人壽保險是否可以作為企業的費用？
人壽保險是否可以作為企業的費用？
 In order to get the most up to date answer to this question refer to IRS Publication 535 (2012) - that describes business expenses. As of the day when I type this answer,you generally can deduct premiums you pay for thelife insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. However,you cannot deduct premiums on the certain life insurance and annuities: - For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. - For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. The disallowance applies without regard to whom the policy covers. Partners. If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. You cannot deduct the insurance premiums.
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