Parents need to be aware of the tax rules that affect their children’s investment income. Here are four facts from the IRS that will help parents determine whether their child’s investment income will be taxed at the parents’ rate or the child’s rate:

1. Investment Income Children with investment income may have part or all of this income taxed at their parents’ tax rate rather than at the child’s rate. Investment income includes interest, dividends, capital gains and other unearned income.

2. Age Requirement The child’s tax must be figured using the parents’ rates if the child has investment income of more than $1,900 and meets one of three age requirements for 2010:

  • Was under age 18 at the end of the year,
  • Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or
  • Was a full-time student over age 18 and under age 24 at the end of the year and did not have earned income that was more than half of his or her support.

3. Form 8615 To figure the child’s tax using the parents’ rate for the child’s return, fill out Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,900, and attach it to the child’s federal income tax return.

4. Form 8814 When certain conditions are met, a parent may be able to avoid having to file a tax return for the child by including the child’s income on the parent’s tax return. In this situation, the parent would file Form 8814, Parents’ Election To Report Child’s Interest and Dividends.

More information can be found in IRS Publication 929, Tax Rules for Children and Dependents. This publication and Forms 8615 and 8814 are available at http://www.irs.gov or by calling 800-TAX-FORM (800-829-3676).
Links:

  • Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,900 (PDF 49K)
  • Form 8615, Instructions (PDF 24K)
  • Form 8814, Parent’s Election to Report Child’s Interest and Dividends (PDF 43K)
  • Publication 929, Tax Rules for Children and Dependents (PDF 220K)

Whether you are self-employed or an employee, if you use a portion of your home for business, you may be able to take a home office deduction.  Here are six things the IRS wants you to know about the Home Office deduction

1. Generally, in order to claim a business deduction for your home, you must use part of your home exclusively and regularly:

  • as your principal place of business, or
  • as a place to meet or deal with patients, clients or customers in the normal course of your business, or
  • in any connection with your trade or business where the business portion of your home is a separate structure not attached to your home.

2. For certain storage use, rental use, or daycare-facility use, you are required to use the property regularly but not exclusively.

3. Generally, the amount you can deduct depends on the percentage of your home used for business. Your deduction for certain expenses will be limited if your gross income from your business is less than your total business expenses.

4. There are special rules for qualified daycare providers and for persons storing business inventory or product samples.

5. If you are self-employed, use Form 8829, Expenses for Business Use of Your Home to figure your home office deduction and report those deductions on line 30 of Form 1040 Schedule C, Profit or Loss From Business.

6. If you are an employee, additional rules apply for claiming the home office deduction. For example, the regular and exclusive business use must be for the convenience of your employer.

For more information see IRS Publication 587, Business Use of Your Home, available at http://www.IRS.gov or by calling 800-TAX-FORM (800-829-3676).
 

Links:

*      Publication 587, Business Use of Your Home (PDF 214K)

*      Form 8829, Expenses for Business Use of Your Home (PDF 64K)

*      Form 8829 Instructions (PDF 29K)

*      Schedule C, Profit or Loss from Business (PDF 111K)

*      Schedule A, Itemized Deductions (PDF)

If I had a nickel for all the times I have heard this, well…, I probably would not be rich but I could have started a nice college fund for the kids. 

Cash flow/management is a daily challenge for many small business owners.  All types of companies are vulnerable to cash related problems and growing companies are no exception as they hire staff and/or buy more goods to sell.

Here are just a few quick thoughts on controlling your cash -

Reports and Projections – Keep your accounting records current and forecast cash inflows and outflows for the week, month, and year ahead to help you recognize the gaps, peaks, and valleys of the business cycle.  Seasonal business know all to well about cash flow ups and downs but good planning can help most businesses be more prepared.  And, don’t be rosy in your projection, stay on the conservative side and estimate inflows low and outflows high.  Remember that a business can have a profit but still not have cash!

Control spending – Consider how you spend money…ask yourself if the item you are buying is going to provide a return on investment.  Try to maximize value when it makes sense, i.e., sales, volume discounts, free shipping offers, etc.  Try to get high mileage out of what you use and take excellent care of your stuff.  And, if you are a new business, don’t fall victim to the spending frenzy, be conservative, look for used items to furnish offices, shops and warehouses.

