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joy~님이 2012-03-14 18:53:25.0에 쓰신글
>저희는 조그만 식당을 운영하고 있는데, 작년에 납부한 세일즈 텍스 금액보다 비용이 훨씬 많이 나왔습니다. 이럴경우 저희가 수입을 더 늘려서 보고를 해도 되는지요???
>그렇지 않으면 비용을 줄여서 보고를 해야 할거 같은데,,,,, 어떤 방법이 좋은지 모르겠네요. 수입을 늘려서 비용과 똑같이 맞추어서 세금 보고를 할 경우 세일즈 텍스를 더 내야하는지,???? 다른 문제가 생길거 같아서 비용을 낮추는 방법이 좋은지, 아니면  그냥 마이너스로  세금 보고를 해도 큰 문제가 없는지 몰라서 문의 드립니다. 이제 오픈한지 1년 반정도 되어서 뭘 어찌해야 할지 모르겠네요....???? 또 저희 회계를 담당하는분이 미국분이어서 영어가 잘 안되는 저희는 의사 소통도 잘 되지않는 문제점도 있답니다. 빠른 답변 부탁드립니다.


“저희는 조그만 식당을 운영하고 있는데, 작년에 납부한 세일즈 텍스 금액보다 비용이 훨씬 많이 나왔습니다. 이럴경우 저희가 수입을 더 늘려서 보고를 해도 되는지요??? “--->No;you, as a self employer, a sole proprietor, I mean, need to file Sch C to report your business income and expenses for 2011. On Sch C of 1040,  you need to determine if your business has operated at a loss for the year. On Line 31 of Schedule C, you must subtract your total expenses from your tentative business profit or loss up to that point. There are times when you lose money. Businesses big and small, and sometimes even individuals, may have more costs and expenses than they have in income or profits.If the expenses are greater than your profits, your business must report a loss to the IRS. You must also complete Line 32, indicating whether your loss means that all of your business investment is at risk for loss, or only partially at risk.In this case, you do not have to pay tax to the IRS and state since you have a loss. When you have a business and your expenses exceed your income for the year, 2011, you may have a net operating loss  for the year. Then, you can deduct your business NOL by  carrying  back the NOL to the prior 2 years or only to future years for the next 20 years. You can also deduct the NOL in the carry back years if it is to your tax advantage to do so. If the NOL is not completely absorbed in the prior years, you can carry it over the unused NOL to future years. Alternatively, if you foresee being in a higher tax bracket in the subsequent year, you could elect to carry the entire NOL forward. In general, as long as the amount on Sch C line 29/31  is $4oo or exceeds $400, then you must file Sch C and also as long as the amount on Sch SE line 4 is also $400 or exceeds $400, then you need to pay self employment tax. AS long as your business expenses exceeds your business income, you do not have to pay self employment tax, or income tax on 1040 but you are subject to tax deduction on your business losses.
“그렇지 않으면 비용을 줄여서 보고를 해야 할거 같은데 ,,,,, 어떤 방법이 좋은지 모르겠네요. 수입을 늘려서 비용과 똑같이 맞추어서 세금 보고를 할 경우 세일즈 텍스를 더 내야하는지,???? 다른 문제가 생길거 같아서 비용을 낮추는 방법이 좋은지,”-->No, I do not think so. The tax deduction for a net operating loss  can help you recover some of the loss. The recovery usually isn't in the same year as the loss and you won't get back everything you lost. According to the IRS, any tax filer or preparer who deliberately files an inaccurate tax return has committed fraud against the US  government; According to the IRS, the organization may prosecute a tax cheat civilly, criminally or both civilly and criminally. The IRS presses criminal charges in serious cases. If the organization believes that the taxpayer deliberately intended to file a fraudulent return, the taxpayer may face a prison sentence of up to five years and pay up to $250,000 in fines. The IRS may instead choose to institute civil penalties that include a penalty of up to 75 percent on all owed monies.
 “아니면 그냥 마이너스로 세금 보고를 해도 큰 문제가 없는지 몰라서 문의 드립니다. “--->There is No problem at all. You need to report your business income and expenses on Sch C of 1040 as described above. Do not overstate(undersate) business income/ understate(oversate) your business expenses.If you do, then, you are more likely to get audited by the IRS.Since you do file a sch C, be sure to have all the documentation to backup your deductions that you have taken. You need to keep all books and records.

Please contact a cpa/ea or tax preparer in your local area.