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Level 1
posted May 22, 2024 2:57:07 PM

In addition to @How do I maximize the deductions for my side gigs?"

I was reading the response to maximizing the deductions for side gigs.  I own an LLC. A cleaning company. So, when I meet with a vendor or spend time on my computer for business, this counts as an expense? I pay myself an hourly wage when I clean but often wondered how this works. If yes, what is the best way to track it

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1 Best answer
Level 15
May 23, 2024 11:03:27 AM

If your Single Member LLC is NOT an S corp.  it is a disregarded entity and you file it on Schedule C in your personal 1040 tax return.  You do not pay yourself.   

Sole proprietors cannot take a withdrawal or salary and include it as an expense on their tax return. As a sole proprietor, you are not an employee of the business. You don't pay yourself or enter a salary or withdrawal for yourself. All the business income and expenses are your personal income and expenses in the first place. You just fill out a Schedule C. The net profit or loss is your income.  If you have a net profit of $400 or more on schedule C you will pay SE self employment tax on it in addition to your regular income tax. It's all included on your personal 1040 form.  

Here is some IRS reading material……

 

IRS information on Self Employment

http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Self-Employed-Individuals-Tax-Center

 

Pulication 334, Tax Guide for Small Business

http://www.irs.gov/pub/irs-pdf/p334.pdf

 

Publication 535 Business Expenses

http://www.irs.gov/pub/irs-pdf/p535.pdf

3 Replies
Level 15
May 23, 2024 8:24:35 AM

Are you a sole proprietor or an S corporation. 

Level 1
May 23, 2024 10:53:46 AM

I am a sole proprietor.

Level 15
May 23, 2024 11:03:27 AM

If your Single Member LLC is NOT an S corp.  it is a disregarded entity and you file it on Schedule C in your personal 1040 tax return.  You do not pay yourself.   

Sole proprietors cannot take a withdrawal or salary and include it as an expense on their tax return. As a sole proprietor, you are not an employee of the business. You don't pay yourself or enter a salary or withdrawal for yourself. All the business income and expenses are your personal income and expenses in the first place. You just fill out a Schedule C. The net profit or loss is your income.  If you have a net profit of $400 or more on schedule C you will pay SE self employment tax on it in addition to your regular income tax. It's all included on your personal 1040 form.  

Here is some IRS reading material……

 

IRS information on Self Employment

http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Self-Employed-Individuals-Tax-Center

 

Pulication 334, Tax Guide for Small Business

http://www.irs.gov/pub/irs-pdf/p334.pdf

 

Publication 535 Business Expenses

http://www.irs.gov/pub/irs-pdf/p535.pdf