There's an article in Marlin magazine (last months) about a similiar scenario. Some of these tournament fishermen are writing off their loses against their "real" earnings. The IRS frowns on this! As a matter of fact they could turn your plan into a disaster and tax you on the market price of your charters. Also setting up a corporation has many hidden costs such as higher commercial insurance rates, lawyer/accountant fees etc. If you want to register the trailer the corporation must own a car as well (in MA)
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