Uluhlu lokutshekisha kwiifayile zokuqala zerhafu
Nazi iingqinisiso eziyisixhenxe ezibalulekileyo ekufuneka ziqwalaselwe xa ufaka irhafu yakho yokuqala yerhafu.
1. Hlaziya iFomu ngokupheleleyo
Okokuqala, qwalasela ikopi yerhafu yokurhweba yerhafu uza kufaka iifayile ukuze ubone ukuba yiyiphi imida yokubuyisela oza kulindeleka ukuyizalisa ngexabiso.
Kwakhona, ukuba kukho iimbuzo ezibuziweyo ekubuyeni, qiniseka ukuba unemibuzo kule mibuzo. Ezi zinokubandakanya uhlobo lweshishini, ngaba unyaka wakho wokuqala kwishishini, kunye nendawo yakho yezoshishino.
Qinisekisa ukuba ishadi lakho lama-akhawunti linamacandelo afanelekileyo yengeniso kunye neendleko ukuba ulawulo lwezoshishino zakho kwaye ufake ifayile yakho ngokutsha. Nangona onke amashishini kufuneka agcine iirekhodi ezipheleleyo kunye ezichanekileyo, abaninzi abafikeli loo myalelo ngaphandle kwenzame ukuqinisekisa ukuba bahambelana nomthetho.
2. I-Accounting Basis
Esinye isigqibo umnikazi kufuneka asenze kukuba ukulungiselela ukubuyiswa kweerhafu kwi- cash or accrual basis . Ngaphantsi kwesiseko semali, ingeniso iyaqatshelwa xa iqokelelwa kunye neendleko ziyaqatshelwa xa zihlawulwa. Ngaphantsi kwe-accrual basis, ingeniso iyaqatshelwa xa ifunyenwe kunye neendleko ziyabonwa xa zifunyenwe. Nangona ababolekisi ngokuqhelekileyo bakhetha ukubona izitatimende zemali zeemali, ukubuyiswa kweerhafu kusenokulungiswa kwisiseko semali, nokuba ngaba izitatimende zezimali zilungiselelwe kwisiseko.
Ibishishini elitsha linokuba neendleko ezingenakuhlawuliswa ngaphezu kwengeniso engafumanekanga ekupheleni konyaka, ngoko ke unokucinga ngokuthatha ezo zindleko zetyala ezongezelelweyo njengokuncitshiswa. Oku kuya kwenziwa ngokukhetha i-accrual basis. Nangona kunjalo, kwiminyaka kamva xa ishishini linenzuzo, iimali ezifunyenweyo mazibe zikhulu kunemali ehlawulwayo, ngoko ke ishishini liza kubhalwa ngeniso engaphezulu kunye nokuhlawula irhafu xa sele ikhethile isiseko sokwakheka kwemali kwisithuba semali.
Xa usenza isigqibo malunga nesiseko esisetyenziswayo uya kuhlala nayo yonke ibomi lakho shishini, nangona utshintsho luvumelekile. Amashishini athile, kuquka abo abaneentengo ezinkulu okanye iimpahla, kufuneka bakhethe isiseko sokwenza imali.
3. Ixabiso lokunciphisa
Isigqibo esilandelayo sokuqwalasela yindlela yokunciphisa ukusetyenziswa. I-Internal Revenue Service ivumela ukuncitshiswa komnyaka wokuqala ukuya kuma-100,000 kwi-fenitshala kunye nezixhobo ezininzi, endaweni yokubhalwa kweendleko ngaphezu kweminyaka emihlanu okanye eyisixhenxe. Ngoko ke, abaninzi abanini-shishini baya kukhetha ukuba bathathe unyaka wokuqala babhale.
Nangona kunjalo, amashishini angenawo inzuzo akakwazi ukukhangela ukuncitshiswa kokunciphisa umnyaka wokuqala, nangona bangakwazi ukuqhuba phambili kwiminyaka enenzuzo. Ishishini kwiinkalo zalo zokuqala singacinga ukuthatha indlela yokunciphisa ixabiso elincinci ukwenzela ukuba ininzi yemali eyancitshiswa iya kufumaneka xa ishishini linemali engenayo kwaye libhekrha ephezulu ngaphezu kwesigaba sokuqalisa.
4. Ukukhutshwa kweHhovisi laseKhaya
Abanikazi abanamalungelo kwiindawo zezoshishino zasekhaya kufuneka bacinge ukuba banako ukutsala inxalenye yabo yokuhlala njengoluhlu loshishino. Ukuze uphumelele kule ndawo ephikisana kakhulu, indawo yoshishino esetyenziswa ekhaya kufuneka isetyenziselwe kuphela ishishini.
Umnini-shishini uza kulinganisa umgca wekwere wekhadi elisetyenziselwa ishishini kunye neyonke imifanekiso yecala yekhaya. Ipesenti ephumayo yokusetyenziswa kwezoshishino iya kufakwa kwiindleko zeofisi zekhaya ukuqinisekisa ukuba imali iyancitshiswa. Ukuba ishishini linokulahlekelwa, ke ukuxothwa kweshishini elisekelwe ekhaya akuvunyelwe kodwa kungenziwa phambili.
