Many people start a new business and don’t know what to do with the various costs building up over time. Business start-up costs are amounts the business paid or incurred for creating an active trade or business, or investigating the creation or acquisition of an active trade or business.

Basically, owners should treat all eligible costs incurred before beginning to operate the business as capital expenditures. Generally, the business can recover costs for assets through depreciation deductions. What are the deductible startup business expenses? How businesses can recover startup costs from their taxes?

The business can deduct a limited amount of start-up and organizational costs. They can amortize the costs they cannot deduct currently over a 180-month period. This recovery period starts with the month the business begins to operate active trade or as a business.

Qualifying startup costs have the following characteristics

1. Restriction:  costs in the same field as the one the business entered into
2. Timing: costs paid or incurred before the day their active trade or business begins
3. Amount: Start-up costs include amounts paid or incurred in connection with an existing activity engaged in for profit, and to produce income in an active trade or business, such as:
   • An analysis or survey of potential markets, products, labor supply, transportation facilities, etc.
   • Advertisements for the opening of the business.
   • Salaries and wages for employees who are being trained and their instructors.
   • Travel and other necessary costs for securing prospective distributors, suppliers, or customers.
   • Salaries and fees for executives and consultants, or for similar professional services.
4. Nonqualifying costs: Deductible interest, taxes, or research and experimental costs.
5. Special Costs of purchasing an active trade or business: Start-up costs for purchasing an active trade or business include only investigative costs incurred during a general search for or preliminary investigation of the business. These are costs that help in deciding whether to purchase a business. Costs incurred to purchase a specific business are capital expenses that can’t be depreciated as the costs that meet the above 4 characteristics.

If you need to know more, please contact us 联系信息 Cindy Yu, CPA

Address: 200 Centennial Avenue, Suite 106, Piscataway, NJ 08854

Phone: (732) 896-0272 cpa@cindiellc.com Fax: (732) 676-1661

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企业如何从联邦税中扣除启动成本

开办企业时，业主应将在开始经营业务之前发生的所有符合条件的成本视为资本支出，这是其业务基础的一部分。通常，企业可以通过折旧扣除来收回资产成本。

对于 2008 年 9 月 8 日之后支付或产生的成本，企业可以扣除有限的启动和组织成本。他们可以在 180 个月内收回目前无法扣除的成本。该恢复期从企业开始进行活跃贸易或作为企业开展的月份开始。

创业成本

启动成本是企业为创建活跃的贸易或业务，或调查创建或收购活跃的贸易或业务而支付或发生的金额。启动成本包括为盈利而从事的现有活动所支付或发生的金额，以及预期该活动将成为活跃的贸易或业务而产生的收入。

合格费用

如果满足以下两个要求，启动成本是可以收回的：

1. 如果企业为经营现有的活跃贸易或业务而支付或招致该费用，则这是一项可以扣除的成本，该费用与企业进入的领域相同。
2. 这是企业在其活跃的贸易或业务开始之前支付或产生的成本。启动成本包括为以下各项支付的金额：
3. 对潜在市场、产品、劳动力供应、交通设施等的分析或调查。
4. 开业活动的广告。
5. 接受培训的员工及其导师的工资和工资。
6. 为确保潜在分销商、供应商或客户的安全而产生的差旅和其他必要费用。
7. 高管和顾问的薪水和费用，或类似的专业服务。

不合格费用

启动成本不包括可扣除的利息、税收或研究和实验成本。

购买贸​​易或业务费用

购买贸易或业务的启动成本,仅包括在对业务进行一般搜索或初步调查期间产生的调查成本。这些成本有助于决定是否购买企业。购买特定业务所产生的成本是无法摊销的资本支出。