的合作伙伴 专业的服务 firms must sometimes pay for certain firm-related business expenses out of their own pockets. 例如, a 律师事务所 partner may have to personally absorb the costs of entertaining prospective clients who are not on a designated firm-wide list of potential clients for which the firm will reimburse the costs of wining 和 dining. 也, a partner may incur personal auto expenses to drive to 和 from client meetings 和 to 和 from other locations where firm-related business is undertaken. Some partners also may have to pay for some — or all — of their continuing education expenses.
The good news is these unreimbursed business-related outlays can generally be deducted on the partner’s personal federal income 税 return (Form 1040). The bad news is partners cannot deduct expenses that would have been reimbursed if they had turned them into the firm. 税务法庭的一项判决说明了这一点. Here’s what you need to know, starting with some necessary background information.
合作伙伴业务费用扣除基础
用于联邦所得税, a partner can write off unreimbursed partnership-related business expenses on 表格1040附表E (the same schedule where the partner’s share of partnership income is reported). 然而, 允许扣除, the expenses must be of the type that the partner is expected to pay out of his or her own pocket per the partnership agreement or firm policy. In theory, the agreement or policy can be written or unwritten; more on that later.
当然, only 50 percent of unreimbursed meal 和 entertainment expenses can be deducted on Schedule E. The partner should also include the deductible amount as an expense for self-employment 税 在其附表SE上作计算用途. 这种方式 the partner receives an SE 税-saving benefit as well as an income 税-saving benefit.
Here’s the rub: Partners cannot deduct expenses if they could have turned them into their firms 和 been reimbursed. 换句话说, no deduction is allowed for “voluntary” out-of-pocket expenses (consistent with the principle that no good deed goes unpunished). The best way to eliminate any doubt about the proper 税 treatment of unreimbursed partnership expenses is to install a written firm policy that clearly states what will 和 will not be reimbursed. 这种方式, the firm’s partners can deduct their unreimbursed firm-related business expenses without any static from the 国税局.
税务法庭判决及上诉
在一个决定中, the Fifth Circuit Court of Appeals agreed with the Tax Court that the 国税局 had properly disallowed a 律师事务所 partner’s claimed deductions for various firm-related business expenses. 根据合伙协议, 合作伙伴的商务用餐费用, 旅行, client entertainment conventions 和 continuing education were reimbursed subject to the approval of the managing partner. Professional organization 和 bar membership fees were routinely reimbursed by the firm. Therefore, the 税payer could not deduct these expenses on his personal return.
The Fifth Circuit also agreed with the Tax Court 和 the 国税局 that certain expenses the 税payer chose to incur, 比如广告和家庭办公室, were not deductible because they were not required by the partnership 和 were not clearly related to the partnership’s business.
最后, the Fifth Circuit agreed that the 税payer had failed to substantiate amounts, dates 和 business purpose for claimed business use of auto expenses. (Peter mclachlan, 113 AFTR 2d 2014-574，第5期. 2014)
给律师的信息
When partnership business expenses will be reimbursed according to the partnership agreement or st和ard operating procedures, 交上去! 如果是这种情况，你就没有资格得到任何 减税 for paying reimbursable expenses out of your own pocket.
在合作关系方面, the smart thing to do is to install a written firm policy that clearly states what will 和 will not be reimbursed. 这种方式, the partners know what to expect, 和 needless 国税局 controversies are avoided.
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