{"id":76906,"date":"2025-11-02T17:16:59","date_gmt":"2025-11-02T17:16:59","guid":{"rendered":"https:\/\/wcginc.com\/?p=76906"},"modified":"2026-01-26T16:46:59","modified_gmt":"2026-01-26T16:46:59","slug":"mileage-myths-busted-khan-v-commissioner-puts-landlords-and-small-businesses-on-notice","status":"publish","type":"post","link":"https:\/\/wcginc.com\/blog\/mileage-myths-busted-khan-v-commissioner-puts-landlords-and-small-businesses-on-notice\/","title":{"rendered":"Mileage Myths Busted: Khan v. Commissioner Puts Landlords and Small Businesses on Notice"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-690792b0a361c\" class=\" wd-rs-690792b0a361c wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title img-right \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/p>\n<div class=\"overview\">\n<h2><span class=\"ez-toc-section\" id=\"Overview_of_Mileage_Logs_and_Substantiation\"><\/span>Overview of Mileage Logs and Substantiation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Strict really means strict.<\/strong> The Tax Court wasn\u2019t being poetic \u2014 IRC 274(d) requires exact compliance. Mileage, travel, and mixed-use deductions need contemporaneous logs, receipts, and clear business purpose. No approximations, no \u201cclose enough.\u201d<\/li>\n<li><strong>Cohan doesn\u2019t save sloppy records. <\/strong>The Cohan rule allows estimates for some deductions \u2014 but not for vehicles or travel. If \u00a7274(d) applies, the Court can\u2019t guess on your behalf, no matter how honest you seem.<\/li>\n<li><strong>Representative logs are allowed\u2014but only if credible. <\/strong>The IRS lets you use a \u201crepresentative period\u201d log to annualize mileage, but only if it truly reflects the whole year. Show consistency, back it up with odometer readings, and you\u2019re fine.<\/li>\n<li><strong>Odometer proof seals the deal.<\/strong> A perfect mileage app still needs real-world evidence. Service records, oil-change receipts, or state inspection reports with mileage give your log credibility. Without them, the IRS sees fiction, not fact.<\/li>\n<li><strong>Accountable Plans are your S Corp armor.<\/strong> For S Corp owners, reimbursing mileage through an Accountable Plan is the only route thanks to the Tax Cuts and Jobs Act of 2017. But, this is actually good- the S Corp tax return is a sort of a cloak for your travel expenses.<\/li>\n<\/ul>\n<\/div>\n<p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-690ac1199a7b2\" class=\" wd-rs-690ac1199a7b2 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title img-right \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p><img decoding=\"async\" class=\"alignright wp-image-76932 size-full\" title=\"Mileage Logs\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/076906_2445288_mileage_log_300.jpg\" alt=\"Mileage Logs\" width=\"300\" height=\"200\" \/>If you\u2019ve ever rounded up your mileage for a tax deduction, this one\u2019s for you. The Tax Court just dropped the hammer in <a href=\"https:\/\/wcginc.com\/wp-content\/documents\/taxcourt\/Kahn.v.Commissioner.pdf\" target=\"_blank\" rel=\"noopener\">Safdar S. Khan &amp; Maryam Tahir v. Commissioner (T.C. Summary Op. 2025-5, Feb. 2025)<\/a>, disallowing vehicle and travel deductions for lack of proper substantiation. The takeaway? Guesswork doesn\u2019t count, and the \u201cI\u2019ll fix the log later\u201d approach is dead on arrival. As the Court put it,<\/p>\n<blockquote>\n<p>Petitioners did not maintain adequate books or records that support the claimed expenses under section 274(d).<\/p>\n<\/blockquote>\n<p>Seems simple enough, right? Almost like the Tax Court has a pile of templates and just click click send, next. And with that, the taxpayers\u2019 vehicle and travel deductions evaporated faster than a gas receipt left in the sun and the court played some Queen (and we all know the song they&#8217;d be singing).<\/p>\n<p style=\"padding-left: 40px\"><strong><span style=\"color: #ab9157\">Sidebar:<\/span><\/strong> Before scanners were common after using thermal printing of receipts, people would put receipts in the freezer.