FlorinkBuilt by an accounting & tax firm.
One app for each client's books, payroll and sales tax, and for the practice around them.
Interested in becoming a partner firm? Write to us.
What's in the app
- Books, payroll and sales tax for each client
- Client CRM with e-sign onboarding
- Deadline boards for payroll and sales tax
- 1099 flags and tax-basis statements
- Payroll and sales tax liabilities that tie
- Accounting experts from Kwon CPA work in it
The Florink software does not file income tax returns. Payroll and sales tax are available in every state.
- No offshore outsourcing
- No staff access from outside the US
- Hosted in the US on Google Cloud
Why Kwon CPA built it.
For years, Kwon CPA ran on separate apps for books, payroll, sales tax and billing: each one expensive and billed on its own, none talking to the others, nothing done automatically. Florink was built inside the firm to serve its clients better and faster. Kwon CPA, in practice for more than 20 years, runs on it today.
From the books to the M-1.
- Fixed assets on a book and a tax basis: MACRS, §179, bonus.
- Books kept for the 1120, 1120-S, 1065 or Schedule C.
Net income per books
$84,735.00
Net book-tax adjustment
$15,146.05
Taxable income (per return)
$99,881.05
Schedule M-1 Reconciliation
| Description | M-1 Line | Type | Code | Source | Amount |
|---|---|---|---|---|---|
| 1. Net income (loss) per books | 1 | $84,735.00 | |||
| Additions (increase taxable income) | |||||
Federal income tax per books Provision: current $20,975.02 + deferred $2,053.56 | 2 | permanent | §275(a)(1) | manual | $23,028.58 |
Meals — 50% nondeductible portion 50% of $2,972.70 | 5c | permanent | §274(n) | manual | $1,486.35 |
Business gifts over the $25 limit Over $25 per recipient for the year | 5 | permanent | §274(b) | manual | $410.00 |
| Total additions | $24,924.93 | ||||
| Subtractions (decrease taxable income) | |||||
Depreciation: book vs tax (MACRS/§179/bonus) Tax deduction exceeds book expense | 8a | temporary | §167 / §168 / §179 | auto | $9,778.88 |
| Total subtractions | $9,778.88 | ||||
| Taxable income (per return) | 10 | $99,881.05 | |||
Schedule M-1 Reconciliation
| Description | M-1 Line | Amount |
|---|---|---|
| 1. Net income (loss) per books | 1 | $84,735.00 |
| Additions (increase taxable income) | ||
| Federal income tax per books | 2 | $23,028.58 |
| Meals — 50% nondeductible portion | 5c | $1,486.35 |
| Business gifts over the $25 limit | 5 | $410.00 |
| Total additions | $24,924.93 | |
| Subtractions (decrease taxable income) | ||
| Depreciation: book vs tax (MACRS/§179/bonus) | 8a | $9,778.88 |
| Total subtractions | $9,778.88 | |
| Taxable income (per return) | 10 | $99,881.05 |
| Year | Book Depreciation | Tax Depreciation | Difference | Book NBV | Tax NBV |
|---|---|---|---|---|---|
| 2024 | $1,033.33 | $8,148.78 | $7,115.45(Tax>Book) | $11,366.67 | $4,251.22 |
| 2025 | $1,771.43 | $1,214.70 | $556.73(Book>Tax) | $9,595.24 | $3,036.52 |
| 2026 | $1,771.43 | $867.50 | $903.93(Book>Tax) | $7,823.81 | $2,169.02 |
| 2027 | $1,771.43 | $619.50 | $1,151.93(Book>Tax) | $6,052.38 | $1,549.52 |
| 2028 | $1,771.43 | $442.93 | $1,328.50(Book>Tax) | $4,280.95 | $1,106.59 |
| 2029 | $1,771.43 | $442.43 | $1,329.00(Book>Tax) | $2,509.52 | $664.16 |
| 2030 | $1,771.42 | $442.93 | $1,328.49(Book>Tax) | $738.10 | $221.23 |
| 2031 | $738.10 | $221.23 | $516.87(Book>Tax) | $0.00 | $0.00 |
| Year | Book Depreciation | Tax Depreciation | Difference | Book NBV | Tax NBV |
|---|---|---|---|---|---|
| 2024 | $1,033.33 | $8,148.78 | $7,115.45(Tax>Book) | $11,366.67 | $4,251.22 |
| 2025 | $1,771.43 | $1,214.70 | $556.73(Book>Tax) | $9,595.24 | $3,036.52 |
| 2026 | $1,771.43 | $867.50 | $903.93(Book>Tax) | $7,823.81 | $2,169.02 |
| 2027 | $1,771.43 | $619.50 | $1,151.93(Book>Tax) | $6,052.38 | $1,549.52 |
All assets, 2025
- Book depreciation
- $11,098.57
- Tax depreciation
- $20,877.45
- On the M-1, line 8a
- $9,778.88
Closed and tied every month.
Every balance sheet account tied to its statement or schedule.
Account Reconciliation Detail
2026-09Matched2026-08Matched2026-07Matched2026-06Matched2026-05Matched2026-04Matched2026-03Matched2026-02Matched2026-01Matched
Statement End
$184,260.37
Computed End
$184,260.37
Matched
187
Issues
0
Account Reconciliation Detail
Statement End
$184,260.37
Computed End
$184,260.37
Matched
187
Issues
0
Payroll Tax Center
Business NameIn Charge941 Schedule941 Tax941 Filed
Atlas Freight CoDanaMONTHLY$3,842.16
Bluebird PediatricsSamMONTHLY$3,215.40
Brightwater FloralsDanaMONTHLY$1,874.25
Copperline ElectricJaeMONTHLY$2,966.08
Granite Peak BuildersSamMONTHLY$3,731.92
Larkspur BakeryJaeMONTHLY$2,486.37
Payroll Tax Center
Business Name941 Tax
Atlas Freight Co
941 ScheduleMONTHLY
$3,842.16
941 Filed
Bluebird Pediatrics
941 ScheduleMONTHLY
$3,215.40
941 Filed
Brightwater Florals
941 ScheduleMONTHLY
$1,874.25
941 Filed
Copperline Electric
941 ScheduleMONTHLY
$2,966.08
941 Filed
Granite Peak Builders
941 ScheduleMONTHLY
$3,731.92
941 Filed
Larkspur Bakery
941 ScheduleMONTHLY
$2,486.37
941 Filed
