I think I need to clarify this a bit. If I made a sale in january, I would incur costs like travel gas food tolls...etc just that one time. My first residual from that sale will come in feb and also in march, april and will go on and on until the buyer ceases to continue the service i sold him. It could be a few months or a few years i would be recieving residual sales I did years ago. So lets say I retire. I will get residual income from all the sales I have done from years past without incurring any new expenses. Now I have just about the same income (residual or commision) and zero expense. I wont have the deductions thus the amount I pay in taxes would be higher. What can I do?