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To qualify to deduct the expenses for the enterprise use of your personal home beneath the principal place of business check, your own home should be your principal place of work for that enterprise. To determine your principal place of business, you should consider all of the details and circumstances. You can typically deduct the quantity you reimburse your staff for journey and meal bills. The reimbursement you deduct and the manner by which you deduct it depend in part on whether or not you reimburse the bills underneath an accountable plan or a nonaccountable plan. That chapter explains accountable and nonaccountable plans and tells you whether or not to report the reimbursement in your employee's Form W-2. Filing your tax returns late can result in hefty fines?the IRS costs 5% of the unpaid taxes for each month your return is late. You’ll additionally should pay curiosity on any unpaid taxes and penalties incurred. For example, Section 179 permits companies to deduct any depreciating belongings like tools, vehicles or software. Once you full the net process, you will obtain quick notification of whether or not your agreement has been accredited. The IRS uses the latest encryption technology to ensure that the electronic funds you make online, by cellphone, or from a cellular gadget utilizing the IRS2Go app are safe and safe. Paying electronically is quick, simple, and sooner than mailing in a examine or money order. Go to IRS.gov/IdentityTheft?, the IRS Identity Theft Central webpage, for data on identity theft and data security safety for taxpayers, tax professionals, and companies. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identification theft, you possibly can be taught what steps you should take. The IRS is dedicated to serving our multilingual prospects by offering OPI services.

div style="text-align:center"> <iframe width="567" height="319" src="https://www.youtube.com/embed/aSAxwXeA4P8" frameborder="0" alt="Small business tax" allowfullscreen></iframe></div> Insurance belongings are enticing to personal equity firms because they provide so-called everlasting capital, which minimizes the need to raise funds from massive traders every few years. A corporation could pay a flat corporate tax price of 21%. Then they'd transfer the tax credit to the dealership, and in change, the vendor will both give them that a lot in money or as a down payment toward the vehicle. The vendor will submit documentation to the IRS, and the IRS says dealers shall be reimbursed "promptly" ? within seventy two hours or so. That's how Congress wanted these incentives to work when they passed them as a part of the Inflation Reduction Act.

h2>(for People Who Use Schedule C)</h2> If you file late, you could have to pay penalties and curiosity. Your return from your house any time of the day or evening. Sign your return electronically using a self-selected PIN to finish the process. There is no signature form to submit or Forms W-2 to ship in. Each individual tax credit score requires its personal form, famous beneath. On Form 3800, you’ll add up each of the individual tax credits to calculate the total value of your tax credits. If you’re only eligible for one small-business tax credit, there’s no have to submit Form 3800. You solely have to submit the form that accompanies that specific tax credit score. If you’re eligible for a couple of small-business tax credit, you should submit IRS Form 3800 alongside together with your tax return. This type lists every small-business tax credit that your organization might be eligible for. If you're a self-employed U.S. citizen or resident alien residing outside the United States, typically you have to pay SE tax. Foreign earnings from self-employment can’t be reduced by your overseas earned earnings exclusion when computing self-employment tax. For details about not-for-profit actions, see chapter 1 of Pub. That chapter explains the means to decide whether your exercise is carried on to make a profit and the method to figure the amount of loss you'll have the ability to deduct. The tax fee for pass-through entities is similar as the owner’s private income tax rate.4 If your small-business falls into any of the categories listed beneath, you’re thought-about a pass-through entity. Our TurboTax? Live Full Service Guarantee means your tax expert will discover each greenback you deserve. Your professional will only sign and file your return in the event that they imagine it is one hundred pc appropriate and you're getting your finest end result attainable. If you get a larger refund or smaller tax due from one other tax preparer, we'll refund the applicable TurboTax? Live Full Service federal and/or state buy worth paid. Your basic business credit for the yr consists of your carryforward of business credits from prior years plus the total of your present 12 months business credits. In https://space.mya.co.uk/members/cheflist8/activity/1613795/ , your general business credit for the current year could additionally be elevated later by the carryback of enterprise credits from later years. Report gains and losses from the following tendencies on the types indicated. The instructions for the varieties explain how to fill them out.

