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Review the form completely

First, take a look at a copy of the business tax return you will file to see what line items on the return the government expects you to fill in with amounts. Also, if there are questions asked on the return, make sure you have the answers to those questions. These could include the nature of the business, is it your first year in business, and your business location. Make sure your chart of accounts has the correct categories of income and expenses for you to both manage your business and properly file your returns. While all businesses must keep complete and accurate records, many do not reach that mandate without an effort to insure they are in compliance with the law.

Accounting basis

One decision the owner must make is whether to prepare the tax returns on the cash or accrual basis. Under the cash basis, income is recognized when collected and expenses are recognized when paid. Under the accrual basis, income is recognized when earned and expenses are recognized when incurred. While lenders will generally prefer to see accrual basis financial statements, tax returns can still be prepared on the cash basis even if the financial statements are prepared on the accrual basis.

A new business might have more unpaid expenses than uncollected income at year-end, and therefore might consider taking those additional net expenses as a deduction. This would be done by selecting the accrual basis. However, in later years when the business is profitable, receivables should be greater than payables, and so the business would be recording additional net income and paying more taxes if it had selected the accrual basis instead of the cash basis. Once you make the decision on which basis to use you will stay with it throughout the life of your business, although changes are permitted. Certain businesses, including those with larger revenues or inventories, must choose the accrual basis.

Depreciation method

The next decision to consider is which depreciation method to use. The Internal Revenue Service permits a first year deduction of up to $100,000 for most furniture and equipment, instead of writing off the cost over five or seven years. So most business owners would generally elect to take the first year write off. However, businesses without profits can’t deduct the first year depreciation deduction, although they can carry it forward to profitable years. A business in its early stages might consider taking the slower depreciation route so that most of the deductions will be available when the business has income and is a higher tax bracket than in the startup phase.

Home office deduction

Sole proprietors in home-based business locations should consider the ability to deduct a portion of their residence as a business deduction. To be successful in this widely contested area, the business area used in the home must be used exclusively for business. The business owner would measure both the square footage of the home used for business and the total square footage of the home. The resulting percentage of business use would be applied to home office expenses to determine the amount to be deducted. If the business has a loss, then a home-based business deduction is not allowed, but can be carried forward.

In order to properly account for the business use of the home, the business owner would first deduct the percentage of the real estate taxes and mortgage interest that would otherwise be taken as an itemized deduction. If there are still profits remaining, then other home expenses such as landscaping, and general home repairs would be allocated to the business and personal portion, and a deduction would be allowed for the business portion. Finally, if there is still a profit, then depreciation on the home is allowed on the business portion. To calculate depreciation, the cost of the home must be allocated between the cost of the land (which is not deductible) and the building. The building must then be allocated between the business and personal portions by the percentage calculated earlier. The resulting depreciation deduction is then written off over almost a forty year period, and the actual annual home depreciation expense would usually not be more than a few hundred dollars.

Non-employee compensation

Another piece to year-end tax returns is the review of independent contractors you paid to see if the government must be notified of their non-employee compensation. Your employees receive a W-2 form to identify their income and withholding tax. Similarly, your contractors who make $600 (as of 2004 tax year) or more would receive form 1099-MISC from you, and the federal and state governments would also receive a copy.

Contractors who are corporations are exempt from receiving this form, but partnerships and limited liability companies with more than one member must receive them. If you wait until year-end to obtain the contractor’s social security number or employer identification number you might not be successful in obtaining that required information. Have your contactors fill out form W-9 to give you the needed information.

Automobile expenses

Automobile expense can be a major expense for a new or existing business. The business owner should maintain an auto log to keep track of where and when he or she traveled to, who was seen, and if there was a business purpose to the trip. While some individuals only track business use, I recommend keeping the log for all auto expenses, since those who itemize their deductions can also deduct transportation as a medical expense, and as a charitable contribution deduction if active in a charity. The business tax returns will want to know when you placed the vehicle in service, and the amount of the business, commuting and personal miles for each vehicle for the year.

Self-employment tax

Profitable sole proprietors are sometimes surprised to find that self-employment tax ( social security and medicare tax for self-employed individuals) can be overlooked and may be a significant part of their total tax bill. Be sure to calculate these taxes as part of your total estimated taxes when paying quarterly estimates. Also be prepared for the April 15 surprise. Not only is the balance due for last year’s taxes, but also due is the first quarter installment of the next year’s taxes. Cash flow must be monitored to have these funds available.

We’ve all probably gone through this feeling at one time or another – amidst all the hustle and bustle of a seemingly great life, you still feel like something is missing. There’s that little part of you that feels restless, even while everything else seems to be in place. Your mate and the kids “seem happy” with the job you are doing, home affairs appear to be running smoothly, and your career may even be at its peak. Yet something still just doesn’t feel right, and you can’t quite figure out what that is.

You may be feeling this way because you have given blood, sweat and rivers of tears for the people you love but not for the person you should be loving the most – yourself! This does not mean that you should only be thinking about yourself from now on. However, you, as the beautiful soul that you are, personally need undivided attention – you need to feed your body, soul and spirit because together they comprise the only YOU there is!

