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  2. Tax Deductions for Small Businesses - AOL

    www.aol.com/finance/tax-deductions-small...

    If the business is a limited liability company, a sole proprietorship, or a partnership, these charitable contributions must be claimed on personal income tax forms — personal charitable ...

  3. I'm a Business Owner. What Expenses Can I Write Off on My Taxes?

    www.aol.com/finance/write-off-expenses-businesss...

    A tax write-off is how businesses account for expenses, losses and liabilities on their taxes. Write-offs are a specialized form of tax deduction. When a business spends money on equipment or ...

  4. What Is the Tax Cuts and Jobs Act (TCJA)? - AOL

    www.aol.com/finance/tax-cuts-jobs-act-tcja...

    Greater deduction for pass-through income: The TCJA lowered taxes on pass-through income for partnerships, sole proprietorships and S-corporations. Eligible taxpayers can exclude up to 20% of ...

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

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

    It concerns deductions for business expenses. It is one of the most important provisions in the Code, because it is the most widely used authority for deductions. [1] If an expense is not deductible, then Congress considers the cost to be a consumption expense. Section 162(a) requires six different elements in order to claim a deduction.

  6. Section 179 depreciation deduction - Wikipedia

    en.wikipedia.org/wiki/Section_179_depreciation...

    Under section 179(b)(1), the maximum deduction a taxpayer may take in a year is $1,040,000 for tax year 2020. Second, if a taxpayer places more than $2,000,000 worth of section 179 property into service during a single taxable year, the § 179 deduction is reduced, dollar for dollar, by the amount exceeding the $2,500,000 threshold, again as of ...

  7. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    However, if one is the sole member of a domestic limited liability company (LLC), one is not a sole proprietor if one elects to treat the LLC as a corporation. [5] In the United States, sole proprietors "must report all business income or losses on [their] personal income tax return; the business itself is not taxed separately.

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