ul> <li>Our small-business tax Endorsed Local Providers concentrate on the native.</li> <li>If property you acquire to use in your corporation is expected to final more than 1 12 months, you typically cannot deduct the whole value as a business expense within the 12 months you acquire it.</li> <li>Returns and allowances embody money or credit refunds you make to prospects, rebates, and other allowances off the actual gross sales value.</li> <li>It consists of the entire metropolis or general space during which your small business is situated.</li></ul> You could qualify for this credit if you continued to pay or incur wages after your corporation grew to become inoperable because of injury from sure federally declared disasters. This credit score applies to the cost of certain medical health insurance coverage you present to sure workers. You can get IRS approval to alter an accounting method under either the automatic change procedures or the advance consent request procedures. For extra info, see the Instructions for Form 3115.

h3>Business Property Rent</h3> Note that almost all meal costs are only deductible up to 50% (this was raised to 100% for 2022). But certain forms of meals, such as a meal offered at an workplace party, are one hundred pc deductible. Be certain to keep away from wasting your receipts and notice the business purpose of the meal so as to maximize this deduction. Workers’ compensation prices, auto insurance, business offered worker life insurance coverage and business interruption insurance coverage. An employee usually has revenue tax withheld from his or her pay. If you don't pay your tax through withholding, or do not pay sufficient tax that method, you might need to pay estimated tax. If you aren't required to make estimated tax payments, you might pay any tax due when you file your return. While tax is unavoidable, figuring out the right small business tax route can save you cash and help you entry tax advantages. https://notes.io/qW8Ar with Disabilities Act , enacted in 1990, requires companies with 15 or extra staff to provide cheap accommodations to workers with disabilities. Other provisions of the ADA regulate public access to certain types of companies, corresponding to shopping malls and restaurants.

