Umthetho omtsha weRhafu kunye nokunikezela ngokuzinikela
Umthetho wokuguqulwa kweerhafu ka-2017 utshintshe indawo yokunikezela inzuzo. Ukuncitshiswa okuqhelekileyo kuye kwaphindaphindwa kabini ngo-2018 nangaphezulu. Ukuncitshiswa komgangatho omtsha yi-$ 12,000 yee-singles (ukusuka ku-$ 6,350 ukuya ngo-2017) kunye ne-24,000 zamawaka ezibini ezitshatileyo ezifake ngokubambisana (ukusuka kwi-$ 12,700).
Nangona ukwanda kwenani lokuncitshiswa okuqhelekileyo kufuneke kube lula ukubuyiswa kweerhafu, kuthethwa ukuba abahlawuli berhafu ngabanye, kuquka nabanikazi bamashishini abangenazo iinkampani, banomncinci omncinci wokunika izibonelelo. Ukuba ufuna ukunikezela kwaye ufumane ukuncitshiswa, kufuneka uhlawule zonke izihlomelo zontando , enethemba lokufumana ngaphezu kwexabiso elichithwayo.
Indlela le mivuzo incitshisiwe ngayo kwaye yintoni ukubuyiswa kwentela eyanqunyulwayo kuxhomekeke kulolu hlobo.
Iintlobo zeeNkampani zeeNdawo ezahlukeneyo zithathwa njani ukuba zenze iReductions for Charity?
Zonke iintlobo zamashishini ngaphandle kweenkampani zihlawula irhafu njengemibutho yokupasa . Oko kukuthi, irhafu yoshishino idluliselwa kumnini ngamnye. I- proprietorship eyodwa kuphela , umzekelo, iifayile zerhafu yezorhwebo njengenxalenye yentlawulo yerhafu yerhafu, kunye nokuncitshiswa kufuneka kwenziwe ngenxalenye yendawo yokubuyisela, kungekhona ishishini iShedyuli C (icandelo lokufakela irhafu).
Eli nqaku lichaza imiqathango yokunciphisa iminikelo yokunceda ngamnye uhlobo lwezoshishino (jonga ngezantsi). Eli nqaku lichaza kwakhona ukuba zeziphi iirhafu ezivunyelweyo kunye nemida.
Imibutho eXhasayo kufuneka ifaneleke
Okokuqala, ukuba ucinga ukunika umnikelo kwi-charity, qi
Ukuze wena okanye ishishini lakho ukwazi ukufaka ibango lokuncitshiswa kwintlangano encedo, umbutho kufuneka ufaneleke kwi-IRS. Ukuze ufaneleke, umbutho kufuneka uhlangabezane neemfuno ezithile kwaye uhlangabezane neenqobo ze-IRS. Sebenzisa le mibutho ye-IRS yokuKhutshwa kweMpahla yokuCoca ukuKhusela isetyenziselwano sokukhangela kwi-intanethi ukubona ukuba umbutho ufanelekile
Yintoni echithwayo kwaye Yintoni enganakucinywa
Wena okanye lakho ishishini unako ukurhola:
- Igalelo lemali
- Izipho zepropati okanye izixhobo (ezibizwa ngokuthi "in-kind" iminikelo)
- I-Mileage kunye nezinye iindleko zokuhamba ezenzelwe ngokumalunga nokusebenza kwintlangano encedo, ngokusekelwe kwizinga le-IRS elikhethiweyo eliqhelekileyo lomsebenzi wokunceda.
Kodwa, awukwazi ukuchitha ixesha lakho okanye ixesha labasebenzi bakho njengesivolontiya kwintlangano encedo, njengexesha elichithwe ekusebenzeni kwibhodi engekho inzuzo okanye kwi-United Way.
Imida kwiMinikelo yokuXhaswa
IRS ithi:
Iintlawulo zemali kwiintlangano, uncedo okanye ngenye indlela, zinokudityaniswa njengeendleko zoshishino ukuba iintlawulo azixhaswanga okanye izipho kwaye zihambelana ngqo nebhizinisi lakho. Ukuba iintlawulo zinikela ngeminikelo okanye izipho, awukwazi ukuzinyusa njengeendleko zoshishino. Nangona kunjalo, izinkampani (ngaphandle kweenkampani ze-S) zinokubamba igalelo elinikelwe phantsi kwiirhafu [zabo] zentlawulo yengeniso, kuxhomekeke kwimingcipheko .... Abanikazi bomhlaba , amaqabane abambisene nabo, okanye abanini-nxaxheba kwi-S corporation banako ukukhangela iminikelo yokunceda eyenziwe yishishini labo kwiShedyuli A (ifomu 1040) [kwi-tax return].
