Xa usebenza ngokuzimeleyo, uhlawula ukwazi oko kuchithwa
Olu luhlu lokuncitshiswa komsebenzi luquka iinkcazo ezimfutshane kunye neefom ezifumaneka kuzo. Nangona kunjalo, injongo ayikunikezela ngokucacileyo kodwa kukukunceda uqaphele ukuncitshiswa kwamathuba omsebenzi kwikhosi lemihla ngemihla.
Ukuze uthole imiyalelo ecacileyo kunye neemeko zale mali yokunciphisa umsebenzi, qhagamshelana neengcali zerhafu okanye iimpapasho ze-IRS.
1. Isiqingatha seRhafu Yakho yokuThengisa
Xa uqeshwe, umqeshi wakho uhlawula isigqibo sakho sentlawulo ye-Medicare kunye noKhuseleko lweNtlalo, kwaye uhlawula esinye isiqingatha ngeentlawulo zerhafu. Xa usebenza ngokuzimeleyo, kufuneka uhlawule yonke loo nto, ngerhafu yerhafu. Nangona kunjalo, njengomqeshi wakho, unelungelo lokususa isigamu sawo.
Ukuchithwa okanye akunjalo, nangona kunjalo, irhafu yengqesho ingaba yindleko enkulu kwi-kontraki ezizimeleyo. Ukwazi ukuba irhafu yerhafu kubalwa kubaluleke kangakanani xa kuqwalaselwa ingqesho ngokubhekiselele kwimvumelwano. Kwakhona, khumbula ukuba ukuncitshiswa kweShedyuli C kunciphisa umvuzo wakho we-intanethi kwaye ngoko ke irhafu yengqesho yodwa.
Ukubala irhafu yengqesho, sebenzisa Ifomu SE , kodwa ihlawulwa kwaye isiqingatha sithathwe kwi-1040 yakho.
2. Ukusetyenziswa kwe-Ofisi yakho yaseKhaya
Ukuthabatha i- ofisi yokunciphisa i-ofisi kungabangela ukuncitshiswa kwe-self-employment, kodwa kukho imigaqo emininzi ye-IRS malunga nokuncitshiswa.
Ngokuqhelekileyo, iindleko zee- home deductible zihambelana nokusetyenziswa kweofisi yakho yasekhaya - kungekhona izixhobo e-ofisini - kwaye zichithwa ngokukodwa ngokwemali yendawo apho iofisi isebenza ngaphakathi kwindlu kunye nenani lemali engenayo apho . Ukubala ukutsalwa kokusetyenziswa kweofisi yakho yasekhaya, sebenzisa Ifomu 8829.
Isixa esicatshulwayo siya kufakwa kwiShedyuli yakho C.
3. Ukuqeshisa kunye nenzala
Ukuba urenta indawo yeofisi okanye izibonelelo zakho ozenzayo kwi shishini lakho, irenti kunye nenzuzo yokubolekwa kwemali iyachithwa kwiShedyuli C. Nangona kunjalo, ukuhluthwa kwemisebenzi kunokukhawulelwa kwindawo ngaphandle kwekhaya lakho. Ukuncitshiswa kweofisi yaseKhaya kunye neenjongo zokubambisa imali, njengoko kuchazwe ngasentla, zichithwa kuphela kwaye zibalwa kwiFomu 8829.
4. Izixhobo, i-intanethi kunye neefowuni Iindleko
Ukuba ungumnini okanye uqeshe indawo yeofisi ngaphandle kwekhaya lakho, izibonelelo zichithwa ngokupheleleyo kwiShedyuli. Naku kwakhona kwiiofisi zasekhaya, ezi zijongwa njengeendleko ezichanekileyo kwaye zichithwa kuphela. Izixhobo zingabandakanya i-gas, umbane kunye neenkqubo zokukhusela.
Iifowuni ezisetyenziselwa ishishini zichithwa ngokusemthethweni zengqesho. Oku kufaka iifowuni zeendlela zokusetyenziswa kwezoshishino kunye nemigca yesibini kwiofisi yakho yasekhaya. Nangona kunjalo, awukwazi ukuhlawula iindleko zesiseko somgca wefowuni yakho, nangona unako ukususa iindleko zeefowuni zezoshishino ezenziwe kuyo. Ezi zichithwe kwiShedyuli C.
5. Izibonelelo
Impahla oyisebenzisayo ukuqhuba ibhizinisi lakho ichithwa kwiindlela ezahlukeneyo zeShedyuli. Impahla ephathekayo ephathekayo njenge-toner, iphepha, iimvulophu, njl, zithathwe kwiCandelo II leShedyuli C.
(Izixhobo, ezifana neekhomputha, iikhamera, iiprintta, i-calculators, njl njl., Zithathwe ngokwahlukileyo.) Qinisekisa ukugcina ezi zinto zihluke kwizinto oziphetheyo kwaye ugcine iirisithi zakho zihleliwe.
