Business

This is a printable sheet of common business expenses:

Small Business and multi level marketing deductions

The following information is needed to complete a business tax return:

Income

  • Gross receipts from sales or services
  • Sales records (for accrual based taxpayers)
  • Beginning inventory (if applicable)
  • Ending Inventory (if applicable)
  • Items removed for personal purposes (if applicable)
  • Returns and allowances
  • Business checking and savings account interest (1099-INT or statement)

Transportation and Travel Expenses

Local Transportation

  • Business trip (mileage) log
  • Contemporaneous log or receipts for public transportation, parking and tolls.

Travel away from home

  • Airfare or mileage (actual expense if drove)
  • Hotels
  • Meals and tips
  • Taxes and tips
  • Internet connection (hotel, Internet café, etc.)

Additional Expenses

  • Advertising

Commissions paid to subcontractors

  • File Form 1099-MISC and 1096 as necessary

Depreciation

  • Cost and acquisition date of assets
  • Sales price and disposition date of any assets sold

Fringe benefits

  • Employer-paid pension/profit sharing contributions
  • Employer-paid HSA contributions
  • Employer-paid health insurance premiums
  • Cost of other fringe benefits

Business insurance

  • Casualty loss insurance
  • Errors and omissions
  • Other

Interest expense

  • Mortgage interest on building owned by business
  • Business loan interest
  • Legal fees

Office supplies

  • Pens, paper, staples, etc.
  • Other consumables

Rent expense

  • Office space rent
  • Business-use vehicle lease expense
  • Other

Office-in-home

  • Square footage of office space (hours of use for daycare business)
  • Total square footage of home (not applicable for daycare business)
  • Mortgage interest or rent paid
  • Utilities

Wages paid to employees

  • Form W-2 and W-3 Federal and state payroll returns (Form 940, etc.)

Other expenses

  • Repairs, maintenance of office facility, etc.

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DOMINION TAX • 12614 Lake Ridge Drive, Woodbridge, VA  22192 • (703) 492-1199