(Umthombo: Ukushicilelwa kwe-IRS 535: Iindleko zoshishino)
Khangela le ngxelo ye-IRS kwiDesucable Contribution Disced for more information.
Iminikelo yeSole Proprietorship
Ukuba ungumnikazi wedwa , iirhafu zeshishini zifakwe kwiShedyuli C yeFomu yakho ye-1040. Ibhizinisi lakho alinakwenza igalelo elinikelekileyo ngenxa yokuphela kwendlela abantu abangayenza ngayo loo mrhumo kwiShedyuli A, kwaye kufuneka ube nako ukuncitshiswa ukuthatha. Oku kuya kuba yinyaniso kwiinkampani ezinomnye umntu onoxanduva lokusukela ekubeni i-single-member LLC iifayile zerhafu njenge-proprietor yedwa.
Iintlawulo Zobambiswano
Ubambiswano luyimeko ekhethekileyo kuba ubambiswano ngokwawo aluhlawuli irhafu yentlawulo ; ingeniso kunye neendleko (kubandakanywa ukutsalwa kweminikelo yokuncedisa) zidluliselwa kunye namaqabane kwiShedyuli nganye K-1 ngamnye ngonyaka.
Ngoko, ukuba intsebenziswano yenza igalelo lonyango, iqabane ngalinye lithatha isabelo sepesenti sokuncitshiswa kwirejista yakhe yerhafu. Ngokomzekelo, ukuba intsebenziswano inabalingani abathathu abalinganayo kwaye inika i-$ 1,500 ukuya kwi-charity ngonyaka, amaqabane ngamnye angabanga i-$ 500 yezihlomelo zenzelwe.
Ngenxa yokuba umrhumo wekheshi okanye ipropati unciphisa intengo yobambiswano, iqabane ngalinye lokunikela kufuneka linciphise inzala yakhe yentsebenziswano ngenani lomnikelo. Ngokomzekelo, ukuba intsebenziswano inika ifenitshala yeofisi kwi-charity, ukubaluleka kwefenitshala ayisekho kubambiswano, ngoko kufuneka kuthatyathwe kwiincwadi, ezinciphisa inani elipheleleyo lobambiswano.
Ukukhutshwa kweminikelo yokuncedisa ngamalungu eenkampani ezinamalungu amaninzi athathakayo asebenza ngokufanayo nokubambisana.
S Corporation Iminikelo
I- S corporation isebenza njengentsebenziswano, kunye nabanikezeli ngabanye abafumana iShedyuli K-1 babonisa isabelo sabo saliphi na iminikelo yokuncedisa yinkampani.
Imirhumo yeNkampani
Ekubeni i- corporation iyinkampani ehlukeneyo kubanikazi, i-corporation ingenza iminikelo yokuzinikela ngokwazo kwaye ithathe iinqununu kuloo mnikelo. Izihlomelo zifakwe kwifom yerhafu ye-corporation (IFS Ifom 1120).
Ingqalelo ekhethekileyo kwiNkxaso engekho-mali
Ukuba wena ngokwakho wenze imali engekho imali engaphezu kwama-$ 500 kunyaka nawuphi na unyaka, kufuneka ufake ifom ye-Fomu 8283 ngentlawulo yakho yerhafu, unike ulwazi malunga nepropati enikeziwe.
Ukuziphendulela: Eli nqaku lijoliswe kukukunika ulwazi oluqhelekileyo ukuze uqale ukufunda malunga nesifundo serhafu ethile. Akukho nto kweli nqaku okanye ngamanye amanqaku avela kulo mxhasi kufuneka acinge ngqalelo irhafu okanye isiluleko somthetho. Ukuba unemibuzo malunga nokuncitshiswa kweminikelo yokunceda, jonga ngecandelo lakho lezentela.