Xa usebenza ukusuka ekhaya, nokuba i-freelancer okanye umqeshwa, ichaphazela irhafu yakho. Nangona abantu abaninzi banomgcini-akhawunti ukuba bancede bahlele konke oku ngaphandle kwerhafu, ngamnye umntu ufuna ulwazi oluncinane lwerhafu ukuze bakwazi ukwenza izigqibo ezintle malunga nentlawulo yonke iminyaka.
Nazi ezinye zeemeko eziqhelekileyo, iifom kunye needyuli ezifunekayo kwiirhafu zerhafu ze-US
01 - Ikontraka eZimeleyo
Inkampani evumelana nomsebenzi ayiqondisi "iindlela kunye nezindlela" apho ikontrakta elizimeleyo igqiba isabelo, kodwa iyalulawula ukuba yintoni umphumo wokugqibela okanye isiphumo esifanelekileyo. Izivumelwano ezizimeleyo kufuneka zihlawule irhafu yengqesho.
Okunye: I- Self-Employment Taxes FAQ
02 - Sole Proprietor
Njengoko i-IRS ichaza, eli gama lithetha "umntu onomsebenzi ongekho phantsi kwakhe ngokwakhe."
Ngoko oko kuthetha ukuthini oko? Ngokuyinene ukuba uqala ishishini phantsi kwegama lakho kwaye awufaki i-shishini lakho, ngoko ke ungumnikazi wedwa. Abanikazi bamalungelo abodwa bahlawula irhafu kwishishini labo ngokufaka iShedyuli C (prolela phantsi ngaphezulu kweli xesha) kwiirhafu zabo zerhafu. Abanikazi abanamalungelo ayifuni inombolo yesazisi yerhafu (TIN) kodwa basebenzise inombolo yabo yoLuntu lweNtlalo.
Kukho ezinye iimeko xa umnini-mnye, umnini-mfanelo ongekho phantsi (LLC), odibeneyo, usenokuhlawulwa irhafu njengomnini wedwa.
Iikontraka ezizimeleyo zidla ngokuba ngabanini bodwa. Nangona kunjalo, ikhontraktha elizimeleyo linokufakwa njenge-LLC, ubambiswano okanye esinye isakhiwo seshishini. Ngokuqhelekileyo i-solo freelancer ngumnini wedwa.
03 - IShedyuli C
"Ihedyuli yerhafu" yindlela ecacileyo ngakumbi esetyenziselwa ukubala inxalenye yerhafu. Uyifake ngokubuya kwakho. IShedyuli C isetyenziselwa ukubala kwinzuzo yerhafu yerhafu yengeniso okanye ilahleko evela kwishishini eliqhutywe nguwe okanye kwi-profession apho ungumnikazi wedwa.
Imali engenayo okanye ukulahlekelwa yintengiso ibonakaliswe kwiShedyuli C ngokubala intlawulo yoshishino kunye nokukhupha iindleko zoshishino, ezibandakanya iindleko ezihambelana nokugcina iiofisi zasekhaya kunye nezinye iindleko zoshishino ezichithwayo. ungeniswa kwi-1040 yakho njengeniso.
Ukuncitshiswa kweofisi yasekhaya , eyabalwa ngo-2013, ibalwa kwakhona kwiShedyuli C. Ukuba usebenzisa i-old way home deduction method isabalwa kwiFom. 8829 (prolela phantsi ngaphezulu kule fomu) uze ungene kwiShedyuli C.
Okunye: I- FAQ yokuKhutshwa kweHhovisi yaseKhaya
04 - Ifomu 8829 - Iindleko zoShishino lweeKhaya lakho
Le fom isetyenziselwa ukubala iindleko zoshishino lwekhaya lakho, oko kukuthi, ukuncitshiswa kwentela yasekhaya, kwiikontraki ezizimeleyo ezifake iShedyuli C, ukuba awusebenzisi i-deduction yerhafu yasekhaya elula, ibalwa kwiShedyuli C. Ezi ndleko zithathelwa kwiShedyuli. Le fomu ayisetyenziswanga ukukhangela izixhobo zeofisi okanye ifenitshala, kodwa kuphela ukubala ukutsalwa kwelokusetyenziswa kwekhaya lakho.