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"The_Tax_Court_Case_Backstory\"><\/span>The Tax Court Case Backstory<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Mr. Khan and Ms. Tahir ran a small business and claimed various vehicle, travel, and \u201cother\u201d expenses as deductions. Unfortunately, their documentation was more creative writing than recordkeeping. When the IRS asked for proof, the couple offered generalized explanations and reconstructed spreadsheets. That didn\u2019t cut it.<\/p>\n<p>The court\u2019s conclusion was blunt:<\/p>\n<blockquote>\n<p>Because petitioners failed to satisfy the substantiation requirements of section 274(d) and the rules of section 6001, we cannot apply the Cohan rule to estimate the business use of the automobile or the travel expenses.<\/p>\n<\/blockquote>\n<p>We&#8217;ll get into the Cohan rule, which is quite lovely in a bit. For now, no contemporaneous mileage log, no receipts tied to business purpose, no clear split between personal and business use\u2014no deduction. It\u2019s that simple.<\/p>\n<p>Oh, and for those who don&#8217;t have the entire tax code memorized, here is the language from <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/6001\" target=\"_blank\" rel=\"noopener\">IRC Section 6001<\/a> which basically gives wide latitude for documentation requests-<\/p>\n<p class=\"legalbs\">Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary deems sufficient to show whether or not such person is liable for tax under this title.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"The_Mileage_Deduction_Tax_Law_in_a_Nutshell\"><\/span>The Mileage Deduction Tax Law in a Nutshell<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/274\" target=\"_blank\" rel=\"noopener\">Sections 274(d)<\/a> and 6001 of the Internal Revenue Code require taxpayers to prove their expenses with adequate records. For vehicles, travel, and certain entertainment or \u201clisted property,\u201d the substantiation rules are ironclad. You must document:<\/p>\n<ul>\n<li>The time and date of each expense<\/li>\n<li>The place (where you went)<\/li>\n<li>The business purpose<\/li>\n<li>The amount (or mileage, if applicable)<\/li>\n<\/ul>\n<p>If that information isn\u2019t written down\u2014or captured by an app\u2014when the expense occurs, it doesn\u2019t exist for tax purposes.<\/p>\n<p>This strict substantiation standard is not new, but Khan is a reminder that courts have zero sympathy for creative reconstruction. As we like to tell clients, \u201cYou can\u2019t expense intent.\u201d Yeah, we don&#8217;t really say that, but it made for a catchy tagline.<\/p>\n<p>According to Black\u2019s Law Dictionary (11th edition, 2019), the term \u201cstrict\u201d is defined as:<\/p>\n<blockquote>\n<p>strict, adj. Characterized by exactness or precision; requiring rigid compliance; leaving no room for deviation or relaxation.<\/p>\n<\/blockquote>\n<p>In legal usage, strict is often paired with standards like strict liability, strict construction, or strict compliance, meaning the rule or requirement must be followed exactly as written, without flexibility or allowance for intent, approximation, or substantial compliance. Drug and alcohol policy for the airlines, for example, have a strict compliance- meaning, the airlines don&#8217;t care how the drug got into your body. It&#8217;s there. End of story.<\/p>\n<p>So when the Tax Court refers to the \u201cstrict substantiation requirements\u201d under IRC Section 274(d), it literally means the taxpayer must meet the precise, detailed evidentiary requirements \u2014 time, place, business purpose, and amount \u2014 with no leeway for estimates or partial compliance.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Corroboration_of_Odometer_Readings\"><\/span>Corroboration of Odometer Readings<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The IRS expects \u2014 and the Tax Court routinely looks for \u2014 corroboration of mileage totals through objective evidence such as odometer readings from service invoices, oil changes, state inspection reports, or dealer maintenance records.\u00a0IRS examiners are trained to ask for this. The IRS in various audit technique guides and manuals basically say this-<\/p>\n<blockquote>\n<p>Verify odometer readings through repair invoices, oil-change stickers, or inspection slips to substantiate total miles driven.