Ukuncitshiswa kwentela kukhohlisayo, kwaye ukuncitshiswa kweerhafu kwamashishini kunzima kakhulu kwaye kunzima. Ngaphambi kokuba ungeze iindleko zala maxabiso okubanjiswa kweerhafu kwishishini lakho lokubuyisela irhafu, khangela ukuba uyaziqonda iziqinisekiso zokuthatha le mivuzo kunye nemida ekuncinciweyo.
1. Ukuhlawula iindleko . Kukho ukungaqondakali okukhulu apho malunga nokunciphisa ukuqala kokushishina .
Abanye abantu bathi unako ukukrazula zonke iindleko kwizinto ozenzayo ngonyaka ngaphambi kokuba uqale ibhizinisi lakho. Kodwa kukho izinto ezintathu omele wazi ngaphambi kokuba uzame ukukrazula ezo zindleko zokuqalisa iinkampani:
- Ukuncitshiswa kweendleko zezo shishino zincinci. I-IRS ibona iindleko zokuqalisa njengeendleko zentengo ze-shishini, ezithintekayo (zisasazeka) kwixesha elide. Kodwa, unokwenza ufike kwi-5,000 ye-start-up kunye ne-5,000 yeeendleko zombutho. Ukuncitshiswa kweedola ezi-5,000 kuncitshiswe ngumlinganiselo wakho wokuqalisa ukuqala okanye iindleko zombutho kudlula i-$ 50,000.
- Iindleko zokuqalisa kufuneka zisetyenziswe ngokuphathelele " ukudala urhwebo olusebenzayo okanye ishishini okanye uphando malunga nokudala okanye ukufumana uhwebo okanye ishishini elisebenzayo." Awukwazi ukukrazula ezi ndleko ngaphandle kokuba ungabonakalisa ukuba ubandakanyeke ngenxaxheba kwaye uhlose ukuqala ishishini.
- Kuphela iindleko zokuqalisa zichithwa. Ukuze ichithwe, i-IRS ithi iindleko zokuqalisa kufuneka zibe "ezinokubangela ukuba uhlawule okanye uzenzele ukuqhuba urhwebo olusebenzayo okanye ishishini (kwintsimi efanayo naleyo ungene kuyo)." Ukufumana ingcamango yasendle malunga nohlobo olutsha ngokupheleleyo lwezoshishino, okanye ukuquka iindleko zobuqili kunokukuvakatyelela kumphicothi-zincwadi we-IRS.
Njengoko nazo zonke ezinye izihlomelo, qiniseka ukuba urekhoda kwiindleko zakho zokuqalisa ngaphambi kokuba uzame ukunciphisa.
Ukuze uthole iinkcukacha ezingaphezulu kwi-IRS ekunciphiseni iindleko zokuqalisa ishishini, khangela i-IRS Publication 535, Isahluko 8.
2. Ukutya kunye nezokuzonwabisa . Kwiminyaka emininzi edlulileyo, amashishini angathatha iindleko zokutya nokuzonwabisa .
Kodwa ngoku i-IRS iyanqanda ukunciphisa kwiindleko kwi-50%. Nangona kunjalo, kukho ukungafani kule miqathango. Ukuba ukutya okanye iindleko zokuzonwabisa ziza kuluntu jikelele, zingaphathwa njengentengiso, echithwa kwi-100%. IRS ithi,
Unokubamba iindleko zokubonelela ukutya, ukuzonwabisa, okanye izibonelelo zokuzonwabisa kwindawo kawonkewonke njengendlela yokukhangisa okanye ukukhuthaza ukuthabatha inxaxheba kuluntu. Umda we-50% awusebenzi kule mali.
Bona i-IRS Publication 535, iSahluko 11, ngolwazi olungakumbi malunga nokutya kwezorhwebo kunye nezindleko zokuzonwabisa.
3. Amatyala amabi. Abaxhasi abangabhatali ukukrazula kwiholo lakho. Ibhizinisi lakho lingathatha inqununu kubathengi abangabhataleli, kodwa kuphela ukuba ishishini lakho liqhutyelwa kwi- accrual basis. Kwi-accounting account, ingeniso yafakwa kwiincwadi zoshishino xa i-billing isithunyelwa, ngoko ke le mali ingahluthwa ekupheleni konyaka ukunciphisa irhafu. Kodwa, amashishini amaninzi amancinci asebenza ngesiseko semali, ngoko ke ingeniso ingenakunyulwa kuze kube yilapho ifunyenwe. Akukho nto inokukrazula njengexabiso elibi leetyala.
4. Ingxowa yerhafu yokukhathalela impilo yonyango. Le mboleko yerhafu yafakwa kwindawo yokuqala ye-Obamacare, emva ko-2010.
Kuvakala ngathi kufanelekile kubo bonke abantu abaqeshwe ngabasebenzi, kodwa ukuba ufaneleke ukuba ube nenzuzo kwi shishini lakho kwaye zintlobo ezithile ze-inshorensi yempilo. Ukubala inani lokuncitshiswa, kufuneka ususe kuqala ukukhutshwa kwe-50% yerhafu yokuqeshwa, kwaye ususe nayiphi na iminikelo eyenziwe kwizicwangciso zokuthatha umhlala-phantsi ezifanelekileyo, njenge- SEP-IRA , iSIMPLE-IRA, okanye iKoeo plan.
