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1、PlanningforevertaxsavingslLearnhowtokeepyourtaxbillatthelegalminimum…andkeepitthere!ByMarkE.BattersbyNowisthebesttimetothinkaboutreducingtheornamentalandmiscellaneousmetaloperation’staxbillevenlowerthanthepointtheeconomymayhavedrivenitto.And,ofcourse,aimtokeepthattaxbilla
2、titslegalminimumformanyyeartocome.Whilemanyofusrelyontheadviceandhelpprovidedbytaxprofessionalsorutilizesoftwareprogramstoensurealowtaxbill,therealgoalshouldbealowtaxbillfornotjustthistaxyearbutyear-after-year.Thebestguaranteeofconsistentlylowtaxbill,thisyear,nextyear,and
3、so-ondowntheroadis,ofcourse,taxplanning.Taxplanningiseasy:themoretaxdeductionstaken,thelowerthefabricatingoperationstaxableincomewillbe----atleastforthistaxyear.Ofcourse,ignoringpotentialtaxdeductionsthisyearmightmeansignificantsavingsinlateryearswhenprofits----andtaxbill
4、s---arehigher.Eitherway,inorderfordeductionstocount,thetimetomakethemovesnecessaryforthoselowtaxbillsisbeforetheendofthetaxyear.TaxPlanningBasicsWhenthinkingaboutanytypeoftaxplanning,everymetalfabricatorshouldkeepinmindthatalthoughtheIRSmayoccasionallydisagree,thecourtsst
5、ronglybackeverytaxpayer’srighttochoosethecourseofactionthatwillresultinthelowestlegaltaxliability.Thus,astheendofthetaxyearquicklyapproaches,everyfabricatorfacesseveraldifferentoptionsastohowtocompletecertaintaxabletransactions.Outtaxsystemhasgraduatedratesthatincreasealo
6、ngwiththeincomeofthemetalfabricationbusinessatvarioustaxrates.Thus,onestrategyforsavingtaxesmeansreducingthetaxbracketofthefabricatingoperation.Gettingthemostfromthetemporary15-percenttaxratefordividends,meansfindinganotherwaytoreducecorporatelevelincome----andtaxes?Obvio
7、usly,neitheranornamentalmetalfabricatingbusinessnoranybusinessownercanliterallyreducetheirfederalincometaxrate.Theycanhowever,takeactionsthatwillhaveasimilareffect.Forexample:lChoosingtheoptimalfromoforganizationforthebusiness(suchassoleproprietorship,partnership,corporat
8、ionorSCorporation).Althoughnotayear-endtaxplanningstrategy,thisoptiondeservesattentionintheovera