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ql7C4OIcKo5bbOpdOqVXmNzkQqTNkQZTym0ISlbCnEvGjOURuZhMrUaUZys3NwSZmRDOm5Zqgzb1uXFDtSM61WbRlXdKbdqam1RmWERFqZRgyonVGUs8DPML9H/7vVCniWNJgR2YkG9azGYjGZstNRKchDeOOOaRRcC4z4vaY8LsSQ44285elYUto3DbUcOmmaDc?/3mB7V4M76fb9Iy15arRTXU28huYuStSkpdJCdrYEokYm9nZiVG4eYTRnsx4GZNmkjUOBVfSCsyiKZKoQasRPG+aXGmEqQbbDUhyQ4R5xHmtlEk4kZEozb9VKs5OcFCdgOmWad41cyz0u4bTpv66Vm4lX/C8ZLM1Ef+YzPjHhGT5beabd4VZJoeXISZQqaWDqyMlr?/wCF/WMlKIz4zIzx4xWgAlzsiaccounNb2FJmZN7Vp2aRnjjwbVw?+k//ALMeIdjy6cyceBe9ajNGSSNDUSnITglJJTwFF+hKUkX8iIvoFSACMayaNMPQn2LsqzS6al1EMm4lOSmOTmGfmJKLgkzw4yLHAzL6Tx9qMnexx1xG7tqqWFpzVNJhU0kKLFSsDLauBlitR/6qM/pMVwAIGrZIIVcqNMq1RvS5FSaQ+mTFU0qIyknE45prShgkukk1KMicJREalGREZmN7RitdIlw?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?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?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?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?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?/Csr8wDcvK9z5s/4VlfmA8Scrdgpt2u3PTbih1WJbbByKkUF5Di45ERmaVFiRJV6qvVUZGRpMjwMjGXV8vOT2iwbgqMusRzj28leyOJmRkolOJi7ZNthS3EpUex53Co0pI0LxURJMyDV3Lyvc+bP+FZX5gG5eV7nzZ/wrK/MB7jyrZNkuPsrvijJcjSFRXkqlpI0OpWtCkmWP0LbcQZ8WchSeMjIfmdlHpNPr02kv0+ftGlYoqlZNLaYNPc2ApGY8tSyWn9EpCzWSDbSS0kpZGeAD17l5XufNn?/Csr8wDcvK9z5s/wCFZX5gPzOyw5NoCI63LshunKkxoraGM51Zuvym4qEmlJGacH3m0KxwzDUWdgKOh16jXLTmqvQKkxPhPY7G+wvOQsiPjI/pL/8AvjAT25eV7nzZ/wAKyvzANy8r3Pmz/hWV+YCwABH7l5XufNn?/AArK/MA3Lyvc+bP+FZX5gLAAEfuXle582f8ACsr8wDcvK9z5s/4VlfmAsAAR+5eV7nzZ/wAKyvzADpeV7D582f8ACsr8wFgB8QDre1aZlaOmPbFe1pJLdGeRkq15Jnnbadzj+UC4DPEyL6C4MT4xsbl5XufNn?/Csr8wGtaPyU/8AadR/vHhtAI/cvK9z5s/4VlfmAbl5XufNn?/Csr8wFgACP3Lyvc+bP+FZX5gG5eV7nzZ/wrK/MBYAA60vemZWE2bXjkXraS2ipko1pRbElKjTsSsSIznmRH/PA/wDQbZUvK/h8+bP+FZX5gNK/fmPcP2VL/BUN4gEfuXle582f8KyvzANy8r3Pmz/hWV+YCwABH7l5XufNn?/Csr8wDcvK9z5s/4VlfmAsAAR+5eV7nzZ/wrK/MA3Lyvc+bP+FZX5gLAAEfuXle582f8KyvzANy8r3Pmz/hWV+YCwABH7l5XufNn?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?+a1ra/keTFSB8QDr61J2U0qW9sdsWwZbo1DHGuyC4dtu4/wDR+3EbO3sqHNa1tfyPJjnWj8lP/adR/vHhtAJfb2VDmta2v5Hkw29lQ5rWtr+R5MVAAJfb2VDmta2v5Hkw29lQ5rWtr+R5MVAAOur6nZTDsuvk7bFsJRuXKzjTXZBmRbErHAtqFif?/AHG4U7KhzWtbX0jyY5d+/Me4fsqX+CobxAJfb2VDmta2v5Hkw29lQ5rWtr+R5MVAAJfb2VDmta2v5Hkw29lQ5rWtr+R5MVAAJfb2VDmta2v5Hkw29lQ5rWtr+R5MVAAJfb2VDmta2v5Hkw29lQ5rWtr+R5MVAAJfb2VDmta2v5Hkw29lQ5rWtr+R5MVAAJfb2VDmta2v5Hkx4OdlQw?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?/EbvlBs066KDVKcxVI1SaQxJYbkoJ/FhxLbmOYa23MFoM8DLBREZGRkZEZGQ4tfvu0LYpEqvVuvRWKfBNG2n0GbqY6VObGS3MwjNCCUSiUtWCUklZqMiSoyDgbsZUeYlv8AxG75QN2MqPMS3/iN3ygpo0+DNNaYcxh8283PJpwlZuKSUWOHFiRkZfyMjHvASW7GVHmJb?/xG75QN2MqPMS3/AIjd8oK0AEluxlR5iW/8Ru+UDdjKjzEt?/wCI3fKCtABJbsZUeYlv?/EbvlA3Yyo8xLf8AiN3ygrQASW7GVHmJb?/xG75QN2MqPMS3/AIjd8oK0AEluxlR5iW/8Ru+UDdjKjzEt?/wCI3fKCtABJbsZUeYlv?/EbvlAOsZUcPmJb?