Ukuze ulungele ukukhutshwa kweerhafu kwishishini lakho lasekhaya, kufuneka uhlangabezane neemfuno ezithile ezisisiseko. Eli nqaku lichaza ezi mfuno, libonisa indlela yokubala ipesenteji eyancitshiswayo, kunye neenkcukacha malunga neendleko ezithile onokuzithatha kwiirhafu ukuba ufanelekile.
Esi sihloko siyinkimbinkimbi, kwaye injongo yale nqaku kukukunika umboniso jikelele.
UkuQala okuQalayo: Ukusetyenziswa kweNdawo
Into yokuqala omele ukwenze kukuba uqinisekise ukuba indawo yebhizinisi lakho lasekhaya ihlangabezana neemfuno ze-IRS: (1) Ibhizinisi kufuneka libe semthethweni; (2) Isikhundla kufuneka sisetyenziswe njengendawo yakho ephambili yezoshishino okanye iinjongo zoshishino ezithile, njengeentlanganiso zabaxumi okanye ukwenza amaphepha ebhishini, kunye (3) nesithuba kufuneka sisetyenziswe "rhoqo kunye kuphela" kwishishini.
Izindlela ezimbini zokubala Ukukhishwa kweNkcazo yaseKhaya lakho
I-IRS ivumela iindlela ezimbini ezahlukeneyo zokubala ukuxothwa kwakho:
Indlela elula - Ukuba unendawo encinane, ungasebenzisa indlela elula, evumela ukuba wenze ukubalwa okulula.
Inkcukacha echanekileyo - Ukuba unendawo enkulu, kuya kufuneka usebenzise indlela echanekileyo, kwi- IRS Ifomu 8829 .
Izindlela ezimbini zokumisela ipesenteji zeZithuba
Ukuchonga indlela oyisebenzisayo, uya kufuneka ukwazi indlela yokubala isikhala njengepesenti yesithuba sakho esisebenzisekayo. Isiza esisetyenziselwa ishishini sichazwe enye yeendlela ezimbini:
- INdawo yeNdlela
Hlukanisa indawo esetyenziselwa ishishini lakho lilonke lekhaya lakho. Umzekelo, ukuba ikhaya lakho liyizinyawo ezingama-2000 kunye ne-ofisi yakho yasekhaya i-foot feet ezingama-400, indawo yakho yeofisi i-20% yendawo yonke yekhaya lakho.
- Inombolo-ye-Amagumbi Indlela
Hlukanisa inani lamagumbi asetyenziselwa ishishini ngamanani amaninzi asekhaya (sebenzisa le ndlela ukuba inani lamagumbi lilinganayo).
Kwiimeko ezininzi, indlela yendawo iyona nto ibhetele, ekubeni amaninzi amakhaya akanamagumbi okwesilinganiso esifanayo.
Emva koko, iintlobo zeendleko onokuzikhawulela ishishini lakho lasekhaya ...
Buyela kwiNtlawulo kunye neBusiness Yakho yasekhaya
Emva kokuba ufumene ipesenteji yendawo ekhayeni lakho ongayisebenzisa ekubaleni ukuncitshiswa kwebhizinisi , isinyathelo esilandelayo kukukunikwa iintlobo zeendleko zoshishino zasekhaya ongazithathayo. Ukongeza kwezinye iindleko zoshishino, i-IRS ikuvumela ukuba uchithe iindleko ezihlobene "nokusetyenziswa kwezorhwebo lakho." Ukuba iindleko azihambelani nebishishina lakho, awukwazi ukuzenza.
Izindleko Unokuzichitha Ngenye indawo kwiRhafu yakho yeRhafu
Ukupapashwa, imivuzo, kunye neendleko zenkcitho azithathwa njenge-"usetyenziso lwezorhwebo ekhaya," kodwa zinokutsalwa kwenye indawo kwi- tax return yakho . Ungase ube nexesha elinzima ukukholisa i-IRS ukuba inkonzo yokumisa umhlaba ixabiso lezentengiso ngaphandle kokuba uhlale unabo abathengi abaza ekhaya lakho ngeenkonzo zakho.