Ezi ntlobo zezinto ezikhoyo zithathwa ngokwahlukileyo kwizinto ezisetyenzisiweyo xa ushishino lwakho lwenza kwaye lithengise impahla. Bona iNxalenye yesiHlomelo C ekunciphiseni iindleko zezinto ezisetyenziswayo kunye nokuthengiswa.
6. Izixhobo
Izixhobo zeofisi, izixhobo, okanye uomatshini zincitshiswe kwiNgcaciso 13 yeShedyuli C, okanye i-"Depreciation neCandelo 179". Okokuqala, sebenzisa iFomu 4562 ukufumana ukuhla kwexabiso. Le yifom oyisebenzisayo ukuba uhlaziyo ixhobo zokusebenza ngaphezu kweminyaka emininzi okanye ngomnyaka owodwa usebenzisa i-Section 179 yokutsalwa.
7. Ukulungiswa kunye nokugcinwa
Oku kubandakanya iindleko zokulungiswa kwangoku kunye nezivumelwano zenkonzo zesebenzi kunye neofisi yakho.
Ezi zithatyathwa kwiShedyuli. Khumbula ukuba, ukuba wenza umsebenzi ngokwakho ekulungiseni, awukwazi ukukrazula ixabiso lezabasebenzi. Ukuchithwa kwelungelo kwiofisi yasekhaya kubalwa kwiFomu 8829. Ukuba ukulungiswa kwenzelwa kwenye indawo yekhaya lakho elichaphazela iofisi yakho yasekhaya (oko kukuthi, isithando somlilo), mhlawumbi iindleko ezichanekileyo kwaye zichithwa kuphela.
8. IziCwangciso zomhlalaphantsi
Xa uqeshiwe, iminikelo (kwimimiselo emiselweyo) kwizicwangciso zomhlala-phantsi iyanciphisa iholo lakho elihlawulwa irhafu kwi-1040 yakho, nangona ungayithathi. Kwakunjalo nakwi-self-employed. Unako ukuseka ii-akhawunti zomhlala phantsi (IRA), njenge-SEP okanye i-SIMPLE IRAs, wena kunye / okanye abasebenzi. Ukuba usungula isicwangciso esitsha somhlala-phantsi sabasebenzi, unokufumana ilungelo lokuthenga ngetyala kwiminyaka emithathu yokuqala. Kuwe (kodwa kungekhona abasebenzi bakho), ungasebenzisa i-IRA yendabuko ukunikela.
9. Iimali zeeNkcazo zeeNtshumo zeMpilo ezizimeleyo
Ukuze uzinike iipresimenti zempilo ye-inshurensi yempilo yakho yempesheni yakho, kufuneka ube ne-net benefit kwiShedyuli C, kwaye akufanele ufanele ukufumana ingqalelo kwenye isicwangciso (umzekelo, isicwangciso sakho somtshato). Ezinye izithintelo zokutsalwa kwe-inshorensi yezempilo ezizimeleyo ziyasebenza. Oku kutsalwa kuthathwa kwi-1040 yakho.
Elinye i-Intshurensi
Oku kuya kufaka i-shishini, ipropati, uxanduva, ukungasebenzi, i-ins ins inshurensi yabasebenzi, njl. Ukuba unayo iofisi yasekhaya , inxalenye yomshuwalense yomnini-yindlu yakho iyancitshiswa njengendleko echanekileyo kwiFomu 8829. Ukuba usebenzisa isithuthi soshishino, inokukrazula inxalenye yomshuwalense wemoto, ukuba ucinga iindleko zangempela kunokuba uthathe i-mileage ephantsi. Ezi zithathwa kwiShedyuli C, ngaphandle kwe-inshorensi yomnini-mali, eyabalwa kwiFomu 8829 njengoko ikhankanywe ngasentla.
11. Imirhumo yabaSebenzi kunye neNzuzo kunye / okanye iintlawulo kwiintengiso
Unokubamba iindleko zabasebenzi kwiikontraka ezizimeleyo kunye nabasebenzi kwiShedyuli. Nangona kunjalo, oku kunqunyulwa kwezemisebenzi kunemizila eyahlukeneyo: abasebenzi bezontrakthi (Umgca 11) kunye nemivuzo kunye nomvuzo (umgca 26). Ukuba unika iingenelo kubasebenzi bakho, njenge-inshorensi yempilo kunye ne-inshorensi yobomi, oku kwachithwa. Khumbula ukuba ii-premium zempilo ze-inshorensi zempilo zithathwa ngokwahlukileyo, njengoko kuchaziwe ngasentla.
