# Ledger Desk
> Ledger Desk is an AI voice front desk for accounting firms, CPAs, enrolled agents and entertainment business managers, made by Siamak Kalhor Consulting in Los Angeles. It answers callers on a firm's website and phone line 24/7 in English, Spanish, Farsi and Armenian, gives general explanations of current U.S. federal and state tax and accounting rules, specializes in the film, television, music and live-entertainment industry, qualifies and scores every lead, flags IRS and filing deadlines, and records every call with a transcript and summary in the firm's private inbox. It does not give individualized tax, legal or investment advice and never collects Social Security or account numbers.
## Key facts
- Product: Ledger Desk (https://www.ledgerdesk.app/)
- Maker: Siamak Kalhor Consulting, Los Angeles, CA (https://siamakconsulting.com/)
- Founder: Siamak Kalhor, AI strategist and fractional CMO with forty years of marketing and business experience
- Category: AI receptionist / AI lead intake for accounting firms
- Audience: CPA firms, enrolled agents, tax preparers, business managers for talent, production accountants
- Languages: English, Spanish, Farsi (Persian), Armenian
- Channels: website widget (one script tag), private firm link (/f/your-firm), and a dedicated local phone number per firm; firms forward their office line to it when nobody picks up, after hours or for all calls (setup: https://www.ledgerdesk.app/guide/#phone)
- Knowledge: 2026 federal tax law including the One Big Beautiful Bill Act and IRS Rev. Proc. 2025-32; all 50 states' income tax and residency rules; entertainment tax (bonus depreciation for productions, Section 181 sunset, income forecast method, loan-out corporations, residuals and royalties, multi-state work days, foreign performer withholding, state film tax credits); accounting standards and professional rules (Circular 230, IRC 7216, AICPA); financial and business management
- Lead handling: urgent / hot / warm / cold scoring; urgent flags for IRS levies, final notices, audit dates, payroll trust fund issues and deadlines within 7 days
- Records: every call transcribed and stored with summary, contact details, service, size, location, deadlines and compliance checks; email alert on each new lead
- Where firms manage calls: www.ledgerdesk.app/login → Lead inbox (every call recorded, summarized, scored) → Open client file → Clients & engagements (stages Lead, Consultation, Engaged, Active client, Closed; deadlines; documents; notes)
- Firm administration: private multi-user workspace, owner and staff roles, lead inbox, client files with stages, deadlines, documents and notes, AI assistant for staff, CSV export
- Privacy: each firm's data isolated with database row-level security; no SSNs, bank or card numbers collected
- Sibling product: Your Legal Brain, AI intake for law firms (https://www.yourlegalbrain.com/)
- Pricing: per firm, by call volume and setup option; quotes via https://siamakconsulting.com/contact-us
## Pages
- [Home](https://www.ledgerdesk.app/): what Ledger Desk is, live demo, sample calls, knowledge, safeguards, setup, FAQ
- [Entertainment accounting](https://www.ledgerdesk.app/entertainment-accounting/): 2026 guide to Section 181 sunset, bonus depreciation for productions, loan-outs, residuals, music, state film credits and multi-state work, and how Ledger Desk handles these calls
- [Firm guide](https://www.ledgerdesk.app/guide/): how firms sign in, manage recorded calls in the Lead inbox, set status and notes, turn a lead into a client file, manage client files, team, settings, website, and phone forwarding
- [Full text for AI assistants](https://www.ledgerdesk.app/llms-full.txt)
- [FAQ](https://www.ledgerdesk.app/#faq): advice limits, 2026 law coverage, entertainment specialization, recording, access, setup, cost
- [Safeguards](https://www.ledgerdesk.app/#safeguards): AI disclosure, general information only, no sensitive numbers, confidentiality
## Example 2026 figures it explains (general information)
- Standard deduction: $16,100 single, $32,200 married filing jointly
- SALT deduction cap: $40,400, phasing down above $505,000 MAGI
- Form 1099-NEC / 1099-MISC threshold: $2,000 for payments made in 2026
- Bonus depreciation: 100%, made permanent for property acquired after January 19, 2025, including qualified film, TV and live theatrical productions
- Section 181 expensing: not available for productions commencing after December 31, 2025
