© Copyright 2001-2008 by M. Ray Gregg. All rights reserved. 1 Federal Income Tax Business Related Deductions.

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Presentation transcript:

© Copyright by M. Ray Gregg. All rights reserved. 1 Federal Income Tax Business Related Deductions

© Copyright by M. Ray Gregg. All rights reserved. 2 Chapter 9 Travel and Transportation Automobile Expenses Entertainment Moving Expenses Education Expenses Home Office Reimbursements Hobby losses (from Chap 6)

© Copyright by M. Ray Gregg. All rights reserved. 3 Automobile Expenses Choose larger of –Actual costs (business use) –Standard mileage rate allowed

© Copyright by M. Ray Gregg. All rights reserved. 4 Automobile Expenses Business $.?? Moving Medical Charitable Contribution

© Copyright by M. Ray Gregg. All rights reserved. 5 Automobile Expenses Business $.505 pg 9 – 11 Moving Medical Charitable Contribution Note prev yrs’ amts: ’01 = $.345 ’02 = $.365 ’03 = $.36 ’04 = $.375 ’05 = $.405 $.485 ’06 = $.445 ’07 = $.485

© Copyright by M. Ray Gregg. All rights reserved. 6 Automobile Expenses Business $.505 pg 9 – 11 Moving Medical Charitable Contribution Note prev yrs’ amts: ’01 = $.345 ’02 = $.365 ’03 = $.36 ’04 = $.375 ’05 = $.405 $.485 ’06 = $.445 ’07 = $.485

© Copyright by M. Ray Gregg. All rights reserved. 7 Automobile Expenses Business Before 7/1 $.505 After 6/30 $.585 pg 9 – 11 Irs.gov Moving Medical Charitable Contribution Note prev yrs’ amts: ’01 = $.345 ’02 = $.365 ’03 = $.36 ’04 = $.375 ’05 = $.405 $.485 ’06 = $.445 ’07 = $.485

© Copyright by M. Ray Gregg. All rights reserved. 8 Decision Point TEXTBOOK amounts? UPDATED amounts? For homework, class, and exams, do we use … YOUR vote matters.

© Copyright by M. Ray Gregg. All rights reserved. 9 Automobile Expenses Choose larger of –Actual costs (business use) –Standard mileage rate allowed Problem 9 – 60 StandardActual

© Copyright by M. Ray Gregg. All rights reserved. 10 Problem Standard Business Miles24,000 x Std Rate$.505 Sub-total$12,120 Parking & Tolls 100 Total STD Mileage Allowance$12,120 Actual

© Copyright by M. Ray Gregg. All rights reserved. 11 Problem Actual Gas & Oil$ 5,000 Repairs1,400 Depreciation4,700 Insurance & License 1,300 Total to Apportion$12,400 x Bus Use 60% Sub-total$ 7,440 Exp NOT Apportioned 100 Total ACTUAL Costs$ 7,540 Standard

© Copyright by M. Ray Gregg. All rights reserved. 12 Problem Standard vs. Actual Total STANDARD Costs$12,120 Total ACTUAL Costs$ 7,540 Choose Larger$12,120 Less: Reimbursement 7,200 Deductible Amount$ 4,920

© Copyright by M. Ray Gregg. All rights reserved. 13 Chapter 9 Travel and Transportation Automobile Expenses Entertainment Moving Expenses Education Expenses Home Office Reimbursements Hobby losses (from Chap 6)

© Copyright by M. Ray Gregg. All rights reserved. 14 Entertainment Expenses “Directly Related” “Associated With” Substantiation Not lavish or extravagant 50% Problem

© Copyright by M. Ray Gregg. All rights reserved. 15 Chapter 9 Travel and Transportation Automobile Expenses Entertainment Moving Expenses Education Expenses Home Office Reimbursements Hobby losses (from Chap 6)

© Copyright by M. Ray Gregg. All rights reserved. 16 Moving Expenses General Requirements –Must move 50 miles –Must stay in new location 39 weeks –Only “direct” expenses deductible

© Copyright by M. Ray Gregg. All rights reserved. 17 Moving Expenses Prior to 1981 –expenses classified as “direct” and “indirect” –“direct” costs fully deductible; limits on “indirect” costs –costs (in excess of reimbursement) deductible FOR A.G.I.

