Funda malunga nokuThuthwa kweMali yokuPhucula nokuThuthukiswa

Ingqwalasela yezinto zokuhlawula ingqalelo kwii-IRS ezintsha zokuLungisa iiRegram

Abanikazi bemihlaba, amashishini abo bonke ubungakanani kunye nabanikazi bepropati yokuqeshisa banokubamba iindleko zokulungiswa kunye nokugcinwa kwepropati kunye nezixhobo. I-IRS ikhishwe imimiselo emitsha eyaqala ukusebenza ngo-2014. Le migaqo emitsha ifanise imigaqo yokwenza iindleko zokulungiswa kunye nokugcinwa kweendleko zithathwe.

Ukuba ukulungiswa okhethekileyo kwenza izixhobo zingcono, zibuyisele ipropati kwisimo sayo esiqhelekileyo, okanye iguqule ipropathi kwindawo entsha okanye eyahlukileyo, ngoko ke iindleko zithatyathwa kwaye zinciphisa iminyaka emininzi.

Iindleko zokulungisa kunye nokugcinwa ezingekho phantsi kweentlobo zengcono, ukubuyiswa okanye ukulungelelaniswa kunokuncitshiswa ngokupheleleyo kunyaka iindleko zihlawulwe.

I siseko

"Ukuba ulungisa izinto, unokuyichukumisa," utshilo uSteve Nelson, umgcini-mgcini-mali oqinisekisiweyo woluntu obhale ngokubanzi ngokucutha ukulungiswa kwiblogi ye-Evergreen yeBusiness kwaye ubhale i-e-book Form Preparation Form 3115. Imimiselo entsha yeZakhiwo zeMpahla .

"Ukuba oko wenzayo kukuphucula, ukubuyisela okanye ukulungelelanisa," uNelson uthi, "imigaqo emitsha ithi siya kukwenza ukuba uyigxininise kwaye iyanciphisa ngaphandle kokuba imali enjalo iifatates ezincinane."

Ukulungiswa kwemihla ngemihla kunye nokugcinwa kwezinto ezingasuswa ekunene

"Ngokuqhelekileyo, unako ukuhlawula imali ehlawulwayo yokulungiswa kunye nokugcinwa kwipropati ebonakalayo ukuba iimali ezihlawulwayo akufuneki ukuba zihlawulwe." (IRS.gov, i-Publication 535, iindleko zoshishino, isahluko 7, icandelo leZindleko zokuKhusela nokuThengisa.)

Ngokucacisa oko sinakho ukukwenzela ngokwezinto esingenako ukuzisebenzisa, oko kusishukumisela ukuba sibuze umbuzo: ngaba le ntlawulo kufuneka ihlawulwe? Ukuba akunjalo, ngoko sinokuyithatha.

Kwesinye isigaba soPhulo 535, i-IRS icacisa ukwahlula phakathi kokugcinwa nokulungiswa:

"Ukulungiswa kweendleko . " Iindleko zokulungiswa okanye ukuphucula ipropati esebenzayo kwintengiso okanye ishishini lakho lihlawulwa okanye lithengiswa imali. Ubomi bepropati, buya kutsalwa ngonyaka owenziwe ngayo. Ngaphandle koko, iindleko kufuneka zifakwe kwixabiso kwaye zinciphise. " (IRS.gov, i-Publication 535, iindleko zezoShishino, isahluko 11, icandelo loLungiselelo.)

Phawula ukuba apha i-IRS ichaza oko bathethayo ngokugcinwa rhoqo. Ukugcinwa kwexesha eliqhelekileyo, i-IRS ithi, "igcina ipropati yakho kwindawo efanelekileyo yokusebenza." Umzekelo wawuza kutshintsha ioli kwinqwelo. Ukutshintsha ioli kuyigcina imoto isebenza ngokuqhelekileyo kwaye isebenza ngokufanelekileyo, kodwa ayinakwandisa ubomi obuncedo bemoto. Ukutshintshela ukudluliselwa okanye injini, nangona kunjalo, kuya kukwandisa kakhulu ubomi obuncedo bemoto, kwaye oko kuya kuba kufana nokulungiswa okufuneka kukhishwe.