/AMRu+UFaB8QDrq1avlOKmPE3Y1AUW6M88TuJwuHbbuJf8IfEeI2N2MqPMS3/AIjd8oNO0fkp/wC06j/ePDaASW7GVHmJb?/xG75QN2MqPMS3/AIjd8oK0AEluxlR5iW/8Ru+UDdjKjzEt?/wCI3fKCtAB1vfFWymqsyvJesegobOmSiWpNxOKMi2JWJkW1Cx/0xIbRVjKlh8w7f+JHfKDQv35j3D9lS/wVDeIBJbsZUeYlv?/EbvlA3Yyo8xLf+I3fKCtABJbsZUeYlv?/EbvlA3Yyo8xLf+I3fKCtABJbsZUeYlv?/EbvlA3Yyo8xLf+I3fKCtABJbsZUeYlv?/EbvlA3Yyo8xLf+I3fKCtABJbsZUeYlv?/EbvlA3Yyo8xLf+I3fKCtABJbsZUeYlv?/EbvlB4OsZUcPmJb?/xG75QVwHxAJ+wVynLWiuTo7bEhTsg3W23TcShezrxIlGSc4iP6cCx9hCgGJZvyA3/USvx3BtgAAAAAAA6vtukXNUbfsqu0s1QHqdQW4n6zbiXmXkRlKIyUXqniwjAyP6TEJE9FGjw8nUDJm3Nrm5lMJko7xTI6ZWKI7zK894ms91KkyHDJCzNCMEJSkm05h9u2RXaNTrQs?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?/3jw2gGZt6t8hJ62nsDb1b5CT1tPYNMAGZt6t8hJ62nsDb1b5CT1tPYNMAEffk6tHZFwZ1DSRblS8T20n90r+Q3Sn1vkJPW09g4l+/Me4fsqX+CobxAMzb1b5CT1tPYG3q3yEnraewaYAMzb1b5CT1tPYG3q3yEnraewaYAMzb1b5CT1tPYG3q3yEnraewaYAMzb1b5CT1tPYG3q3yEnraewaYAMzb1b5CT1tPYG3q3yEnraewaYAMzb1b5CT1tPYBzq3h8hJ62nsGmB8QDCshS124yt1vY1m/JNSMcc09nc4MfpG6MSzfkBv?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?/D/AH712g/mQb5F5fw/3712g/mQvQAQW+ReX8P9+9doP5kG+ReX8P8AfvXaD+ZC9ABBb5F5fw/3712g/mQb5F5fw/3712g/mQvQAQW+ReX8P9+9doP5kG+ReX8P9+9doP5kL0AEFvkXl?/D/AH712g/mQ8HlIvLD9gF+9doP5kL4D4gHVdrZRbwbpjyU5Bb7cI6hPVimZQsCM5TpmXDUS4SxwP6MS4DMuEa?++ReX8P8AfvXaD+ZCjtH5Kf8AtOo?/3jw2gEFvkXl?/D/fvXaD+ZBvkXl?/D/fvXaD+ZC9ABBb5F5fw/3712g/mQb5F5fw/3712g/mQvQAdT3tlEu92za605kHvphK6ZKSpxyZQzSgjaVwnm1EzwL+RGf8htllIvL+H+/eu0H8yG/fvzHuH7Kl/gqG8QCC3yLy/h/v3rtB/Mg3yLy/h/v3rtB/MhegAgt8i8v4f7967QfzIN8i8v4f7967QfzIXoAILfIvL+H+/eu0H8yDfIvL+H+/eu0H8yF6ACC3yLy/h/v3rtB/Mg3yLy/h/v3rtB/MhegAgt8i8v4f7967QfzIN8i8v4f7967QfzIXoAILfIvL+H+/eu0H8yHg8pF5YfsAv3rtB/MhfAfEAncn0l6ZacOXIp78F15b7i4shTZusKN5ZmhZtqUg1FxHmqUnEuAzLhFEMSzfkBv?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?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?+olfjuDbAAAAAAAB0JX7UpeUjJ9asN6PJNVOtpaGDftxUxvbi2GCZPB6K6jN9VeK0ESyIyzVYGePHjwsszVPrsNNzTWzRLU7QFogVBaksoKTsDcg3I6s7NSqEleBnnm04as41KU53Hk8+YFtfY8P8FAoAHz3ULOkyKTbker2W1d79FhViMTVciT3EJfkSWXI75OuRXFkaUNKI1EWeklYJxwGZEi+kFRVOUhy6ptdaSexwp50+fCXghDuxOvpOK8RqSZxiUhJkl3McUrDE0u/S4APlq9qF6RNdsyoW9T7jZlS51Lm05851NnFGkPOxyaOUbe01ZqFmp00xjz22uIzdNSVM31jIve27nTujLqUmgGurOLS5GqT7xG/U5MiPgS2MDMmHGEHnGebmGlJkkjz?+5wAY+llL+q1nUszwg0spf1Ws6lmeENgAGPpZS/qtZ1LM8INLKX9VrOpZnhDYABj6WUv6rWdSzPCDSyl/VazqWZ4Q2AAY+llL+q1nUszwg0spf1Ws6lmeENgAGPpZS/qtZ1LM8INLKX9VrOpZnhDYABj6WUv6rWdSzPCDSyl/VazqWZ4Q2AAY+llL+q1nUszwg0spf1Ws6lmeENgAGPpZS/qtZ1LM8IeDuul4f8LWdSzPCGyB8QCOtO6qYmlvkcWscNSqB8FHmHxy3fY0NnSyl?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?