Any good accountant will tell you that you don't have to pay tax on money that has not yet been earned. I've seen two of these article for two different game devs, and they both take into account tax, which should not be part of the equation until the game is actually released.
I'm sorry, but you are wrong, any basic accounting knowledge (I am a CPA) will tell you that income can be recognized when EARNED, not when received. This is something the IRS agrees with.
Kickstarter funds have not been earned until the product is delivered
Yes, there are many ways to offset the income with expenses. Though what most Kickstarter video game devs are finding out is that they may not use all of the money as expenses in the first year. If you are accounting on a "cash" system, you would have to pay tax, if you are accounting on an "accrual" system, you would not have to pay tax until the game is released, regardless of how many expenses you have.