Qaphela ukuba yintengo yemboleko yentlawulo, eyona nto inenzuzo kuba ithatyathwa ngaphandle kwentela phambi kwentlawulo yentlawulo ibalwe, ngoko kuyafaneleka ukuthatha. Ukuba unempilo yomshuwalense wezempilo, ibhizinisi lakho linenzuzo, kwaye unokuhlangabezana nezinye iziqinisekiso, qwalasela le ngetyala. UWilliam Perez, uMcwangcisi woNgeniso lweRhafu, unolwazi olungakumbi malunga nendlela yokufumana le ngxowa-mboleko yerhafu yokunakekelwa kwempilo.
5. Ukuncitshiswa kwendawo ye-ofisi . Ukuba usenza ishishini ngaphandle kwekhaya lakho (oko kukuthi, ikhaya lakho yindawo yakho ephambili yezoshishino ), unokubamba iindleko ezizithe ngqo kunye neendleko ezichaziweyo ezihambelana neyeshishini lakho lasekhaya. Kodwa i-IRS ijonga ngokucokisekileyo kule mivuzo ngenxa yokuba ayiqondwa kakuhle. Ukuthatha iinqununu eziphezulu kunokukufumana ileta yophicotho yerhafu okanye u tyelele. Ezinye izinto ozozikhumbula ngaphambi kokuba uzame ukunciphisa iindleko zoshishino zasekhaya:
- Ukuxothwa kusekelwe kwisithuba osebenzisa NGOKUKHETHA KUNYE NOKUPHINTSHA kwoshishini. Akukho tyenziswa kweso sithuba, nangaliphi na ixesha, kuvunyelwe.
- Unako ukuhlala uhlawula iindleko zoshishino ngqo (njengezinto ezithengiweyo zoshishino) kodwa iindleko ezingekho ngqo malunga nokusetyenziswa kwekhaya kufuneka zilandelwe ngokusekelwe kwisithuba.
- Awukwazi ukukhangela ukuphucula ekhaya njengeendleko zoshishino ngaphandle kokuba bazuze ngqo ishishini lakho. I-patio ngaphesheya kwendlu, umzekelo, ayinxulumene nezoshishino.
Funda kabanzi malunga neerhafu kunye neyeshishini lakho lasekhaya.
6. Iindleko zokuqhuba ishishini. Imimandla emibini yokungaqondani ngokuhambelana nokuqhuba umashishini:
- Kukho iindlela ezimbini zokubala iindleko ze-mileage - i- IRS standard rate rate (utshintsho ngonyaka) kunye neendleko zangempela. Kodwa kukho ukunciphisa kunye nemingcele yokusebenzisa enye okanye enye. Ngokomzekelo, awukwazi ukwenza utshintsho unyaka unyaka, kwaye awukwazi ukuthatha izinga eliqhelekileyo ukuba unciphisa isithuthi. Funda kabanzi malunga nale miqobo.
- Kufuneka ugcine iirekhodi ezifanelekileyo ngexesha-mali ukubonisa ukusetyenziswa kwezithuthi zithuthi. Lo uhamba amaninzi kwishishini kwiincwadi zokuphicothwa kweerhafu. Ingxelo emva kokuba into engabandakanyi yonke inkcazelo efanelekileyo ingabangela ukuba i-IRS ilahle ngaphandle kokuncitshiswa. Oluthe ngakumbi malunga nolwazi kufuneka uhlale kwi-mileage yezoshishino ngenjongo yentlawulo.
7. Ukuhla Ndilondoloze ukuncitshiswa kwentela edidekayo kude kube yilapho. Ukuba uthengisa impahla yezoshishino (izixhobo, ifenitshala, iikhomputha, izithuthi), ungathatha ukuncitshiswa kwentlawulo ngeendleko; oku kuthiwa ukwehla . Kodwa, kwiimeko ezininzi kufuneka usasaze loo ndleko phezu kobomi beefa. (Ubomi bunqunywe iishedyuli ze-IRS.)
- Unokufumana ukuncitshiswa kweerhafu ngokuthengwa kweempahla ngokukhawuleza, kwaye ngamanye amaxesha unako ukufumana ukuxothwa okupheleleyo kunyaka wokuqala wokusetyenziswa, kodwa kukho ukunciphisa kunye nemingcele evela kwi-IRS.
- Indlela ezimbini zokukhawulezisa ukuhla kwexabiso (1) ukuchithwa kweCandelo 179 kwizinto ezisetyenziswayo okanye ezisetyenziswayo kwaye, ngaphezu koko, unakho ukuthabatha (2) Ukunciphisa ibhonasi kwisixhobo esitsha. Hlola izixhumanisi ukuya kumanqaku ukuze ufumane okungakumbi malunga nemida kunye nemingcele.
- Ukuba i-asethi ixabisa i-$ 2500 okanye ngaphantsi, unokwazi ukuthatha inqununu kwimali epheleleyo kunyaka wokuqala. Ingayiyo.
- Le ngenye yezinto ezinzima zokuncitshiswa kweerhafu omele uxoxe ngazo neengcali zakho zerhafu.