Specialty subcontractors

Books and taxes for drywall and framing subcontractors.

Progress billing on framing and board packages, retainage, crews paid by the board, and change orders from last-minute wall moves. Gus sorts all of it, an accountant checks every transaction, and you get one number a month.

  • From $197 a month
  • An accountant on every transaction
  • Cancel whenever
AprilExample month
$13,000
what you made

April came in at $13,000. The full trailer of board and studs for the apartment job got tied to that job, so it did not make the whole month look heavier than it was.

  • GC pay app #6 payoutProgress billing
  • GMS drywall orderMetal stud and drywall board
  • Piece-rate hanging crewField crew wages
  • Dumpster rental, scrapScrap and disposal
  • Fleet fuel, crew trucksTrucks and fuel
Money in$59,000
Money out$46,000
Set aside for taxes$3,000
An example month. Yours will have your numbers.

Why your books are different

A drywall and framing subcontractor's books go wrong in a few specific spots.

A generalist sees deposits and bills. Your business is progress billing, crews paid by the board instead of the hour, and material ordered in bulk ahead of the work. Blend those together and a job's real cost disappears.

  1. 1

    Piece-rate crews look like contractors, but often are not

    A hanging crew paid per board or per square foot looks like a subcontractor invoice, but if they use your material, follow your schedule, and work only for you, they are often still employees under the rules that govern this.

    What we doFlags patterns worth a second look before they become a habit, so the accountant can weigh in early.
  2. 2

    A full trailer of drywall skews the month

    Ordering a full trailer load of board and studs ahead of a big multi-family job makes that month look heavy and the next one look thin, when it is really one order spread across weeks of work.

    What we doTies material buys to the job, so a bulk order does not distort how a normal month reads.
  3. 3

    Wall changes get built, never billed

    An architect moves a partition wall on a walkthrough, the crew reframes it that afternoon, and the change order paperwork never catches up. That labor and board quietly becomes free.

    What we doFlags jobs where material and labor costs are climbing without a matching change order on file.
  4. 4

    Retainage on framing and drywall packages disappears

    A general contractor holds back 10 percent on a large multi-family package and does not release it until closeout, sometimes a year after the units are boarded.

    What we doKeeps retainage on its own line by job, so you can see what is still owed and roughly when it should land.
  5. 5

    Dumpster fees blend into material costs

    Hauling off scrap board and stud cutoffs costs real disposal fees that get lost inside the materials bucket, making it look like you spent more on board than you did.

    What we doKeeps scrap and disposal in its own line, separate from what the board and studs actually cost.

Your categories

The categories Gus keeps for a drywall and framing business.

Set up once for how you get paid and what you spend. You never pick a category. He does, and an accountant checks it.

Money in

  • Progress billingGeneral contractor pay applications on framing and drywall packages.
  • Retainage releasesHeld-back money on install jobs, paid out at closeout.
  • Change order billingWall modifications and added partitions after the original scope.
  • Texture and finish upgradesLevel five finishes and specialty textures billed above base scope.
  • Time and material punch-outFinal touch-up work billed after the main crew demobilizes.

Money out

  • Field crew wagesHangers, tapers, and framers, including piece-rate crews.
  • Metal stud and drywall boardGMS and L&W Supply orders.
  • Mud, tape, and textureFinishing materials used on nearly every job.
  • Scrap and disposalDumpster fees for cutoffs and packaging.
  • ToolsScrew guns, stilts, and banjo tapers.
  • Trucks and fuelCrew trucks moving between active floors and units.
  • Bonding and insurancePerformance bonds and liability coverage for larger jobs.

What we watch for you

  • Job margin

    What each package actually made after board, mud, and labor.

  • Piece-rate labor

    Wages paid per board or square foot against revenue, worth watching by job.

  • Retainage owed

    Money general contractors are holding on install jobs right now.

  • The set-aside

    What you will owe, tracked every month, so April is a number you already knew.

Ask Gus

Things drywall and framing owners ask Gus.

Text him like you would text anybody. He answers in plain English, and when a question is above his pay grade, an accountant looks and gets back to you.

Our hanging crew gets paid per board, not hourly. Does that mess up the books?

It changes how I track the cost, not what you pay them. I keep piece-rate labor visible against the job, though whether they should be on payroll is a question for the accountant.

Why does this month look so heavy on materials?

You ordered a full trailer of board and studs ahead of the apartment job. I tied it to that job, so it does not make a normal month look off.

The architect added a wall on the walkthrough. Did we bill for that?

I flagged it. Material and labor on that job went up without a matching change order on file, so it is worth checking with the general contractor before it closes out.

The tax side

The tax side of a drywall and framing business.

