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1、PlanningforevertaxsavingslLearnhowtokeepyourtaxbillatthelegalminimum…andkeepitthere!ByMarkE.BattersbyNowisthebesttimetothinkaboutreducingtheornamentalandmiscellaneousmetaloperation’staxbillevenlowerthanthepointtheeconomymayhavedrivenitto.And,ofcourse,aimtokeepthattaxbillatitslegalminimumforma
2、nyyeartocome.Whilemanyofusrelyontheadviceandhelpprovidedbytaxprofessionalsorutilizesoftwareprogramstoensurealowtaxbill,therealgoalshouldbealowtaxbillfornotjustthistaxyearbutyear-after-year.Thebestguaranteeofconsistentlylowtaxbill,thisyear,nextyear,andso-ondowntheroadis,ofcourse,taxplanning.Ta
3、xplanningiseasy:themoretaxdeductionstaken,thelowerthefabricatingoperationstaxableincomewillbe----atleastforthistaxyear.Ofcourse,ignoringpotentialtaxdeductionsthisyearmightmeansignificantsavingsinlateryearswhenprofits----andtaxbills---arehigher.Eitherway,inorderfordeductionstocount,thetimetoma
4、kethemovesnecessaryforthoselowtaxbillsisbeforetheendofthetaxyear.TaxPlanningBasicsWhenthinkingaboutanytypeoftaxplanning,everymetalfabricatorshouldkeepinmindthatalthoughtheIRSmayoccasionallydisagree,thecourtsstronglybackeverytaxpayer’srighttochoosethecourseofactionthatwillresultinthelowestlega
5、ltaxliability.Thus,astheendofthetaxyearquicklyapproaches,everyfabricatorfacesseveraldifferentoptionsastohowtocompletecertaintaxabletransactions.Outtaxsystemhasgraduatedratesthatincreasealongwiththeincomeofthemetalfabricationbusinessatvarioustaxrates.Thus,onestrategyforsavingtaxesmeansreducing
6、thetaxbracketofthefabricatingoperation.Gettingthemostfromthetemporary15-percenttaxratefordividends,meansfindinganotherwaytoreducecorporatelevelincome----andtaxes?Obviously,neitheranornamentalmetalfabricatingbusinessnoranybusinessownercanliterallyreducetheirfederalincometaxrate.Theycanhowever,
7、takeactionsthatwillhaveasimilareffect.Forexample:lChoosingtheoptimalfromoforganizationforthebusiness(suchassoleproprietorship,partnership,corporationorSCorporation).Althoughnotayear-endtaxplanningstrategy,thisoptiondeservesattentionintheovera
