关于2021税的旅行顾问应该知道什么
经过丹尼尔·麦卡锡(Daniel McCarthy)/Now that the New Year and Christmas season is well into the rearview mirror, it is time to start preparing for the next holiday—tax season, which has officially arrived.
今年,随着世界的继续恢复正常,国税局(IRS)于1月24日星期一开始税收季节,并为4月18日的纳税申请截止日期(4月15日是解放日,华盛顿的假期)D.C.)。要求扩展名的人必须到10月17日星期一提交。
To help advisors and agency owners prepare themselves, TMR spoke with Angie Rice, co-founder ofBoutique Travel Advisors, a luxury travel company总部位于亚利桑那州的天堂谷。
米,a former CPA, walked TMR through what advisors need to know about 2021 taxes. Here’s just some of what advisors need to consider:
Disclaimer: Below is the opinion of TMR and Rice, it should not be considered成为,providing tax advice or tax counsel.
您可能会忽略一些推论
经过2021个业务费用时,您可能会忽略许多事情。如果您的车辆用于与客户见面,则此业务使用是可扣除的费用。您可以根据使用百分比索取实际的车辆费用(折旧或租赁付款,汽油和石油,轮胎,维修和保险)或应用标准里程扣除率(2021年每英里56美分,将增加到58.502022年的美分)。
赖斯说,营销和广告费用是可扣除的“如果要维护和发展业务,”赖斯说。但是,请确保这些费用是“普通的,并根据行业标准接受”。印刷广告或社交媒体营销之类的东西将被接受。
向客户提供的小礼物也可以扣除,顾问提供增加反复客户和推荐的可能性的“罕见”。美国国税局允许每人每纳税年度25美元的直接和间接礼物,这是不包括运输,雕刻和包装的限制。有一种方法可以提高这种推论。
“提高'客户礼物'的可扣除性质的一种方法是合并成本4.00美元或更低的品牌商品。国税局将这些促销项目视为广告费用。提供促销项目可以增强客户体验并建立品牌,同时降低税收责任。”她说。
FAM Trips也可能有资格扣除。
大多数顾问可能会证明,教育家庭旅行,即提供您需要正确销售和告知客户的知识的教育家庭旅行,直接影响其销售。
“我们不可能说我们是没有甲型肝炎专家ing firsthand knowledge of the destinations we sell to our clients,” Rice said. “The industry is constantly evolving and is highly competitive; therefore, what's trendy today may not be what we recommend in the future. The more discerning your clients are, the more your company might have to invest in travel.”
The key is to choose FAM trips where your clients will travel. Before your trip, reach out to hotels and arrange for site inspections; at the same time, it can also be beneficial to mystery shop a hotel so that you can experience it from the eyes of a client. You will also want to incorporate day-to-day activities into your agenda that increase your knowledge of a given destination and what it has to offer to different types of travelers.
Also, Rice added, “be careful to allocate only your portion of a FAM trip when traveling with others. In other words, only deduct the portion of the cost that would have been incurred if you had chosen to travel alone. While you may not be able to expense their costs unless they are working in your business, I think traveling as a family or with your significant other provides a more realistic perspective of the client experience. For this reason, I don't discourage combining a work trip with family.”
You may not get a deduction for a home office
只要纳税人专门用于开展业务和房屋,就可以将内政部扣除给有资格作为自雇人士的旅行顾问,以及作为ICS的人扣除。
赖斯说:“有多种应用内政部扣除的方法,因此请确保您通过税务专业人员评估不同的选择。”
However, employed travel advisors are not eligible for the home office deduction, as the Tax Cuts and Jobs Act suspended the home office deduction from 2018 through 2025 for employees.
For more, the IRS provides more information on home office deductions here.
2021有一些变化
《合并拨款法》于2020年12月底通过国会通过,不久后签署为法律。
According to Rice, agencies and ICs can take a full deduction of business expenses related to meals in 2021, compared to the 50% deduction typically allowed by the IRS. Meals fall into that “business meal” category if they were had while traveling for business or while entertaining clients.
使用ERTC的机构和顾问也有扣除额。符合ERTC资格的雇主可以要求获得合格工资的70%的信用,在2021年的前三个季度中,每个雇员最高10,000美元。
The other major program is the Paycheck Protection Program—according to Rice, PPP funds in 2021 are not taxable on a federal level if forgiven, however, state laws may vary as to the treatment of PPP funds. It is also important to remember that if you received a PPP loan and are eligible for ERTC, you can't claim the same wages for both.
The dread you may feel during tax season may only be exacerbated by a lack of care during the previous 12 months of the year. It’s crucial to practice good record keeping throughout the year and reconcile your accounting regularly, not just for taxes but also for performance.
“如果您未能常规管理业务的财务状况,您将失去绩效。如果您未能分析支出,则不太可能实施节省成本的措施。如果您没有确定销售和相应佣金的趋势和变化,那么您将不会为未来做好准备。”赖斯说。
您进行一次调解的频率取决于您从事的业务量和现金流量,但是等到纳税季节才会导致佣金缺失以通过破解
“应根据您的业务量和现金头寸进行每月或季度评估费用。赖斯说:“拥有现金储备的代理商可能不必像公司银行帐户中现金水平低的代理机构那样频繁地对支出充分调和。”但是,应更频繁地监视跟踪和调和佣金。
“If you are self-employed or an independent contractor, you should have separate bank accounts and credit cards for business purposes.”
找到合适的信息和合适的人交谈
如果这一切太多了,而来自国税局的合法信息仍然不堪重负,请找到合格的税务专家来提供帮助。即使对于拥有精明业务背景的人来说,专业人士的价值几乎总是超过成本。
“我将与您所在地区的CPA公司目录联系您的州社会协会。我还将与您的商会,更好的企业局联系,并要求另一位专业服务中的小型企业主推荐其税务会计师。赖斯说:“在专业服务行业,旅行社和旅行顾问都知道推荐的重要性,因此让我们通过促进其他人的推荐来支持其他小型企业。”
Advisors can also head to nonprofit and for-profit organizations that provide business support to small business owners including the small business consulting firm that Rice co-founded,中心首席执行官。