<\/p>\n<\/blockquote>\n<p>So even a perfect mileage app or mileage log is incomplete if it doesn\u2019t reconcile to something tangible.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-690ac1d859aca\" class=\" wd-rs-690ac1d859aca wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"What_About_the_Cohan_Rule\"><\/span>What About the Cohan Rule?<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Ah yes, the famous <a href=\"https:\/\/www.law.cornell.edu\/wex\/cohan_rule\" target=\"_blank\" rel=\"noopener\">Cohan v. Commissioner rule<\/a> from 1930. It says the court can estimate a tax deduction if a taxpayer clearly incurred an expense but lacks full documentation. It\u2019s the \u201cwe\u2019ll take your word\u2014partly\u201d rule.<\/p>\n<p>Here\u2019s the catch: the Cohan rule does not apply to expenses covered by IRC Section 274(d). Congress decided long ago that mileage, travel, meals, and entertainment require strict proof\u2014no guessing, no estimation, no \u201cclose enough.\u201d In other words, you can guesstimate office supplies, but not business miles.<\/p>\n<p>So when taxpayers argue, \u201cBut we obviously used the car for business,\u201d the court responds, \u201cGreat\u2014show us the log.\u201d Khan couldn\u2019t, and that\u2019s the end of the road.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Representative_Period_Annualization\"><\/span>Representative Period Annualization<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The IRS can allow annualizing mileage under certain conditions, but it\u2019s a narrow and carefully defined exception, not a substitute for full-year contemporaneous logs. The IRS acknowledges that maintaining a daily log for 365 days may not be practical, and so it permits using a representative sample \u2014 usually a contemporaneous 90-day (or longer) log \u2014 if it\u2019s truly representative of the vehicle\u2019s use throughout the year.<\/p>\n<p><a href=\"https:\/\/www.irs.gov\/publications\/p463\" target=\"_blank\" rel=\"noopener\">IRS Publication 463 (Travel, Gift, and Car Expenses, 2024)<\/a> reads in part-<\/p>\n<blockquote>\n<p>If you use your vehicle for both business and personal purposes, you must keep records showing the business miles. You can use a sample period (such as a representative month) to determine the business-use percentage if you can show that the sample period is typical of the entire year.<\/p>\n<\/blockquote>\n<p><img decoding=\"async\" class=\"alignleft size-full wp-image-67003\" title=\"Representative Period Annualization\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/066948_2355123235_october_book_updates_300.jpg\" alt=\"Representative Period Annualization\" width=\"300\" height=\"200\" \/>That\u2019s the key phrase: \u201cif you can show that the sample period is typical.\u201d As such, if your log demonstrates consistent use and nothing material changes (like a new client, new route, or different workload), you may annualize by multiplying that representative sample to cover the year. Keep in mind two prongs to this approach-<\/p>\n<ul>\n<li>You must still have a log that is incredibly detailed and accurate, AND<\/li>\n<li>You must prove that the representative period truly represents the entire year if annualized.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Why_This_Matters_for_Small_Businesses\"><\/span>Why This Matters for Small Businesses<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For small business owners, and landlords alike, vehicle and travel deductions are the top two areas that collapse under IRS scrutiny. People keep receipts in glove boxes, jot notes on napkins, or worse\u2014try to reconstruct mileage at year-end. That\u2019s like building a logbook from Google Maps and good intentions.<\/p>\n<p>For those operating S Corps the safest approach (and only approach) is an Accountable Plan. It allows you to reimburse yourself for legitimate mileage and expenses, pushing the tax deduction to the business return instead of your personal one. If your vehicle is personally owned, pay yourself the IRS standard mileage rate (70 cents per mile for the 2025 tax year) and keep a clear log of business miles. Done right, it\u2019s clean, compliant, and defensible.