Most of what goes wrong here is labels and timing. Piece-rate crews classified wrong, bulk buys treated like a bad month, and a set-aside nobody started until April.

What your return has to get right

Your accountant signs it, so it gets done right the first time.

  • Equipment write-offsScrew guns, banjo tapers, and crew trucks can often be written off the year you buy them, with bonus depreciation at 100 percent for property acquired after January 19, 2025. Heavier trucks carry a separate cap.
  • Sub-subcontractor 1099sAny crew not on payroll who you paid $2,000 or more in 2026 gets a 1099-NEC by January 31. Gus keeps the list all year.
  • Employee or contractorA hanger or taper paid piece rate who works your schedule and uses your material is usually an employee, not a contractor, regardless of how the invoice reads. Gus flags the pattern before it becomes a habit.
  • The pass-through deductionMost owner-operators can take up to 20 percent of business profit off their taxable income. It comes out right when the books are right all year.

Deductions drywall and framing subcontractors miss

Your bookkeeper knows what to look for in your statements. You never have to.

  • Screw guns and banjo tapers
  • Stilts and safety gear
  • Trade license renewal
  • Continuing education
  • Bonding premiums
  • Liability insurance
  • Truck fuel and repairs
  • Dumpster and disposal fees
  • Permit and inspection fees
  • Job costing software
  • Uniforms with your logo
  • Tool replacement and repair

General information about 2026 federal rules, not advice for your business. Your accountant looks at your actual numbers before anything gets filed.

All year, not just April

A drywall and framing year, kept every month.

Bulk material orders, bid season, and tax season each run on their own clock. Your team keeps you ahead of all three. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.

  1. January

    Plan the year

    Last year's return gets started and the 1099 list for outside crews is ready. Bidding is picking up, so your monthly set-aside gets planned before spring framing jobs mobilize.

  2. April

    Filed. Done.

    Your return is filed and signed while spring multi-family and office packages get underway. No surprise bill, since the set-aside has been building since January.

  3. July

    Halfway check

    Where you stand, what you will owe, and whether a large multi-family package changed the number.

  4. October

    Before year end

    As developers push to get units framed and boarded before winter finish work begins, Gus looks at equipment worth buying and anything else worth doing before the year ends.

What you get

Starts at$197a month

What you pay depends on what your business needs, and it does not move after that, busy season or slow. No hourly bills, no surprise invoices, no setup fee.

Book a call
  • Monthly bookkeeping

    Every transaction sorted into categories set up for drywall and framing subcontractors. You never categorize a thing.

  • An accountant checks every transaction

    Real review, every month, before your books close. Not a spot check.

  • Your business tax return, filed

    Prepared, reviewed, and signed by that same accountant every year.

  • The monthly number

    What you made, what you spent, what to set aside for taxes.

  • Your own bookkeeper

    A real person assigned to your business, in the app whenever you need them. No hold music.

  • On your books all year

    Every month, not just in April. Your team speaks up whenever something is worth your attention.

  • Cancel any time

    No contract. No cancellation call. Your books are yours.

Straight answers

Questions drywall and framing subcontractors ask first.

Our hanging crew is paid per board. Does Gus handle that differently?

He tracks piece-rate labor as its own visible cost against the job. Whether that crew should be treated as employees is a classification question he flags for the accountant rather than guessing at.

We order material in bulk ahead of a big job. Won't that throw off a month?

No. Gus ties bulk orders to the specific job they belong to, so one large purchase does not make an otherwise normal month look off.

Do I write off new screw guns or a banjo taper all at once?

Often you can. Equipment bought for the business can usually be deducted in the year you buy it, and sometimes spreading it out is the better call. Gus flags the purchase and the accountant decides.

How does Gus catch a change order that never got billed?

He watches for jobs where material and labor costs keep climbing without a matching change order showing up, and flags it so you can check with the general contractor before the job closes out.

Our books are behind after a big multi-family job. Is that fixable?

Yes. Send the bank statements you have. Gus sorts them, the accountant checks them, and most owners know exactly where they stand inside a week.

Is a real accountant checking my books?

Yes. You get your own bookkeeper, Gus does the first pass on every transaction, and an accountant checks every one before your month closes. That same accountant prepares, signs, and files your business return. Goatkeeper is not a CPA firm, and we never pretend a person looked when they did not.

What does it cost, and can I cancel?

It starts at $197 a month, depending on what your business needs. No setup fee, no hourly bills, no contract. Cancel any time from the app, and your books go with you.

Book a call

Pick a time. That's the whole signup.

Fifteen minutes with a real person on our team. They look at where your books are, tell you straight what it takes to get caught up, and get you set up on the spot if it fits.

  • $197 a month to start
  • An accountant on every transaction
  • Cancel whenever