7 Valuable Deductions for Self-Employed Individuals

Kittie Tax如果你的企业因疫情而被迫关闭,你可能会渴望重返游戏. 又或者你想要实现自己毕生的梦想——第一次创业. 无论如何,最近开办小企业的人数有所增加.

 山姆大叔通过为个体经营者提供各种联邦所得税减免来鼓励创业. 这里有七个扣减项目,可以为自营职业者提供可观的福利.

 1. Health Insurance

 Years ago, 个体经营者不能全额扣除他们的健康保险费, like corporate entities could. But the playing field has been leveled.

 For 2021, 如果企业能产生足够的利润,你或娱乐场网页以注销你所有的健康保险费用. 这种扣除在你的个人纳税申报单上被称为“线以上”. 因此,它减少了你调整后的总收入用于其他税收目的. It applies to premiums for health, dental and long-term care insurance incurred for yourself, your spouse and dependents under age 27.

 2. Retirement Plan Contributions

 个体经营者不仅可以在递延纳税的基础上积累退休资产, 他们也可以在慷慨的范围内注销当前的捐款. As with health insurance premiums, 个体经营者提供的退休计划缴款可以在“线以上”部分扣除."

 你的退休计划选择范围从易于管理的计划(如简化雇员养老金(SEPs)或雇员储蓄激励匹配计划(SIMPLEs))到更复杂的401(k)个人计划和专门为个体经营者设计的Keogh计划. 一般来说,这些限制与雇主资助的同类计划相同.

 3. Home Office Deductions

 Currently, 如果你是公司雇员,你不能扣除家庭办公费用, 但个体户可能有资格享受高额扣减. This represents a clear advantage for self-employed people.

 To qualify, 你必须经常使用家作为你的主要工作场所或会见或处理客户的地方, customers or patients in the normal course of business. 如果你没有固定的办公地点,你可以在家里做行政工作.

 The deduction is based on the business-use percentage. For example, if you use 10% of your home's square footage for business, 你可以扣除10%的间接费用,例如水电费, repairs and insurance — plus 100% of your direct expenses, such as painting the office or installing window coverings. 此外,你还可以在IRS表格下申请一笔丰厚的折旧费.

 还有一个税法允许的简化方法:你可以为每平方英尺的家庭办公空间扣除5美元, up to a maximum total of $1,500. 请注意,您可能每年都在传统方法和简化方法之间切换. 一旦你选择了这两种方法,你在未来纳税年度就不会被这两种方法所束缚.

 4. Business Vehicles

 Do you drive your personal vehicle for business purposes? 即使你也可以使用同一辆车进行个人驾驶, you can deduct vehicle costs attributable to business travel, based on the percentage of business use.

 例如,假设你在2021年将汽车的80%用于商务驾驶. 这意味着你可以扣除80%的汽车成本,比如汽油, 修理和保险——外加一笔丰厚的折旧费, subject to certain limits for "luxury cars." And, if you buy the car in 2021, 你也有资格享受第179条的扣除和100%的奖金折旧.

 Be aware that the IRS is a stickler for documentation. Briefly stated, 你必须保留一个同步的日志,列出每一次出差和你的费用证明. Alternatively, 2021年,你可以通过使用每业务英里56美分的标准里程率(加上与业务相关的过路费和停车费)来减少费用记录.

 5. Business Travel

 As pandemic-related restrictions loosen, you may start taking long-distance trips for business reasons. Self-employed people can deduct travel expenses, including round-trip airfare, hotel costs, meals and other incidentals (such as tips and cab fares).

 The primary purpose of your trip must be business-related. So, 不在的时候,你可以花点时间在个人追求上, but this can't be a disguised vacation. 与商务车费用一样,美国国税局规定了严格的记录规则.

 6. Business Meals

 当你出差的时候,你通常可以扣除你的餐费. 但是最近的立法改变已经影响了餐饮的扣减.

 正常情况下,商务餐的扣除额限制在费用的50%以内. However, under the Tax Cuts and Jobs Act, the deduction for business entertainment expenses, including certain meals, was repealed, beginning in 2018. IRS随后确定,与娱乐相关的合格商务餐成本(如在体育赛事中为客户购买的食品和饮料)的50%仍然可以从娱乐中扣除.

 For 2021 and 2022 only, 综合拨款法案将合格商务餐的扣除额提高到100%. 这个临时的改变只适用于餐厅提供的食物和饮料.

 7. Self-Employment Tax

 个体户要缴纳个体户税, the equivalent of the federal payroll taxes for employees. As with employees, 自雇税的社会保障部分的征收额达到每年的门槛(142美元),800 for 2021).

 但是个体经营者必须同时支付雇主和雇员应得的联邦工资税. That means the 15.3% tax rate for self-employment tax is double the 7.65% rate for employees. 但你可以在你的个人回报中扣除一半的自营税. This deduction is claimed "above the line."

如果您对这些税收优惠有任何问题,请与我们联系.

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