<\/p>\n<p style=\"padding-left: 40px\"><span style=\"color: #ab9157\"><strong>Sidebar:<\/strong><\/span> Why is Accountable Plan. or APlan in WCG parlance, safest? S Corps have a 0.1 to 0.3% audit rate versus your Schedule C and Form 1040 (individual tax return) which could easily be 4% to 8%, and could be higher with increased travel deductions. Why is the only approach? As an S Corp shareholder, you are paid a W-2 wage. There is not a place on your 1040 tax return to deduct expenses against your W-2 (this ended with Tax Cuts and Jobs Act of 2017).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Why_Landlords_Should_Care_Too\"><\/span>Why Landlords Should Care Too<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u201cWait,\u201d you might say, \u201cI\u2019m just a landlord, not a business owner.\u201d Sorry, the same rules apply. If you\u2019re driving to your rental property, meeting contractors, or picking up supplies, that\u2019s a business activity under IRC Section 274(d).<\/p>\n<p>Our <a title=\"Rental Property Book\" href=\"https:\/\/wcginc.com\/business-services\/book\/\">rental property book<\/a> puts it this way: treat your vehicle like a business vehicle if you use it for property management. That means documenting every trip: date, destination, business purpose, and mileage. A scribble like \u201crental errands\u201d doesn\u2019t cut it.<\/p>\n<p>Landlords often get tripped up by mixed-use vehicles\u2014the family SUV that doubles as the \u201cproperty manager car.\u201d You can\u2019t just call it 50% business because it \u201cfeels right.\u201d You need evidence. Keep a log showing which trips were for rentals and which were personal. The business percentage determines how much of your mileage, gas, insurance, and maintenance is deductible. Without proof, you risk losing it all\u2014just like Khan.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mixed-Use_Means_Mixed_Risk\"><\/span>Mixed-Use Means Mixed Risk<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vehicles are magnets for IRS attention because they\u2019re easy to abuse (yes, yes, everyone else but now you, we get it). Everyone drives somewhere every day, so distinguishing personal from business use matters. A dedicated business vehicle (titled in the business and used solely for work) is clean. A mixed-use vehicle is not a red flag, but it requires careful documentation and good habits.<\/p>\n<p>Khan reminds us that when you blur the line, the IRS sees only gray\u2014and gray turns to red ink. The court specifically rejected estimates or blanket percentages. \u201cMostly business use\u201d isn\u2019t evidence; it\u2019s wishful thinking.<\/p>\n<p>The rule is simple: if you want the deduction, act like an auditor\u2019s watching.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"WCGs_Practical_Tips_So_You_Dont_Become_a_Khan\"><\/span>WCG\u2019s Practical Tips (So You Don\u2019t Become a Khan)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Use a mileage-tracking app. MileIQ, TripLog, Everlance\u2014take your pick. They automatically log date, route, and distance. You just tag each trip as business or personal, and then add a note. You MUST add the note on why it is business.<\/li>\n<li>Keep receipts with context. For vehicles that are 100% business use, a gas or toll receipt is worthless without knowing why you incurred it. Write \u201ctrip to 456 Elm St. rental for repairs\u201d on the receipt.<\/li>\n<li>Separate business and personal. If you can swing it, dedicate a vehicle for business use. If not, track the split with precision. Dedicate rental use can be a challenge unless you have several. Read more about <a title=\"Buying a Car For Your Rental Property\" href=\"https:\/\/wcginc.com\/kb-rental-property\/buying-a-car-for-the-rental-property\/\">buying a business vehicle for your rental properties<\/a>.<\/li>\n<li>Document travel purpose. For flights, lodging, or meals on the road, include the \u201cwhy.\u201d \u201cMet property manager for 123 Elm Street\u201d beats \u201cVegas meeting.\u201d<\/li>\n<li>Audit yourself quarterly. Pretend you\u2019re the IRS\u2014open your own records and see if you\u2019d believe your own story.