I-disclaimer: Injongo yale nqaku kukukunika ulwazi oluqhelekileyo malunga nokunciphisa iirhafu zeshishini ngokuthatha inqununu yeCandelo 179 ekuthengweni kwezithuthi zoshishino. Ezi zichazwe ngokubanzi, kwaye imida kunye neenkcukacha zitshintshile. Inkqubo yokuthatha le nciphiso iyanzima kwaye imida ingatshintsha. Xoxa ngokuncitshiswa ngongcali wakho werhafu ngaphambi kokuba wenze izigqibo!
Kutheni iCandelo le-179 Ukuchithwa kulungile kumashishini akho
Injongo yokunciphisa ukusabalalisa izindleko (kunye nokuncitshiswa kweerhafu) zokuba ne-asethi yezoshishino njengezithuthi ngaphezu kobomi bee-asethi. Ngokuqhelekileyo, ukwehliswa kwexabiso kuncitshiswe njengendleko kwi shishini malunga nobomi bezixhobo okanye isithuthi. Kodwa iSigaba 179 sikuvumela ukuba ukhawuleze ukuhla kwexabiso , uthathe ngaphezulu kweendleko zokuthenga unyaka wokuqala.
Oku kucacile inzuzo enkulu kwi shishini kuba iyanciphisa imali engenayo.
Icandelo 179 Imida yoNyaka ngamnye werhafu
Umda wokuthatha inqununu yentengo yeCandelo 179 yokuthenga isithuthi iyahluka ngamnye ngonyaka. Ngerhafu ye-2017, umda weSiqendu 179 kunye nokunciphisa ibhonasi
- I-11,160 yeemoto ezincinci kunye
- Amawaka angama-25,000 kwiimoto zesebenzi zezemidlalo (iiSUV).
Isithuthi kufuneka sisetyenziswe ngaphezu kwe-50% yexesha kwiinjongo zoshishino. Ukubala, kuya kufuneka ufake ipesenti yokusetyenziswa kwezorhwebo.
Ingqikithi yazo zonke iinqununu zeSiqendu 179, ngo-2017, i-$ 510,000 ngonyaka, ukuba ipropati ifanele ibe ngama-2,030,000.
Nantsi indlela ukubalwa kunokusebenza ngayo, ngokubanzi, ukuba i-SUV ithenge kwaye isetyenziswe ngexesha lonyaka:
Iindleko ze-SUV $ 25,000
Ixabiso elincinci-elingu-5,000
Icandelo lama-179 i-$ 20,000
Le moto isetyenziswe i-75% yexesha kwiinjongo zoshishino.
Isiseko se-Section 179 singaphantsi kwemali engama-25,000, ngoko uya kuwandisa loo nto ngo-75% ukufumana imali echithwe kwiCandelo 179: i-$ 15,000.
Izidingo Zeemoto zeCandelo 179 Ukukhutshwa
Ngaphambi kokuba uphume ukuthenga isithuthi kwishishini lakho, kufuneka ukwazi malunga neemfuno zaloo nciphiso yokunciphisa:
- Kwiimoto ze-SUV kunye nezinye iinqwelo ezinkulu, isithuthi kufuneka sibe "isithuthi esinevili ezine-4 esilungiselelwe okanye sisetyenziselwa ukuthwala abagibeli kwizitrato zikawonkewonke, ezindleleni, okanye ezindleleni, ezilinganiswe kuma-pounds angaphezu kwama-6,000. ubunzima bezithuthi. "
- Umda awusebenzi (iCandelo le-179 elipheleleyo linga kuthathwa) ezi ntlobo zezithuthi) kwizithuthi:
- Yenzelwe ukuhlalisa abantu abangaphezu kweyisithoba emva kwesihlalo somqhubi,
- Ukuxhotyiswa ngendawo yokuphatha impahla (mhlawumbi ivuliwe okanye ihlanganiswe i-cap) ye-inyawo ezintandathu kwisithuba sangaphakathi esingenakufikeleleka ngokukhawuleza ukusuka kwinqanaba lomgibeli, okanye
- Inokungqungquthela ngokuqhotyoshelweyo ngokugqithiseleyo indawo yomqhubi kunye nomthwalo wokuthwala umthwalo ongenalo ihlalo yangasemva kwesihlalo sobuqhubi kwaye akukho candelo lombutho elikhupha ngaphezu kweekhilogram ezingama-30 phambi komgca ophezulu womoya.
Iimfuno ezingakumbi kunye neziThibelo
- I-SUV kufuneka ibe yintsha, ingasetyenziswa.
- Isithuthi asinakusetyenziswa ukuthutha abantu okanye ipropati yokuqesha.
- Awukwazi ukuhlawula (ukukhupha njengeendleko zoshishino) ngaphezu kweendleko zesithuthi.
- Umele ubeke isithuthi "ekusebenzeni" (sebenzisa kwi shishini lakho) ngoDisemba 31. Ukuba awuyikusebenzisa, awukwazi ukufumana inqununu, ngoko qi ni sekise ukuba unokubonisa ukuba isithuthi sisetyenziswe kwishishini lakho. ekupheleni kukaDisemba, xa kwenzeka uphando lwerhafu.
- Unokukrazula kuphela ukusetyenziswa kwezithuthi zithuthi, kungekhona ukusetyenziswa komntu. Ngoko ukuba isithuthi sisetyenziselwa i-50% yezoshishino kunye ne-50% yokusetyenziswa komntu, kuphela i-50% yeendleko ingancitshiswa.
- Awukwazi ukukhangela ngaphezulu kweyona ntlawulo yakho yemali ngonyaka. Ngoko ukuba ingeniso yakho yemali ingama-$ 20,000, awukwazi ukusebenzisa i-25,000 deduction ye $ 25 ukudala ukulahlekelwa kwentela kwonyaka.
- Ezinye iindawo zithintelo kunye nemida eyongezelelweyo kwiCandelo 179.
Fumana Uncedo kwiNgcali Yentela
Kukho imida emininzi, i-exclusions, kunye nemithetho ekhethekileyo yeentlobo ezahlukeneyo zamashishini. Unokufumana izibonelelo kunye neengxaki zokuthenga lo nyaka okanye olandelayo. Xoxa ngokuthengwa kweso sithuthi kunye neengcali zakho zerhafu ukwenzela ukuba uqiniseke ukuba unokufumana inzuzo engcono.
Funda ezinye iinkcukacha:
Ukupapashwa kwe-IRS 946: Indlela yokuLawula iRawulo
Ifom ye-IRS 2106: Iindleko zoshishino zabasebenzi (kuquka i candelo kwicandelo le-179 ehluthwayo)