---
# Full text: Home (https://www.ledgerdesk.app/)
## What is Ledger Desk?
Ledger Desk is an AI voice front desk for accounting firms and business managers, made by Siamak Kalhor Consulting in Los Angeles. It answers callers 24/7 in English, Spanish, Farsi and Armenian, gives general explanations of current U.S. federal and state tax rules, specializes in the entertainment industry, scores every lead as urgent, hot, warm or cold, and delivers each recorded call with a transcript and summary to the firm’s private inbox within about a minute. It never gives individualized tax, legal or investment advice.
The problem
## Your best clients call when you can’t pick up.
Busy season, late-night producers, an IRS letter on a Saturday. Every unanswered call is a client who calls the next firm, and every rushed call is an intake missing the details you need.
24/7
Answers every call, nights, weekends and the week before April 15, without hold music.
4
Languages: English, Spanish, Farsi and Armenian. It switches when the caller does.
~1 min
From hang-up to a structured, recorded lead in your inbox and your email.
How it works
## One call, start to finish.
- They press callOn your website, your private link, or your forwarded phone line.
- It answers wellExplains how the rule works, in plain English or in code-section detail for a colleague.
- It qualifiesService, size, states, deadlines, related entities for your conflict check.
- It flagsLevies, final notices, audit dates and shoots starting within 30 days go to the top.
- You follow upRecorded call, transcript and summary in your inbox. Open a client file in one click.
Live demo
## Ask it a real question.
Try “Can I still use Section 181 for a film starting next spring?”, “I shot in three states this year, where do I file?”, or “I got a final notice of intent to levy.” Your microphone is used only after you press start.
Sample calls
## What lands in your inbox.
HOT
“We start principal photography in Georgia in March. Can we still expense the production under 181?”
Service
Film & TV tax credits, production accounting
Size
$8–12M budget
Answer
§181 covers only productions begun before 2026; explained 100% bonus depreciation at release and Georgia’s 20% + 10% transferable credit
Next
Consultation Tue/Wed PM
URGENT
“Recibí una carta final del IRS que dice que van a embargar mi cuenta.”
Language
Spanish
Service
IRS & state tax resolution
Flag
Final notice of intent to levy, 30-day window
Next
Same-day callback requested
WARM
“I’m a W-2 actor in LA, I worked in New York for four months. Can I deduct my agent and manager fees?”
Service
Loan-out corporations, multi-state
Answer
Miscellaneous itemized deductions are permanently gone; qualified performing artist rule and loan-out structure explained
Next
Planning call after residual statements
What it knows
## A senior entertainment CPA’s knowledge, current to 2026.
The knowledge base is written from IRS revenue procedures and notices, the One Big Beautiful Bill Act and state film offices, and dated so the agent always says which tax year a figure applies to. When something needs confirmation, it says so instead of guessing.
$16,100 / $32,2002026 standard deduction, single / married filing jointly
$40,4002026 SALT cap, phasing down above $505,000 MAGI
$2,000Form 1099-NEC threshold for payments made in 2026
100%Bonus depreciation, permanent, including qualified productions
Productions
### Film, TV, music, theater
§181 sunset and §168(k) bonus depreciation, the income forecast method, ASC 926 and ASC 606, cost reports, fringes, completion bonds and recoupment waterfalls.
Talent
### Actors, directors, writers, musicians
Loan-out S and C corporations, reasonable compensation, qualified performing artists, residuals and royalties, multi-state work days and foreign withholding.
Music & every state
### Royalties, touring and incentives
Royalty statements and audits, touring across states, California, New York, Georgia, New Jersey, New Mexico and more: residency tests, nonresident withholding, PTET elections and film credit mechanics.
