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Expert Commentary

By Jane Chin, Ph.D. of Jane Chin Associates on Nov 21 2007 9:35AM
 
Tax and Travel for Small Business Owners
 
Wall Street Journal ran a couple of articles that small business owners and microenterprise entrepreneurs can appreciate:

The dread self-employment tax. If you net at least $400 a year, you must file Schedule SE with your form 1040 and possibly owe a self-employment tax. For 2007, self-employment is taxed at 15.3% on the first $97,500 of SE income, which breaks down to 12.4% is for Social Security tax and 2.9% is for Medicare. Extra income above $97,500 will be taxed an additional 2.9% for Medicare. Read details and some silver lining here. My advice: work with a trusted tax advisor who is up to date on all the tax codes and who understands your business.

Business travel budgeting. Once you own your own business, you'll realize that traveling becomes a huge overhead whether it is part of your prospecting, marketing, or actual business consulting. Business travel and related expenses (transport, meals) may be deducted as business expenses, however, you can save significantly by careful planning and by strategically leveraging ways to save or earn rewards from your travel expenses. Read details and tips here. My advice: stick with one airline if possible to maximize frequent flyer miles (note that many airlines are starting to impose expiration dates on those!), get a business credit card linked to the airline you frequently use to double your miles earnings, and opt into as many reward options (select merchants, retailers, restaurants, etc) for that particular business credit card to earn extra miles for expenses you'd make anyway.
 
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