k******t
发帖数: 1498 | 1 大家好，我现在筹备成立一个公司，关于startup cost deduction有些疑问，希望班上
的专业人员能帮我解答：
http://www.sba.gov/community/blogs/community-blogs/small-busine
tup-cost-tax-deductions-%E2%80%93-how-write-expense
其中一段：
How Much Can You Deduct?
If you started your business in 2011, had startup costs of $50,000 or less,
and incurred startup and/or organizational expenses after October 22, 2004,
you can deduct up to $5,000 in business startup costs on your 2011 tax retur
n. If those startup costs exceed $50,000, the $5,000 first-year deduction i
s reduced dollar-for-dollar by the amount your expenses exceeded $50,000. Fu
rthermore, if your start-up expenses exceed $55,000 or more, you won’t be a
ble to claim the $5,000 deduction for the first year.
For example, if start-up costs are $51,000, the deduction is reduced to $4,0
00. If start-up costs are $55,000 or more, the $5,000 deduction is completel
y phased out.
我理解是如果我的startup cost不超过$50K的话，第一年可以从revenue里面deduct $5
K。那么在接下来的年份里面，我是不是可以一直deduct到把所有的cost都抵销完？比如
10年，每年$5K?
如果不能的话，公司可不可以把一些比较贵重的设备比如3D打印机之类的从我个人手里
买过去？
多谢。 | k***u
发帖数: 913 | 2 如果不超过50K，第一年可以先减掉5K，然后分成15年=180个月来减，也就是说如果你
是7月开始的，第一年你可以deduct 5K + remaining balance * 6/180... | k******t
发帖数: 1498 | 3 多谢回复。
【在 k***u 的大作中提到】
: 如果不超过50K，第一年可以先减掉5K，然后分成15年=180个月来减，也就是说如果你
: 是7月开始的，第一年你可以deduct 5K + remaining balance * 6/180...
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