<\/li>\n<\/ul>\n<p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner content_placement=&#8221;middle&#8221; el_class=&#8221;client-review-secs box&#8211;card&#8221; woodmart_css_id=&#8221;672e712482714&#8243; responsive_spacing=&#8221;eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzJlNzEyNDgyNzE0Iiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=&#8221; mobile_bg_img_hidden=&#8221;no&#8221; tablet_bg_img_hidden=&#8221;no&#8221; woodmart_parallax=&#8221;0&#8243; woodmart_gradient_switch=&#8221;no&#8221; woodmart_box_shadow=&#8221;no&#8221; wd_z_index=&#8221;no&#8221; woodmart_disable_overflow=&#8221;0&#8243; row_reverse_mobile=&#8221;0&#8243; row_reverse_tablet=&#8221;0&#8243;][vc_column_inner width=&#8221;1\/3&#8243; woodmart_css_id=&#8221;671780b35b49a&#8221; parallax_scroll=&#8221;no&#8221; woodmart_sticky_column=&#8221;false&#8221; wd_collapsible_content_switcher=&#8221;no&#8221; wd_column_role_offcanvas_desktop=&#8221;no&#8221; wd_column_role_offcanvas_tablet=&#8221;no&#8221; wd_column_role_offcanvas_mobile=&#8221;no&#8221; wd_column_role_content_desktop=&#8221;no&#8221; wd_column_role_content_tablet=&#8221;no&#8221; wd_column_role_content_mobile=&#8221;no&#8221; mobile_bg_img_hidden=&#8221;no&#8221; tablet_bg_img_hidden=&#8221;no&#8221; woodmart_parallax=&#8221;0&#8243; woodmart_box_shadow=&#8221;no&#8221; responsive_spacing=&#8221;eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzE3ODBiMzViNDlhIiwic2hvcnRjb2RlIjoidmNfY29sdW1uX2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=&#8221; wd_z_index=&#8221;no&#8221;]\t\t<div id=\"wd-69078c80eda1b\" class=\"wd-image wd-wpb wd-rs-69078c80eda1b text-left \">\n\t\t\t\n\t\t\t<img decoding=\"async\" width=\"300\" height=\"150\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/294610_2250481699_rental_property_tax_deductions_300-1.jpg\" class=\"attachment-full size-full\" alt=\"tax deduction\" \/>\n\t\t\t\t\t<\/div>\n\t\t[\/vc_column_inner][vc_column_inner width=&#8221;2\/3&#8243; woodmart_css_id=&#8221;671780c0415fb&#8221; parallax_scroll=&#8221;no&#8221; woodmart_sticky_column=&#8221;false&#8221; wd_collapsible_content_switcher=&#8221;no&#8221; wd_column_role_offcanvas_desktop=&#8221;no&#8221; wd_column_role_offcanvas_tablet=&#8221;no&#8221; wd_column_role_offcanvas_mobile=&#8221;no&#8221; wd_column_role_content_desktop=&#8221;no&#8221; wd_column_role_content_tablet=&#8221;no&#8221; wd_column_role_content_mobile=&#8221;no&#8221; mobile_bg_img_hidden=&#8221;no&#8221; tablet_bg_img_hidden=&#8221;no&#8221; woodmart_parallax=&#8221;0&#8243; woodmart_box_shadow=&#8221;no&#8221; responsive_spacing=&#8221;eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzE3ODBjMDQxNWZiIiwic2hvcnRjb2RlIjoidmNfY29sdW1uX2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=&#8221; wd_z_index=&#8221;no&#8221;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-69078cb1e9af4\" class=\" wd-rs-69078cb1e9af4 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none with-btn box-btn-static \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\">Accountable Plan Reimbursements<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>An Accountable Plan allows businesses to reimburse employees including S Corp shareholders for business expenses without the reimbursements being considered taxable income by the IRS.<\/p>\n<\/div>\n\n\t\t\t\t\t\t<div class=\"info-btn-wrapper\"><div id=\"wd-6a31b56040fb8\" class=\"  wd-button-wrapper text-left\"><a href=\"https:\/\/wcginc.com\/business-services\/accountable-plan\/\" title=\"\" target=\"_blank\" class=\"btn btn-style-default btn-shape-rectangle btn-size-default\">Learn More<\/a><\/div><\/div>\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][\/vc_row_inner]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-69078ab425d93\" class=\" wd-rs-69078ab425d93 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title img-right \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"A_Broader_Lesson_About_Recordkeeping\"><\/span>A Broader Lesson About Recordkeeping<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Khan isn\u2019t just about mileage. It\u2019s about habits. IRC Section 6001 requires taxpayers to keep records that substantiate any deduction. The court has said it for decades: deductions are a matter of legislative grace, not entitlement. You don\u2019t get them automatically\u2014you earn them with documentation.