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style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-row-margin-right:162.75pt'> </tr> <tr style='mso-yfti-irow:1'> <td colspan=2 style='padding:0in 0in 0in 0in'> <p class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'><img border=0 width=800 height=194 id="_x0000_i1025" src="http://img.pcdn.vresp.com/media/a/e/8/ae887556f4/6de5538f54/05c50b93ba/library/newsbanner.jpg" style='height:175px;width:800px' alt=newsbanner.jpg><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td colspan=2 style='background:#B35408;padding:0in 0in 0in 0in'> <p align=center style='text-align:center'>&nbsp; </p> <p align=center style='text-align:center'>&nbsp; </p> </td> </tr> <tr style='mso-yfti-irow:3'> <td width=434 valign=top style='width:325.5pt;background:#E2B653;padding: 0in 0in 0in 5.25pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=516 style='width:387.0pt;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 7.5pt 7.5pt 7.5pt 7.5pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 24.0pt;font-family:"Verdana","sans-serif"'>Buy A New Car in 2009 and Get a Tax Break</span></strong> </p> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td valign=top style='background:white;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p>This year has been a good year to buy a new car and it will probably only get better as we approach the end of the year, so it seemed like the perfect time to write about a great tax break for buying a new car. Sticking with this theme, next week I will write about business vehicles, new or otherwise, what you can deduct and what kind of documentation you will need to maintain in order to verify your deduction. </p> <p>When most of us think about incentives for buying a new car we think of the  Cash for Clunkers program. But that program has ended so why talk about it? <strong>Well it may not be too late</strong> for you to take advantage of this program, <strong>sort of</strong>. With the Cash for Clunkers program ending car sales have almost stopped. Sales for September are down over 45% and October is looking even worse. What does this mean for you? Opportunity. Car dealers are accepting incredible deals, saving you even more than the Cash for Clunkers program could have. Edmonds was reporting earlier this year discounts as much as 30% off the sticker price and they should only have gotten higher now.&nbsp; </p> <p>On top of that, the government still has a <strong>tax incentive in place for 2009 car purchases</strong> that you can use even if you participated in the Cash for Clunkers program. For purchases on or after Feb. 17, 2009 and before Jan. 1, 2010, a deduction <strong>is allowed for  qualified motor vehicle taxes .</strong> </p> <p>Qualified motor vehicle taxes are the sales and excise taxes charged by state and local governments on the purchase of a qualified vehicle. Sorry for all the IRS speak but it seemed like the easiest way to explain this. A qualified motor vehicle is a passenger automobile, light truck or motorcycle with a gross vehicle rating of 8,500 pounds or less, or a motor home (the motor home industry must have a good lobbyist). </p> <p>Of course there are limits and restrictions. First, this does not apply to used vehicles. Next, the amount of qualified motor vehicle taxes is limited to the amount of tax on a vehicle purchased for $49,500. So, if you buy a car for $60,000 the deduction will need to be recalculated to the sales tax on $49,500. Finally, evil rich people need not apply. The deduction is phased out for taxpayers with an Adjusted Gross income over $125,000 for an individual and $250,000 for married filing joint. <strong>The good news is that this deduction is available to taxpayers who itemize their deductions and those who use the standard deduction</strong>. </p> <p>The vehicle sales tax deduction appears to only apply to vehicles purchased by an individual not those purchased by a business entity. However, if you intend to use your new vehicle in your business (other than a sole proprietorship) you may want to purchase the vehicle personally, take the sales tax deduction and then contribute the vehicle to your business. The reason I say  may want to is because business vehicles have another tax break available to them called the section 179 deduction. The section 179 deduction allows a business to deduct up to $250,000 for the purchase of equipment that would otherwise be depreciated over periods of up to 15 years. </p> <p>Given the choice of the two, the section 179 deduction sounds much better than the sales tax deduction, however the section 179 deduction has many limitations - especially when it comes to vehicles. I will discuss all the details of the section 179 deduction in a future Tax Think About It. A careful analysis needs to be done to determine which deduction is best in your situation, and you thought this would be easy.