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Items marked “No” include country club dues and many non-qualifying professional attire cases, while some scenarios like golf outings and guard dogs depend on bona fide business qualification.","https://schema.org",{"og:url":32,"og:type":68,"og:title":10,"og:site_name":40,"og:description":12},"article",{"robots":70,"canonical":32},"index,follow",{"doc_id":72,"site_id":7},573172,1791934074,{"code":4,"msg":75,"data":76},"success",[77,82,87,91,96,101,106,111,116],{"id":78,"doc_module":22,"doc_module_name":25,"category_name":79,"show_sort_weight":80,"slug":81},11,"Presentations",90,"presentations",{"id":83,"doc_module":22,"doc_module_name":25,"category_name":84,"show_sort_weight":85,"slug":86},12,"Resumes",80,"resumes",{"id":88,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":89,"slug":90},14,70,"invoices",{"id":92,"doc_module":22,"doc_module_name":25,"category_name":93,"show_sort_weight":94,"slug":95},15,"Posters",60,"posters",{"id":97,"doc_module":22,"doc_module_name":25,"category_name":98,"show_sort_weight":99,"slug":100},16,"Social Media",50,"social-media",{"id":102,"doc_module":22,"doc_module_name":25,"category_name":103,"show_sort_weight":104,"slug":105},17,"Forms",40,"forms",{"id":107,"doc_module":22,"doc_module_name":25,"category_name":108,"show_sort_weight":109,"slug":110},18,"Letters",30,"letters",{"id":112,"doc_module":22,"doc_module_name":25,"category_name":113,"show_sort_weight":114,"slug":115},21,"Paper Templates",5,"papers-templates",{"id":117,"doc_module":22,"doc_module_name":25,"category_name":118,"show_sort_weight":4,"slug":119},158,"General","general-158",{"code":4,"msg":75,"data":121},{"doc_id":72,"user_id":122,"nickname":37,"user_avatar":123,"doc_module":22,"category_id":88,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":124,"file_id":125,"file_url":126,"file_type":127,"file_size":128,"view_count":4,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":129,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":130,"faqs":131,"seo_title":132,"seo_description":12,"update_tm":73,"read_time":22},3985747859154,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","| Business Expense | Deduction? |\n| --- | --- |\n| 401k Plan | Get $500 tax credit from IRS for starting one. Great way to defer taxes. We can set this up. |\n| Advertising | Yes |\n| Autos | Business Use Only. Use decision tree to see if you should own it or the business should own it. Depends on prices, turnover, miles driven, business use and marginal tax rates. Personal use added to W2 box 1, 3, and 5 using Lease Value rates in IRS Pub 15-B |\n| Business Travel | All kinds of rules. Mix pleasure with |\n| Cell Phone | Business Use Only. Never 100% unless you have a second phone. |\n| Client Gifts | Max $25 per recipient. Could be Promotions also. |\n| Commissions | Yes |\n| Commuting Expenses | No. If you have a home office, then commuting becomes business travel and subsequently Yes. |\n| Copier Lease | If the lease can be considered a capital lease, then No. If the lease is an operational lease, then Yes. Depends on the facts and circumstances. |\n| Country Club Dues | No. Don’t throw the book. Not our fault. |\n| Defined Benefits Plan | Get $500 tax credit for IRS for starting one. Great way to defer taxes. We can set this up. |\n| Education | Only if improves your current work skills or necessary for professional credentials. |\n| Food | 50% if business discussion with client, prospect or associate.\u003Cbr>50% if traveling away from your tax home for business.\u003Cbr>100% for company social gatherings or convenience of the employer (lunch) . |\n| Golf Outing | No. Seriously. Let it go. Unless you have a close nexus to a bona fide business meeting before and after (referred to as “associated entertainment”. |\n| Guard Dogs | If you are a high-risk defense attorney on the East Coast and need a security detail, then Maybe. Must be a bona fide occupational qualification. |\n| Health Savings Accounts | Company contributions, Yes. Added to your W2 box 1 |\n| Home Office | If regularly and exclusively used for business, then Yes. Multiple locations OK provided home office is primarily used for substantial administrative activities. |\n| Insurance | Business Liability, Yes.\u003Cbr>Auto Insurance, Yes, if the company owns the car. Health Insurance, Yes and added to W2 Box 1.\u003Cbr>Dental Insurance, Yes and added to W2 Box 1.\u003Cbr>Eye Insurance, Yes and added to W2 Box 1.\u003Cbr>Long Term Care Insurance, Yes but limited.\u003Cbr>Disability Insurance, No and neither is income if you file a claim. If you do want to claim it on Schedule A, if you file a claim, the benefits become taxable income. |\n| Kids on Payroll | Great way of reducing tax liability for the same amount of cash. Must do it correctly and follow state child labor laws. |\n\n\n|  |  |\n| --- | --- |\n| Tax Prep\u003Cbr>Professional Fees | Yes. |\n| Merchant Card Fees | Yes. |\n| Per Diem | Maybe. If employees own more than 10% of a corporation, then No. Sole proprietors and single member LLC’s including partners in partnerships, Yes. |\n| Professional Attire | If the clothing is suitable for everyday use then No. If the clothing is a uniform then Yes. Possible Advertising expense. No dry cleaning unless clothing otherwise qualifies. |\n| Profit Sharing Plan | Get $500 tax credit for the IRS for starting one. Great way to defer taxes. We can set this up. |\n| Retirement Plan | Get $500 tax credit for the IRS for starting one. Great way to defer taxes. We can set this up. |\n| Taxes | Sales tax, Yes.\u003Cbr>State Business Tax and Estimated payments, Yes.\u003Cbr>Payroll tax, Yes for company portion.\u003Cbr>Federal Estimated tax payments, No. |\n| Utilities | No, unless you have a separate office location. If using home office, utilities is a part of the deductible basis. |\n| Website | Yes. |","cbCaisOZuFHJjjyK","https://ap.wps.com/l/cbCaisOZuFHJjjyK","pdf",62657,"English","# Business Expense\n## Deduction decisions by expense type","[{\"question\":\"Which business expenses are typically deductible (“Yes”) in this guide?\",\"answer\":\"The guide marks advertising, commissions, cell phone business use, client-related food limits, health savings account contributions, home office used regularly and exclusively, most business liability and certain insurance items, sales tax/state business taxes/payroll (company portion), and website expenses as deductible in indicated conditions.\"},{\"question\":\"How does the guide treat autos and commuting?\",\"answer\":\"Autos require business use only, and the decision depends on factors such as business use, mileage, and tax rates; personal use is added to W-2 box 1, 3, and 5. Commuting is marked as “No,” but if you have a home office, commuting can become business travel and then shift toward “Yes.”\"},{\"question\":\"What conditions commonly lead to “Maybe” or “No” deductions?\",\"answer\":\"Several items are conditional: per diem can be “Maybe” depending on ownership percentage; copier lease can be “No” for capital lease treatment and “Yes” for operational lease. Items marked “No” include country club dues and many non-qualifying professional attire cases, while some scenarios like golf outings and guard dogs depend on bona fide business qualification.\"}]","Business Expense Cheat Sheet - Deduction Decision Guide | PDF"]