Most women find it difficult to focus on themselves and their needs due to societal conditioning. They constantly worry too much about things falling apart if they let go of feeling responsible for everyone else. But think of how things will go completley haywire if you run your energy into the ground by attending to the needs of others and not your own. Pretty soon your body and spirit will have to step in and create “me time” for you. This could mean that you will fall ill, begin to forget the important things or just feel plain’ole worn out.

When deciding to make the most important decision and the extremely valuable move to commit to your own personal needs and wants; you must be ready to release the “small ideas” you have had about your life. This is not about measuring up with some parameters for comparison – your happiness is not about keeping up with the Jones’; it’s about attaining daily habits and routines that allow your spirit to sing…everyday. Life is not an uncharted race of trying to beat out somebody else; it’s about being happy with where you are in your life at any given moment.

You are a unique individual with needs that are different from everyone else. When you begin to focus on these, you will be amazed at how much better you will feel and how all of your relationships will improve. Attending to our own personal needs and wants helps us identify where we have been standing in our own way and allows us to grow into the spirits that we have always wanted to be. Once you set out on the course to “radical transformation,” you may not like what you find immediately, but the journey of identifying your truth then living your life from it will be the greatest reward.

Be aware that you will definitely feel “uncomfortable” in the beginning. Beginning to take time out for you when you are use to doing things for everyone else can make you feel so guilty. And if you grew up in the church…you will struggle with the falacy of “by doing things for yourself, you are not being a good Christian”…NONSENSE!!!

Once I started to peel back the layers of my personality, removing the shackles of society, and discovered that I was not perfect…it was damn near devastating. I had such a hard time shifting my focus to me when all my life I had seemed to focus on everything and everyone else. But it has to be done, the choices and decisions you will begin to make will determine the roadmap ahead. Like me, I feel that once you really begin tothink about it, you will want to take on a path that will lead you to a greater sense of self-awareness, connection/reconnection you’re your truth and the courage to live your life according to what “feels good” to you. Take a look below at these “radically transformative tips” that will help you focus on yourself so you can begin to enjoy your life:

1. Devote exclusive time for yourself each day. Set a definite hour for yourself alone and bask in an activity that you absolutely love. It can be time in the tub, a walk in the park, a manicure at the salon, sitting on your patio sipping coffee and doing nothing else – whatever it is that pleases you. Do something strictly for pleasure and not to move you further along in your career or in your relationships. This time is strictly for you. Learn to play…hell, by a set of jacks or a tonka truck and get busy. You could also use this time to reflect in your journal, dream the biggest dream you can imagine, and write down all of the things you will do and have once your dream is realized.

2. Give value to your overall needs, and be in-charge of them – the physical, spiritual, mental and emotional. Don’t make the mistake of thinking these needs are dependent on someone else or that you can only have satisfaction and happiness when somebody else does something to you or for you. You have the power within yourself to attain these needs and that is the only way you will become a whole person. Want to strengthen your relationship with self and show up to a dating situation whole…then (excuse my slang) but…get-chu some bidnez! Making the other person 100% responsible for your happiness is not attractive nor is it healthy.

3. Feed your mind, body and spirit with good and healthy things. Find positive energy to stimulate you, positive thoughts to motivate you and positive people to be around. Feed your body well – eat healthy, taking in lots of fruits and vegetables and get plenty of water. Do like I do, since I don’t like to eat them, I blend them and drink them all together. Feed your mind with informative material. Read lots of motivational books, listen to audiobooks and attend pleasurable events. I’m not one to read the newspaper or watch the news. How do I stay up on current events you ask? Trust me, there are tons of others who enjoy feeding their mind and spirit with the negativity of the world…if I want to know, I’m sure they will be willing to share. If you can’t detach from the news completely, at least limit the amount of time spent watching, listening or reading the news.

4. Limit your time on the TV – if you need to, watch the “feel good” programs that let you laugh about life and stimulate your spirit. Listen to soothing music. Music has that magical ability to relax or stimulate your mind, depending on what you need at that particular moment.

5. Spend time doing something you love. If you are able to do it daily, do so. It can be a hobby like people watching (oh wait…that’s one of mine…giggle) gardening or a creative pastime like painting, pottery or craftworks. Whenever your creative outbursts are at their peak, translate that into action; whatever that means to you. It’s always nice to be doing something beautiful.

6. Create your own gratitude journal. Did you know that a lot of bestselling motivational books started from the authors’ personal gratitude journal? You can begin to write down even just five things you’re grateful for each day. Pretty soon, you’ll see your list growing and you’ll begin to notice how good it is to focus on the positive things in this world. I bet you’ll be writing longer reflections and short stoties in no time because you’ll be writing about the good things rather than dwelling on the occasional obstacles of life.