Ukuze kulandelelwe ngokufanelekileyo ukusetyenziswa kwelo shishini, umnini-shishini uza kuqala ukukhupha ipesenti yeerhafu zezindlu kunye nemithwalo yemboleko yemali eyayiza kuthatyathwa njengento echithwe ngayo. Ukuba kusekho inzuzo eseleyo, ezinye iindleko zekhaya ezifana nokulungiswa komhlaba, kunye nokulungiswa kwezindlu ngokubanzi ziya kubelwa kwi-shishini kunye nesabelo somntu, kwaye ukuncitshiswa kuya kuvunyelwa inxalenye yeshishini.
Ekugqibeleni, ukuba kusekho inzuzo, ukwehla kwexabiso kwikhaya kuvunyelwe kwicandelo loshishino.
Ukubala ukuhla kwexabiso, iindleko zekhaya kufuneka zabiwe phakathi kweendleko zomhlaba (ezingenakudalulwa) kunye nesakhiwo. Isakhiwo kufuneka sabiwe phakathi kwezoshishino kunye neziqephu zomntu ngokwazo ngepesenti ebalwe ngaphambili. Ukubanjiswa kwexabiso lokunciphisa ukuhluthwa kwexabiso kuya kubhalwa emva kwexesha elingama-40 leminyaka, kunye neendleko zokunciphisa izindlu zangonyaka aziyi kuba ngaphezu kweedola ezilikhulu.
5. Ingeniso yeMbuyekezo yabasebenzi
Esinye isahlulo sokubuyiswa kweerhafu ekupheleni konyaka kukuhlaziywa kweontrontrali ezizimeleyo ozihlawuleyo ukuba ubone ukuba urhulumente kufuneka axelelwe ngembuyekezo yabo engekho yomqeshwa. Abaqeshwa bakho bafumana ifom ye-W-2 ukuchonga ingeniso yabo kunye nerhafu yokubamba. Ngokufanayo, iikontraki zakho ezenza i-$ 600 (njengonyaka werhafu ka-2004) okanye ngaphezulu ziya kufumana ifom 1099-i-MISC evela kuwe, kwaye oorhulumente kunye noorhulumente nabo baya kufumana ikopi.
Abanikontrakthi abangamashishini abaxoxwanga ukufumana le fomu, kodwa intsebenziswano kunye neenkampani ezinobuncinane ezingamalungu omnye kufuneka zifumane. Ukuba ulinde ukuphela komnyaka ukufumana inombolo yokhuseleko loluntu okanye inombolo yombolo yomqeshi ongeke uphumelele ekufumaneni ulwazi olufunwayo. Ngaba iinkontrakthi zakho zizalise ifomu W-9 ukunika ulwazi olufunekayo.
6. Iimali zithuthi
Iindleko zemoto zingaba yindleko enkulu kwoshishini elitsha okanye elikhoyo. Umnini-shishini kufuneka agcine i-log log ukuze agcine umkhondo wendawo nalapho athe waya khona, owayebonwayo, kwaye ukuba kukho injongo yoshishino ekuhambeni. Nangona abanye abantu belandela ukusetyenziswa kwezoshishino, ndincoma ukugcina igogi yazo zonke iindleko zeemoto, kuba abo bachithwa ngokubanjiswa kwabo banako ukuhambisa ukuhamba njengeendleko zonyango, kunye nokuncitshiswa kwegalelo encedo xa kusebenza ngothando. Imbuyekezo yentlawulo yezorhwebo iya kufuna ukwazi xa ubeka isithuthi enkonzweni, kunye nemali yezoshishino, ukuhamba kunye kunye neekhilomitha ezenziweyo kwizithuthi ngasinye zonyaka.
7. I-Self-Employment Tax
Ngamanye amaxesha abantu abanenzuzo banokumangaliswa ukufumanisa ukuba irhafu yengqesho (ukhuseleko loluntu kunye nentlawulo yonyango kubantu abaqeshwe ngabanye) inokunyanzelwa kwaye ingaba yinxalenye ebalulekileyo yerhafu yabo yerhafu. Qiniseka ukubala iirhafu njengenxalenye yeerhafu zakho eziqikelelwayo xa uhlawula uqikelelo lwekota. Kwakhona, zilungele u-Aprili 15. Akukho kuphela ibhalansi ngenxa yerhafu yonyaka odluleyo, kodwa kwakhona ngenxa yokuhlawulwa kwekota yokuqala yeerhafu zonyaka ozayo. Ukuhamba kwemali kufuneka kuhlolwe ukuba ezi mali zifumaneke.
Olu luhlu lubandakanya kuphela ezimbalwa izinto ezininzi umnikazi webhishini kufuneka aqwalasele ngokulungiselela ukubuyiswa kwentela yokuqala. Abo basebenzayo kunye neerhafu ze-tax preparators kufuneka badibanise nabo ukuba baqaphele ukuba yeyiphi ifom yedatha yezo shishino kufuneka ihanjiswe kubo ukuze kulungiswe imbuyekezo yakho.
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UJoseph L. Rosenberg ngu-Akhawunti kaRhulumente oQinisekisiweyo kwi-Florham Park, NJ, ngokugqithiseleyo ekusebenziseni nabashishini kunye nabanini bamashishini amancinci. Unokufikelela kwi (973) 443-4332 okanye josephlrosenbergcpa@consultant.com.