ABSTRACT
The 2018 tax reform was the largest and most sweeping material change to the Internal Revenue Code since the Reagan administration, and the pandemic we didn’t see coming resulted in numerous temporary and permanent changes. While entrepreneurship concepts themselves may not experience as many dynamic and frequent updates, business practices still change with time, and the business of games is absolutely no exception. Most general tax guides aren’t tailored to a specific industry like this one is, and are also fairly dry and not engaging. While they may contain relatable real-world examples, the readers can tell they were written for a general audience. Game developers and the numerous sub-professions within the games industry share many aspects of different fields: fine and digital art, technology, software, music, writing, digital media, and sometimes there are retail applications, given that many indie studios crowdfund and supplement their income with merchandising efforts.
