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Taxes, Income Averaging: Farmers, Fishermen Only

Internal Revene Sevice / The Department of the TreasuryPrior to 1986 or so, the IRS allowed for income averaging for just about everyone. Now, unless you are a farmer or fisherman, there is no income averaging.

Income averaging was a great concept. Say you’re a salesman or a lottery winnder and you have a huge payday: you could spread the taxes out over multiple years instead of having to pay it all at once.

Don’t End Up Like Wesley Snipes

No so anymore. Taxes are due on income the year in which the income was received.

The friendly folks over at TaxAlmanac have to address income averaging every few weeks because so many people remember it from the good old days.

If you are a farmer or fisherman, here is what the IRS has to say about income averaging.

If you have a nice crop of okra in the back yard and are feeling especially aggressive, please contact your tax advisor to see what you can get away with.

Deferring Taxes After a Buyout

You can’t defer your taxes. Taxes are due the year you get the income. If 2008 is your buyout year, you’ll have to pay taxes for that fiscal year. It really is that simple.

There are a few ways for you to lower the bite but are very specific to your situation and goals. For example, if you are looking to take your lump sum and start a new business, make sure to start your your business the same year you get your buyout check. Expenses may help to offset your income.

Now is the time to be writing your business plan and seeing where you want to go next. You can’t spend the last quarter of this year on autopilot. If you have plans to make plans, make those plans now and sit down with someone who knows something about taxes and planning.

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