Qaphela ukuba ukwahlula iindleko zoshishino kwiindleko zakho . Emva koko uhluke iindleko kwiindidi ezimbini:
- Ngqo
Iindleko ezizenzekelayo zizisebenzise kuphela kwicandelo loshishino lakho. Umzekelo uza kuba upende, iphepha lodonga, kunye nempahla yokusetyenziswa kwempahla esetyenziswa kuphela kuloo ndawo. - Ngangqiqo
Iindleko ezingqalileyo zihlawulelwa ukuqhuba ikhaya lakho elingakuncitshiswa ngokusekelwe kwipesenti yekhaya elisetyenziselwa ishishini (jonga "Ukubala Ukuchithwa Kwendawo Yakho Yasekhaya"). Iindleko eziqhelekileyo ezingaqhelekanga zibandakanya inzala-mboleko / inzuzo yempahla, inkonzo, i-inshorensi kunye nokulungiswa kwekhaya jikelele.
Ukugqiba iindleko ezizeleyo ezingabonakaliyo, dwelisa zonke iindleko zakho zekhaya zonyaka. Nalu uluhlu oluthile:
- Ukuqeshisa okanye irhafu yezindlu
- Umhlala-phantsi wokuthatha imali
- Iimali-mboleko ze-inshorensi yomnini-mali (ngaphandle kokuba unesishuwalense esahlukileyo kwingxenye yezoshishino kwikhaya lakho)
- Olunye ulungiso lwekhaya (ukuba luyakuchaphazela indawo yezoshishino zasekhaya)
- Izixhobo kunye neenkonzo, ezifana nombane, igesi, udoti, amanzi kunye nokuhambisa amanzi. (Iindleko zefoni zixutyushwa ngezantsi)
- Ukuhla kwexabiso. Ukubala ukwehla kwekhaya lakho, sebenzisa ubuncinane (a) xabiso elithengileyo lemarike kwikhaya lakho ngosuku oqale ulisebenzisa ngalo kumashishini, okanye (b) intengo yokuthenga (ngaphandle komhlaba) kunye nophuculo oluphambili ngaphandle kwelahleko okanye utshintsho kwikhaya lakho. Emva koko bandise inani ngokusetyenziswa kwepesenti.
Emva koko, ukunciphisa iindleko zeefowuni zeekhaya.
Ukuhlawula iindleko zefowuni kwi-Ofisi yakho yasekhaya
Ukuba ufuna ukukhawuleza iindleko zefowuni kwiofisi yakho yasekhaya, nantsi oku kufuneka ukwazi:
- Ukuba unomnye Umnxeba weNombolo kwiKhaya lakho
Ukuba unomnxeba omnye wendlu yakho, awukwazi ukususa ukusetyenziswa komgca wefowuni kwiifowuni zendawo, kuba oko "akukhethi" ukusetyenziswa komgca, phantsi kwemimiselo ye-IRS. Kodwa unako ukuthabatha nayiphi na ibanga elide loshishino owenzayo kumgca. Qinisekisa ukugcina iirisithi zakho ukuze ukwazi ukubonisa iinkcukacha kwiifowuni ezithile ezenziwe, ukuba uphicothiwe.
- Ukuba uhlukeneyo ishishini kunye nemigca yefowuni
Ukuba umise umgca wezoshishino ohlukeneyo kwikhaya lakho, unako ukulahla ukusetyenziswa kwalo mgca kwiifowuni zasendaweni kunye nendawo ende. Qinisekisa ukuba awusebenzisi lo mgca kwiifowuni zakho. Khumbula "ilungiselelo" elilodwa. - Ukuba usebenzisa ifowuni kweshishini
Unokukrazula iindleko zeselfowuni esisetyenziselwe kuphela ishishini ngendlela efanayo nefowuni enefowuni. Ukuba uneselfowuni enye kuphela kwaye uyisebenzisela iifowuni kunye nezobuntu, tshekisha nomcebisi wakho weerhafu ekunciphiseni.
Okulandelayo, umda kwiintlawulo ze-home.
