The Definitive Guide to Taxes for Indie Game Developers

Indie developers and other people who work on games for a living face all kinds of interesting income tax and small business formation issues that more traditional businesses simply don't: not being geographically bound, relying on alternative funding, long periods of time with no income, and having multiple options for tax treatment of game development costs. The Definitive Guide to Taxes for Indie Game Developers addresses the income tax issues that the average indie game developer is most likely to encounter, in the context of the American Internal Revenue Code and types of taxes.

Written by a former tax law practitioner turned game developer and industry consultant with a decade of tax and accounting experience, this newly revised Second Edition includes key provisions of the 2018 tax reform, such as the new qualified business income deduction, R&D credit expansion, and permanent reduction to corporate income taxes. In-depth explanations and examples are provided along with references to Tax Court and Supreme Court cases relevant to each tax benefit.

Key Features:

• Includes authoritative sources with relevant IRS publications, Revenue Rulings, and Tax Court cases
• Features easy to read, accessible, and humorous language: No legalese!
• Approaches how business decisions as an indie developer affect personal finances

Readers will gain a thorough understanding of taxation's role in managing a game studio of any size and going indie with any lifestyle. The accompanying companion website is a valuable resource that is annually updated to keep current on any tax reforms.

《獨立遊戲開發者稅務指南》針對獨立開發者和其他從事遊戲開發的人面臨的各種有趣的所得稅和小型企業成立問題進行了探討，這些問題對於傳統企業來說並不常見：不受地理限制、依賴替代性資金、長時間沒有收入以及有多種遊戲開發成本的稅務處理選擇。本書以美國國內稅法和各種稅收類型的背景下，解決了普通獨立遊戲開發者最有可能遇到的所得稅問題。

本書由一位曾從事稅法實務、轉行成為遊戲開發者和行業顧問的作者撰寫，擁有十年的稅務和會計經驗。這本新修訂的第二版包括了2018年稅務改革的關鍵條款，例如新的合格業務所得扣除、研發費用抵免擴大和企業所得稅永久降低。書中提供了深入的解釋和示例，並引用了與每項稅收優惠相關的稅務法庭和最高法院案例。

主要特點包括：
- 包含相關的美國國稅局出版物、收入裁決和稅務法庭案例的權威來源
- 使用易於閱讀、易於理解且幽默的語言，沒有法律術語！
- 探討作為獨立開發者的業務決策如何影響個人財務

讀者將全面了解稅務在管理任何規模的遊戲工作室和以任何生活方式進行獨立開發時的作用。附帶的伴侶網站是一個寶貴的資源，每年更新以跟進任何稅務改革。

Rachel Presser is a former Enrolled Agent who retired from the tax profession just to use her years of taxation and business advisory experience to help other creatives go their own way with Sonic Toad Consulting. After co-running Himalaya Studios as CFO and Executive Producer for several years, Ms. Presser shifted her focus to Sonic Toad's business and creative projects. She has taught courses and spoken at various gaming industry events about business development and tax law issues for indie developers. She lives in Los Angeles with her monitor lizard, Liora.

Rachel Presser是一位前註冊代理人，她從稅務行業退休，專注於使用她多年的稅務和商業諮詢經驗，幫助其他創意人士在Sonic Toad Consulting方面走自己的路。在擔任Himalaya Studios的首席財務官和執行製片人多年後，Presser女士將焦點轉向Sonic Toad的商業和創意項目。她曾在各種遊戲行業活動上教授課程並發表演講，探討獨立開發者的業務發展和稅法問題。她與她的監視蜥蜴Liora一起居住在洛杉磯。