业务 |税务考虑

这里有 几个 powerful business tax-deduction strategies that you can implement before the end of 2020:

推迟收入

停止向客户、客户端和患者计费

Stop billing your customers, 客户, 和 病人 until after December 31, 2020. (我们假设你或你的 公司实行收付实现制，按日历年经营)客户, 客户, 病人, 保险公司 一般不付款，直到账单. Not billing customers 和 病人 is a time-tested tax-planning strategy that 企业主已经成功使用多年.

最大化 & 加速扣除

提前支付费用

美国国税局的规定包含一个安全港规则，允许 收付实现制的纳税人 提前支付并扣除符合条件的费用 提前12个月，不受国税局质疑、调整或改变.

对于一个 收付实现制纳税人, qualifying expenses could include lease payments on business vehicles, rent payments on 办公室和机械，以及商业和医疗事故保险费.

购买商业设备

With bonus depreciation now at 100 percent along with increased limits for 第179条费用, 购买你的车辆, 设备或 并在12月31日前将机器投入使用, 2020年，并在2020年获得100%的成本扣除. Qualifying bonus depreciation 和 Section 179 purchases include new 和 used personal property such as machinery, equipment, computers, desks, chairs, 和 other furniture (和 certain qualifying vehicles).

使用信用卡

If you are a single-member LLC or sole proprietor filing Schedule C for your business, 你付款的那一天 你的商业或个人信用卡是你扣除费用的日子. 因此，作为附表C的纳税人，你应该 consider using your credit card for last-minute purchases of office 供应 和 other business necessities.

如果你是一家公司, 如果公司有一张公司名下的信用卡, 相同的 rule applies: the date of charge is the date of deduction for 公司.

But if you operate your business as a corporation 和 you are the personal owner of the credit card, 公司 如果你想让公司实现减税，必须偿还你吗, 这发生在 报销. 因此, submit your expense report 和 have your corporation make its 报销s to you by December 31, 2020.

其他年终管家项目

Health Insurance for >2% S-Corp Shareholders

如果你通过支付医疗保险, 或由贵公司报销, 正确的纳税申报 shareholder that owns more than 2% of the company is to include the health insurance paid on their 2020 Form W-2 in 箱1 & 第16和第14栏. 医疗保险的支付不需要缴纳工资税. 你所要做的就是告知 whoever prepares your payroll that 公司 paid $XX amount of health insurance for the shareholder. 工资 service should know what that means 和 should then include the amounts on the shareholder’s W-2, 适当的, 添加 与栏位1所报工资的比率 & 16，方框14也报告了健康保险的数额. 如果不这样做， IRS position that is health insurance will be treated as an itemized deduction subject to a 7.5%的AGI限制. (Please make sure the payroll is done correctly to include the health insurance premiums for >2% Shareholders on their 2020年表格W-2).

个人使用公司车辆

如果你从你的公司报销自己的汽车里程, 那就别再读这个话题了, 如下所述 不适用于你. However, if your corporation pays for all your automobile expenses, you are required to include the 在你的W-2表上的PUCC附加福利金额. It is considered taxable income to you subject to payroll taxes, 和 it will 也见栏14. Including this fringe benefit allows you to write-off all auto expenses on the business. 的 calculation for this fringe benefit is not terribly complicated – all you need to know is the approximate value of the 在投入使用时是自动的, 和 the number of miles driven during 2020 – both personal 和 total mileage for the 一年. 点击链接下载a 工作表 和 table 这样就可以进行计算了. 另一种计算方法是 to use the “commuting value method” which is to include $3/day as compensation, or $780 for the 一年. 包括PUCC 你的W-2表格会显示你遵守了附加福利规定, 如果这确实适用于你, 我们推荐你 在你的W-2表格上写上适当的数额. 您将需要通知您的工资服务的PUCC附带福利 应该包括在你的2020年W-2. Alternatively, you can reimburse the company for the amount of personal use 和 not 包括任何数额作为附加福利.

下载PUCC工作表

下载PUCC表

偿还自己

Please be sure to reimburse yourself for expenses that you may have paid on behalf of 公司 during the 一年. 相关费用可能包括差旅费, 商务餐和里程, 供应, 邮资, 电话, 家庭办公费用, 会费和订阅, 等. 的 reason it’s important to do this is so that the expenses are captured 和 deducted in full at the corporate 水平. 否则，你可能会留下可扣除的费用, 因为如果你想把他们作为雇员扣除 个人报税表上的商业开支, 它们被认为是杂项分项扣除，不再是 可扣除联邦税. 点击这里查看Excel模板 整理和记录你的开支 报销, 和 then all you have left to do is cut yourself a check or offset prior distributions you may have 已经给你自己做了.

下载费用报销模板

失业(未扣缴)

If you have been receiving unemployment checks this 一年 和 have not been withholding federal or state income tax, consider reviewing your income for the 一年 to determine if you should make fourth quarter estimated tax payments.

Summary |最后的想法

We know that some of the above considerations can be confusing 和 may be difficult to navigate. 如果我们能走得更远 援助，请不要犹豫，拨打808.529.9990或发邮件给我们 info@superlimona.com. 我们经验丰富的注册ebet真人娱乐下载师团队 (CPA), Enrolled Agents 和 税 Professionals can help you 和 your business take advantage of all available opportunities!

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