小型企业税减少您的应税收入。这意味着您赚到的更多钱可以留在口袋里。您可以从应税收入中扣除全年为企业赚取的费用。
有些费用显然是不可扣除的（例如，您不能要求狗作为依赖者）。但是有时候，有效的小型企业税的报销与“如此错误”的扣除额之间的界限变得模糊。
为了帮助您，这里有七项可扣除费用可以在您的为小型企业考虑。
1.内政部扣除
Do:注销您的家庭办公室费用。
您可以扣除与您的业务专用于房屋部分相关的成本。除了您的办公室外，费用可能还包括您的租金，保险和公用事业。仅要求您仅用于业务运营的房屋部分。
您家中的空间必须是常规的，并且是业务运营独有的。它还需要成为您经营业务的主要地方。
要注销家庭办公室费用，请使用两个选项之一分配费用。如果您使用常规方法，则声称您用于企业使用的所有房屋费用的百分比。
You can also allocate expenses with thesimplified method。Deduct $5 per square foot of your home office. You can deduct up to 300 square feet (or $1,500).
Don’t:Claim your entire home as a deduction.
很有可能，您不会在浴室里填写文书工作。个人支出，包括您的居住空间费用，永远无法扣除税款。
2.扣除汽车的业务使用
Do:扣除汽车的业务使用。
如果您在生活的各个方面都使用汽车，请确保仅要求与您的业务相关的使用。
您可以使用两种不同的方法扣除汽车的业务使用。要使用实际的费用方法，您需要将与您的汽车（例如，汽油，轮胎，保险）相关的所有费用添加到专门用于业务运营的部分。
如果您选择使用标准里程率，则为您驾驶的每个与业务相关的英里提供一定数量的钱。这业务里程津贴每年都会改变，所以与国税局联系扣除之前。
Don’t:要求您的汽车使用商务往返于下班。
Some car-related expenses are not deductible, even if they are for business use. For example, you cannot claim your commute to and from work. You also cannot write off your own parking fees or traffic tickets.
3. Travel deduction
Do:注销旅行开支for business-related trips.
Travel costs (e.g., airfare, hotel charges) fall under business expense deductions. Business expenses must be ordinary, necessary, and reasonable. Before you deduct travel costs, be sure they meet this criteria.
Don’t:注销your personal vacation that had nothing to do with operating your business.
You cannot deduct travel expenses when you are not traveling for business. Even if you come up with a new product idea at the local all-you-can-eat buffet, your beach vacation is not a tax deduction.
4.员工费用扣除
Do:Deduct applicable employee expenses.
You can write off employee wages you paid throughout the year. You can also deduct employer contributions you made to employee benefits.
Don’t:Claim more than the 2% rule on employee expenses.
Employee costs areallowable business expenses那落在了其他扣除额。According to the IRS，您可以要求支出超过2％的费用adjusted gross income。If your expenses are less than this number, you can’t deduct them.
5.慈善捐款扣除
Do:注销charitable donations你做了。
国税局设定限制将慈善捐款扣除给合格的免税business。在大多数情况下，您可以使用50％的限制来扣除捐款。您注销的金额必须少于调整后的总收入的50％。
取决于您提供的财产类型和捐赠的组织，您的扣除额可能会受到调整后总收入的30％的限制。
公司不能索取慈善捐款的应税收入的10％以上。
Don’t:Deduct income you could’ve made while you volunteered time for charity.
如果您取消与客户的会议或一天的时间进行志愿者工作，则可能会失去销售。您无法估计您可能赚的钱并将其写出。美国国税局仅扣除您实际且已经发生的费用。
6. Business bad debt deduction
Do:扣除业务不良债务费用。
Did you sell to a customer on credit and try unsuccessfully to collect the owed money? At some point, you know there is no chance you will ever see payment. That is when accounts receivable turn into bad business debts. The debt has become worthless (almost).
You canwrite off business bad debtsas small business tax deductions. However, you must prove to the IRS that you have taken reasonable steps to collect the debt.
Don’t:注销a sales’ expected earnings as bad debt if no expense has been incurred.
You can end up with a bad debt only if you actually handed over a product to (or finished a service for) your customer, with the expectation that the customer would pay you later. If the customer never received your good or service, there is no bad debt.
For example, let’s say you own a printing company. A customer wants to hire you to print a logo on 500 tee shirts, and you tell him it will cost $750.
后来他打电话告诉您他决定与另一家公司合作。您还没有花任何钱来开始打印衬衫，而客户也不欠您任何东西。您不能要求您错过的750美元作为不良的商业债务。
7.扣除法律和专业费用
Do:索取与您的业务有关的法律或专业费用。
You can deduct legal and professional fees (e.g., from an accountant) that are ordinary, necessary, and directly related to your business. Small business owners can deduct fees associated with trying to collect money.
例如，如果您带上拒绝向您付款的客户，您可能会收到您的法律费用税收扣除。
Don’t:扣除个人法律或专业费用。
Personal legal fees are not deductible. You cannot deduct fees associated with writing your will, a divorce, or a criminal dispute.
小企业税减免
美国国税局设定了税收减免准则。这list above is not exhaustive. For example, for qualifying tangible property, you may even be able to claim a deduction through a安全港选举或第179条。
您必须仔细遵守规则，并保留准确的费用记录。在扣除费用之前，请务必咨询税务专家。
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