© Copyright by M. Ray Gregg. All rights reserved. 18 Moving Expenses 1981 – 1996 –direct and indirect costs deductible FROM –reimbursement included in Gross Income Present Law –only DIRECT costs deductible –costs deductible FOR A.G.I.

© Copyright by M. Ray Gregg. All rights reserved. 19 Moving Expenses 1981 – 1996 –direct and indirect costs deductible FROM –reimbursement included in Gross Income Present Law –only DIRECT costs deductible –costs deductible FOR A.G.I. Problem 9 – 64

© Copyright by M. Ray Gregg. All rights reserved. 20 Automobile Expenses Business $50.5 * pg 9 – 11 Moving $.?? Medical Charitable Contribution

© Copyright by M. Ray Gregg. All rights reserved. 21 Automobile Expenses Business $50.5 * pg 9 – 11 Moving $.19 pg 9 – 19 Medical Charitable Contribution Note prev yrs: $.12 in 2001 $.13 in 2002 $.12 in 2003 $.14 in 2004 $.15 $.22 in 2005 $.20 in 2007

© Copyright by M. Ray Gregg. All rights reserved. 22 Automobile Expenses Business Before 7/1 $.505 After 6/30 $.585 pg 9 – 11 irs.gov Moving Before 7/1 $.19 After 6/30 $.27 pg 9 – 19 irs.gov Medical Charitable Contribution Note prev yrs: $.12 in 2001 $.13 in 2002 $.12 in 2003 $.14 in 2004 $.15 $.22 in 2005 $.20 in 2007

© Copyright by M. Ray Gregg. All rights reserved. 23 Decision Point TEXTBOOK amounts? UPDATED amounts? For homework, class, and exams, do we use … You’ve already decided!

© Copyright by M. Ray Gregg. All rights reserved. 24 Automobile Expenses Business $50.5 pg 9 – 11 Moving $.19 pg 9 – 19 Medical Charitable Contribution

© Copyright by M. Ray Gregg. All rights reserved. 25 Chapter 9 Travel and Transportation Automobile Expenses Entertainment Moving Expenses Education Expenses Home Office Reimbursements Hobby losses (from Chap 6)

© Copyright by M. Ray Gregg. All rights reserved. 26 Education Expenses Ways for education costs to be deductible: –Required by law –Required by employer –Maintain or improve skills Problem 9 – 26

© Copyright by M. Ray Gregg. All rights reserved. 27 Problem CPA Review$ 400 Law School4,000 Continuing Education600 $5,000 $500 Deductible FROM – Tier 2 New trade or business personal

© Copyright by M. Ray Gregg. All rights reserved. 28 Education Expenses Ways for education costs to be deductible: –Required by law –Required by employer –Maintain or improve skills Problem 9 – 26 Problem 9 – 27

© Copyright by M. Ray Gregg. All rights reserved. 29 Problem Teachers generally allowed? –Sometimes required by law or employer –Maintain and improve skills New trade or business? –elementary to secondary? –biology to art? –classroom to counselor? –teacher to principal?

© Copyright by M. Ray Gregg. All rights reserved. 30 Education Expenses Ways for education costs to be deductible: –Required by law –Required by employer –Maintain or improve skills Problem 9 – 26 Problem 9 – 27 Problem 9 – 65

© Copyright by M. Ray Gregg. All rights reserved. 31 Problem a.Law school? Not deductible – new trade or bus b.Self-employed accountant? $1,800 FOR c.MBA for executive? $5,000 FROM, Tier 2 d.Graduate courses for teacher? $1,000 FROM, Tier 2 e.Bar review for recent grad? Not deductible – personal

© Copyright by M. Ray Gregg. All rights reserved. 32 Chapter 9 Travel and Transportation Automobile Expenses Entertainment Moving Expenses Education Expenses Home Office Reimbursements Hobby losses (from Chap 6)

© Copyright by M. Ray Gregg. All rights reserved. 33 Chapter 9 Travel and Transportation Automobile Expenses Entertainment Moving Expenses Education Expenses Home Office Reimbursements Hobby losses (from Chap 6)

© Copyright by M. Ray Gregg. All rights reserved. 34 Chapter 9 Travel and Transportation Automobile Expenses Entertainment Moving Expenses Education Expenses Home Office Reimbursements Hobby losses (from Chap 6)

© Copyright by M. Ray Gregg. All rights reserved. 35 Home Office Expenses Controversial

© Copyright by M. Ray Gregg. All rights reserved. 36 Home Office Expenses Controversial Requirements: –“exclusive use” –principal place of business (1998) –meetings with customers/clients etc. –separate structure? –“convenience of the employer”

© Copyright by M. Ray Gregg. All rights reserved. 37 Home Office Expenses Qualifications? Problem 9 – 28 –(do b, a, then c) What’s deductible?