There really is no better way to take good care of yourself than focusing on your needs and wants. Feeding yourself constantly allows you meet the challenge of each new day with a positive attitude and a happy heart – fully content with where you are at each present moment. And when you are ready to kick it up a notch and “Radically Transform” your life…you know where to find me. You can reach out to me directly or radically transform in the comfort of your own home. The choice of HOW you do it is yours…all I ask it that you step up to the plate and “MAKE IT HAPPEN!”

When you own your own business and pay all of the bills, business travel takes on new meaning. Unlike corporate travelers who are backed by expense accounts and expect upgrades and perks, you are clearly fixed on the bottom line.

The good news is there are plenty of opportunities to trim travel costs and save money. Here are 10 tips for getting a handle on your travel budget.

Create and distribute a travel policy. A travel policy should provide your employees with clear guidelines about the types and amounts of allowable expenses. Your written travel and expense policy should also include consequences for violating it.

Search the Web for bargains. Popular travel sites such as Expedia, Orbitz, Travelocity, LastMinuteTravel.com, Priceline, and Hotwire make it easier for you to find reasonably priced hotels, airline tickets, and rental cars.

Volunteer to get bumped. If your flight is overbooked and the airline asks for volunteers to take a later flight, step forward. Most airlines offer generous travel vouchers that can save you big bucks on your next trip. As a business traveler, you may not have flexible travel plans, but if you do, you could get a free ticket for your time.

Join your preferred airline's frequent-flier program. Free trips, airport club access, and hotel discounts are among the perks you’ll receive for booking flights on the same airline.

Establish a uniform reporting system. Get all of your employees to use standardized forms for reporting expenses. This helps ensure that every report is accurate and can be easily reviewed by you and your accountant.

Meet virtually. Virtual meetings can reduce your travel costs, boost productivity, and even increase morale. Virtual meeting options include videoconferencing, Web conferencing, teleconferencing, and online collaboration.

Negotiate lower travel and lodging prices. In the past, small businesses didn’t have the power to negotiate lower prices. But more and more travel-related businesses have begun offering special discounts to small and medium-sized businesses. 8.

Use a single corporate credit card for all travel and entertainment expenses. This simplifies the bookkeeping process and may even earn you airline miles if you use the right card.

Take advantage of convention discounts. Convention organizers often work with local hotels to offer discounted rates to attendees. If you are traveling to a convention, find out if the meeting planners have secured travel discounts for attendees. Companies with whom you do business may also get a discounted rate at local hotels.

Take advantage of tax deductions. Business travel costs can be deducted as a business expense. If your travel is all business, you can deduct all the travel-related expenses; if your travel is part business and part pleasure, you can deduct the portion that was business-related.

For many business women with children summer represents opportunities to unwind and spend more time being mom. And with so many exciting summertime events it is easy to fill your calendar with activities that pull you in many directions. The good news is there is a way for mompreneurs to keep stress to a minimum and run a smooth business in the coming weeks.

One way is to find a healthy pace in your daily routine. As summer outings that spark your child's interest begin to surface realize that you can not attend them all. Involve older children in the planning process by allowing them to select a few events to add to the calendar each week.

Another way to balance your time is by considering what you want to achieve by summer's end. Plan ahead for summer vacation so that you are less likely to be distracted by overscheduling outings, events, and other "to-do's" that can rob you of time and productivity. Some things that will keep your business moving forward are:

• Pre-schedule recurring meetings. For example, if you regularly meet with your accountant for a mid-year tax review, schedule early to discuss moves you can make now to pay less taxes next year.
• Continue to monitor your company results. What measures are you tracking? Are you on schedule with meeting planned goals? If not, what is holding you back that you can work on before year end?
• Continuing forecasting and planning. Have you updated your budget? What about your three to five year business plan?

Finally, automate as much as possible. Consider small tweaks in your routine and put your business on autopilot. This allows you to get more done in less time. What parts of your business can get a boost from automation?

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Hello Everyone

I made these brownies for my Healthy Temple Ministry Members.They loved it.

INGREDIENTS:

1- (15.5 black beans) drained and rinsed

1 cup water

DIRECTIONS:

1. Preheat oven to 350 F degrees

2. Lightly grease a 9 x 13inch baking pan and set aside.

3. Puree the beans and water together in a blender or food processor until smooth.

4. Stir into the brownie mix until combined.

5. Stir in 1/2 cup chocolate chips.

6. Pour the mixture into the prepared pan and sprinkle with chocolate chips.

7. Bake for 25 to 27 minutes of until a toothpick inserted 2 inches from the side of the pan comes out almost clean.

8. Cool completely on a wire rack and then cut into desired size and shape brownies.

No nutrient analysis.

My magazine From A Writer's POV is looking for authors and writers who have promotional newsletters and press releases. We are looking for authors and writers that promote themselves through a promotional newsletter and/or press release letting your readers and fans know about your next publication.

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We are only looking for authors and writers with promotional newsletters and press releases that have emails that promote you. If we feel you have used our email for spam we will delete ourselves. We truly want to help authors and writers in promotion and doing this allows us to easily contact you for future interviews and features on our magazine.

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www.fromawriterspovmagazine.com