Individual & business taxTax planningBusiness managementProduction accountingFilm & TV tax creditsLoan-outsRoyalty auditsIRS resolutionPayrollBookkeepingEntity formationCFO services
Your administration
## Everything that comes in, recorded and yours to manage.
Each firm gets its own private workspace. Your team signs in, works the inbox, and turns leads into clients.
- Lead inbox with every call recorded, transcribed and summarized; urgent first
- Status workflow: new, in review, contacted, engaged, declined, conflict
- Client files with engagement stages, deadlines, filings, documents and notes
- Team access with owner and staff roles, invite by email
- Email alerts the moment a call ends, CSV export, copy to Karbon, Canopy or TaxDome
- Ledger Desk AI for staff: what’s due this week, who to call first, draft the follow-up
- Overview dashboard: volume, services requested, urgent leads, response times
For your team
## From a recorded call to a client file in one click.
- Sign in at ledgerdesk.app/login. Your firm’s admin opens on the Overview.
- Open the Lead inbox: every call recorded, summarized and scored, urgent first.
- Set the status, leave notes for your team, then click Open client file.
- Run the engagement in Clients & engagements: stages, deadlines, documents and notes.
Read the step-by-step firm guide
Safeguards
## The rules of every call.
### Always an AI
Discloses it is an AI, not a CPA, attorney or adviser, at the start and whenever a caller seems unsure.
### General information only
Explains how rules work; never tells a caller what to file, which position to take or how to invest. States that no engagement is created.
### No sensitive numbers
Stops callers from sharing Social Security, bank or card numbers. Documents go through your own secure portal.
### Confidential by design
Each firm’s records are isolated at the database level, consistent with IRC §7216 and the FTC Safeguards Rule.
### Checked on every call
Automatic checks on each conversation: AI disclosed, no individualized advice, intake complete.
### Your domain only
Each firm’s assistant runs only through its own code and can be restricted to the firm’s websites.
Setup
## Live in about ten minutes.
- Sign in with your work email.
- Choose your services, languages and who gets new leads.
- Paste one line into your website footer, share your private link, or forward your office phone to your Ledger Desk number.
Set up my firm
// Works on WordPress, Wix, Squarespace,// Webflow, Shopify or any website.
Who built it
## Siamak Kalhor
“Most firms don’t lose clients on expertise. They lose them on the phone call nobody answered. Ledger Desk makes sure the first conversation is as good as the work that follows.”
Founder of Siamak Kalhor Consulting in Los Angeles, with forty years of marketing and business experience across legal, medical, e-commerce, hospitality and finance. Ledger Desk is built on the same platform as Your Legal Brain, his AI intake system for law firms. About Siamak
FAQ
## Questions firms ask.
Does Ledger Desk give tax advice?
No. It explains how rules generally work, using a dated knowledge base built from current IRS and state guidance, and it tells callers a licensed professional at your firm will advise on their specific facts. It says the call does not create a client engagement.
Is it current with the One Big Beautiful Bill Act?
Yes. It covers 2026 figures from IRS Rev. Proc. 2025-32 and the One Big Beautiful Bill Act, including the $16,100 / $32,200 standard deduction, the $40,400 SALT cap, the $2,000 1099-NEC threshold and permanent 100% bonus depreciation. If a figure needs verifying, it says so.
Does it understand the entertainment industry?
Yes: productions, loan-outs, residuals and royalties, multi-state work days, foreign performer withholding, state film credits and recoupment waterfalls. It also handles general small-business and individual tax questions.
Is every call recorded?
Every conversation is transcribed and stored in your private inbox within about a minute, with summary, contact details, service, size, location, deadlines, urgency flags and compliance checks. Callers are told it is transcribed.
Where do we manage incoming calls?
Sign in at ledgerdesk.app/login. Every call lands in the Lead inbox with transcript, summary and urgency score. Set its status, add notes, and click Open client file to make it a client under Clients & engagements. See the firm guide.
Can our clients and staff manage it?
Yes. Each firm has its own administration: invite your team, set owner and staff roles, change services, hours, languages and alert recipients, restrict it to your domains, and pause it any time.
Can it answer our phone line?