Inventory - Stock what is needed to run the business in the short-term.  Monitor regularly and try to maximize inventory turnover.  Watch for theft!

Employees can be an expense or investment – Which do you have?  Try to do more with less.  Motivation is critical and studies have shown that money alone is not what keeps an employee happy.  Consider using temporary help from staffing companies and independent contractors.  Leverage professionals.  Live the motto, slow to hire, fast to fire.  Be wary of high fixed costs and consider incentive compensation.  And, monitor your employees or you may be sorry.  Try not to delegate authority to sign checks or purchase orders.

Lease vs. Buy – Leasing could save you from large down payments and larger monthly payments but could be more costly in the long run.  However, consider that buying may provide a larger tax deduction currently.  Wear and tear concerns are important considerations to and should be a part of this analysis.

Minimize owner living expenses in advance – While getting started, plan not to have more then a minimum income.  If you cannot afford this for a year, consider if being an entrepreneur is right for you.  Business entity choice may be a factor in choosing your compensation.  But, keep in mind that there can be more than just income taxes to pay.  Don’t overlook the non-refundable costs of Social Security and Medicare…  Try to keep your pay low within reason.  If your pay is putting the company into a loss or negative cash flow, seek help immediately from a professional.

Collect receivables and extend payables – Your cash conversion cycle is critical, try to collect your revenue as soon as possible and get terms with vendors.  Consider discounts to get customers to pay sooner and late fees or interest for late payers.  Develop and implement a strong credit policy and don’t be afraid to use it.  Negotiate and use vendor discounts. 

Re-Purposing and Re-Selling – Try to reuse and recycle anything and everything.  Or, sell it before its value goes down even further.  If you receive your goods on pallets, try to sell them for a dollar each, even give them away so you do not have disposal costs.  Office and shop equipment and supplies may have multiple lives, i.e., an office computer can become the shop computer.  When the shop is done with it, give it to the employee that was using it to increase motivation.

Be prepared for shortfalls – What can you do now to get prepared for cash flow challenges?  If sales were terrible for a month, do you have a line of credit or cash reserve to cover your working capital needs?  What is your credit score, could you borrow more if you need to?  Do you have the right bank and relationship?  Can you or are you going to fund the entity with personal cash?  Do you know what your business is really worth?  Do you know your breakeven point?

Taxes – Be prepared to pay taxes on any income you earn.  Don’t use trust fund taxes like sales and employee taxes you collect to run your business, these moneys should be set aside for remittance to the proper taxing authorities.

For those who have the opportunity to participate in an employer stock and/or option plan, “be aware” of their income tax compliance requirements and ramifications.  Beware of failing to plan for their impact on your income taxes!

Here is a link to some insightful information to help you navigate this complex area of the tax law – http://www.fairmark.com/execcomp/index.htm.  

Do not be shy about asking your company and tax preparer questions about stock and option based compensation.  The more you know the better.  And, if you do not know what an 83(b) election is, maybe you should…

While visiting the Fairmark website, check out their forums for more information or tax ask questions and address concerns.

You should consider Global Positioning Systems (GPS) as part of your Theft Prevention, Cost Saving, and Customer Service Programs, following are a few thoughts where they can benefit your small business -

Reduce or eliminate employee personal detours and poor route choices.  This can simultaneously reduce employee time theft and accidents, save money on costly fuel, repairs and maintenance, and improve customer service.  A single device could increase efficiency to provide an exponential return on investment.

Monitor, track, and locate items/equipment/vehicles in real time.  Small tools and equipment can now be monitored with highly concealable devices to reduce employee theft.   And, if something goes missing, you increase your chances of finding it…maybe even while it is on the move.

While GPS was once reserved for the military, it is now an affordable everyday tool for many businesses.

If you have ever made an insurance claim for damaged or stolen items covered by an insurance policy you are probably familiar with the terms Replacement Cost and Actual Cash Value.  Hopefully, you had the right coverage.

