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몇년 이상 세금보고를 한 경력이 있다면 언제부턴가 Itemized Deduction을 물어보는 항목에서 tax preparation fee가 사라진 것을 기억하실 수도 있습니다. 그 바로 밑에는 Other expenses — investment, safe deposit box, etc.라는 항목도 있었는데, 이 investment관련 비용에서 투자관리/투자자문 비용이 예전에는 소득에서 공제가 가능했습니다. 여기에 회계비용이나 변호사 비용도 포함가능했구요. 그런데 2017년에 Tax Cuts and Jobs Act (TCJA)가 입법화되면서 2025년까지 이 항목들이 사라졌습니다. 대체적으로 소득세 bracket도 줄어들고 standard deduction금액도 늘어나서 크게 이슈가 되지 않았는데 장기적으로 재정관리를 하려는 분들에게는 동기부여를 없앤 격이 되었습니다. 개인이나 가족의 재정설계 및 투자자문 비용은 현재 법규로는 소득공제가 안되는 것이 약간 아쉽습니다. 2025년에 TCJA가 만료되면 어떻게 될 지 지켜봐야겠지만, 정치적 영역이라 실제로 2025년 하반기 쯤에 예상이 가능해질 것으로 개인적으로 생각해봅니다.

반면에 자영업인 사업을 운영하는 입장이라면 원래 부터 재정서비스 전반에 걸쳐 business expense로 처리할 수 있었고, 이 부분에 대해서는 꾸준하게 잘 접근하면 taxable income을 줄일 수 있습니다. 세법상으로 자영업 혹은 비즈니스 오너, 혹은 1099 contractor등으로서 Schedule C나 Form 1120, 1120-S나 Form 1065등을 사용해서 세금보고를 하는 경우가 일반적으로 business expense가능한 조건입니다. 

그렇다면 혹시 Personal (개인적) 재정플랜과 사업체 재정자문/플랜을 통합해서 비용으로 처리할 수 있는가에 대해 문의를 하시는 경우도 있는데, 이 부분은 최대한 ‘공과 사’ 구분을 뚜렷하게 해야 추후에 문제가 없을 것입니다. 일반적으로 두개의 advisory agreement를 실행하되, 사업체 쪽으로 커버할 수 있는 부분이 있으면 사전에 구분하는 협의를 거쳐서 문서화하는 것을 추천합니다. 또한 사업체를 start up 하거나 운영하기 위해 tax planning, business consulting등을 중심으로 계약을 체결하는 방법도 가능할 수 있습니다. 어쨌든, 개인적 (personal) 부분의 비용은 소득에서 공제하지 못하지만, 일정 부분이라도 사업자 여건이 갖추어진다면 재정자문 비용의 부담을 좀 줄일 여력이 있을 수도 있으니 문의하시기 바랍니다.

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