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1、PlanningforevertaxsavingslLearnhowtokeepyourtaxbillatthelegalminimum…andkeepitthere!ByMarkE.BattersbyNowisthebesttimetothinkaboutreducingtheornamentalandmiscellaneousmetaloperation’staxbillevenlowerthanthepointtheeconomymayhavedrivenitto.And,ofcourse,aimtokeepthattaxbillatitslegalmin
2、imumformanyyeartocome.Whilemanyofusrelyontheadviceandhelpprovidedbytaxprofessionalsorutilizesoftwareprogramstoensurealowtaxbill,therealgoalshouldbealowtaxbillfornotjustthistaxyearbutyear-after-year.Thebestguaranteeofconsistentlylowtaxbill,thisyear,nextyear,andso-ondowntheroadis,ofcou
3、rse,taxplanning.Taxplanningiseasy:themoretaxdeductionstaken,thelowerthefabricatingoperationstaxableincomewillbe----atleastforthistaxyear.Ofcourse,ignoringpotentialtaxdeductionsthisyearmightmeansignificantsavingsinlateryearswhenprofits----andtaxbills---arehigher.Eitherway,inorderforde
4、ductionstocount,thetimetomakethemovesnecessaryforthoselowtaxbillsisbeforetheendofthetaxyear.TaxPlanningBasicsWhenthinkingaboutanytypeoftaxplanning,everymetalfabricatorshouldkeepinmindthatalthoughtheIRSmayoccasionallydisagree,thecourtsstronglybackeverytaxpayer’srighttochoosethecourseo
5、factionthatwillresultinthelowestlegaltaxliability.Thus,astheendofthetaxyearquicklyapproaches,everyfabricatorfacesseveraldifferentoptionsastohowtocompletecertaintaxabletransactions.Outtaxsystemhasgraduatedratesthatincreasealongwiththeincomeofthemetalfabricationbusinessatvarioustaxrate
6、s.Thus,onestrategyforsavingtaxesmeansreducingthetaxbracketofthefabricatingoperation.Gettingthemostfromthetemporary15-percenttaxratefordividends,meansfindinganotherwaytoreducecorporatelevelincome----andtaxes?Obviously,neitheranornamentalmetalfabricatingbusinessnoranybusinessownercanli
7、terallyreducetheirfederalincometaxrate.Theycanhowever,takeactionsthatwillhaveasimilareffect.Forexample:lChoosingtheoptimalfromoforganizationforthebusiness(suchassoleproprietorship,partnership,corporationorSCorporation).Althoughnotayear-endtaxplanningstrategy,thisoptiondeservesattenti
8、onintheovera
