MEDOWSCPA.COM- A Blog for the Self-Employed & Small Business Owners

Everyone wants small businesses to grow, provide jobs and expand beyond the start up stage.

But growth is difficult. For instance, you may face a particularly vulnerable time when your business outgrows the den or extra bedroom and moves into outside office space. Another tricky period comes about when you hire your first employees.

Let’s start with some tips for the first scenario. Going from a home office, where you probably had very little overhead, to being an employer paying rent and salaries, is a big step. While a company is ramping up, it’s not surprising for it to post a loss. The key is for you – as the entrepreneur – to anticipate that loss and plan for how to cope with it.

Before you move your growing company to an outside office, set aside enough revenue to cover your lease or rent payment for the first six months or a year. If you can’t do that, consider starting with the stepping stone of temporary office space, which can be rented a couple of days or weeks a month and on an as-needed basis for meetings. That’s a good way to test the waters and see whether you like working in an outside office – not to mention whether your operating budget can handle the extra expense.

Similarly, before you hire full-time employees, think about using a temp agency or contracting with a freelancer part-time.

Before you make any major moves with your business, particularly those with substantial financial impacts, it pays to sit down with your accountant and do a detailed projection for the immediate future, including a revenue forecast, a list of variable and fixed expenses and an anticipated profit figure. In your revenue forecast, list the absolute minimum figure alongside the likely revenue and the ideal revenue you expect, so you’ll have a projected range to work with.

Be very conservative in estimating whether your company can handle major growth or whether you ought to hold back and wait for better timing. The main thing to remember is that while growing your company should be your ultimate goal, you must plan, plan, plan before you take those first crucial steps.

Jonathan Medows, CPA

MEDOWS CPA, PLLC

About MEDOWS CPA, PLLC: We are a boutique CPA firm located in New York City  (Manhattan), dedicated to helping small business owners and individuals.  In addition, we also provide CPA services to people outside of the state and country.

http://www.medowscpa.com

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Many entrepreneurs hold dear the dream of starting their own, unique company that embodies everything they have learned about the ideal business, whether it be a retail shop, a manufacturing firm or a service agency.

But other people who want to own their own businesses aren’t as particular about starting from the ground up. If you have some capital, or access to it, and you don’t relish the uncertainty of starting an outfit from scratch, you might consider buying a business that’s already operating successfully.

In our current economic recession, many business owners are selling for much less than they might have settled for a couple of years ago. This is a time to pick up a bargain business – if you are smart enough to identify the right firm for you and do the research required to make sure it’s viable.

Buying an established business can be a good alternative as long as you keep in mind that just because a company is doing well in the present, you can’t sit back and put it on autopilot once you purchase it. Small businesses – even those that are well-established – are inherently risky propositions, and always take a great deal of hard work and dedication to succeed.

Many times, a small company is only as strong as the person who established it and built it from the ground up. That’s because the founder spent years establishing an intricate series of vendor, supplier and customer relationships that can dry up surprisingly quickly when that person is no longer running the show.

Before you make an offer on a business that’s for sale, make certain that you do careful due diligence on it with the help of an experienced business broker and accountant on your side. Most entrepreneurs whose companies are on the auction block will not talk to prospective buyers unless they’re using a professional, since confidentiality and due diligence are so important during the sales process.

Find out why the owner is leaving: Is there a legitimate reason, or is there a possibility he or she wants to dump a losing proposition while there’s still time? Don’t let anyone unload a turkey on you because you didn’t have the smarts or the time to have the company’s books examined by a professional.

You can find “business for sale” listings are many online sites, including M&A Marketplace, http://www.mergernetwork.com, BizBuySell, http://www.bizbuysell.com, and BusinessesForSale, http://www.businessesforsale.com.

Try the International Business Brokers Association, www.ibba.org, to find a business broker who has a track record of helping other individuals buy companies in the same industry you’re exploring. Be aware that the process of buying a business can take several months – possibly up to two years – but once you get the right fit, it can be very rewarding, and financially lucrative.

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http://taxblog.medowscpa.com

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Metropolitan Commuter Transportation Mobility Tax (MCTMT)

The metropolitan commuter transportation mobility tax (MCTMT) is a new tax imposed on certain employers and self-employed individuals engaging in business within the metropolitan commuter transportation district (MCTD). This department administers the tax for the Metropolitan Transportation Authority. (The MCTD includes the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island), Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester.)

For those with payrolls, this tax will be collected as part of the New York State payrolls.

For those who are members of partnerships, LLC or self-employed there are additional filing requirements. The tax is .34% (.0034) of your total net earnings from self-employment allocated to the MCTD for the tax year when self-employment earnings (i.e. for partners or members of LLC who are active member of self-employed individuals) are in excess of $10,000. The state is requiring:

  • For tax year 2009, your estimated tax payments are due as follows:
Period Due date
January 1, 2009 to September 30, 2009* November 2, 2009
October 1, 2009 to December 31, 2009* February 1, 2010
  • For tax years after 2009, pay estimated tax for each quarter as follows:
Quarter Due date
January 1 to March 31 April 30
April 1 to June 30 July 31
July 1 to September 30 October 31
October 1 to December 31 January 31

In addition, the state now requires a separate tax return to account for this tax. The return for 2009 will be due by April 30, 2010.

The state is currently developnig the forms required for the estimated tax and for this new tax return.

We will of course be able to assist you with this.

Jonathan Medows, CPA

MEDOWS CPA, PLLC

http://www.medowscpa.com

http://taxblog.medowscpa.com

info@medowscpa.com

Extension Deadlines

BUSINESS TAX RETURNS

Corporate, Partnership and Multi-Member LLC tax returns on extension are due by SEPTEMBER 15, 2009 (this is a change from last year).

PERSONAL TAX RETURNS

The due date is October 15, 2009.

If your tax return is on extension and it is needed to be prepared please contact us.

Estimated Taxes

Estimated taxes for the third quarter are due by September 15, 2009. If you need our assistance with this we are requesting you contact us in August if possible as we expect to be very busy in the first half of September managing the business tax returns on extension.

Jonathan Medows, CPA

MEDOWS CPA, PLLC

About MEDOWS CPA, PLLC: We are a boutique CPA firm located in New York City  (Manhattan), dedicated to helping small business owners and individuals.  In addition, we also provide CPA services to people outside of the state and country.

http://www.medowscpa.com

http://taxblog.medowscpa.com

info@medowscpa.com