Читать книгу Small Business Taxes For Dummies - Eric Tyson - Страница 71

A variety of insurance and related benefits are tax-deductible to corporations for all employees. These benefits include

 Health insurance

 Disability insurance

 Term life insurance (up to $50,000 in benefits per employee)

 Dependent care plans (up to $5,000 per employee may be put away on a tax-deductible basis for childcare and/or care for elderly parents)

 Flexible spending or cafeteria plans, which allow employees to pick and choose the benefits on which to spend their benefit dollars

For companies that aren’t incorporated, the business owners can’t deduct the cost of the preceding insurance plans for themselves, but they can deduct these costs for employees. (Self-employed people can deduct 100 percent of their health insurance costs for themselves and their covered family members.)