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You're the boss.   As the owner of a home-based business, all decisions will be your responsibility, including those outside your specific area of expertise.   Of course, as a day-care operator you already knew how to soothe an upset child, but as the owner of that business, do you know when to file your taxes?   As a consultant you have over 20 years' experience advising organizations on personnel matters, but do you know if it's to your advantage to incorporate?   You are an expert at word processing, but do you know how to develop an efficient record keeping and billing system?   You are the boss now and the good health of your business depends on your management skills.



1)  Choosing Your Form of Business Organization

One of the most important decisions you will make is how to set up the business.   Here are the most common choices, along with a brief description of the advantages and risks of each:

  1. sole proprietorship
  2. partnership
  3. corporation

The forming of a business organization depends on the following factors:

  • Legal Restrictions
  • Need for capital
  • Liabilities assumed
  • Number of people associated in the venture
  • Kind of business or operation
  • Tax advantages or disadvantages
  • Intended division of earnings
  • Perpetuation of the business

a)  Sole Proprietorship

Advantages

  • Easiest to get started
  • Greatest freedom of action
  • Maximum authority
  • Income tax advantages in very small firms
  • Social Security advantage to owner

Disadvantages

  • Unlimited liability
  • Death or illness endanger business
  • Growth limited to personal energies
  • Personal affairs easily mixed with business

b)  Partnership

Advantages

  • Two heads better than one
  • Additional sources of venture capital
  • Better credit rating than corporation of similar size

Disadvantages

  • Death, withdrawal, or bankruptcy of one partner endangers business
  • Hazy line of authority
  • Difficult to get rid of bad partner

c)  Corporation

Advantages

  • Limited liability for stockholders
  • Continuity
  • Transfer of shares
  • Easier to raise capital
  • Possible to separate business functions into different corporations
  • Required for business bank accounts
  • Required to accept credit card payments
  • Gives a more professional image

Disadvantages

  • Legal formalities

Incorporating does NOT have to be complicated or expensive!   SavvyChicks.com offers the lowest cost service on the Internet to prepare the legal paperwork for incorporating a business in any state.



2)  Record Keeping

Many people hate keeping accurate and up-to-date business records, but it is essential. If you anticipate problems handling this, plan an effective strategy now.   Don't wait until tax time or until you are totally confused.   Take a course at a local community college, ask a volunteer SCORE (Service Corps of Retired Executives) representative from the Small Business Administration to help you in the beginning, or hire an accountant to advise you on setting up and maintaining a record keeping system.

Your records will be used to prepare tax returns, make business decisions, and apply for loans.   Set aside a special time each day to update your records.   It will pay off in the long run with more deductions and fewer headaches.

If your business is small or related to an activity that is usually considered a hobby, it's even more important that you keep good records.   The IRS may decide that what you are doing is only a hobby, and you won't be allowed to deduct expenses or losses from your home-produced income at tax time.   Keep records of all transactions in which you spend or bring in money.   Pick a name for your business and register it with local or state regulatory authorities.   Call your city hall or county courthouse to find out how.

Your records should reveal how much cash you owe, what you are due from others and what you have on hand.

You should keep five basic journals:

  1. Check register - Shows each check disbursed, the date of the disbursement, number of the check, to whom it was made out (payee), the amount of money disbursed, and for what purpose.

  2. Cash receipts - Shows the amount of money received, from whom, and for what.

  3. Sales journal - Shows the business transaction, date, for whom it was performed, the amount of the invoice, and the sales tax (if applicable).   It may be divided to indicate labor and goods.

  4. Voucher register - A record of bills, money owed, the date of the bill, to whom it is owed, the amount and the service.

  5. General journal - A means of adjusting some entries in the other four journals.

Choosing a Record Keeping System

Set up your records to reflect the amount and type of activity in your particular business.   There are a wide range of prepackaged record keeping systems available.   The SBA recommends that a small, home-based business use a system based on the "One-Write System."   It captures information at the time the transaction takes place.   These One-Write Systems are efficient because they eliminate the need for recopying the data and are compatible with electronic data processing if you should decide to computerize.

Even though you may be small and just beginning, it is wise to consult an accountant to discuss which record keeping system is best for your business.   Once it is set up, you can record the daily transactions or periodically have a bookkeeper post your daily transactions in your General Ledger and prepare your financial statements.

Be sure to establish a separate bank account for your business, well before your first sale.   This provides a complete and distinct record of your income and expenditures for tax purposes, and eliminates the need to distinguish between business and personal expenses.

It is important to choose a record keeping system that you understand and will use.   It will help you see how well the business is doing and is the first step in responsible financial management.



3)  Tax Obligations and Benefits

Significant tax savings are available to the home-based business owner, including deductions, credits and depreciation allowances.   The time, money, and energy you invest to maintain good records and keep abreast of tax laws will ensure that you operate within the law.   You must plan for income tax, social security tax (federal self-employment tax), employee taxes (if you hire anyone), property tax on your home and business-related taxes, such as sales tax, gross-receipts or inventory tax (in some states and localities), and excise or individual item taxes (on certain commodities).

