119 lines
4.3 KiB
Text
119 lines
4.3 KiB
Text
---
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// TaxDeductibilityNotice — in-page notice that our compliance filing
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// services are deductible as ordinary and necessary business expenses
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// under IRC § 162.
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//
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// Placement: near the price on every order page. Drop in via
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// <TaxDeductibilityNotice />. No props — same copy everywhere.
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//
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// Authority (last verified 2026): the service fees we charge qualify as
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// "legal and professional services" and "licenses and regulatory fees"
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// expense categories for US business filers. Reports on:
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// - Schedule C (sole proprietors): Line 17 "Legal and professional
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// services" OR Line 27a "Other expenses" with the description
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// "Regulatory compliance filings (FCC/USAC)"
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// - Form 1120 (C corps): Line 26 "Other deductions" itemized as
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// "Legal and professional services" or "Regulatory filing fees"
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// - Form 1120-S (S corps): Line 19 "Other deductions" — same itemization
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// - Form 1065 (partnerships): Line 20 "Other deductions"
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// Not tax advice; customer should confirm with their CPA.
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---
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<aside class="pw-taxdeduct" role="note" aria-label="Tax deductibility">
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<div class="pw-taxdeduct-head">
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<strong>Tax deductible.</strong>
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<span class="pw-taxdeduct-sub">
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This fee is an ordinary and necessary business expense under IRC § 162.
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</span>
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</div>
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<details class="pw-taxdeduct-details">
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<summary>How to deduct it</summary>
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<div class="pw-taxdeduct-body">
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<p>
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Regulatory filing service fees are deductible as a business expense on
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your return for the year you pay them. Where it goes depends on your
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entity type:
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</p>
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<ul>
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<li>
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<strong>Sole proprietor / single-member LLC (Schedule C):</strong>
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Line 17 "Legal and professional services" OR Line 27a "Other
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expenses" (describe as "Regulatory compliance filings").
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</li>
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<li>
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<strong>C-corporation (Form 1120):</strong> Line 26 "Other
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deductions" — itemize as "Legal and professional services" on
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the attached statement.
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</li>
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<li>
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<strong>S-corporation (Form 1120-S):</strong> Line 19 "Other
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deductions" — same itemization.
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</li>
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<li>
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<strong>Partnership (Form 1065):</strong> Line 20 "Other
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deductions."
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</li>
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</ul>
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<p class="pw-taxdeduct-note">
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Keep your receipt / invoice from us with your tax records — the
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IRS wants documentation showing the service, amount paid, and
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why it's related to your trade or business. We email an itemized
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receipt after payment; your portal also keeps a permanent copy.
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</p>
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<p class="pw-taxdeduct-disclaimer">
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This is general information, not tax advice. Confirm with your
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CPA or tax advisor — deductibility can depend on your specific
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tax situation.
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</p>
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</div>
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</details>
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</aside>
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<style>
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.pw-taxdeduct {
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margin: 0.75rem 0 1.25rem;
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padding: 0.6rem 0.9rem;
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background: #ecfdf5;
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border-left: 3px solid #059669;
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border-radius: 0 6px 6px 0;
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font-size: 0.88rem;
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color: #065f46;
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max-width: 48rem;
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}
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.pw-taxdeduct-head strong { color: #064e3b; }
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.pw-taxdeduct-sub { color: #065f46; margin-left: 0.35rem; }
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.pw-taxdeduct-details { margin-top: 0.35rem; }
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.pw-taxdeduct-details > summary {
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cursor: pointer; font-weight: 600; color: #047857;
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font-size: 0.82rem;
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list-style: none;
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padding: 0.1rem 0;
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}
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.pw-taxdeduct-details > summary::-webkit-details-marker { display: none; }
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.pw-taxdeduct-details > summary::before {
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content: "▸ "; color: #059669; margin-right: 0.1rem;
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display: inline-block; transition: transform 0.15s;
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}
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.pw-taxdeduct-details[open] > summary::before { content: "▾ "; }
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.pw-taxdeduct-body {
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padding: 0.5rem 0 0.25rem;
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font-size: 0.85rem;
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line-height: 1.55;
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}
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.pw-taxdeduct-body p { margin: 0.4rem 0; }
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.pw-taxdeduct-body ul { margin: 0.4rem 0; padding-left: 1.25rem; }
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.pw-taxdeduct-body li { margin: 0.25rem 0; }
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.pw-taxdeduct-note {
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background: rgba(255, 255, 255, 0.55);
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padding: 0.4rem 0.6rem; border-radius: 4px;
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margin: 0.5rem 0;
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font-size: 0.82rem;
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}
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.pw-taxdeduct-disclaimer {
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font-size: 0.78rem; color: #047857;
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font-style: italic;
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border-top: 1px dashed #a7f3d0;
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padding-top: 0.35rem;
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margin-top: 0.5rem;
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}
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</style>
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