위에 많은 분들께서 조언을 해주셔서 길게 추가 할 부분은 없지만
이문제는 W2분들께서 항상 고민해오는 부분입니다. 어떻게 하면 인컴을 줄여 세금을 적게 낼 수 있을까하는…
그러나 말씀하신 것과 같이 회사를 설립하여 Setup 에 관한 비용 공제는 제한이 있습니다.
대부분 창업이후 짧게는 1-2년 길게는 몇년 초기 투자비용이 많기 때문에 운영시 손해가 난다고 보고하여 세금을 피하는 것을 막기 위해서이지요. 국세청이 이런 방식을 모를리가 없게지요.
Publication 583, Starting a Business and Keeping Records, revised January 2021, will be revised in 2024 to update the information contained in the “Business Start-Up Costs” section, which is applicable to tax year 2010 only.
The 2024 publication will state:
After October 22, 2004, through tax year 2009, and after tax year 2010, you can elect to deduct up to $5,000 of business start-up costs and up to $5,000 of organizational costs paid or incurred. The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. Any remaining costs must be amortized.
Additionally, Publication 535, Business Expenses, was retired in 2022. The information that was contained in Pub. 535 is located in other instructions and publications that are available at IRS.gov. See also Guide to Business Expense Resources.