Part 4 Tax Planning for Your Small Business
by Barbara Weltman
J.K. Lasser's Small Business Taxes 2017
- Preface
- Introduction
- Part 1 Organization
- Chapter 1 Business Organization
- Sole Proprietorships
- Partnerships and Limited Liability Companies
- S Corporations and Their Shareholder-Employees
- C Corporations and Their Shareholder-Employees
- Employees
- Factors in Choosing Your Form of Business Organization
- Forms of Business Organization Compared
- Changing Your Form of Business
- Tax Identification Number
- Chapter 2 Tax Year and Accounting Methods
- Chapter 3 Recordkeeping for Business Income and Deductions
- Chapter 1 Business Organization
- Part 2 Business Income and Losses
- Part 3 Business Deductions and Credits
- Chapter 7 Employee Compensation: Salary, Wages, and Employee Benefits
- Worker Classification
- Temporary Workers and Outsourced HR
- Deductible Employee Compensation
- Compensation to Owners
- Stock Options and Restricted Stock
- Deferred Compensation
- Disallowance Repayment Agreements
- Employee Benefits
- Identity Theft Protection
- Nonstatutory Fringe Benefits
- Cafeteria Plans
- Employment Tax Credits
- Chapter 8 Travel and Entertainment Expenses
- Chapter 9 Car and Truck Expenses
- Deducting Car Expenses in General
- Actual Expense Method
- Standard Mileage Allowance
- Leasing a Car for Business
- Arranging Car Ownership
- Employee Use of an Employer-Provided Car
- Vehicle Trade-In
- Trucks and Vans
- Credit for Plug-In Electric Vehicles
- Reimbursement Arrangements
- Recordkeeping for Car Expenses
- Chapter 10 Repairs, Maintenance, and Energy Improvements
- Chapter 11 Bad Debts
- Chapter 12 Rents
- Chapter 13 Taxes and Interest
- Chapter 14 First-Year Expensing, Depreciation, Amortization, and Depletion
- Chapter 15 Advertising Expenses
- Chapter 16 Retirement Plans
- Qualified Retirement Plans
- Added Costs for Retirement Plans
- Retirement Plans for Self-Employed Individuals
- Regular 401(k)s and Designated Roth Accounts
- Individual Retirement Accounts
- MyRAs
- State-Sponsored Plans for the Private Sector
- When to Take Action
- Actions to Avoid
- Comparison of Qualified Retirement Plans
- ESOPs
- Correcting Plan Defects
- Retirement Plans Owning Your Business
- Nonqualified Retirement Plans
- Glossary of Terms for Retirement Plans
- Chapter 17 Casualty and Theft Losses
- Chapter 18 Home Office Deductions
- Chapter 19 Medical Coverage
- Health Care Mandates
- Deducting Medical Insurance for Employees
- Deducting Health Coverage by Self-Employed Persons and More-Than-2% S Corporation Shareholders
- Using Medical Reimbursement Plans
- Tax Credit for Contributions to Employee Health Coverage
- Shifting the Cost of Coverage to Employees
- Setting Up Health Savings Accounts (HSAs)
- Archer Medical Savings Accounts (MSAs)
- Health Reimbursement Arrangements
- COBRA Coverage
- Wellness Programs
- Reporting Health Coverage on W-2s
- Reporting Health Coverage on Forms 1095
- Chapter 20 Deductions and Tax Credits for Farmers
- Chapter 21 Domestic Production Activities Deduction
- Chapter 22 Miscellaneous Business Deductions
- Other Business Expenses in General
- Job-Seeking Expenses
- Moving Expenses
- Educational Expenses
- Charitable Contributions Made by Your Business
- Licenses and Permits
- Dues and Subscriptions
- Legal and Professional Fees
- Bank and Merchant Fees
- Supplies, Materials, and Office Expenses
- Uniforms and Clothing
- Insurance
- Commissions
- Outsourced Workers
- Payments to Directors and Independent Contractors
- Penalties, Fines, and Damages
- Meal Costs for Day-Care Providers
- Expenses of Disabled Persons
- The Dividends-Received Deduction
- Foreign Housing Deduction
- Other Expenses
- Chapter 23 Roundup of Tax Credits
- Chapter 7 Employee Compensation: Salary, Wages, and Employee Benefits
- Part 4 Tax Planning for Your Small Business
- Chapter 24 Income and Deduction Strategies
- Chapter 25 Tax Strategies for Opening or Closing a Business
- Initial Tax Decisions to Make
- Investing Your Own Resources
- Debt versus Equity Financing
- Tax Identification Numbers
- Tax Reporting for the First Year
- How to Write Off Start-Up Costs
- Setting Up a Business Bank Account and Credit Card
- Moving a Business
- Aborted Business Ventures
- Bankruptcy
- Expenses of Winding Up a Small Business
- Tax Reporting in the Final Year
- Chapter 26 Tax Strategies for a Sideline Business
- Chapter 27 Tax Strategies for Multiple Businesses
- Chapter 28 Alternative Minimum Tax
- Chapter 29 Other Taxes
- Chapter 30 Filing Tax Returns and Paying Taxes
- Chapter 31 Retirement and Succession Planning
- Chapter 32 Working with CPAs and Other Tax Professionals
- Chapter 33 Handling Audits with the IRS
- Appendix A Information Returns
- Appendix B Tax Penalties
- Appendix C Checklist of Tax-Related Corporate Resolutions
- Appendix D List of Dollar Limits and Amounts Adjusted for Inflation
- Index
- EULA
-
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