Small Business Tax Secrets
Small Business Tax Secrets
Ultimate Tax Savings for the Self-Employed!
Carter, Gary W.
John Wiley and Sons Ltd
03/2003
178
Mole
Inglês
9780471460602
306
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Introduction: Before We Get Started. 1. What Is a Business for Tax Purposes? Investing Cannot Be a Business. Dealing or Trading Could Be a Business. Rents from Real Estate. Is It a Hobby or a Business? Identifying Deductible Business Expenses. Additional Resources. 2. Choices for Business Organization. Sole Proprietorships. Partnerships. C Corporations. S Corporations. Limited Liability Companies (LLCs). Which Form Is Best? Additional Resources. 3. Tax Accounting Methods and Periods. What Is a Method of Accounting? The Cash Receipts and Disbursements Method. Accrual Methods. The Hybrid Method. Which Method Is Best for You? Accounting Periods. Additional Resources. 4. Limitations on Use of Your Home. Why Pick on Us? A Quick Summary of the Restrictions. Is Your Home Where You Think It Is? Regular Use of a Home Office. Exclusive Means Exclusive! What Is Your Principal Place of Business? A Place to Meet Patients, Clients, or Customers. The Use of Separate Structures. Use as Storage Space. Daycare Services. Application of Section 280A Business-Use Tests to Partnerships and Corporations. Employee Expenses. Additional Resources. 5. Form 8829 Line by Line. Determining the Part of Your Home Used for Business. Figuring Your Allowable Deduction. Depreciation of the Business Portion of Your Home. An Example Using Form 8829 and Form 4562. Additional Resources. 6. Planes, Trains, and (Especially) Automobiles. Travel Away from Home. Transportation. Your Car: Standard Mileage Rate versus Actual Expenses. How to Report Travel and Transportation Deductions on Your Return. Additional Resources. 7. Other Common Business Deductions. Who Deducts What, Where? Depreciation of Personal Property. Computer Software. Books, Subscriptions, and Supplies. Telephone Services. Meals and Entertainment. Business Liability Insurance. Health Insurance and Medical Savings Accounts. Wages for Home-Office Workers. Retirement Plans for the Self-Employed. Additional Resources. 8. Other Taxes. State and Local Taxes. Self-Employment Tax. Federal Estimated Tax Payments. Employment Taxes. Additional Resources. 9. Records You Better Keep. General Bookkeeping and Substantiation Requirements. Special Substantiation Requirements. When Is It Safe to Throw Stuff Away? Additional Resources. Index.
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Introduction: Before We Get Started. 1. What Is a Business for Tax Purposes? Investing Cannot Be a Business. Dealing or Trading Could Be a Business. Rents from Real Estate. Is It a Hobby or a Business? Identifying Deductible Business Expenses. Additional Resources. 2. Choices for Business Organization. Sole Proprietorships. Partnerships. C Corporations. S Corporations. Limited Liability Companies (LLCs). Which Form Is Best? Additional Resources. 3. Tax Accounting Methods and Periods. What Is a Method of Accounting? The Cash Receipts and Disbursements Method. Accrual Methods. The Hybrid Method. Which Method Is Best for You? Accounting Periods. Additional Resources. 4. Limitations on Use of Your Home. Why Pick on Us? A Quick Summary of the Restrictions. Is Your Home Where You Think It Is? Regular Use of a Home Office. Exclusive Means Exclusive! What Is Your Principal Place of Business? A Place to Meet Patients, Clients, or Customers. The Use of Separate Structures. Use as Storage Space. Daycare Services. Application of Section 280A Business-Use Tests to Partnerships and Corporations. Employee Expenses. Additional Resources. 5. Form 8829 Line by Line. Determining the Part of Your Home Used for Business. Figuring Your Allowable Deduction. Depreciation of the Business Portion of Your Home. An Example Using Form 8829 and Form 4562. Additional Resources. 6. Planes, Trains, and (Especially) Automobiles. Travel Away from Home. Transportation. Your Car: Standard Mileage Rate versus Actual Expenses. How to Report Travel and Transportation Deductions on Your Return. Additional Resources. 7. Other Common Business Deductions. Who Deducts What, Where? Depreciation of Personal Property. Computer Software. Books, Subscriptions, and Supplies. Telephone Services. Meals and Entertainment. Business Liability Insurance. Health Insurance and Medical Savings Accounts. Wages for Home-Office Workers. Retirement Plans for the Self-Employed. Additional Resources. 8. Other Taxes. State and Local Taxes. Self-Employment Tax. Federal Estimated Tax Payments. Employment Taxes. Additional Resources. 9. Records You Better Keep. General Bookkeeping and Substantiation Requirements. Special Substantiation Requirements. When Is It Safe to Throw Stuff Away? Additional Resources. Index.
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