Yes. Your firm gets its own local number connected to your assistant. Forward your office line to it when nobody picks up, after hours, or during busy season. Clients still dial your usual number, and every phone call is recorded and filed in your Lead inbox. How to set up phone forwarding.
How long does setup take?
About ten minutes. Done-for-you setup and custom branding are available.
What does it cost?
Per firm, based on call volume and setup option. Request a quote.
## Never miss the next client.
Give your firm a front desk that knows tax, speaks four languages and never sleeps.
Set up my firm
Try the demo
---
# Full text: Entertainment accounting (https://www.ledgerdesk.app/entertainment-accounting/)
## In short
Ledger Desk is an AI voice front desk built for accounting firms and business managers who serve film, television, streaming, music and live performance. It explains 2026 rules at a general level, including the Section 181 sunset for productions starting after 2025, bonus depreciation for qualified productions, loan-out corporations, residuals and royalties, multi-state work days and state film tax credits. It then qualifies the caller and files the recorded conversation in the firm’s inbox. It never gives individualized tax advice.
By Siamak Kalhor · Siamak Kalhor Consulting · Published and reviewed November 5, 2026 · General information, not tax advice
## Productions: film, TV and theater
### Section 181 has sunset for new productions
Section 181 expensing is available only for qualified productions that commenced before January 1, 2026. The One Big Beautiful Bill Act did not extend it for film and TV, though it added qualified sound recording productions as a category with a $150,000 cap. Bills to extend Section 181 have been introduced in Congress; Ledger Desk tells callers to confirm current status with your firm.
### Bonus depreciation now carries the load
Qualified film, television and live theatrical productions are treated as Section 168(k) property, and 100% bonus depreciation was made permanent for property acquired after January 19, 2025. Unlike Section 181, there is no dollar cap, but the 75% U.S. compensation test still applies. The key difference for investors: the deduction is taken when the production is placed in service, generally its initial release or broadcast, not when costs are incurred.
### What Ledger Desk asks a producer
- Budget range, shooting locations and start date.
- Whether the production entity and investors are set up.
- Which state incentives they are considering, and whether pre-certification deadlines are near.
- Payroll company, union status and existing accountant.
## Talent: actors, directors, writers and producers
### W-2 or loan-out corporation
Talent is usually a W-2 employee of the production, or works through a loan-out corporation that lends their services. Loan-outs, usually S corporations, can deduct business expenses and offer retirement and health plans, but must pay the owner reasonable W-2 compensation. Performing arts is a specified service trade, so the qualified business income deduction is limited at higher incomes. C-corporation loan-outs carry personal holding company risk.
### Agent and manager fees
Miscellaneous itemized deductions for unreimbursed employee expenses remain eliminated, now permanently. The qualified performing artist deduction exists but its $16,000 AGI limit is not indexed, so few working performers qualify. This is one of the most common questions callers bring, and a strong signal for a loan-out or planning conversation.
### Residuals and royalties
Union residuals paid to performers are generally wages on Form W-2, with pension and health contributions made on them too. Music and book royalties are generally royalty or self-employment income, depending on how active the creator is.
## Music: artists, songwriters and producers
Sound recordings made in the U.S. are now eligible for bonus depreciation, and for Section 181 if commenced before 2026. Callers typically ask about royalty statements and audits, touring across states and countries, foreign withholding, and whether to form a company. Ledger Desk captures the catalog, touring footprint and income sources, then flags royalty-audit or multi-state needs for your team.
## State film tax credits at a glance
Programs change often. Ledger Desk states the date of what it knows and tells callers your firm will confirm current terms.
|
| State | Credit | Type | Notes (as of Nov 2026)
| California (Program 4.0) | 35% base; 40% for relocating TV series | Refundable election; transferable for independents | $750M annual cap, FY2025–26 through 2029–30
| New York | 30% base; +10% upstate | Refundable | $800M annual cap; minimum spend rules apply
| Georgia | 20% base + 10% promotional uplift | Transferable | No program cap; $500K minimum spend
| New Jersey | 30–40% | Transferable | Credits commonly sell below face value
## Multi-state and international work
Work days in other states can create nonresident filing obligations, and many states require withholding on payments to loan-outs for in-state work. California generally withholds 7% on payments to nonresidents for California services above a threshold. Foreign performers working in the U.S. face 30% withholding on U.S.-source performance income unless a treaty or a Central Withholding Agreement applies, reported on Form 1042-S. Ledger Desk records where the caller lives and where they worked, so your team sees the exposure before the first meeting.
