulting, or running an LLC in New York City? Calculate your 2026 NYC 4% Unincorporated Business Tax (Form NYC-202 / NYC-204), the $5,000 exemption, sliding-scale credits, and the NYC Resident Credit.
Estimates monthly principal and interest, SBA upfront guaranty fees, total borrowing cost, and the minimum 1.25x Debt Service Coverage Ratio (DSCR) required by lenders.
Freelancing, consulting, or running an LLC in New York City? Calculate your 2026 NYC 4% Unincorporated Business Tax (Form NYC-202 / NYC-204), the $5,000 exemption, sliding-scale credits, and the NYC Resident Credit.
Editorial analysis of the $118 billion Northeast commercial real estate (CRE) debt maturity wall. Why 2019–2021 rent-stabilized multifamily and Class B office loans originated at 3.5% face equity shortfalls at 6.25% refinancing rates.
Should a New York business form an LLC in Delaware or New York? Learn why forming in Delaware triggers double filing fees via Foreign Qualification, and how to legally cut NY Section 206 newspaper publication costs from $1,250 to $145.
Calculate monthly commercial payments, SBA upfront guarantee fees, and Debt Service Coverage Ratio (DSCR) for SBA 7(a) business acquisition, working capital, and commercial real estate loans up to $5,000,000.
Interactive LLC vs. S-Corporation tax calculator for New York and New Jersey business owners. Calculate FICA self-employment tax savings, the NYS Pass-Through Entity Tax (PTET) federal SALT workaround, and NYC 8.85% GCT friction.
Small Business
in Perspective
Small businesses, professional practices, and independent consultants operating in New York and the East Coast face crucial structural decisions on both sides of the balance sheet: how to finance expansion through U.S. Small Business Administration (SBA) 7(a) and 504 loans, and how to structure pass-through entities to minimize self-employment and state income taxes.
While electing S-Corporation status under Subchapter S of the Internal Revenue Code allows business owners to save the 3.8% Medicare payroll tax on distributions above a reasonable W-2 salary and unlock New York's Pass-Through Entity Tax (PTET) deduction, operating inside the five boroughs of New York City introduces a unique statutory hurdle: NYC does not recognize federal S-Corp status and instead levies an 8.85% General Corporation Tax (GCT). Our interactive calculators model both scenarios in exact dollars.
East Corp Capital Research Desk · Editorial Policy · Reviewed:
