Thatha Ukuxothwa Kwezonyango Ngokulandela Imithetho Elula
Ukuchithwa kwezoNyango kunye ne-IRS Code Section 105
Ngaphantsi kweNgxelo yeNgeniso yangaphakathi kwiCandelo lama-105, ishishini linokunika abasebenzi ngeakhawunti yokubuyiselwa kwempilo njengenzuzo yengqesho.
Iindleko zonyango zomqeshwa zihlawulwa okanye zibuyiselwa yoshishini ukuya kwisixa esithile sedoli njengenxalenye yembuyekezo yomqeshwa. Le ntlawulo yeendleko zonyango ayingenzi umvuzo kumsebenzi ngenjongo yerhafu, kodwa iyafaneleka njengemali yoshishino ngokusemthethweni kwaye inika ixabiso elithinteleyo kwi-firm firm okanye enye ibhizinisi elinika inzuzo yomqeshwa.
Iindleko ezifanelekileyo ukuncitshiswa phantsi kwe-HRA ziqhelekile zifana nezo zifanelekile phantsi kwe-Akhawunti ye-Flexible Spending Account okanye i-FSA.
Iimfuneko zokuThathisa iindleko zonyango
Ukuchithwa kweendleko zonyango kuxhomekeke kwiimfuno ezibalulekileyo ezibini:
- Inkxaso ye-HRA kufuneka inikwe kuphela ngumqeshi. Akukho nxalenye yeendleko ingancitshiswa kwimbuyekezo yomqeshwa.
- Izinzuzo zinokunikezwa kuphela ngeendleko zonyango eziqinisekisiwe. Ukuba ixabiso lingahlanjulwanga kwiintlobo eziqhelekileyo ezivunyiweyo zendleko, ezifana nezindleko zonyango okanye iindleko zee-pharmacy malunga nemithi echanekileyo, imiyalelo ebhaliweyo evela kugqirha echaza ukuba kufuneka uncedo lonyango lwento leyo.
Ukukhutshwa kwezoNyango kunye neSakhiwo soShishino
Ii-HRA zixhomekeke kwimingcele eyahlukeneyo kuxhomekeke kwisakhiwo sakho soshishino.
- Ubunikazi bomhlaba: Abatshintshi kwi-solo practice abakwazi ukusekela i-HRA ngokuzodwa, kodwa banokuqhaqha abashade ngexesha elifutshane kunye nokubonelela ngenxephezelo yomlingane ngendlela ye-HRA kunye nokukhutshwa kweentsapho. Umnini / ummeli ube ngumxhomekeke kumqeshwa / umlingane wakhe, kwaye iindleko zakhe zonyango zifakwe kwi-backdoor approach. Umntu oyedwa ufanele akwazi ukubonisa ukuba iqabane lakhe liqhuba ngokusemthethweni umsebenzi wezoshishino.
- Intsebenziswano : Amagqwetha asebenza kubambiswano kufuneka alandele imithetho efanayo kunye neefownership zabo zodwa ukuba babe neebhilikhwe zabo zonyango ezigqitywe phantsi kwe-HRA. Ukuba ngaba iqabane litshatile, kunjalo, njengokwinkampani yomyeni kunye nomfazi, abakwazi ukufumana ukukhutshwa ngale ndlela.
- Iinkampani ze-C: Iinkampani zomthetho ezisebenza njengeenkampani ze-C zinokubangela ukuncitshiswa kwabaqeshwa babo, kubandakanye negqwetha / abanikazi, ngaphandle kokunyathela inyathelo elongezelelweyo lokuqesha abaqabane babo.
- I-S-Corporations: Ezi nkampani zincinci, kwaye imithetho ekhethekileyo isebenza kwiintlawulo ezihlawulwe kumqeshwa onomyinge ngaphezu kwe-2 ekhulwini kwenkampani. Abasebenzi abangabinabani-nxaxheba banokuthatha inxaxheba kwisicwangciso ngaphandle kobunzima, nangona kunjalo.
- Izinkampani zokuLawulwa kweeNkcitho: Imigaqo ye-LLC ixhomekeke kwiyiphi indlela yentela eyenziwe yinkampani. Ezinye ii-LLC ziphathwa njengempahla yedwa, enye inokubambisana, kwaye amanye asebenza njengemibutho. Hlola kunye ne-akhawunti yakho xa ungabonanga ngokucacileyo ukuba uluphi uhlobo lwerhafu olukhethiweyo lakho.
Qala ukuhlawula iindleko zonyango
Ukuqala i-HRA kubandakanya ezininzi zephepha kunye nokugcinwa kwerekhodi xa ukwenza ngokwakho. Amafemu amaninzi aqesha abalawuli beqela lesithathu, njenge-TASC, ukuseka iinkqubo zabo ngexabiso eliphantsi.
I-TASC ayiyona yodwa inkampani ngaphandle apho inika le nkonzo, kodwa yinto esiyikhethile ukuze siqiniseke, kwaye iphumelele kakuhle.