The Internal Revenue Service supplies the following free booklets (and runs free workshops) to give you details on your specific obligations:

  • Your Federal Income Tax (Publication 17)
  • Tax Guide for Small Business (Publication 334)
  • Business Use of Your Home (Publication 587)
  • Employer's Tax Guide (Circular E)
  • Self-employment Tax (Publication 533)
  • Tax Information on Retirement Plans for the Self-employed (Publication 560)
  • Tax Information on Depreciation (Publication 534)
  • Information on Excise Taxes (Publication 510)
  • Tax Withholding and Estimated Tax (Publication 505)

There are various federal and state forms you will need to fill out to start a small business.   The federal government requires you to complete:

  • Application for Employers Identification Number (Form SS-4):   If you have employees or are subject to excise tax

  • Employer's Annual Unemployment Tax Returns (Form 940)

  • Employer's Quarterly Federal Tax Return (Form 941)

  • Employer's Withholding Allowance Certificate (W-4)

  • Employer's Wage and Tax Statement (W-2)

  • Reconciliation / Transmittal of Income and Tax Statements (W-3)


As a home-based business owner every purchase and transaction has tax implications or built-in tax advantages or disadvantages.   Deductions may be available for home maintenance and improvements, automobile expenses, telephone expenses, office and work space, inventory space, major purchases, such as a computer and a wide variety of other items (uniforms, coffee service, trademarks, a safe deposit box, credit bureau fees, business cards, etc.).

Each business situation is different and tax laws change, requiring a new business owner to investigate this area for herself.   Consult current references, a trusted attorney and an accountant who can advise you on your particular obligations and benefits.

4. Deducting Ordinary Business Expenses

In addition to the home-office deduction, many home-based businesses can also deduct most of the expenses they incur in the daily operation of their businesses. Here is a list of ordinary expenses that qualify as tax deductions on your business return:

Accounting Fees Advertising Expenses Attorney Fees
Automobile Expenses Bad Debts Bank Service Charges
Bankruptcy Fees Books & Periodicals Business Conventions
Business Meals & Travel Capital Expenditures Career Counseling Costs
Commissions to Salesmen Consultant Fees Copyright Costs
Depreciation Dues for Associations Educational Expenses
E-mail Services Financial Consulting Fees Furniture for Office
Gifts (Business) Health Insurance Insurance (business)
Interest on Debt License Fees Messenger Services
Office Equipment Office Supplies Online Services
Operating Losses Organizational Expenses Pension Contributions
Postage & Shipping Printing costs Professional Dues
Repair & Maintenance Social Security Taxes Start-Up Expenses
Tax Preparation Taxes, State & Local Theft Losses


Depending on your specific business, you may also be entitled to many other deductions, which will reduce the tax liability. Please discuss your situation with an accountant, who can advise you of your options.


5.  Insurance

Insurance safeguards your business against losses from natural disaster, illness, and injury.   You cannot operate without it.   Talk with an insurance representative about your business needs.   Check with the insurance carriers on your homeowner's policy and make sure business use of your home is compatible with it.   In addition to your personal homeowner's insurance, you will need a commercial policy for full protection of your home business.   Discuss these other possible needs with your agent:

  • Product Liability Coverage - to protect you in case your product causes injury to the user

  • Auto Liability and "Non-owned" Auto Liability Insurance, if a car is ever used to support the business in any way.

  • Medical Payments Insurance: payable if someone is injured in your home whether or not it was your fault.

  • Worker's Compensation: if you have employees

  • Business Interruption Insurance or Earnings Insurance: in case your business is damaged by fire or another natural disaster that forces you to totally or partially suspend operations.

  • Disability Income Protection: a form of health insurance in case you become disabled.

  • Business Life Insurance: to provide funds for transition if you die.

 

Critical Caveats About Insurance

1. Many people have the mistaken notion that their homeowner's or apartment dweller's policy automatically covers their business property, but this is NOT the case. Most homeowner's and renter's policies include a clause that excludes coverage for anything used to conduct business on your premises. In some cases, you may find that running a home business actually violates the coverage of your policy, which will prevent you from making a claim.

2. Your homeowner's or apartment dweller's insurance also doesn't cover liability for accidents or injuries to customers and other visitors to your business. You must purchase additional coverage (an endorsement) to be covered for these mishaps.

3. Your existing insurance probably does not cover business losses in your car. If property is stolen from your vehicle on a business trip, it will not be covered by a typical homeowner's policy. Likewise, your automovbile insurance may not cover a loss if you were driving the car for business purposes.

Bottom line: Never assume that you are covered for business purposes on any personal insurance policy. Before you launch your home-based business, have your existing insurance reviewed by an insurance professional to see what risks involved in your business activiite are not covered.

 

Keep all insurance records and policies in a safe place, preferably in a safe deposit box.   If you keep them at home for convenience, give your policy numbers and insurance company names to your accountant or lawyer or put it in your safe deposit box.   Always read and understand the fine print in your insurance policies and reevaluate your business insurance needs about every six months.

   

 

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