Ukuxhaswa kweMali yokuPhucula nokuSondeza: uvavanyo lwe "BRA"

Iindleko zokulungisa kunye nezondlo ezenza ipropati ibe bhetele , okanye ibuyisele kwimimiselo yokusebenza, okanye ilungelelanise ipropathi kwisistim esitsha sokusetyenziswa kwaye ihlaziywe kwiminyaka emininzi. Oku kunokukhunjulwa ngokulula ukuba umntu usebenzisa uvavanyo lwe-BRA, i-mnemonic eyenziwe nguTony Nitti.

Ii- B etterments zilungiswa ezenza into engcono kuneyona ngaphambili. Ngokukodwa, ukulungiswa kuwela phantsi kwecandelo lezengcono ukuba:

• Misela isiphako esasikhona ngaphambi kokuba uthenge ipropati
• Ukulungisa isiphako esenzeke ngexesha le propati yenziwe
• Ukwandisa okanye ukwandisa ipropati ukuze ibe namandla amaninzi, okanye
• Kulindelwe ukunyusa umgangatho wepropati, amandla, ukusebenza kakuhle okanye umkhiqizo

Ukufumana iinkcukacha ezingaphezulu, jonga ukuba yiyiphi i-Betterment? Icandelo leMimiselo yeTayible Property Regulations Q & A.

Ukubuyiselwa, njengokuba kunokulindela, ukulungiswa okubuyisela into ethile kwisimo sayo esifanelekileyo. Ukulungisa uphahla okanye ukubeka uphahla ngokupheleleyo imimiselo emibili yokubuyisela. Ngokukodwa, ukulungiswa kuwela phantsi kwecandelo lokubuyiselwa xa kulungiswa ukuba:

• Buyisela ipropati ephosakeleyo kwi "imeko esebenza ngokuqhelekileyo"; okanye
• Yenza inxalenye ebalulekileyo okanye inxalenye ebalulekileyo yecandelo lepropati; okanye
• Yakha kwakhona ipropathi ukuthanda imeko entsha; okanye
• Isiphumo ekulahlekelweni, ukuthengiswa okanye utshintshiselwano, okanye ukulahlekelwa yintlungu kwipropati okanye kwicandelo lepropati.

Ukufumana iinkcukacha ezingaphezulu, jonga Ziziphi iimali zokubuyisela iyunithi yepropati? Icandelo leMimiselo yeTayible Property Regulations Q & A.

Ukuhlengahlengwa kulungiswe ukuba utshintshe indlela ipropati okanye izixhobo ezisetyenziswa ngayo.

Ngokomzekelo, cinga ukuba umnini wesakhiwo uguqula umboniso kwindawo yokubonisa. Indlela isakhiwo esisebenzisa ngayo utshintsho ukusuka kwimveliso ukuya kwiivenkile zokuthengisa. Ekubeni umhlawuli-ntlawulo sele utshintshe indlela asebenzisa ngayo ipropati, nayiphi na ilungiso ehambelana nokulungiswa kwipropati.

Ngokukodwa, i-IRS ithi iindleko zokulungelelanisa "Ixabiso lihlawulwa ukulungelelanisa iyunithi yepropathi kwindawo entsha okanye eyahlukileyo ukuba ukulungelelaniswa akuhambelani nokusetyenziswa kwakho okuqhelekileyo kwunithi yepropati ngexesha loyibeka kuqala kwinkonzo "(ukusuka kwi-What's adapts unit unit to a new or different use of section) yeMigaqo yeTayible Property Regulations Q & A).