<\/p>\n<p>You can\u2019t hand the court a shoebox of receipts and say, \u201cWe drove a lot.\u201d That\u2019s not substantiation\u2014that\u2019s a scrapbook. So whether you\u2019re running an S Corp, flipping houses, or managing a few rentals, stop guessing. Keep logs, make reimbursements properly, and treat your records as part of doing business\u2014not an afterthought.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<style data-type=\"vc_shortcodes-custom-css\">#wd-6890b4324532b .info-box-title{line-height:40px;font-size:30px;color:#473d3c;}#wd-6890b4324532b .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-6859447a670f5 .info-box-title{line-height:40px;font-size:30px;color:#473d3c;}#wd-6859447a670f5 .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-6915e1cb09307 .info-box-title{line-height:40px;font-size:30px;color:#473d3c;}#wd-6915e1cb09307 .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}@media (max-width: 1199px) {#wd-6890b4324532b .info-box-title{line-height:34px;font-size:24px;}#wd-6890b4324532b .info-box-inner{line-height:24px;font-size:14px;}#wd-6859447a670f5 .info-box-title{line-height:34px;font-size:24px;}#wd-6859447a670f5 .info-box-inner{line-height:24px;font-size:14px;}#wd-6915e1cb09307 .info-box-title{line-height:34px;font-size:24px;}#wd-6915e1cb09307 .info-box-inner{line-height:24px;font-size:14px;}}@media (max-width: 767px) {#wd-6890b4324532b .info-box-title{line-height:28px;font-size:18px;}#wd-6890b4324532b .info-box-inner{line-height:24px;font-size:14px;}#wd-6859447a670f5 .info-box-title{line-height:28px;font-size:18px;}#wd-6859447a670f5 .info-box-inner{line-height:24px;font-size:14px;}#wd-6915e1cb09307 .info-box-title{line-height:28px;font-size:18px;}#wd-6915e1cb09307 .info-box-inner{line-height:24px;font-size:14px;}}<\/style><div class=\"wpb-content-wrapper\">[vc_row el_class=\"career--pack\" woodmart_css_id=\"68128d31b2822\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2ODEyOGQzMWIyODIyIiwic2hvcnRjb2RlIjoidmNfcm93IiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\"][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6890b4324532b\" class=\" wd-rs-6890b4324532b wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title img-right \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Taxpayers_Comprehensive_Guide_to_LLCs_and_S_Corps\"><\/span>Taxpayer&#8217;s Comprehensive Guide to LLCs and S Corps<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p><strong><img decoding=\"async\" class=\"alignnone size-full wp-image-41845\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/LLC-and-S-Corp-Web-and-Social-GFX-2025_350-250x300-3.webp\" alt=\"S Corp Book\" width=\"250\" height=\"300\" \/>WCG CPAs &amp; Advisors<\/strong>\u00a0and Jason Watson, CPA, have released the\u00a0<strong>2025 Edition<\/strong>\u00a0of Taxpayer\u2019s Comprehensive Guide to LLCs and S Corps. Over 400 pages of pure pleasure! This edition has updated 2025 data such as IRA and 401k limits including Social Security wage limits, but it also has a bunch of new information spread out various chapters such as customized multi-entity structures, expanded reasonable shareholder salary sections, more tax reduction mechanics among various little tidbits gleaned from hundreds of small business consultations. Riveting!<\/p>\n<p>It is available in paperback for $49.95 from\u00a0<a class=\"broken_link\" href=\"https:\/\/wcginc.com\/amazon\" target=\"_blank\" rel=\"noopener\">Amazon<\/a>\u00a0and as an eBook for\u00a0<a class=\"broken_link\" href=\"https:\/\/wcginc.com\/kindle\" target=\"_blank\" rel=\"noopener\">Kindle<\/a>\u00a0for $39.95. Our book is also available for purchase as a PDF from\u00a0<a href=\"https:\/\/wcginc.com\/pdf\" target=\"_blank\" rel=\"noopener\">ClickBank<\/a>\u00a0for $29.95. Why do we all love 95 cents? We all know that 39.95 is really 40 bucks. At least we are not like gas stations\u2026 $39.949. Silly! Yet we digress. Apple iBook, Barnes and Noble Nook, among others are not utilized since their format is challenging to make mini updates here and there.