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Small business & company tax · Sep 29, 2026

Booth Rental Salon Tax Guide: Owner vs. Renter Duties, 1099s, Schedule C, and Self-Employment Tax

Booth rental done right: fixed rent and control limits, owner rent income, renter Schedule C and 15.3% SE tax, quarterly estimates, and 2026 $2,000 1099 thresholds—subject to current IRS/NCDOR guidance.

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