Amancophiso: Imigaqo emithathu ekhuselekileyo yoKhuseleko

Umgaqo oqhelekileyo kukuba iindleko zokulungiswa nokulungiswa kufuneka zifakwe kwixabiso kunye nokuhlaziywa. Kukho ukungafani kulo mgaqo jikelele. Enyanisweni, kukho ezinye iimeko ezintathu, apho i-IRS ibibiza ngamagweba aphephile. Kodwa nangona ichweba elikhuselekileyo, umntu akakwazi nje ukubhala iindleko. I-IRS ilindele ukuba abahlawuli berhafu benze ukhetho oluhlelekile (olubizwa ngokuba "lunyulo") ngokufakela isitatimende sokhetho kwiirhafu zabo zerhafu.

U-2 500 $ Ukhetho oluKhuselekileyo lwaBathengi abancinci.

Umntu okanye ishishini unokukhawuleza ukukhawuleza iindleko kunye nokugcinwa kweendleko ukuba ixabiso li- $ 2,500 (okanye ngaphantsi) kwento nganye okanye nge-invoyisi . Ishishini "nesitatimende sezimali esisebenzayo," nangona kunjalo, sinesibalo esiphephile se-5,000. Lo mda we-$ 2,500 usebenza ngunyaka werhafu 2016.

Kwiminyaka yerhafu 2014 kunye no-2015, umda wawungama-$ 500. Qaphela Isaziso sika-2015-82, Ukwandisa kwi-De Minimis i-Safe Harbor Limit kubathengi ngaphandle kweNkcazo yeMali esebenzayo (pdf), kwiWebhsayithi ye-IRS iinkcukacha malunga nale nguqulelo. Ukufumana iinkcukacha ezingaphezulu kweli lungiselelo, khangela i-minimis icandelo lokhetho lonxweme lwe-Q & A kwiWebhsayithi ye-IRS.

Ukhuseleko oluKhuselekileyo lwaBathengi abancinci

Ukulungiswa kungancitshiswa ngokukhawuleza ukuba inani elihlawulelwe ukulungiswa kunye nokugcinwa kwipropati lingaphantsi okanye lilingana ne-$ 10,000 okanye iipesenti ezi-2 zesiseko esingenakulungiswa kwipropati, nayiphi na imali ephantsi . Kwakhona i-harbor ekhuselekileyo ifumaneka kuphela kumashishini anemali engaphantsi kweedola ezili-10 zeeRandi kunye nepropathi elungiswayo isiseko esingasilungiswanga phantsi kwe-$ 1 yezigidi. Ukuze uthole iinkcukacha ezingaphezulu kweli lungiselelo, jonga ukhetho olukhuselekileyo lwezithuthi ezikwinqanaba elincinci labathengi be-Q & A kwiWebhsayithi ye-IRS.

Ukhuseleko oluKhuselekileyo loSondlo lwamaxesha onke

Ukuba ukulungiswa kuqulethwe ukugcinwa rhoqo, ke iindleko zokulungisa zingancitshiswa ngokukhawuleza. Le yimihlobo yokulungiswa eyenzeka rhoqo.

I-IRS ibhengeze oku ngeenkcukacha ezithile. Ukuze isondlo sohlaziyo ichithwe ngokukhawuleza, i-IRS ifuna iindleko ukuba ziyanelise zonke ezi zilandelayo zilandelayo:

1. Ukulungiswa rhoqo imisebenzi ephindaphindiweyo yohlobo onokulindela ukwenza;
2. Ukulungiswa okubangelwa ukuguquka nokusila kokusetyenziswa kwintengiso okanye ishishini;
3. Ukulungiswa kuyadingeka ukugcina isakhiwo sisebenza ngokufanelekileyo kwimeko yaso yesiqhelo;
4. Kwaye kulindeleke ukuba ukulungiswa kuya kufuneka kwenziwe:
   • Ngaphezulu kweyodwa ngexesha leminyaka eli-10 (izakhiwo kunye nezakhiwo ezinxulumene nezakhiwo), okanye
   • Ngaphezu kweyodwa ngexesha lokuhlala kwiklasi yepropati (kwipropati ngaphandle kwezakhiwo).

