Being an owner of a successful small business is not easy.
I know this firsthand.
One of my close family members has been running a small business for the past 18 years.
These businesses, 30 million strong with 57 million employees in the U.S., have their own set of unique trials and stressors.
However, those who own a successful small business are able to earn many advantages due to hard work, sacrifice and dedication.
Many of these owners have the opportunity to pursue their heart’s desire. They can start and run an enterprise that is a manifestation of their ideas and creativity.
Also, many successful small-business owners are able to sustain themselves and their family’s economic life. At the same time, they are employing others in their local community.
In all, owning a thriving small business can offer an abundant sense of accomplishment and gratitude.
But one of the central responsibilities of a small-business owner is filing an accurate tax return.
There Is Help for Small-Business Owners
Small-business owners must file their annual tax return and estimated quarterly taxes.
When they do so, it’s imperative that they seek the help of a qualified tax adviser or tax professional. That ensures the business meets its tax obligations while making the most of any eligible deductions.
A recent survey from Capital One offers some great insights into the current mindset of small-business owners.
The Fall 2018 Small-Business Growth Index Survey came out recently. It revealed that small-business optimism has reached a post-recession peak.
Small-business owners generally believe the current administration has had a positive influence.
Yet, the survey also revealed that these owners have a pressing worry: The impact of the new Tax Cuts and Jobs Act (TCJA) on their 2018 business taxes.
The survey showed that fewer small-business owners anticipate paying less in taxes. Most owners will meet or have met with a tax professional to review their tax plan for 2018.
The TCJA went into effect January 1. It is a major tax legislation that cuts individual and business taxes. The TCJA aims to stimulate the economy and create jobs.
For small-business owners TCJA makes one major tax change that only benefits those that qualify.
The new law helps small businesses that are considered “pass-through entities.” That means the business owner reports the company’s income through their individual tax return.
These companies may qualify for up to a 20% tax deduction on qualified business income earned.
A pass-through entity is a business structured as a:
- Partnership.
- Rental property.
- Limited liability company (LLC).
- Sole proprietorship.
- Subchapter S corporation.
However, some businesses are based on a specialized skill of one or more employees. They are a Specified Service Trade or Business (SSTB).
For SSTBs, the 20% deduction begins to phase out if income reaches $157,000 for single filers or $315,000 for married persons filing jointly.
The deduction cannot be applied if income is over $207,000 for single filers or $415,000 for married persons filing jointly.
Types of SSTBs include:
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- Accountants.
- Performing artists.
- Financial services providers.
- Health care providers.
- Stockbrokers.
So, there are a lot of new tax changes. That’s why all small-business owners must consult with a qualified tax professional regarding their 2018 tax filings.
For the latest news on the new TCJA legislation, click here.
Until next time,
Amber Lancaster
Senior Research Manager, Banyan Hill Publishing
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