In general, Cohan is overhyped by gurus who mis-promote it as a loophole for people who do not bother to keep records and receipts.

California charges a minimum tax of $800 a year per LLC, and more if you have gross receipts in excess of $250k.

You had to have signed something or did you just send someone $100k without any receipt?

@Chris SeveneyYesAllOf those things, just don’t forget to have receipts for everything you deduct from the security deposit.

California charges a minimum tax of $800 a year per LLC, and more if you have gross receipts in excess of $250k.

., constructive receipt doctrine, effective control over nominal 3rd party relationships, lack of genuine risk bearing and compliance with transactional terms, etc.).

What's the best way to save and organize digital receipts and to snapshot paper receipts? 

Other than reduced bonus depreciation (if you're using that strategy), without any tax law changes, rates will be largely the same for 2025 as 2024, so you may not lose much by delaying receipt of the bonus by a month or two. 

Send it certified mail, return receipt requested if you are so inclined. 

California charges a minimum tax of $800 a year per LLC, and more if you have gross receipts in excess of $250k.