12. Imirhumo
Njengoko unako ukukhipha inxalenye yakho yomqeshi we-Medicare kunye noKhuselo loLuntu, unokukhipha le ntlawulo kubasebenzi bakho. Nangona kunjalo, ngokungafani neerhafu zakho, irhafu yentlawulo yabasebenzi ichithwe kwiShedyuli C. Ukongezelela unako ukurhoxisa irhafu yokuthengisa ehlawulwe njengomthengisi weempahla, irhafu yengqesho, kunye neentlawulo zeelayisenisi kunye neemvume. Iintlawulo zepropati kwizindlu zangasese ezisetyenziselwa kuphela iinjongo zoshishino ziyachithwa. Ireyithi yerhafu kwindlu apho unayo ifanelekile iofisi yekhaya ichithwe.
13. Inzala
Njengoko inzuzo yokubolekwa kwempahla yendawo yokuhlala esetyenziselwa ishishini ichithwe, ezinye iintlobo zenzalo ziyachithwa ngokunjalo. Oku kubandakanya iindleko zemali kunye nomdla wekhadi lesikweletu. Nangona kunjalo, ukubala le nzala kuyona nto ibhetele ukuba ube namakhadi eemboleko ezahlukeneyo kwiindleko zoshishino lakho. Oku kuncitshiswe kwiShedyuli C.
14. Ukupapasha, ukuPhakanyiswa, ukuThunywa, kunye nokuBhaliswa
Ezi zibandakanya iindleko zentengiso, iiwebhusayithi, amakhadi omashishini, iincwadana, i-mailings, ubulungu kumbutho wezoshishino, ukubhaliswa kwephephabhuku. Zidityaniswe kwimida eyahlukileyo yeShedyuli C.
15. Uhambo lwezorhwebo
I-IRS ichaza iindleko zokuhamba ngezoshishino njenge "iindleko eziqhelekileyo neziyimfuneko zokuhamba ekhaya ukusuka kwishishini lakho, umsebenzi okanye umsebenzi." Injongo yohambo kufuneka ibe yinkampani kungekhona eyona nto. Kwaye izindleko zamalungu entsapho ahambahambayo azinakunyulwa. Iindleko zokuhamba ezidityanisiweyo zingabandakanya ukuthutha, imoto, indawo yokuhlala, ukutya kunye neendleko ezichaphazelekayo. Qaphela ukuba abasebenzi basebenzise ifomu 2106 ukubika iindleko zokuhamba ngezoshishino; Nangona kunjalo, abantu abaqeshwe ngabasebenzi bayichaza kwiShedyuli C.
16. Ukutya nokuzonwabisa
Ukutya kunye nokuzonwabisa kwindleko zoshishino ngokuqhelekileyo zixhaswa ngama-50 ekhulwini. Ezi ndleko zingabandakanya ukuzonwabisa kumxhasi kwindawo okanye kwindawo yokutya xa uhamba ngezoshishino.
17. Ukuthuthwa kweeNdleko kunye neZindleko zeMoto
Iindleko zokuhamba azithengi; Nangona kunjalo, ukuba iofisi yakho yasekhaya yindawo enqununu yokusebenzela ukuya kwezinye iisayithi apho usenza ishishini kunokudityaniswa. Xa udonsa iindleko zeemoto (iShedyuli C, umgca we-9) ungathatha i-mileage echithwayo okanye ubale iindleko zangempela kunye nokuhlaziywa kwaye ukwandise ukuba kusetyenziswe ipesenteji yakho. Naliphi na indlela kufuneka ugcine iirekhodi ezichanekileyo zoshishino lwakho lwezithuthi. Imirhumo yokupaka kunye neerhafu zifakwe kulezi zibalo ngaphambi kokungena kwiNgcaciso 9. Ngokuxhomekeke kwimeko ethile ungadinga ukufakela ifomu 4562.
18. Iinkonzo zobungcali
Iindleko zomthetho kunye neendleko zokulungisa irhafu kwishishini lakho lichithwa kwiShedyuli C. Nangona kunjalo, indleko yokuba irhafu yakho yerhafu ingenakucatshulwa, ngokunjalo i-akhawunti yakho ihlawulise imirhumo yakhe.
19. Iingxowa ezibi zezorhwebo
Ukuze ubhale phantsi ityala elibi (eliyinto ebonakalayo ekusebenziseni ibhizinisi lakho), kufuneka usebenzise indlela yokwenza imali, oku kuthetha ukuba uyabika ingeniso yakho njengoko ingahlawulwa nje. Ngenxa yokuba iinkampani ezininzi ezincinci, iikontraki ezizimeleyo kunye nabazimeleyo zisebenzisa indlela yokubalwa kwemali, oku akukona ukuchithwa kwemisebenzi yokuqeshisa-kodwa kubalulekile ukwazi. Amatyala amabi athatyathwe kwiCandelo V leShedyuli C.