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6 Tax Penalties Faced by Small Business Owners

6 Tax Penalties Faced by Small Business Owners

Small Businesses could be referred to as a sole proprietorship, partnership business or corporations with little employees and revenue in comparison with a regular business entity. ‘Businesses’ are used to qualify a corporate entity for access government benefits or provisions on some tax policies. The size must be less than 500 in the United States. Others may also be qualified based on sales, asset, annual revenue, but the number of workers is mostly used.

Tax reporting is a very complex and tedious to-do for almost every small business owner. Due to its complexities, most especially for those who do not engage the service of a tax preparer or an accountant, they sometimes run into a big problem when the Inland Service revenue comes with a bill, lien or levy. The purpose of this article is to expose you to 6 tax penalties that IRS commonly charge small business owners with. This will help you to avoid them in the future.

Penalty 1: Underpayment of aggregate tax

The IRS charges a penalty if a small business owner fails to pay at least ninety percent of the tax bill for the current fiscal year. The Federal Government operates a pay-as-you-go system of taxation. What this means is that you must pay your tax as you earn each year. 

Taxpayers are required to make installment payment at least 4 times evenly so as to avoid penalty. The only exception is when your income receivable is not even, then you can use the annualized installment method.

Penalty 2: Late Filing/Failure to File

Small business owners are penalized when they owe tax and also fail to file before tax due date. The charges is about 5% monthly and sometimes 25% charges monthly on the maximum. It is expedient to always file your tax even if you lack the ability to pay as the penalties you get for not paying is inconsequential. You can find a tax preparer to guide you in the filing process.

Penalty 3: Late Payment or Failure to Pay

Small Business Owners are charged 0.5% monthly on the tax owed. 0.025% can be paid if you agreed to pay the outstanding balance in installments. The worse part you may end up paying 1% if intent to levy notice is released. Worst case scenario on this penalty is a payment of 25%.

Penalty 4: Penalties related to accuracy

This is charged when IRS discovered a discrepancy on your tax return. This error attracts a 20% charges and it usually comes after tax audit having failed to justify tax deductions taken or you failed to report all income earned.

Penalty 5: Tax Fraud

This is often referred to as the harshest penalties charged by Inland Revenue Service. It is charged at the discovery of underreporting of tax by Small Business Owners. Anyone charged with this penalty is absolutely aware that he/she has done something wrong. 75% is charged on the amount that was underpaid. This is avoidable by working with your accountant or tax preparer.

Penalty 6: Trust Fund Recovery

Every business owner with employees must pay trust fund taxes also known as payroll taxes. The reason is those taxes are withheld in trust. 

These taxes include FICA(Medicare and Social Security), taxes on income, as well as tax from Federal Income.

Small Business Owners having employees are expected to withhold FICA and Income Taxes from the paycheck of each employee and remit to IRS every month.

IRS can hold an employee who deliberately fails to pay payroll tax but in most cases, the business owners bear most of the consequences. 

The unpaid balance of the trust fund charges is the equivalent of TFRP

Whether you are self employed or you are an employ, an in-depth knowledge of the tax law is very important. It is also good to find a tax preparer or an accountant and ensure you do book keeping.

The employees don't really have much to do as taxes will be deducted from their paycheck at the end of the day and they do not have access to too much deductions.

Business owners, on the other hands have so much responsibilities as they need to set apart money to pay the necessary taxes and to take the vital business deductions. This makes them to stand the risk of penalties. It can however be avoided by working with a tax preparer.

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