Imida kwi-Ofisi yeeKhaya zoThutho
Nangona iofisi yakho yasekhaya kunye neendleko zoshishino ezinxulumene nelo ofisi zichithwa ngenye indlela, ukuncitshiswa kwakho kunokukhawulelana, ukuba ingeniso yakho yenkcitho ebanzi ingaphantsi kwexabiso lemali yokuncishiswa kwamashishini. Ukususela kwi- IRS Publication 587 (2007) , nantsi ingcaciso yalo mqathango:
Ukuncitshiswa kwakho kweendleko ezingenakunqunyulwa ngenye indlela, ezifana ne-inshurensi, izibonelelo kunye nokuhla kwexabiso (kunye nokuhla kwexabiso elibanjwe ekugqibeleni) lilinganiselwe kwingxowa-mali ephezulu ukusuka kwintengiso yekhaya lakho ngaphandle kwesibalo salandelayo:
- Inxalenye yoshishino yeendleko onokuyichitha nangona ungayisebenzisi ikhaya lakho kwishishini (njengentengo yokuboleka imali, irhafu yezindlu kunye nokulahlekelwa kweentengiso);
- Iindleko zoshishino ezihambelana nomsebenzi webhizinisi (umzekelo, imivuzo okanye izinto), kodwa kungekhona ukusetyenziswa kwekhaya ngokwalo.
Nasi umzekelo wendlela oku kusebenza ngayo:
- Okokuqala, cinga ukuba udibene neemfuno zokubamba i-ofisi yokuncitshiswa kweofisi (ukusuka kwiPhepha 1) kwaye ubale ipesenti yakho ye-ofisi ye-20% (ukusuka kwiphepha 2)
- Ingeniso yakho enkulu yoshishino ngu-$ 10,000.
- Ukukhupha ipesenteji yakho yokuthatha imali ekuthengeni imali, yenza i-$ 1500 (i-$ 1500 x 20% = $ 300). Ukukhupha iindleko zoshishino AZIHANGANISWA nokusetyenziswa kwekhaya lakho (i-$ 4,500, malunga nezinto ezifana nokukhangisa, ukuhamba, kunye neentlawulo zabacebisi ngezeengcali).
- $ 10,000 - $ 300 - $ 4500 = $ 5200. Lo ngumda ongayenza ngayo ezinye iindleko zoshishino ezinxulumene nokusetyenziswa kwekhaya lakho.
- Ukususela kulo mda unako ukukhangela, okokuqala, iindleko zorhwebo ezivumelekileyo ezinxulumene nokusetyenziswa kwekhaya lakho, ngoko ke ukuhla kwexabiso elikuvumelekile kwikhaya lakho (ngokusekelwe kwipesenti yakho yokunciphisa i-ofisi).
Ukuba awukwazi ukukrazula zonke iindleko zakho kunye nokuhla kwexabiso ngenxa yemida, unokukwazi ukuqhuba ezinye okanye zonke ezi ndleko kunyaka olandelayo.
Hlola nomcebisi wakho weerhafu malunga neenkcukacha ezongezelelweyo kule mali yesibonelelo.
Qaphela ukuba unako ukuhlawula iindleko ezivumelekileyo zeshishini ezingahambelani nokusetyenziswa kwekhaya lakho, kwaye unako ukuhlawula ipesenti zeshishini lomdla wakho. Kodwa uya kuncitshiswa ekukhonteni kwakho ezinye iindleko zoshishino zasekhaya, ngokusekelwe kwingeniso yakho. Umzekelo, ukuba ulahlekelwe ngumnatha, awuyi kukwazi ukukrazula nayiphi na indleko zoshishino zasekhaya okanye ukuhlaziywa ngaloo nyaka (gcina izibalo zakho kumcebisi wakho weerhafu okanye u-preparer).
Isikhumbuzo: Injongo yam kukukunika ngolwazi oluqhelekileyo ongayisebenzisa ekuqoqeni amaxwebhu kunye nokukunceda ufumane ukuqonda kwemithetho yentela yase-US. Andiyena ummeli weerhafu okanye i-preparator yerhafu. Nceda uqhagamshelane neengcali eziqeqeshekileyo xa ulungiselela iintlawulo zakho zerhafu okanye wenze izigqibo ezinxulumene nentlawulo.