Hall : Perhaps the most important thing unique to this year is there are so many businesses which were affected by the downturn in the economy , that the IRS has expanded opportunities for loss carrybacks . The definition of a loss carryback is if you had losses from your business in 2009 , then you may have the opportunity to then take those losses and offset income from previous years . That 's certainly something to look into if you had a tough year for 2009 , because it may give you the ability to recover taxes in more years -- namely five -- than you used to be able to , which is just two . So if that 's the situation that you find yourself in , certainly look into options for those loss carrybacks . It certainly can help you with the tax impact . More particularly , for those new to being self-employed or maybe even their first year filing a Schedule C , make sure you look for deductions that do n't appear in your business checkbook . It 's very easy to overlook deductions like the deduction for the home office that you
-LRB- CNN -RRB- -- As the April 15 income tax filing deadline approaches , the top tax expert at the National Association for the Self-Employed offers his best advice for business people who work for themselves . Keith Hall , a national tax adviser at the association , answers the tax question he is asked most often and talks about changes in tax rules for small-business owners . He also offers advice about how the self-employed can best avoid being audited by the Internal Revenue Service . CNN : What should self-employed taxpayers keep at the top of their minds this year ? Keith Hall : I think the most important thing to remember is that you have resources . The IRS is always changing information -- from automobile deductions , to alternative minimum tax limits , to net operating loss carry-forwards . It 's tough to keep up with , but you do n't have to remember it , because it 's all out there on the IRS Web site for you . Do n't forget , you 've got resources to go out and look for . CNN : What 's different this year for self-employed taxpayers ?