像所有的小企业主一样，财务顾问也在寻求减税、最大化收入和为退休储蓄的方法。拥有自己企业的顾问会招致许多与其工作领域不同的费用，但大多数或所有自营职业纳税人也可以采取一些措施来减少其应申报收入。

本文探讨了财务顾问降低必须向国税局报告的调整后总收入的主要途径。

关键要点

• 如果你是一个财务顾问，你需要像对待其他小企业一样对待你的业务。
• 这意味着了解税收减免，可供您来税时间。
• 虽然像管理费和营销材料这样的标准费用在各种各样的业务中都有，但财务顾问可以根据您所在行业的具体情况申请额外的扣除额。

分离业务实体

许多财务顾问遵循与其他小企业主相同的策略，将他们的业务拆分为不同的业务实体，如S公司、C公司、合伙企业或有限责任公司。然后，他们从自己的业务中支付工资，因此，执业活动的剩余收入应纳税给企业本身。

这防止了从业者个人承担所有的业务税，也使他或她可以逃避自营职业税。它还可以减少顾问在诉讼中的责任。如果客户以任何理由起诉顾问，业务本身可能有责任，但顾问不承担责任，这取决于业务的设置方式。

标准业务费用

有大量的业务费用，顾问可以扣除以同样的方式作为任何其他小企业。其中包括：

• 营销和广告
• 商务和**
• 租金、管理费、水电费
• 员工工资
• 合同工
• 人寿和健康保险及其他福利、健康储蓄账户
• 标准办公设备，如纸张、复印机和家具
• 计算机和软件费用，如跟踪业务收入、应收账款和支出的会计程序
• 传统退休计划供款（现在可扣除的供款，其分配在退休时应纳税）

然而，财务规划师也有一套独特的费用，他们的职业。根据其业务模式，大多数或所有顾问必须支付以下部分或全部费用：

• Broker/Dealer costs Most broker-dealers charge their advisor employees annual fees of various types, such as maintenance and administrative fees. They also typically keep a portion of the gross commissi*** earned by their brokers and advisors. (Some broker/dealers charge no fees to the advisor and simply keep a larger portion of commissi*** earned.)
• Trading Platforms Many advisors bypass broker/dealers in order to get their clients the best possible market prices when placing securities orders for their customers. Trading platforms plug the advisor directly into the markets and bypass the market makers used by broker/dealers to trade for them. Most trading platforms charge a monthly fee for this service which can vary depending upon the services that are needed by the advisor.
• Financial Planning Software Most advisors today use sophisticated computer programs to ****yze securities and portfolios. There are also many comprehensive financial planning programs that allow advisors to enter every aspect of a client's financial situation and then produce detailed reports showing what might happen in various hypothetical scenarios that the client may choose to follow. Many of these programs cost thousands of dollars to buy and hundreds more to maintain each year.
• Education and Certification Expenses The costs of continuing education and class work for professional certificati*** such as the CFP®, CLU or ChFC can be significant and are deductible for advisors. The costs of licensure to sell securities or insurance may or may not be deductible, depending upon the circumstances of the advisor. A new advisor who has just come from a completely different occupation to start a new practice will not be able to deduct these expenses, because they will qualify the advisor to work in a different line of business. But advisors who are already practicing in some capacity may be able to write this off if the IRS c***iders them to be working in the same field.

纳税申报

财务顾问必须以与其他小企业主相同的税单申报其业务和个人收入。个人独资经营者必须在附表C中申报所有业务收入和费用，其他人则必须提交合伙企业或公司纳税申报表。作为雇员工作的财务顾问必须在2106表中报告所有未支付的工作相关费用，并将其记入附表A（不能逐项列出扣除额的人不能这样做）。

根据《国内税收法》第179条规定，购买新家具等主要支出可在适当类型的纳税申报表中扣除。顾问还应注意按每位客户细分其业务费用，以备记录，因为IRS在审计时可能会要求这样做。这也让顾问们知道他们在每个客户身上花了多少钱。大多数顾问可以通过标准的商业会计程序轻松地履行这些义务。

底线

尽管这里提出的许多节税策略适用于大多数小企业主，但有几种费用仅由金融专业人员承担。一些顾问也能够准备和提交自己的报税表，但那些没有受过培训的报税人可能会明智地将此任务委托给其他人（然后在他们的报税表上扣除纳税准备的成本）