+DioqKL6yiUSa5sydrvKnQ2knwGSibbaM8GuAjSa1ms8TIyTgRq7QwL2BgXsAT++FYfPWg6xZ7wb4Vh89aDrFnvCgwL2BgXsAT++FYfPWg6xZ7wb4Vh89aDrFnvCgwL2BgXsAT++FYfPWg6xZ7wb4Vh89aDrFnvCgwL2BgXsAT++FYfPWg6xZ7wb4Vh89aDrFnvCgwL2BgXsAT++FYfPWg6xZ7wb4Vh89aDrFnvCgwL2BgXsAT++FYfPWg6xZ7wb4Vh89aDrFnvCgwL2BgXsAT++FYfPWg6xZ7wb4Vh89aDrFnvCgwL2BgXsAT++FYfPWg6xZ7wb4Vh89aDrFnvCgwL2BgXsAT++FYfPWg6xZ7wHlCsM/8A81oOsWe8KDAvYPBkWHEAiLVv6xm6Y+ld5UNJnUagrA6gyXAct0yP9b6SMjGxvhWHz1oOsWe8PdaXDS38eUqj/ePDawL2AJ/fCsPnrQdYs94N8Kw+etB1iz3hQYF7AwL2AJ/fCsPnrQdYs94N8Kw+etB1iz3hQYF7AwL2AIS+L9sd6y6+01eVDWtdMlJSlNQZM1GbSsCIs7jG2WUKw8PnrQdYs94fq/iLQe4eD/0qX+CobxEXsAT++FYfPWg6xZ7wb4Vh89aDrFnvCgwL2BgXsAT++FYfPWg6xZ7wb4Vh89aDrFnvCgwL2BgXsAT++FYfPWg6xZ7wb4Vh89aDrFnvCgwL2BgXsAT++FYfPWg6xZ7wb4Vh89aDrFnvCgwL2BgXsAT++FYfPWg6xZ7wb4Vh89aDrFnvCgwL2BgXsAT++FYfPWg6xZ7wHlCsPD560HWLPeFBgXsHgyLDiAYVjSGJVtR5MV5t5l16QttxtRKStJvrMjIy4DIy4cRvDEs35Bb/AKiV+O4NsAAAAAAAHQFz1spOTyzNGam3PnRKWzHVEYrbMZDLymGyS8+RyoyyS2aVFnIcUtGceDThn6s/pfljbumDRYd2SmqPIqk5EypuVagvtsQ3ahLUh5KVq2YltxyiE2nNcTmOGS0EpA7/AMnZEVgW1h9NIh/goFAA+c6VWMpcCjQGGsprapcB2Q4+5OqNJdXUjTNZJpLxkRklpcc31FsRNrIiRiaVlmn6Mn2U67rwyZ3LJqd0ubtMXFD3IOpyKfEdVGbbgOP5pMmlBsk?/txKSc/SZicxz1yMh9JgA+e59yZU6dNr0Kl5UIdViZrqqbMkSKOhwkIjEeahJZhG64/KWlsnEk2lNORsiv0ilOzdEr?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?/RK/kN0qNSOS4nuE9gDiaYWlzopHXWu8GmFpc6KR11rvDl7jUjkuJ7hHYG41I5Lie4R2AOJphaXOikdda7waYWlzopHXWu8OXuNSOS4nuEdgbjUjkuJ7hHYA4mmFpc6KR11rvBphaXOikdda7w5e41I5Lie4R2BuNSOS4nuEdgDiaYWlzopHXWu8GmFpc6KR11rvDl7jUjkuJ7hHYG41I5Lie4R2AOJphaXOikdda7waYWlzopHXWu8OXuNSOS4nuEdgbjUjkuJ7hHYA4mmFpc6KR11rvDwd4Wlh86aR11rvDmbjUjkuJ7hHYB0akYfJcT3CewBm2O8zJttiRHdQ6049JWhaFEpKkm?+vAyMuMhvDDspCG7eabbQlKUvySJKSwIi2dzgIbgAAAAAAAOqmWay9aljZh1o6Em30FLKjOqRJ24bcYop4oMl7GRHIM/8AkxzDX6pGJWmVX0nqTacmqvQY1auGCmO2qjzoyGinOOLaI0tyWVpaaJCVrUtwkLLFJERESTI76w8nWT6XY9vSpViW8889SojjjjlLYUpajZSZqMzTiZmfDiNzeyyb9H1tapY7gDKyZT8p9UYdmZQW6VHQSMxhmJEeaW4rPUeyKN1WKSzMxOZmY4kpWdgokpuhNb2WTfo+trVLHcHnezyb9H1tapY7gCkATe9nk36Pra1Sx3A3s8m/R9bWqWO4ApAE3vZ5N+j62tUsdwN7PJv0fW1qljuAKQBN72eTfo+trVLHcDezyb9H1tapY7gCkATe9nk36Pra1Sx3A3s8m/R9bWqWO4ApAE3vZ5N+j62tUsdwN7PJv0fW1qljuAKQBN72eTfo+trVLHcDezyb9H1tapY7gCkATe9nk36Pra1Sx3A3s8m/R9bWqWO4ApAE3vZ5N+j62tUsdwN7PJv0fW1qljuAKQD4hN72eTfo+trVLHcHg8meTfD9n1tapY7gDl2ieNKf+06j/ePDaEFamTbJ05S3lOWDbijKo1BOJ0pg+ApbpEX6v0ERENnezyb9H1tapY7gCkATe9nk36Pra1Sx3A3s8m/R9bWqWO4ApAE3vZ5N+j62tUsdwN7PJv0fW1qljuAPdfvzHuH7Kl/gqG8Q6/vnJvk7ZsuvPNWFbiFopkpSVJpbBGkyaVgZHm8BjbLJnk36Pra1Sx3AFKAm97PJv0fW1qljuBvZ5N+j62tUsdwBSAJvezyb9H1tapY7gb2eTfo+trVLHcAUgCb3s8m/R9bWqWO4G9nk36Pra1Sx3AFIAm97PJv0fW1qljuBvZ5N+j62tUsdwBSAJvezyb9H1tapY7gb2eTfo+trVLHcAUgHxCb3s8m/R9bWqWO4PB5M8m+H7Pra1Sx3AHKs35Bb/qJX47g2xgWJGjQrYjQ4cdphhh2Q2000gkoQkn1kSUkXAREX0EN8AAAAAAAHU6avWqbaditM1GuU6ju0AlSpdGpe3pBSkMxzYaNGwP5qFIOSZqzC9ZCEkojUSVTlHyg?