Pub. 587 page 7

Publication 587, page 7

© Copyright by M. Ray Gregg. All rights reserved. 40 What’s Deductible? Business Incomexxxx Less: Regular Business Expenses x Sub-Totalxxx Home Office Exp Deductible Anyway x Sub-Totalxx Less: Other Home Office Expensesx Net Incomex

© Copyright by M. Ray Gregg. All rights reserved. 41 See Sch C, page B-21

© Copyright by M. Ray Gregg. All rights reserved. 42 Form 8829

© Copyright by M. Ray Gregg. All rights reserved. 43 Home Office Expenses Qualifications? Problem 9 – 28 –(do b, a, then c) What’s deductible? Problem 9 – 67

© Copyright by M. Ray Gregg. All rights reserved. 44 Problem 9 – 67 Studio deductible? Den deductible?

© Copyright by M. Ray Gregg. All rights reserved. 45 Problem 9 – 67

© Copyright by M. Ray Gregg. All rights reserved. 46 Problem 9 – 67

© Copyright by M. Ray Gregg. All rights reserved. 47 Problem 9 – 67

© Copyright by M. Ray Gregg. All rights reserved. 48 Problem 9 – 67

© Copyright by M. Ray Gregg. All rights reserved. 49 Problem 9 – 67

© Copyright by M. Ray Gregg. All rights reserved. 50 Problem 9 – 67 (a)

© Copyright by M. Ray Gregg. All rights reserved. 51 Problem 9 – 67 (a)

© Copyright by M. Ray Gregg. All rights reserved. 52 Problem 9 – 67 (a)

© Copyright by M. Ray Gregg. All rights reserved. 53 Problem 9 – 67

© Copyright by M. Ray Gregg. All rights reserved. 54 Problem 9 – 67

© Copyright by M. Ray Gregg. All rights reserved. 55 Problem 9 – 67 Now What?

© Copyright by M. Ray Gregg. All rights reserved. 56 Problem Income$40,000 Exp of Business2,000 Sub-total$38,000 Exp Ded Anyway700 Sub-total37,300

© Copyright by M. Ray Gregg. All rights reserved. 57 Problem 9 – 67

© Copyright by M. Ray Gregg. All rights reserved. 58 Problem 9 – 67 (b)

© Copyright by M. Ray Gregg. All rights reserved. 59 Problem 9 – 67

© Copyright by M. Ray Gregg. All rights reserved. 60 Problem 9 – 67 (a) Note: 90% of these deductible as itemized deductions.

© Copyright by M. Ray Gregg. All rights reserved. 61 Problem 9 – 67 (b)

© Copyright by M. Ray Gregg. All rights reserved. 62 Problem 9 – 67 (b) Income$2,500 Exp of Business2,000 Sub-total$ 500 Exp Ded Anyway Sub-total

© Copyright by M. Ray Gregg. All rights reserved. 63 Problem 9 – 67 (b)

© Copyright by M. Ray Gregg. All rights reserved. 64 Problem 9 – 67 (b)

© Copyright by M. Ray Gregg. All rights reserved. 65 Problem 9 – 67 (b) Income$2,500 Exp of Business 2,000 Sub-total$ 500 Exp Ded Anyway 700 Sub-total($ 200) Other Home Exp -0- Net Income (Loss)($ 200)

© Copyright by M. Ray Gregg. All rights reserved. 66 Problem 9 – 67 (b)

© Copyright by M. Ray Gregg. All rights reserved. 67 Problem 9 – 67 (b)

© Copyright by M. Ray Gregg. All rights reserved. 68 Problem 9 – 67 (b)

© Copyright by M. Ray Gregg. All rights reserved. 69 Problem 9 – 67 (b) Excess Direct Exp$200 10% of other Exp of Home???