(Ubomi beklasi bubhekisela kwinani leminyaka apho i-IRS ilindele ukuba sinciphise umhlaba. Oku kukhankanywe kwiSaziso 946, Indlela yokuNciphisa iPropati , ngokukodwa icandelo lesigaba sepropati kwisiqendu 4 kunye neSithasiselo B.) - ukusuka kwiKhuseleko eliKhuselekileyo Icandelo loLondolozo lwexesha eliqhelekileyo le-Q & A kwiWebhsayithi ye-IRS. Igama lokulumkisa: isilondolozo esiqhelekileyo sokugcina isithuthi asifaki iindleko eziwela phantsi kwecandelo lezinto ezingcono.

Izibonelelo ezikhethekileyo

Masithi umnikazi wendawo ubeka indawo yophahla kwipropati yerenti. Masicinge ngale meko. Xa ipropati ibekwa kwinkonzo njengenqashiso, iindleko zepropati zahlula zibe zimbini: umhlaba kunye nesakhiwo. Ilizwe lixabiso lokungahlaziyo. Iindleko zesakhiwo zafakwa kunye nokuhlaziywa kwithuba leminyaka (iminyaka engama-27.5 yokuhlala kwindawo yokuhlala okanye iminyaka engama-39 yokuthengisa impahla). Ngaloo ndlela indleko yendlu eludala ihlanganiswe kwiindleko zakhiwo kwaye ihlaziywa ngokuhamba kwesikhathi.

Ngoku umninimzi uthathe indawo ephahleni. Olu hlobo lokubuyiselwa ludinga ukuba lube lugunyazisiweyo kwaye luhlahliwe (iminyaka engaphezu kwe-27.5 okanye iminyaka engama-39, njengoko kusebenzayo). Ngoku ke umninikhaya unempahla ebini eyancitshiswayo: isakhiwo sokuqala kunye nophahla olutsha. Kodwa uphahla oludala lufakwe kwisakhiwo. Ngoko ngendlela, umninimzi unciphisa i-asethi (uphahla oludala) olungasekho. Kule meko, i-IRS ivumela umnini-mhlaba ukuba enze umlinganiselo othile. Ngokwenene, umninikhaya angabhala iindleko zephahla elidala (ngoko kususa loo nxalenye yeendleko kwishedyuli yokunciphisa isakhiwo).

Iyintoni inzuzo? Oku kuthotywa ngokukhawuleza kwiphahla elidala, elikhupha umonakalo wokuba uhlawule uphahla olutsha kwiminyaka emininzi. Kwaye, oku kususa uphahla lwangaphambili (iindleko zalo zembali kunye nokuhla kwexabiso eliqokelelweyo) kwiphepha lokulinganisela. Ibhonasi eyongeziweyo: "Akukho ukuhlaziywa kwakhona ngenxa yokuba kwakungenakuthengiswa okanye utshintshiselwano," kusho uPhil Zaman, umlawuli kwi-Ofisi yeRhafu yeSizwe yeRhafu. Ngaloo ndlela izicwangciso zincinci ziphumela ekunciphiseni kwexabiso elincinci ukuphindaphinda xa ipropathi ithe yathengiswa kwikamva.

Oko Ufuna Ukuyijonga

Ukuze kuchaneke ngokufanelekileyo oko kunokuncitshiswa kwaye kufuneka yenziwe yintoni, kufuneka sihlolisise ukuba yiyiphi indleko, ukuba yindleko eninzi, nokuba iindleko zihambelana njani nepropati ekulungiswe okanye egcinwe. U-Nelson uthi, "Le migaqo-mpahla yezinto ezibonakalayo zithe, kufuneka sijonge le ntlawulo." Ngoko sizijonga njani ezi nkcitho?