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?+wbO99YXMigatZ7oDfAYG99YXMigatZ7ob31hcyKBq1nugN8Bgb31hcyKBq1nuhvfWFzIoGrWe6A838ZFY9w4n/6VL/BUN4hCX1YNitWVX3GrLoKFopctSVJpzJGRk0rhI80bhZPrC5kUDVrPdAb4DA3vrC5kUDVrPdDe?+sLmRQNWs90BvgMDe+sLmRQNWs90N76wuZFA1az3QG+AwN76wuZFA1az3Q3vrC5kUDVrPdAb4DA3vrC5kUDVrPdDe?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?+8nka6JbN1FF7gbyeRrols3UUXuAI3I5f2WOu3ImgZQ7aS1Tyt+DNbqCKNJiL22caKb6JCnlJQTinXZGa0yhWYloyWpKiJKu5sS9oi95PI10S2bqKL3A3k8jXRLZuoovcAWmJe0MS9oi95PI10S2bqKL3A3k8jXRLZuoovcAWmJe0MS9oi95PI10S2bqKL3A3k8jXRLZuoovcAWmJe0MS9oi95PI10S2bqKL3A3k8jXRLZuoovcAWmJe0MS9oi95PI10S2bqKL3A3k8jXRLZuoovcAWmJe0MS9oi95PI10S2bqKL3A3k8jXRLZuoovcAWmJe0eDMsBGbyeRrols3UUXuAeRPI1h+yWzdRRe4A2rS+Sn/tKo/3jw2sS9o60tbIzkffpr63slVnuK3RnpxVQ4xngUt0iL9TiIiIi?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?+SUG2jMZkKdiMoShzE1G9glKkmh1X0DR8j2Tm36tPrtCtxNPqNUzduy4sp5p2TgZmWetKyNWBqUfD9KjPjMxtaJ0j95U9ayvEAdC2F6TV933lCsy05WTtugQqwt5cqa5JXIRPaJqp5q4akNm2bSVQY61qU4SknKaQRGRkpWLe3pO5SLDr8hxylU6oJRcbtGqNEkwZMQqHAOopiwqk7NInCdQ+hxlzNQ2ZnsxEgv0Lmd9KaJ0j95U9ayvEHFqWT61qzHREqsSZLZbfZlIbeqMlaUvMuJdacIjc4FIcQhaT4yUkjLhIB0bQPSoyg1+4mLfayMkwb8eCbUl?+pOIaeckSYzJPoI2M/aiikKNLubn/AKP1myMzJOLW/SzykP1W7qJSMnEWGi2n6vHRNVJddXM2Cm1J+ObLZtFgs3qcaVEsuAlkRJViSj?+ltE6R+8qetZXiBonSP3lT1rK8QB80XF6ZN82za9ZuCrZL6VEOBBeqkRUmpS0MyGEKqSEsGpMVWZKWqmqUlB4N5jqcXCPAldk3tlOuyh5Yo1oKqkei0c4tMfgJct?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?/MzHs0TpH7yp61leIA2AGPonSP3lT1rK8QNE6R+8qetZXiANgBj6J0j95U9ayvEDROkfvKnrWV4gD0378x7h+ypf4KhvEMOTZVBmMORZSag8y8g23G11OSpK0mWBkZG5wkZfQPYVp0gv8AzKnrWV4gDYAY+idI/eVPWsrxA0TpH7yp61leIA2AGPonSP3lT1rK8QNE6R+8qetZXiANgBj6J0j95U9ayvEDROkfvKnrWV4gDYAY+i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width="306px" alt="capital"> IRS customer support representatives can help along with your tax and funds questions, however they can’t access your corporation tax account. For tax year 2022, the individual tax rates vary from 10% to 37%, the latter of which applies to revenue over $539,900 ($647,850 for married couples submitting jointly). Small businesses pay taxes, however the quantity is dependent upon components like enterprise structure and business bills.

