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  2. 15 Self-Employment Tax Deductions You Should Know - AOL

    www.aol.com/15-self-employment-tax-deductions...

    To help offset the self-employment taxes, there are quite a few deductions you can take to lower your business income. See if you qualify for them. 15 Self-Employment Tax Deductions You Should Know

  3. The Qualified Business Income (QBI) Deduction - AOL

    www.aol.com/news/qualified-business-income-qbi...

    The 2017 Tax Cuts and Jobs Act introduced a deduction for qualified businss income (QBI) that provides a significant tax break to many business owners. The newly created Section 199A of the ...

  4. Qualified Production Activities Income - Wikipedia

    en.wikipedia.org/wiki/Qualified_Production...

    Section 199 allows manufacturers to deduct nine percent of their "qualified production activities income" (QPAI) in 2010 and following years. [5] The deduction is in the process of "phasing-in," with three percent of QPAI allowed as a deduction in 2005 and 2006, and six percent allowed in 2007-2009. [6]

  5. Internal Revenue Code section 162 (a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Because business expenses are fully deductible under section 162, taxpayers try to argue that expenses were not start up expenses. The Second Circuit Court of Appeals found that the Tax Court should look at if employment of the taxpayer is in the same trade or business to determine if it is a start-up expense, or a carrying on expense. [11]

  6. Tax Credits Small Businesses Don't Know They Qualify For - AOL

    www.aol.com/finance/tax-credits-small-businesses...

    A tax deduction reduces how much of your business income is subject to taxes by potentially putting you into a lower tax bracket. A tax credit is more straightforward because it reduces the amount ...

  7. Net operating loss - Wikipedia

    en.wikipedia.org/wiki/Net_operating_loss

    nonbusiness deductions in excess of nonbusiness income; (net nonbusiness income is included) In addition, the NOL amount excludes other adjustments such as: Section 1202 exclusion of the gain from the sale or exchange of qualified small business stock (QSBS) NOL deduction from other tax years; domestic production activities deduction [4]

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