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  2. Tips for filing small business taxes for the first time - AOL

    www.aol.com/tips-filing-small-business-taxes...

    Here are a few of the most common deductible business expenses, along with what you should track for tax purposes: Cost of goods sold. If your business sells tangible goods, you can deduct certain ...

  3. The biggest tax changes impacting small businesses in 2025 - AOL

    www.aol.com/biggest-tax-changes-impacting-small...

    Ramp shares information to help small businesses navigate upcoming tax changes ... deductions to manage cash flow. If a startup spends $500,000 on R&D, it could previously deduct the entire amount ...

  4. 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]

  5. Why first-time business owners shouldn’t do their own taxes

    www.aol.com/finance/why-first-time-business...

    Americans who became self-employed or started a business in 2022 should hire an accountant to do their tax returns to maximize allowable deductions available, according to one expert.

  6. Research & Experimentation Tax Credit - Wikipedia

    en.wikipedia.org/wiki/Research_&_Experimentation...

    Traditionally, it is taken against income taxes. However, qualified small businesses can apply up to $500,000 to payroll and Medicare taxes each year. To qualify for the payroll tax offset, a business must have less than $5 million in revenue and be within five years of its first gross receipt. [17] [18]

  7. Amortization (tax law) - Wikipedia

    en.wikipedia.org/wiki/Amortization_(tax_law)

    In tax law, amortization refers to the cost recovery system for intangible property.Although the theory behind cost recovery deductions of amortization is to deduct from basis in a systematic manner over an asset's estimated useful economic life so as to reflect its consumption, expiration, obsolescence or other decline in value as a result of use or the passage of time, many times a perfect ...

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