Iindleko nganye zokulungisa okanye zokugcina:

1. Hlola i-invoyisi yeendleko
2. Iyintoni indleko? Faka isicelo sovavanyo lwe-BRA: ngaba iindleko zokuphucula, ukubuyisela okanye ukulungelelanisa?
3. Ingakanani indleko?
4. Ingaba into nganye kwi-invoyisi ilingana okanye ingaphantsi kwama-$ 2,500? Ngaba i-invoyisi epheleleyo ilingana okanye ingaphantsi kwama-$ 2,500? Ukuba kunjalo, cinga ukusebenzisa i- minimis i- harbor ekhuselekileyo.
5. Ingaba inani lilingana okanye lingaphantsi kwama-$ 10,000? Ukulingana okanye ngaphantsi kweepesenti ezi-2 zesiseko esingalungiswanga sakhiwo esilungiswayo? Ukuba kunjalo, qwalasela ukusebenzisa ukhetho olukhuselekileyo lwezithuthi zabathengi abancinci.
6. Luhlobo luni lokulungiswa? Ngaba ukulungiswa kwinqanaba elindelekileyo kwaye liyimfuneko lokugcina loo propati ngokusemgangathweni ngokusebenzayo? Ukuba kunjalo, cinga ukusebenzisa i-harbor ekhuselekileyo yokulungiswa rhoqo.
7. Cinga ukuba umntu unokubhala "isimo sengqondo."
8. Ukuxhaswa nayiphi na indleko njengoko kuyimfuneko kwaye usethe ishedyuli yokunciphisa ukubhalwa kweendleko zokulungisa.

Izixhobo zokugaya ngokujulile kwiindawo zokuPhucula nokuSondeza:

• I-In-Depth Khangela: I-IRS iphelela i-Regs kwi-Dispositions ye-Tangible Property Depreciable (i-Parker Tax Publishing, Septemba 8, 2014).
• Isaziso sika-2015-82 (IRS.gov, pdf), esatshintshile i- minimis i- harbor ekhuselekileyo ukusuka kwi-$ 500 ukuya kwi-2,500 zama-$; zishwankathelwe kwi-IR-2015-133: Amashishini amancinci: i-IRS iphakamisa iNdawo yokuThengiswa kweMpahla ebonakalayo kwi-$ 2,500; Yenza lula ukuFakela nokuThengisa ingxelo (IRS.gov, Novemba 24, 2015).
• Imigaqo Yempahla Ebonakalayo - Imibuzo Ebuzwa Ngokuphindaphindiweyo (IRS.gov, Matshi 13, 2015).
• Isigqibo seNondyebo 9636: Isikhokelo ngokuDeduction and Capitalization of Expenditures ehlobene neZakhiwo ezibonakalayo (IRS.gov, umhla osebenzayo ngoSeptemba 19, 2013).
• Inkqubo yeNgeniso ye-2015-20 (IRS.gov, pdf); shwa nkathela ngo-IR-2015-29: I-IRS Yenza kube lula kumashishini amancinci ukuba afake isicelo sokulungisa iMimiselo ku-2014 nangeminyaka ezayo (IRS.gov, ngoFebruwari 13, 2015).
• Imimiselo yePropati yeTayibonakaliso - iMigangatho yokuCwangcisa iziKhokelo kunye neziNcedo (AICPA.org)
• Ukuphunyezwa kweMigaqo emitsha yeZakhiwo eziThengiswayo ( uLwazi lwe-Akhawunti , uJanuwari 31, 2014).
• Isondlo soLondolozo oluKhuselekileyo oluKhuselekileyo phantsi kweNew Regulations IRS Repair (Nolo.com)
• UmThengi omncinci oKhuselekileyo oPhephelelweyo wokuThuthwa nokuThuthukiswa (iNolo.com)
• Izidingo zabanikazi beeMpahla phantsi kwemiqathango ye-IRS Repair (Nolo.com)