Attorney Income And Expense Worksheet Page 2
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1
2Attorney Expenses
(continued)
NOTE: The starred (*) items are problem areas recognized in the IRS audit guides.
`
Ads, business cards,
EXPENSES*
(AWAY FROM HOME OVERNIGHT):
ADVERTISING/PROMOTION*:
holiday cards, flyers, promo items, etc.
Lodging
Meals & tips
◊
Contract labor,
(keep total separate from other costs)
COMMISSIONS & FEES PAID*:
referral fees, etc.
Other
(incidentals, laundry, etc.)
Health insurance, holiday
EMPLOYEE BENEFITS:
Convention fees
party, mileage reimbursements, etc.
Airplane or train fares
Worker’s comp, business liability
INSURANCE:
Auto rental, taxis or bus fares
malpractice (do not include auto/truck, health)
MEALS & ENTERTAINMENT*:
INTEREST:
Mortgage (on business bldg.)
Business meals
Paid to financial institution
Gifts
(limited to $25 per individual or couple)
Paid to individual
Tickets
OTHER INTEREST:
(do not include auto or truck)
Tickets to qualified charitable events
List life insurance loans separately
UTILITIES & TELEPHONE:
Electricity
Business-only credit card
(business)
◊
Outside paralegal,
LEGAL & PROFESSIONAL:
Natural gas/heating fuel
(business)
accounting, office/steno charges, computer svcs.
Garbage, water, sewer
(business)
postage, stationery, office
OFFICE EXPENSE:
Telephone
(bus. line, second line, other options)
supplies, receipt books, pens, etc.
Business long distance
(from home telephone)
Employees only
PENSION/PROFIT SHARING:
Faxes, paging svcs, cellular svcs
◊
Machinery and equipment
RENT/LEASE:
(bring copy of W-2s/941s if filed) Inside
WAGES*
Station rent
paralegal, research or office services
Other bus. property, storage fees
Wages to spouse (subject to Soc.Sec.
◊
Building, sharp-
REPAIRS & MAINTENANCE:
and Medicare tax)
ening, equipment (not auto/truck)
Children under 18 (not subject to
Misc.
(not incl. elsewhere)
Soc.Sec. and Medicare tax)
SUPPLIES:
Small tools, batteries, film
Other
Personal Property
OTHER EXPENSES (not listed elsewhere):
TAXES:
Licenses (not auto/truck)
Bank charges
Real estate of business building & land
Credit card fees
Payroll
Prof. dues, publications
(number of nights away):
TRAVEL
Education & workshops
City______ Nights out______ City______ Nights out______
Absorbed costs
City______ Nights out______ City______ Nights out______
Online services
City______ Nights out______ City______ Nights out______
Printing & copying
City______ Nights out______ City______ Nights out______
Technical books (current/renewable)
Courier & delivery services
EQUIPMENT PURCHASED
*Technical reference library with useful life of over 1 year, furnishings, office equipment, software, etc.
Item
Date
Cost (including
Item
Additional
Business
Other
Purchased
Purchased
sales tax)
Traded
Cash Paid
Use
Information
◊
Due date of return is January 31. Nonfiling penalty can be $150 per
1099s: Amounts of $600.00 or more paid to individuals (not
recipient. If recipient does not furnish you with his/her Social Security
corporations) for rent, interest, or services rendered to you in your
Number, you are required to withhold tax on the payment(s).
business, require information returns to be filed by payer.
Name
Address
Social Security #
Amount
Purpose of Payment
Sign here ____________________________________________________________
W-9s (Request for Payee’s Social Security #) are available.
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