## How Ledger Desk handles these calls
### Answers like a senior colleague
Plain English for a first-time filmmaker, code-section detail for a business manager. Always general, always dated, never advice on the caller’s specific facts.
### Flags what can’t wait
A shoot starting within 30 days that needs a credit application, an IRS levy or final notice, an audit date, a filing deadline within seven days: urgent, at the top of your inbox.
### Captures the related parties
Production LLCs, loan-outs, investors and talent names go into the record for your conflict and independence check.
### Protects the client
It never asks for Social Security, bank or card numbers, and tells callers documents go through your firm’s secure portal.
Ask it an entertainment question See how your firm works the leads →
## Frequently asked
Is Section 181 still available for films in 2026?
Only for qualified productions that commenced before January 1, 2026. Productions starting in 2026 generally rely on bonus depreciation, taken at release or broadcast. Extension bills have been introduced; confirm current law with a CPA.
Can actors deduct agent and manager fees?
Not as W-2 employees under current law, with narrow exceptions. Performers working through a loan-out may deduct business expenses at the corporate level. A CPA should review the facts.
Are union residuals wages?
Generally yes for performers: reported on Form W-2 with payroll tax, plus pension and health contributions.
Which film credits are transferable?
Georgia and New Jersey credits are transferable; New York’s is refundable; California offers refundable and transferable options for certain productions. Verify current terms.
Does Ledger Desk give tax advice?
No. It explains how rules work, qualifies the caller and delivers the recorded call to your firm, where a licensed professional advises.
## Sources
- One Big Beautiful Bill Act (Pub. L. 119-21), provisions on bonus depreciation and Section 181. IRS: One Big Beautiful Bill provisions
- IRS Rev. Proc. 2025-32, 2026 inflation adjustments.
- The Tax Adviser, “Sec. 181: Will 2025 be the series finale?” (updated for OBBBA).
- California Film Commission, Film & Television Tax Credit Program 4.0. film.ca.gov/tax-credit
- IRS, About Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding. irs.gov
General information as of November 2026, not tax, legal or investment advice. Confirm current law and program terms with a licensed professional.
## Give your clients a front desk that speaks their business.
English, Spanish, Farsi and Armenian. Every call recorded. Live in about ten minutes.
Set up my firm
Read the firm guide
---
# Full text: Firm guide (https://www.ledgerdesk.app/guide/)
Step 01
## Sign in to your firm’s workspace
www.ledgerdesk.app/login
Enter your work email and open the sign-in link we send. No password is needed unless you set one under Your account. You land on Overview: calls per day, what needs attention, services requested and languages.
New firm? Choose Get started and describe your services, languages and who receives new leads. Your private assistant is created automatically.
Step 02
## Every call lands in the Lead inbox
Left menu → Lead inbox
Within about a minute of a caller hanging up, the conversation is in your inbox and an email alert goes to the addresses you chose. The menu shows how many are new.
- Urgent calls (levies, final notices, audit dates, deadlines within 7 days) are flagged in red.
- Search by name, phone, service, summary or location.
- Filter by status, and Export CSV for your practice system.
Step 03
## Open a lead to see the whole conversation
Lead inbox → click any call
Each lead shows exactly what you need to decide on the callback:
- Summary written from the call, plus name, phone, email and best time to call back.
- Caller type, service needed, size, where they live and work, and any deadline.
- Businesses & related parties for your conflict and independence check.
- Full transcript in the caller’s language, and automatic checks: the AI disclosed itself, gave no individualized advice, and completed the intake.