&nbsp; </p> <p>If you already have a business vehicle in your S or C corporation remember you may need to make some adjustments to your payroll before the end of the 2009 tax year. You will not want to miss a <strong>Special Free Teleconference</strong> we are hosting for the second year with payroll expert Mary Martina. We will discuss your year-end payroll housekeeping issues. The call will be Tuesday December 1 at 3:00 pacific time. The call in number is 712 775-7100 pin 349590#. This call will be recorded and available on our website. </p> <p><a href="http://cts.vresp.com/c/?TaxThink/6de5538f54/7bc87d807d/5d89dabe8f"><strong><span style='color:#810081'>Get personal use of company car form needed for year-end payroll</span></strong></a> </p> </td> </tr> <tr style='mso-yfti-irow:2'> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td style='background:#E2B653;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-family: "Trebuchet MS","sans-serif"'>Did You Miss a Webinar&nbsp;On Subject&nbsp;That&nbsp;Is Important To You</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'> </span></p> <p align=center style='text-align:center'><strong><span style='font-family: "Verdana","sans-serif"'><a href="http://cts.vresp.com/c/?TaxThink/6de5538f54/7bc87d807d/d6aed30b3e/main_page=index&amp;cPath=1"><span style='font-family:"Trebuchet MS","sans-serif"'>See&nbsp;all of our recorded &nbsp;webinars &gt;&gt;</span></a>&nbsp;</span></strong> </p> </td> </tr> <tr style='mso-yfti-irow:3;mso-yfti-lastrow:yes'> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td style='background:white;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>There is no worse tyranny than to force a man to pay for what he does not want merely because you think it would be good for him. <cite><span style='font-family:"Verdana","sans-serif"'> &nbsp;Robert A. Heinlein</span></cite></span><span style='font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p><span style='font-size:13.5pt'><a href="http://cts.vresp.com/c/?TaxThink/6de5538f54/7bc87d807d/33e3ae6a67/affid=936914">Get your free subscription to Insight of the Day&gt;&gt;</a></span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'> <o:p></o:p></span></p> </td> </tr> </table> </td> <td width=217 valign=top style='width:162.75pt;background:#E2B653;padding: 0in 0in 0in 3.75pt'> <div align=center> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=227 style='width:170.25pt;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:5.25pt 5.25pt 5.25pt 5.25pt'> <p class=MsoNormal align=center style='text-align:center'><span style='font-family:"Trebuchet MS","sans-serif";mso-fareast-font-family: "Times New Roman"'><a href="http://cts.vresp.com/c/?TaxThink/6de5538f54/7bc87d807d/7446e79a99"><span style='text-decoration:none;text-underline:none'><img border=0 width=222 height=241 id="_x0000_i1026" src="http://img.pcdn.vresp.com/media/a/e/8/ae887556f4/6de5538f54/05c50b93ba/library/new%20cars.JPG" style='height:241px;width:222px' alt="new cars.JPG"></span></a>&nbsp;</span><span style='mso-fareast-font-family:"Times New Roman"'> <o:p></o:p></span></p> <p class=MsoNormal align=center style='text-align:center'><strong><span style='font-size:24.0pt;font-family:"Verdana","sans-serif";mso-fareast-font-family: "Times New Roman"'>Events and Deadlines</span></strong><span style='mso-fareast-font-family:"Times New Roman"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;font-family:"Verdana","sans-serif"'>Time for Year-End Tax Planning</span></strong><span style='font-family:"Verdana","sans-serif"'>&nbsp;</span><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"'>Don't be suprised in April schedule for Year-End Tax Planning now!</span><span style='font-size:13.5pt;font-family:"Verdana","sans-serif"'> </span><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:13.5pt; font-family:"Verdana","sans-serif"'><a href="http://cts.vresp.com/c/?TaxThink/6de5538f54/7bc87d807d/c9f83ed523">More Info</a> </span><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><strong><span style='font-family: "Verdana","sans-serif"'>&nbsp;(480) 948-9510 or </span></strong><strong><span style='font-size:13.5pt;font-family:"Verdana","sans-serif"'><a href="mailto:info@tacpas.com"><span style='font-size:12.0pt'>info@tacpas.com</span></a> </span></strong><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;font-family:"Verdana","sans-serif"'>Year-End S Corporation Payroll Free Teleconfrence.</span></strong><span style='font-size:10.0pt; font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"'>All S corporation owners plan on attending this free tele-confrence to be sure you get all of your year-end payroll housekeepng in order</span><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;font-family:"Verdana","sans-serif"'>Tuesday December 1 3:00 pacific time</span></strong><strong><span style='font-family:"Verdana","sans-serif"'>&nbsp;&nbsp;</span></strong></p> <p align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"'>The Deadline for C corporation tax returns with a year end of September 30 or extended C corportaions with a year end of March 31 is</span><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><strong><span style='font-family: "Verdana","sans-serif"'><a href="http://cts.vresp.com/c/?TaxThink/6de5538f54/7bc87d807d/b5bab856ef">Get personal use of company car form needed for year-end payroll</a>&nbsp;</span></strong><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><strong><span style='font-family: "Verdana","sans-serif"'>December 15th </span></strong><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><sup><span style='font-size:10.0pt; 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