Ukuthatha Inxaxheba Kwezinto Zoshishino
I-IRS inqume ukuba umntu uthatha inxaxheba kwimisebenzi yezoshishino ukuba uthatha inxaxheba kwi "rhoqo, eqhubekayo kwaye eninzi." Ukuba kunqunywe ukuba ukuthatha inxaxheba komntu akuyona into ephathekayo, akakwazi ukukrazula ilahleko kumlinganiselo ofanayo nomnini-shishini owenza inxaxheba kwishishini.
Indlela Ukuthatha Inxaxheba Kwezinto Eziphathekayo Kucacisiwe
Ukuthatha inxaxheba kwintsebenzo kunqunywe ngonyaka. I-IRS ineemvavanyo ezisixhenxe zokuqinisekisa ukuthatha inxaxheba:
- Umhlawuli-ntlawulo usebenza iiyure ezingama-500 okanye ngaphezulu kwonyaka kulo msebenzi.
- Umhlawuli werhafu wenza konke umsebenzi kulo msebenzi.
- Umhlawuli-ntlawulo usebenza ngaphezu kweeyure ezingama-100 kulo msebenzi ngunyaka kwaye akukho mntu usebenza ngaphezu komhlawuli werhafu.
- Lo msebenzi ngowona msebenzi ochaphazelekayo wokuthatha inxaxheba (SPA), kunye nezibalo ze-SPA apho umrhafi osebenza kwiiyure ezingama-100 ukuya kuma-500 ngaphezulu kweeyure ezingama-500 zonyaka.
- Umhlawuli-ntlawulo uthathe inxaxheba kwimisebenzi kuyo nayiphi na eyiminyaka emi-10 yangaphambili.
- Lo msebenzi ngumsebenzi wentshukumo yomntu kwaye umhlawuli-ntlawulo uthathe inxaxheba kwizinto eziphathekayo kuyo nayiphi na iminyaka emithathu engaphambili.
- Ngokusekelwe kuzo zonke iimeko kunye neemeko, umhlawuli-ntlawulo uthatha inxaxheba kulo msebenzi ngokuqhubekayo, ngokuqhubekayo, kunye nokukhulula kulo nyaka. Nangona kunjalo, lo vavanyo lusebenza kuphela ukuba umhlawuli-ntlawulo usebenza ubuncinane kwiiyure ezingama-100 kulo msebenzi, akukho mntu usebenza ngaphezulu kweeyure ngaphezu komhlawuli-ntlawulo kumsebenzi, kwaye akukho bani ufumana isinxephezelo sokulawula lo msebenzi.
Umzekelo Wezinto eziManyeneyo Ukuthatha inxaxheba
UJoe noSally Cotler yindoda nomfazi onamalungu (abanikazi) be-LLC . Ngamnye wabo une-50% yobulungu bemivuzo. USally wenza uninzi lomsebenzi kwishishini; UJoe unikeza izimvo kunye neengcebiso, kwaye ngokukhawuleza unceda ekulungiseni izinto.
Akasebenzi ngaphezu kweeyure eziyi-100 ngonyaka, ngoko akayi kuthatha inxaxheba kwishishini.
Kutheni kubandakanyeka kweMpahla kubalulekile kwiNtlawulo
Ukuchonga ukuba ukuthatha inxaxheba kumnini webhizinisi kwimini yemihla yoshishino kuthintela irhafu yomnini. Iirhafu zomnini zichaphazeleka ngokukodwa ukuba ishishini linokulahleka kunyaka omnye. Ngokukodwa, iilayibhile ze-IRS ilahleko kumnini-shishini ongeyithatha inxaxheba kwishishini ngokuthi "ukulahlekelwa kwemisebenzi engenziwanga."
Ukuba umnini-shishini ubambe iqhaza kwi-shishini, kwaye ishishini linokulahlekelwa, umnini angathatha inani elipheleleyo lokulahlekelwa kwakhe kwintlawulo yerhafu. Ukuba umnini akabandakanyeki ngokwezinto eziphathekayo kwaye ishishini lilahlekelwe yilahleko, ilahleko zomnini zilinganiselwe kwinani leenzuzo.
- Umzekelo: ishishini likaJoe kunye ne-Sally Cotter lilahlekelwa i-$ 10,000 ngonyaka. Abanalo imali engenayo ngaphandle kweshishini. Isivumelwano sabo sokusebenza se-LLC sihlula inzuzo kunye nokulahleka ngokulinganayo. Ekubeni uSally ethatha inxaxheba kwishishini, unako ukuhlawula i-$ 5,000 isabelo esipheleleyo sama-5,000. Kodwa ekubeni u-Joe engabandakanyekanga, akanako ukukrazula nayiphi na isabelo se-$ 5,000 ngenxa yokuba kwakungenayo imali engenayo yokunciphisa ilahleko.
- Inqabileyo: Ukuzimisela "ukuthatha inxaxheba kwimpahla," kunye nemithetho yomsebenzi ongathandekiyo inzima. Eli nqaku kunye nabanye kule ndawo akujoliswanga ukuba babe ngcebiso yerhafu. Ukuba ucinga ukungabikho kokuthatha inxaxheba kwintengiso ingaba ngumcimbi kwishishini lakho, khangela umcebisi wakho weerhafu . Eli nqaku li-IRS kwi-Lossive Activity Loss iquka ulwazi oluninzi ngale ngongoma.