Step 04
## Set the status and leave notes for your team
Inside a lead → status buttons and Notes
Keep the inbox honest so nobody calls the same person twice:
- In review → Contacted → Accepted, or Declined.
- Conflict / independence when you can’t take the engagement.
- No intake for spam and wrong numbers.
Notes are visible to everyone at your firm. Copy for your practice system puts a clean summary on your clipboard for Karbon, Canopy, TaxDome or email.
Step 05
## Turn a lead into a client file with one click
Inside a lead → Open client file
When a lead is worth pursuing, click Open client file. Ledger Desk creates a numbered file under Clients & engagements and copies in the caller’s details, service, location, deadline and the call summary, linked back to the original recording.
You can also start a file by hand with New client file for referrals and walk-ins.
Tip: mark the lead Accepted when the engagement letter is signed, then move the file to Engaged.
Step 06
## Run the engagement from the client file
Left menu → Clients & engagements
- Stages: Lead → Consultation → Engaged → Active client → Closed.
- Deadlines, filings & tasks: due dates, IRS dates and meetings, with a Next 14 days view and overdue warnings.
- Documents: upload engagement letters, notices and workpapers to private storage.
- Details: tax years or periods, EIN or IRS notice number (never SSNs), responsible CPA or manager.
- Ask Ledger Desk AI about the file: what’s due, a draft follow-up email, a summary for a partner.
Step 07
## Invite your team and tune your assistant
Team · Firm settings (owners)
Team: add people by email as Owner or Staff; remove access any time.
Firm settings: firm name and office hours, services you offer, languages, who gets lead alerts, instructions for your assistant (for example “we don’t take audit work” or “mention our Burbank office”), and the websites allowed to use your assistant.
Step 08
## Put your front desk where clients call
Add to website · Phone line (owners)
- Website: copy one line of code into your site footer. It works on WordPress, Wix, Squarespace, Webflow and Shopify.
- Private link: share ledgerdesk.app/f/your-firm in email signatures, texts and social bios.
- Phone: get your own local number and forward your office line to it. See step 9.
- Test call: try it yourself from the same page, then see it appear in the inbox.
Step 09
## Let Ledger Desk answer your office phone
Left menu → Phone line
Clients keep dialing your usual number. You simply forward the calls you can’t take to your firm’s Ledger Desk number, and every one of them is answered, recorded and filed in your Lead inbox.
- Get your number. The Ledger Desk team connects a local number in your area code to your firm’s assistant. It appears on your Phone line page marked Answering 24/7.
- Call it once yourself with Call it now. You’ll hear your firm’s greeting, and the test call appears in the Lead inbox within about a minute.
- Choose when calls forward: when nobody picks up (after a few rings), after hours and weekends, or all calls during busy season or vacation.
- Set the forwarding. On a business phone system (RingCentral, Zoom Phone, 8x8, Vonage, Nextiva, Dialpad, Google Voice) look in admin settings for Call handling, Business hours or After-hours rules. On a regular office line or cell (AT&T, Verizon, Spectrum, Comcast Business, T-Mobile), call your phone company and ask for “call forwarding when no answer” to your Ledger Desk number.
- Test it. From a cell phone, call your office number and let it ring. Ledger Desk should answer with your firm’s name.
Cost: a local number runs about $1–2 a month plus per-minute call charges.
Who sees what
## Three levels of access.
Firm owner
### Runs the firm’s workspace
Everything staff see, plus Firm settings, Team, Add to website, Phone line and Integrations.
Staff
### Works the leads and clients
Overview, Lead inbox, Clients & engagements, notes, documents and Ledger Desk AI. No settings.
Ledger Desk team
### Sets up and supports firms
Siamak Kalhor Consulting creates firms, connects phone numbers and keeps every firm’s assistant current.
Each firm’s calls, files and documents are isolated at the database level. One firm can never see another’s records.
## Ready to see your first call come in?
Set up your firm in about ten minutes, or try the live demo first.
Set up my firm
Try the demo