IT & tech services

Books and taxes for fractional CTOs.

A monthly retainer for one client's technical leadership, a second client billed hourly for advisory calls, a laptop bought for the work, and a slow month when a retainer client pauses between funding rounds. Your own bookkeeper sorts it, an accountant checks every transaction, and you get one number a month.

Book a call What we handle
  • From $197 a month
  • An accountant on every transaction
  • Cancel whenever
JulyExample month
$17,400
what you made

July came in at $17,400. One retainer client paused between funding rounds, so I flagged the gap in that account rather than letting it blend into the other two clients still running.

  • Monthly retainer, Client ARetainer income
  • Monthly retainer, Client BRetainer income
  • Advisory hours, Client CHourly advisory income
  • Laptop for client workEquipment
  • Home office internet shareHome office costs
Money in$26,800
Money out$9,400
Set aside for taxes$4,400
An example month. Yours will have your numbers.

Why your books are different

Fractional CTO books go wrong at the paused client and the mixed rate.

A generalist sees a handful of deposits. Your business runs on several retainer clients at once, each paying a different flat rate, plus the occasional hourly advisory call, and a client can pause with little warning between funding rounds. When the books blend those, you cannot tell which relationship actually pays the bills.

  1. 1

    A paused client disappears into the total instead of standing out

    When one of several retainer clients pauses between funding rounds or a leadership change, the drop can hide inside a total that still includes your other clients, so you do not notice until months later that one relationship went quiet.

    What we doTracks each retainer client separately, so a pause shows up as a clear gap in that specific account, not a blur in the total.
  2. 2

    Different retainer rates for different clients blend into one number

    Three clients paying three different flat monthly rates can get deposited and counted as one lump of income, making it hard to see which relationship is actually worth the time it takes each month.

    What we doKeeps each retainer client's income visible on its own, so you can compare what each relationship is actually worth.
  3. 3

    Hourly advisory work gets mixed with flat retainers

    An occasional client billed by the hour for a single advisory call is a different kind of income than a steady monthly retainer, and blended together you cannot tell how much of your income depends on retainers holding steady.

    What we doKeeps hourly advisory income separate from retainer income, so your steady floor stays visible.
  4. 4

    Equipment and home office costs get missed entirely

    A solo consultant working from a home office often does not track the portion of home costs tied to that work, or forgets that a laptop bought for client work is a real business expense.

    What we doFlags equipment purchases and keeps home office costs visible, so nothing gets missed at tax time.

Your categories

The categories Gus keeps for a fractional CTO.

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

  • Retainer incomeFlat monthly fees, tracked separately by client.
  • Hourly advisory incomeOne-off calls and short engagements billed by the hour.
  • Equity or bonus payoutsIf a client pays a cash bonus tied to a milestone, kept apart from regular retainer income.
  • Speaking or advisory board feesOccasional outside income, if any.

Money out

  • EquipmentLaptops and hardware bought for client work.
  • Home office costsThe portion of home costs tied to a dedicated work space.
  • Business insuranceErrors-and-omissions and general liability coverage.
  • Software and toolsProject management and communication tools used across clients.
  • Travel to client sitesOccasional travel for in-person work.

What we watch for you

  • Retainer floor by client

    Each retainer client's income tracked apart, so a pause shows up in the right account, not the total.

  • Hourly share

    Advisory hours against total income, worth knowing how much depends on one-off work.

  • Client concentration

    How much of total income comes from your single largest client, since a pause there matters most.

  • The set-aside

    The set-aside builds across every retainer client, so a pause in one does not leave the whole year underfunded.

Ask Gus

Things fractional CTOs 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.

One of my retainer clients paused between funding rounds. Will that just blend into my other income and go unnoticed?

No, I track each retainer client separately, so that pause shows up as a clear gap in their account, not lost in the total.

My three retainer clients all pay different rates. Is that worth tracking separately?

Yes, I keep each one visible on its own, so you can see which relationship is actually worth the time it takes each month.

I work from a home office. Does that actually save me anything at tax time?

Often yes. I keep the portion of home costs tied to that space visible, and the accountant confirms what you can take.

The tax side

The tax side of a fractional CTO.

Most of what goes wrong here is losing sight of one client among several, and missing home office and equipment deductions a solo consultant is entitled to.

What your return has to get right

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

  • Self-employment tax for solo consultantsA solo fractional consultant pays 15.3 percent self-employment tax on top of income tax, so the set-aside has to cover both, across every client.
  • Home office deductionWorking from a dedicated space at home usually allows a deduction for a portion of home costs tied to that space.
  • The pass-through deductionMost solo consultants can take up to 20 percent of business profit off their taxable income when retainer and hourly income are tracked cleanly all year.
  • Equipment write-offsA laptop or other equipment bought for client work can usually be written off the year it is bought.

Deductions fractional CTOs miss

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

  • Home office costs
  • Laptop and equipment upgrades
  • Errors-and-omissions insurance
  • Project management software
  • Business phone and mobile data
  • Travel to client sites
  • Continuing education courses
  • Professional association dues
  • Coworking space fees
  • Business contracts and proposal tools
  • Accounting and invoicing software
  • Conference and networking travel

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 fractional CTO year, kept every month.

Clients pause and restart on their own funding cycles, not the calendar. Your team stays on the books every month, not just at tax time. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.

  1. January

    Retainers, reset

    Last year's return gets started, and a monthly set-aside is planned across every client so April is already handled.

  2. April

    Filed across every client

    Your return is filed and signed, with each retainer client's income already tracked apart.

  3. July

    Halfway across retainers

    Where you stand, what you will owe, and whether any single client has grown to carry too much of your income.

  4. October

    Before retainers renew

    Gus looks at equipment worth buying before December and flags any client relationship worth a closer look.

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 fractional CTOs. 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 fractional CTO owners ask first.

I have several retainer clients paying different rates. Can Gus keep them separate?

Yes. Each client's retainer income is tracked on its own, so you can see which relationship is actually worth the time it takes.

One of my clients paused between funding rounds. Will that show up clearly?

Yes. Gus tracks each retainer client separately, so a pause shows up as a gap in that specific account rather than blending into the total.

Does working from home actually save me money on taxes?

Often yes. Gus keeps the portion of home costs tied to your dedicated work space visible, and the accountant confirms what you can take.

I bill one client hourly and the rest on retainer. Does that complicate the books?

No, hourly advisory income gets its own line, apart from retainer income, so your steady floor stays visible.

My books are behind because my clients were never tracked separately. Can Gus fix that?

Yes. Send what you have. Gus sorts each client's income apart, the accountant checks it, and most owners know where they stand within 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.

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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