What is the difference?  Generally speaking, Replacement Cost means that a loss item will be reimbursed at the current cost to buy the same or similar item.  Actual Cash Value generally means that they will reimburse you for the replacement cost less depreciation; therefore, if you bought a sofa for $2,000 three years ago, they will probably give you a check for substantially less than the cost of the sofa if you had to buy it after the loss.

So which is the right choice…speak to your insurance agent and do your own research.  You will probably find that most people prefer Replacement Cost as the better choice but it comes at a cost.  Then there is Guaranteed Replacement Cost which carries an even higher premium due to the “guaranty”. 

Buyer beware!  Be sure you understand the limits, exceptions, etc. and read the small print too!  Ask questions until you understand…many insurance agents do not even understand the products they sell so it is up to you to ensure you have the right protections.

Mar 062011

If you already filed your federal tax return and are due a refund, you have several options to check your refund.  Here is a link to IRS Tax Tip 2011-39 http://www.irs.gov/newsroom/article/0,,id=107704,00.html which lists eight things the IRS wants you to know about checking the status of your refund.

Here is a link directly to the Refund Status page of the IRS website  https://sa2.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp.

Before entering personal information perform due diligence to decrease your chances of identity theft.

Brokerage 1099's

Taxes Comments Off
Mar 062011

Many investment firms are including words of caution about the possibility of changes to amounts reported in the Form 1099’s they send.

Often, taxpayers who invest in dividend producing stocks and mutual funds will wait until late March or early April to file their income tax returns fearing that their 1099’s will be changed.  We believe this is a smart approach to an unfortunate but quite common problem.

If a tax return is filed and a Corrected 1099 is subsequently received, the income tax return may require an amendment.

Your broker should mail most Form(s) 1099 to you on or before January 31.  However, they have until February 15 to mail Form 1099-B Proceeds from Broker and Barter Exchange Transactions if you sold any investments in your account.  Brokers may request an extension of time to send you a statement which may allow them an additional 30 days to mail your statement(s).

From the IRS:

The Social Security benefits you received in 2010 may be taxable. You should receive a Form SSA1099 which will show the total amount of your benefits. The information provided on this statement along with the following seven facts from the IRS will help you determine whether or not your benefits are taxable.

  1. How much – if any – of your Social Security benefits are taxable depends on your total income and marital status.
  2. Generally, if Social Security benefits were your only income for 2010, your benefits are not taxable and you probably do not need to file a federal income tax return.
  3. If you received income from other sources, your benefits will not be taxed unless your modified adjusted gross income is more than the base amount for your filing status.
  4. Your taxable benefits and modified adjusted gross income are figured on a worksheet in the Form 1040A or Form 1040 Instruction booklet.
  5. You can do the following quick computation to determine whether some of your benefits may be taxable:
    • First, add one-half of the total Social Security benefits you received to all your other income, including any tax exempt interest and other exclusions from income.
    • Then, compare this total to the base amount for your filing status. If the total is more than your base amount, some of your benefits may be taxable.
  6. The 2010 base amounts are:
    • $32,000 for married couples filing jointly.
    • $25,000 for single, head of household, qualifying widow/widower with a dependent child, or married individuals filing separately who did not live with their spouses at any time during the year.
    • $0 for married persons filing separately who lived together during the year.
  7. For additional information on the taxability of Social Security benefits, see IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Publication 915 is available on this website or by calling 800-TAX-FORM (800-829-3676).

Links:

Publication 915, Social Security and Equivalent Railroad Retirement Benefits

All businesses structured as a protected legal entity (i.e., Corporation, LLC, etc.) should perform entity governance on a regular and continuous basis, at least once per year.  Why?

We are not legal advisors.  However, it is common knowledge that you should make every effort to protect the legal status of your entity which may require you do certain things at certain times with certain people. 

You should speak with your legal advisor about corporate governance to be sure you are and remain in compliance with your entity’s requirements. 

“Piercing the Corporate Veil” is a term that describes how the owners/others of protected legal entities can find themselves personally liable for matters that should be addressed at the corporate level.  Put simply, you could be found personally liable in addition to your entity; hence, the legal entity did not do one of the things it was supposed to – protect you from personal liability.

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