Abasebenzi akufanele bahlawule irhafu yengqesho; irhafu isekelwe kwingxowa- mali ephezulu yabasebenzi bakho ngamnye ngosuku. Uya kufuneka ubeke eceleni imali nganye ngosuku lokuhlawula kwaye uhlawule irhafu xa kufanelekile.
Kufuneka u ngenise ingxelo yonyaka kwiimali zerhafu yengqesho ehlawulwayo kwaye ihlawulwe. Le ngxelo yi-IRS Ifomu 940.
Abaqeshi mabahlawule irhafu yengqesho (I-FUTA Tax), ngokusekelwe kumvuzo womqeshwa / umvuzo kwaye kufuneka angenise ifom ye-940-Ukungabikho kwemisebenzi kwabasebenzi baseFree (FUTA) yokuRhafiswa kweRhafu , kubonisa inani lemali yerhafu yokungabikho kwemali efunekayo kunyaka odlulileyo, isixa esele sihlawulwe, kwaye imali ehlawulwayo.
Nantsi inguqu yakutshanje yeFomu 940 .
IFomu 940 ibangelwa ngoJanuwari 31 ngamnye ngonyaka, kunyaka odlulileyo. Ukuba inani lemali yentlawulo engaphantsi kwemisebenzi ehlawulwa yonyaka ihlawulwe, umhla weFom 940 ongu- Februwari 10.
Ifomu ye-940 kunye neRhafu yeNgqesho yeNkonzo
Umlinganiselo osemgangathweni weRhafu we-FUTA ngowama-6% kwi-$ 7000 yokuqala yomvuzo phantsi kwe-FUTA yentlawulo. Le 6% iyancitshiswa ngu-5.4% ukunika i-credit kwilizwe apho wenza ishishini, ukuba irhafu yengqesho yombuso. Ngoko irhafu yentlawulo yeFUTA i-0.6%.
Amanye amazwe athabatha imali mboleko kwi-credit tax FUTA.
Ukuba i-state ayibuyiseli le mboleko ngethuba elifanelekileyo, i-credit FUTA yabo yerhafu iyancipha. Umzekelo, urhulumente unokuba nokunciphisa iitaliti ye-0.3%, oko kuthetha ukuba ishishini lakho le-FUTA liza kuba ngu-5.1% kuphela, kwaye kufuneka uhlawule i-0.3% eyongezelelweyo ukuya kwi-6% yentlawulo ye-FUTA.
Funda le nqaku kwi-IRS kwi- FUTA Ukunciphisa Iintengo.
Oko Uya Kufuna Ukugcwalisa ifomu 940
Ukugcwalisa Ifomu 940 akuyinto enzima kakhulu, nje ngokuba uyazi okanye unokufumana ulwazi olufunekayo. Inxalenye kuphela enokuthi ingacacile ngamacandelo anxulumene nokusebenzisana phakathi kwentlawulo yokungasebenzi kweenkonzo kunye neprogram yokungaqeshwa kwenkqubo.
Okokuqala, uya kufuna ulwazi malunga nenkampani yakho: Inombolo yesazisi yomqeshi , igama, igama lezorhwebo kunye nedilesi yenkampani yakho.
Icandelo 1 leFomu 940 lifuna iimpendulo ezintathu, malunga neentlawulo ezingenanto zentela:
1a. Faka isicatshulwa sombuso kwilizwe lakho, ukuba kufuneka uhlawule irhafu yengqesho kwimeko yombuso omnye kuphela.
1b. Ukuba ungumqeshi wombuso wezithuba ezininzi, kufuneka ugcwalise iShedyuli A yeFom 940 , ebonisa uluhlu ngalunye apho unabasebenzi khona, kwaye lubandakanya umvuzo we-FUTA ohlawuliswayo kwimeko, ukunciphisa izinga lokunciphisa iitaliti, kwaye iphelele ukunciphisa ityala.
2. Kufuneka uzalise iShedyuli A yeFom 940 ukuba uhlawule umvuzo kwimeko ephantsi kokuncitshiswa kwetyala (jonga inkcazo ngasentla). Kulo mbhalo, kuphela iCalifornia neVirgin Islands ziphantsi kokunciphisa iitaliti kodwa khangela ngesebe lakho lokurhoxisa urhulumente ukuba niqiniseke.
Ifomu 940 Ukubalwa
Icandelo 2 leFomu 940 lenza i-Tax FUTA ngaphambi kokuba ulungiswe.
Uya kufuna le nkcazelo elandelayo:
- Intlawulo epheleleyo kubo bonke abasebenzi kwi-khalenda yonyaka.
- Inani elipheleleyo leentlawulo ezixolelwe kwiRhafu ye-FUTA kunye nomthombo wale ntlawulo. Ezi ntlawulo zihlawulwe zibandakanya ezinye iinzuzo, i-inshorensi yobomi benkampani, kunye neenzuzo zempesheni yomhlala phantsi.
- Ixabiso leentlawulo ezenziwa kubo bonke abasebenzi abangaphezu kwama-7000 e-year ngonyaka.
Ukususa 2. kunye no-3. ukusuka kwi-1. ukufumana umvuzo wonke we-FUTA umrhumo, kwaye wande nge-0.008 (.8%) ukufumana irhafu yentlawulo ye-FUTA.
Icandelo 3 leFomu 940 libala ukulungiswa kwerhafu yengqesho yomhlaba, kuquka ukunciphisa iitaliti. Ukuba uhlawule enye okanye ngaphezulu kwemali yengqesho engafanelekanga, ungayilungisa imali efunekayo kwintlupheko engasebenzi.
Icandelo 4 libala nayiphi na ibhalansi ekufuneka ihlawulwe okanye ihlawulwe ngaphantsi komnyaka odlulileyo.
Icandelo 5 lixela uxanduva lwakho lwerhafu ngekota ukuba umyinge wonyaka ukuba ngaphezulu kwama-$ 500.
Icandelo 6 lifumana ulwazi kumntu wesithathu unignee (umqeshwa, i-preparer tax tax, okanye omnye umntu) onokuthetha ngoshishino lwakho kulo mbandela.
Icandelo 7 lifuna ukuba usayinwe. Khumbula ukuba uqinisekisa ukuba yonke into iyinyani kwaye ichanekile kweli xwebhu.
Xa ubeke inani lemali yentlawulo ye-FUTA, kufuneka ubonise ukuba sele sele ihlawulwe njani kwaye ifunyenwe kangakanani na. Unembopheleleko yokuhlawula imali efunekayo, ngelixa ufaka ifomu 940.
Ukuba unemibuzo engaphezulu malunga nokugcwalisa ifom ye-IRS ye-940, jonga imiyalelo ye - IRS yeFom 940.
Ukuzikhusela: Le nqaku kunye nento yonke kule ndawo kuhloswe ukuba yinto ejwayelekile kwimvelo kwaye ayinakuthenjwa njengerhafu okanye isiluleko somthetho. Ukuba unemibuzo malunga nale fomu okanye ezinye iifom zeerhafu, qhagamshelana neengcali zakho zerhafu.
Ukubuyela kwi- Q & A yengqesho yeRhafu