Why use an optionally available methodology, Why use an optional method? Where to search out the answerWhat sorts of federal taxes do I have to pay? See Employment Taxes in chapter 1.Do I have to begin my tax year in January, or can I start it in another month? Fees you obtain for providers you perform as a notary public are reported on Schedule C but usually are not subject to SE tax (see the Instructions for Schedule SE ). Generally, you have to pay SE tax and file Schedule SE in case your web earnings from self-employment have been $400 or extra. Use Schedule SE to determine net earnings from self-employment. If you do not keep on your small business to make a revenue, there's a limit on the deductions you presumably can take. You can't use a loss from the exercise to offset other earnings. Activities you do as a interest, or primarily for sport or recreation, come beneath this limit. To determine your revenue tax rate, you have to calculate your taxes for Form 1040 or 1040-SR, by including up all your sources of earnings, together with your small business's web earnings. You'll also have to incorporate tax credit and deductions to compute a web taxable income. For pass-through businesses, small business tax charges aren’t fairly as easy. Pass-through enterprise homeowners pay tax on all their taxable earnings, including their share of enterprise profits. Federal income tax rates for people are progressive, which means the upper your income, the upper your marginal tax rate shall be. Underpayment penalty, Penalty for underpayment of tax.Income tax return, who must file, Do I Have To File an Income Tax Return? You may be in a position to claim a tax credit if you start a new certified defined profit or defined contribution plan (including a 401 plan), SIMPLE plan, or SEP plan. The credit score equals 50% of the price to arrange and administer the plan and educate employees about the plan, up to a most of $500 per year for each of the first 3 years of the plan. Figure your corporation earnings on the premise of a tax 12 months and according to your common methodology of accounting . If the sale of a product is an income-producing consider your corporation, you often have to make use of inventories to clearly show your revenue. Dealers in real property aren't allowed to use inventories. However, you may not be succesful of deduct an expense paid prematurely or you might be required to capitalize sure costs, as explained later beneath Uniform Capitalization Rules. For more data, see Change in tax yr, later. However, whether or not they are independent contractors or workers is dependent upon the information in every case.