Kwakhona ayisetyenzisiwe kubaqeshwa bee-telecommunity abathi banqatshelwe i-ofisi . Iikhompyutha zisebenzisa i-IRS Ifom 2106 Iindleko zoshishino zabasebenzi kwaye zifake kwiShedyuli yabo A.
05 - Ifomu 2106 - Iindleko zoshishino zabasebenzi
IFom 2106 isetyenziselwa ukubala iindleko zoshishino ezingahlawulwanga ngabasebenzi. Ezi zithatyathwe kumgca-21 weShedyuli A (ifomu 1040). Ezinye iindleko zoshishino ezinokuditywa ngokusebenzisa le fom ziquka i-mileage, iindleko zokuhamba, iindleko zeekhaya, izipho zoshishino, imfundo (izifundo, imirhumo kunye neencwadi) kunye neempapasho zorhwebo.
Ezi zithintelo zihambelana nemimiselo ethile ye-IRS, ngoko nceda ufunde imigaqo kwiFomu 2106 ngokucokisekileyo okanye uthathe ingcali yerhafu.
Kwakhona khumbula ukuba kuphela inani leendleko zoshishino ezingahlawulwanga (kunye nezinye izinto ezincinci ezifana nokulungiswa kweerhafu) ezingaphezulu kweepesenti ezi-2 zemivuzo yakho epheleleyo echitshiweyo. Ngoko ukuba iindleko zezoshishino zakho zincinci, unganakho ukuzithemba kuzo.
Abasebenzi be-Telecommuting, abasebenza ekhaya ukulungelelanisa abaqeshi babo, basebenzise le fomu ukubala i-ofisi yokunciphisa iofisi. Iikontraka ezizimeleyo zisebenzisa i-IRS Ifom ye-8829 ukubala i-ofisi yokunciphisa i-ofisi.
06 - IShedyuli ye-SE - Ifomu leRhafu yoLuntu
Ifom ye-IRS IShedyuli SE isetyenziselwa ukubala irhafu yerhafu yokuqeshisa umnini-shishini ofake iShedyuli C (leyo ibalwa inzuzo okanye ilahleko kwi-proprietorship kuphela), iShedyuli F (esetyenziswa ngamafama) okanye iShedyuli ye-K-1 ifom 1065 (esetyenziselwa intsebenziswano kunye nokusebenzisana). Irhafu yerhafu yokuqeshisa kule mali ifakwe kumgca-56 we-1040 yakho. Le fom isetyenziselwa ukubala ukuhluthwa kwentlawulo yokuqeshisa emsebenzini wakho, engeniswe kumgca 27 we-1040 yakho.
07 - 1099-Iziko
I-1099-MISC ( ukukhuphela ) ifomu esetyenzisiweyo ukunika ingxelo kwingeniso ye-IRS ehlawulwa kwi-kontraki ezizimeleyo. Kwakhona kusetyenziselwa ukunika ingxelo ngerenti, iintlawulo kunye nezinye iintlobo zemali engenayo. Kwiikontraki ezizimeleyo ezisebenza ekhaya, ngokuphindaphindiweyo kwi-freelancing okanye ukubonisana, zisetyenziselwa ukunika ingxelo yokuhlawulwa kwe-nonemployee (ibhokisi 7). Ngokuqhelekileyo, iikontraki ezizimeleyo zibika ingeniso kwibhokisi 7 kwiShedyuli yabo C.
Ukuba uhlawulelwa i-$ 600 okanye ngaphezulu kweedola njengekontrakta elizimeleyo yinkampani enye, loo nkampani kufuneka ikunike i-1099-MISC ngoJanuwari 31 wonyaka olandelayo. Umhla wokugqibela ungadla ngokukhawuleza ukuba iJanuwari 31 iwa ngoMgqibelo okanye ngeCawa.
Ngokufanayo, ukuba kwishishini lakho uhlawula ikontraka ozimele $ 600 okanye ngaphezulu, kufuneka umnike 1099 ngolo suku olufunekayo. Kumele ufake ifayile kunye ne-IRS. Jonga i-IRS ifomu ye-1099-MISC ngeenkcukacha ezininzi.
Qaphela: Ukuba ungumqeshwa othungela ekhaya, kufuneka ufumane ifom ye-W-2 ingxelo yengeniso yakho kunye neerhafu ezingagcinwanga, kungekho 1099.
Olungakumbi: Ukulungisa i-1099