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6859447a670f5\" class=\" wd-rs-6859447a670f5 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title img-right \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Avoid_Self-Employment_Taxes\"><\/span>Avoid Self-Employment Taxes<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>How can I avoid self-employment taxes? This simple question was the inspiration for creating an article describing the benefits of an S Corporation. That original article, which was about four pages long, quickly became a series of Knowledge Base articles on the WCG website. The articles touched on basic topics such as how to elect S Corp status, shareholder payroll, reasonable salary determination and liability protection. Those broad topics demanded much more information, both horizontally by spanning into more related issues, and vertically by digging deeper into the granular yet riveting levels of the tax code. Beyond general S Corp benefits, our book will show you-<\/p>\n<ul>\n<li>Entity Structures and <a href=\"https:\/\/wcginc.com\/business-formation-services\/multi-entity-business-structures\/\" target=\"_blank\" rel=\"noopener\">Custom Multi-Entity Arrangements<\/a> for Tax Efficiency<\/li>\n<li>Deal Structures, <a href=\"https:\/\/wcginc.com\/kb\/operating-agreements\/\" target=\"_blank\" rel=\"noopener\">Operating Agreements<\/a><\/li>\n<li>The Fallacy of Nevada Corps<\/li>\n<li>State Taxes, Nexus, FBA Problems, and Liability<\/li>\n<li>S Corp Benefits, Tax Savings<\/li>\n<li><a href=\"https:\/\/wcginc.com\/kb\/avoiding-or-reducing-self-employment-se-taxes\/\" target=\"_blank\" rel=\"noopener\">Avoiding Self-Employment Taxes<\/a><\/li>\n<li><a href=\"https:\/\/wcginc.com\/kb\/chapter-4-introduction\/\" target=\"_blank\" rel=\"noopener\">The 185 Reasons an S Corp or LLC Might Stink<\/a><\/li>\n<li>Forming and Operating an S Corp<\/li>\n<li><a href=\"https:\/\/wcginc.com\/kb\/electing-s-corp-filing-status-retroactive-for-2025\/\" target=\"_blank\" rel=\"noopener\">Late S Corp Election Back to January<\/a><\/li>\n<li>Determining <a href=\"https:\/\/wcginc.com\/kb\/reasonable-s-corp-salary-theory\/\" target=\"_blank\" rel=\"noopener\">Reasonable S Corp Shareholder Salary<\/a><\/li>\n<li>Section 199A Business Tax Deduction<\/li>\n<li><a href=\"https:\/\/wcginc.com\/kb\/chapter-11-introduction\/\" target=\"_blank\" rel=\"noopener\">Business Tax Deductions<\/a>, Fringe Benefits, <a href=\"https:\/\/wcginc.com\/kb\/putting-your-kids-on-the-payroll\/\">Putting Kids on Payroll<\/a> and Cars<\/li>\n<li><a href=\"https:\/\/wcginc.com\/kb\/accountable-plan-requirements\/\" target=\"_blank\" rel=\"noopener\">Accountable Plan Reimbursements<\/a>, Handling <a href=\"https:\/\/wcginc.com\/kb\/taking-shareholder-distributions\/\" target=\"_blank\" rel=\"noopener\">Shareholder Distributions<\/a><\/li>\n<li>Properly Paying for Health Insurance<\/li>\n<li><a href=\"https:\/\/wcginc.com\/kb\/retirement-planning-within-your-small-business\/\" target=\"_blank\" rel=\"noopener\">Small Business Retirement Planning<\/a> with Your Small Business<\/li>\n<\/ul>\n<p>This book is written with the general taxpayer in mind. Too many resources simply regurgitate complex tax code without explanation. While in some cases tax code and court opinions are duplicated verbatim because of precision of the words, this book strives to explain many technical concepts in layperson terms with some added humor and opinions. We believe you will find this book educational as well as amusing.<\/p>\n<p>Each week we receive several phone calls and emails from small business owners and other CPAs across the country who have read our\u00a0<strong>Taxpayer\u2019s Comprehensive Guide to LLCs and S Corps<\/strong>\u00a0and praised the wealth of information. Regardless of your current situation, whether you are considering starting your own business or entertaining a contracting gig, or you are an experienced business owner, the contents of this book are for you.<\/p>\n<p><em>While this book\u2019s origins were based on reducing self-employment taxes through an S Corporation election, it has dramatically expanded to sound business advice from entity structures to operational considerations to business tax deductions and retirement planning.<\/em><\/p>\n<p>Enjoy! And please send us all comments, hang-ups and static. This book is as much yours as it is ours, except the tiny royalty part- that\u2019s ours. Stop by and we\u2019ll buy you a beer with the pennies.