Calling all CPAs, tax attorneys, etc

Well, it’s tax season, and looking ahead to next year, the wife and I are looking at Schedule C deductions. I’ve got this idea, and I’m hoping some of the more versed folks around here can give me some direction or let me know why this isn’t a great idea:

My wife is an Aerobics instructor at the local gym. She’s paid as an independent contractor so she set up a business (just for kicks, we’ll call it Wifey’s Training and Fitness-- “WTF” for short) to deal with her earnings and be able to deduct expenses. It’s not her primary income, but it doesn’t hurt either. She (and I) want to keep the actual earnings on her business low (between $1 and $400) so as to minimize the tax liability on her gym income. My idea was for her to sponsor an athlete (maybe, ummm, me?) and write off whatever sponsorship her business provides as an advertising expense. Say WTF were to provide a MOP AG’er (a ‘hobby’ by IRS standards) with any or all of: a bike, maybe wheels, clif bars, gu packets, race fees, travel to races, etc… in exchange for riding a bike with a WTF sticker on it and maybe a top with WTF screened onto it. Oh, and promoting her classes whenever practical.

  1. Would “the athlete” have to declare the value of the goods and services received from the sponsor as in income, even though he is solidly entrenched in doing tri’s as a hobby?

  2. Am I way off base in thinking this is a good idea?

I know this is not amateur level tax law, but I appreciate those who know this stuff taking a few minutes to give me some advice.

~Rob

I’m not any of the above (I’m not very smart either). My wife has a business that sponors a local tri team (a $250 donation and service discount). I have a set of 404’s with her logo on it that I have loaned out a few times to tri members. Guess where these wheels end up 99% of the time?

It is her primary income, so not really the same.

Sounds like you would be promoting her business in return for “promotional consideration”, which could mean you have turned the value of what you get into income for you. Just a thought.

What if she doesn’t buy you a bike but her entity buys the bike, places decals on it, etc. and you are the one that can ride it for advertising purposes?