© Copyright by M. Ray Gregg. All rights reserved. 70 Problem 9 – 67 (b)

© Copyright by M. Ray Gregg. All rights reserved. 71 Problem 9 – 67 (b) Carryover

© Copyright by M. Ray Gregg. All rights reserved. 72 Problem 9 – 67 (b) Excess Direct Exp$200 10% of other Exp of Home500 Carryover

© Copyright by M. Ray Gregg. All rights reserved. 73 Chapter 9 Travel and Transportation Automobile Expenses Entertainment Moving Expenses Education Expenses Home Office Reimbursements Hobby losses (from Chap 6)

© Copyright by M. Ray Gregg. All rights reserved. 74 Business Expenses Self-employed –“for” Employee –Reimbursed? Yes=“for” No=“from”

© Copyright by M. Ray Gregg. All rights reserved. 75 Reimbursements References –Text Table 9 - 2, page –Publication 17, YFIT, Table

© Copyright by M. Ray Gregg. All rights reserved. 76 Plans Accountable Non-Accountable

© Copyright by M. Ray Gregg. All rights reserved. 77 Plans Accountable Non-Accountable Recommend Problem

© Copyright by M. Ray Gregg. All rights reserved. 78 Chapter 9 Travel and Transportation Automobile Expenses Entertainment Moving Expenses Education Expenses Home Office Reimbursements Hobby losses (from Chap 6)

© Copyright by M. Ray Gregg. All rights reserved. 79 Reimbursements Problem

© Copyright by M. Ray Gregg. All rights reserved. 80 Problem 9 – 57 In Textbook

© Copyright by M. Ray Gregg. All rights reserved. 81 Problem 9 – 57 Reimbursed $3,000 $5,000 60%

© Copyright by M. Ray Gregg. All rights reserved. 82 Problem 9 – 57

© Copyright by M. Ray Gregg. All rights reserved. 83 Problem 9 – 57

© Copyright by M. Ray Gregg. All rights reserved. 84 Problem 9 – 57

© Copyright by M. Ray Gregg. All rights reserved. 85 Problem 9 – 57

© Copyright by M. Ray Gregg. All rights reserved. 86 Problem 9 – 57

© Copyright by M. Ray Gregg. All rights reserved. 87 Problem 9 – 57

© Copyright by M. Ray Gregg. All rights reserved. 88 Problem 9 – 57 $200 $1,800

© Copyright by M. Ray Gregg. All rights reserved. 89 Text Page 9 – 57

© Copyright by M. Ray Gregg. All rights reserved. 90 Another Approach

© Copyright by M. Ray Gregg. All rights reserved. 91 4,000 1,000

© Copyright by M. Ray Gregg. All rights reserved. 92 Another Approach 4/5 = 80%1/5 = 20%

© Copyright by M. Ray Gregg. All rights reserved. 93 Another Approach 4/5 = 80%1/5 = 20%

© Copyright by M. Ray Gregg. All rights reserved. 94 Another Approach 4/5 = 80%1/5 = 20%

© Copyright by M. Ray Gregg. All rights reserved. 95 Another Approach

© Copyright by M. Ray Gregg. All rights reserved. 96 Another Approach

© Copyright by M. Ray Gregg. All rights reserved. 97 Chapter 9 Travel and Transportation Automobile Expenses Entertainment Moving Expenses Education Expenses Home Office Reimbursements Hobby losses (from Chap 6) Itemized Deductions

© Copyright by M. Ray Gregg. All rights reserved. 98 Chapter 9 Travel and Transportation Automobile Expenses Entertainment Moving Expenses Education Expenses Home Office Reimbursements Hobby losses (from Chap 6)

© Copyright by M. Ray Gregg. All rights reserved. 99 Hobby Losses Criteria Consequences Order of deductible expenses –Tier 1: deductible anyway (itemized) –Tier 2: other exp (not reduce basis) –Tier 3: expenses that reduce basis Problems and

© Copyright by M. Ray Gregg. All rights reserved. 100 Problem 6 – 54

© Copyright by M. Ray Gregg. All rights reserved. 101 Problem 6 – 54

© Copyright by M. Ray Gregg. All rights reserved. 102 Problem 6 – 54

© Copyright by M. Ray Gregg. All rights reserved. 103 Problem 6 – 54

© Copyright by M. Ray Gregg. All rights reserved. 104 Problem 6 – 54

© Copyright by M. Ray Gregg. All rights reserved. 105 Problem 6 – 54

© Copyright by M. Ray Gregg. All rights reserved. 106 Problem 6 – 55

© Copyright by M. Ray Gregg. All rights reserved. 107