<\/p>\n<p>While we have you, please check out our rental property book aimed at real estate investors, <a href=\"https:\/\/wcginc.com\/business-services\/book\/\" target=\"_blank\" rel=\"noopener\">I Just Got A Rental, What Do I Do?<\/a><\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6915e1cb09307\" class=\" wd-rs-6915e1cb09307 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title img-right \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"How_To_Purchase_Our_S_Corp_Book\"><\/span>How To Purchase Our S Corp Book<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>If you buy our 430-page book and think that we didn\u2019t help you understand small business tax law or the benefits of S corporations, let us know. We never want you to feel like you wasted your money. If you are ready to add some insightful reading into your day, click on one of the preferred formats. Amazon is processed by Amazon, and the PDF is safely processed by ClickBank who will email you the PDF as an attachment.<\/p>\n<table class=\"purchase-table\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><a href=\"\/amazon\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-6657 aligncenter\" style=\"float: none;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/amazon-imageresized.png.webp\" alt=\"S Corp Book Amazon\" width=\"50\" height=\"50\" \/><\/a><\/td>\n<td style=\"text-align: center;\"><a href=\"\/kindle\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-6658\" style=\"float: none;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/kindle-imageresized.png.webp\" alt=\"S Corp Book Kindle\" width=\"50\" height=\"50\" \/><\/a><\/td>\n<td style=\"text-align: center;\"><a href=\"\/pdf target=\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-6659 aligncenter\" style=\"float: none;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/PDFresized.png.webp\" alt=\"S Corp Book PDF\" width=\"50\" height=\"50\" \/><\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>$49.95<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>$39.95<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>$29.95<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column][\/vc_row]<\/div>[\/vc_column][\/vc_row][vc_row disable_element=&#8221;yes&#8221; woodmart_css_id=&#8221;68e45c5ed6ef8&#8243; responsive_spacing=&#8221;eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2OGU0NWM1ZWQ2ZWY4Iiwic2hvcnRjb2RlIjoidmNfcm93IiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=&#8221; mobile_bg_img_hidden=&#8221;no&#8221; tablet_bg_img_hidden=&#8221;no&#8221; woodmart_parallax=&#8221;0&#8243; woodmart_gradient_switch=&#8221;no&#8221; woodmart_box_shadow=&#8221;no&#8221; wd_z_index=&#8221;no&#8221; woodmart_disable_overflow=&#8221;0&#8243; row_reverse_mobile=&#8221;0&#8243; row_reverse_tablet=&#8221;0&#8243;][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-672e8399ded8d\" class=\" wd-rs-672e8399ded8d wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title box-title-style-default wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Professional_Consultation\"><\/span>Professional Consultation<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Did you want to chat about this? Do you have any questions for us? 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Our job remains being professionally detached, giving you information and letting you decide within our ethical guidelines and your risk profiles.<\/p>\n<p>We see far too many crazy schemes and half-baked ideas from attorneys and wealth managers. In some cases, they are good ideas. In most cases, all the entities, layering and mixed ownership is only the illusion of precision. As Chris Rock says, just because you can drive your car with your feet doesn\u2019t make it a good idea. In other words, let\u2019s not automatically convert \u201cyou can\u201d into \u201cyou must.\u201d<\/p>\n<p><strong>Let\u2019s chat so you can be smart about it.<\/strong><\/p>\n<p>We typically schedule a 20-minute complimentary quick chat with one of our Partners or our amazing Senior Tax Professionals to determine if we are a good fit for each other, and how an engagement with our team looks. Tax returns only? Business advisory? Tax strategy and planning? 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