Ngaphambi kokuba Ulungise i-Ofisi yakho yasekhaya Ofisi yoRhafu
Ukuqala, qwalasela iofisi yakho yasekhaya njengomthombo onokubanjiswa kweerhafu ezisemthethweni. Ngethuba nje uhlala kwizikhokelo ze-IRS, unokuthatha intsalela ekusebenziseni i-ofisi yakho yasekhaya unyaka ngamnye. Kubalulekile ukuba ukhumbule, nangona kunjalo, ukuba i-IRS irhafu yee-home tax deductions ephezulu kwiluhlu lwazo zobuqhetseba ukukhupha irhafu, ngoko kufuneka ukwazi ukubhala ukuba izabelo zivumelekile ngokugcina iirekhodi ezifanelekileyo kwaye zizalise ngokufanelekileyo iifom.
Iimfuno zoLondolozo lweeNdlu zaseKhaya
Ngaphambi kokuqwalasela ukuthatha i-ofisi yokuncitshiswa kweofisi, qiniseka ukuba iofisi idlula iimvavanyo ze-IRS. I-IRS ithi indawo oyisebenzisayo kwiofisi yakho yasekhaya kufuneka ihlangabezane nale mfuno:
- Ibhizinisi kufuneka libe semthethweni, kungekhona nje into yokuzilibazisa engenzi inzuzo;
- Indawo yakho yeofisi yasekhaya kufuneka isetyenziswe njengendawo yakho ephambili yezoshishino okanye iinjongo zoshishino ezithile, njengeentlanganiso zabathengi okanye ukwenza amaphepha ebhizinisi, kunye
- Indawo yakho yeofisi yasekhaya kufuneka isetyenziswe "rhoqo kunye" kuphela kwishishini.
Imfuneko "rhoqo kunye neyokhethiweyo" yona nto ixhaphakileyo kakhulu kwaye ixhomekeka kwi-IRS. Akukho nto ingayisebenzisa enye indawo ebekelwe bucala kule ofisi. Yiyo imfuneko enzima, kodwa unganciphisa ithuba lokuba inqununu yakho ingavunyelwa ngu- (a) ekunciphiseni indawo ukuba ummandla onokubonisa ungasetyenziswa kuphela kwi-shishini lakho kwaye (b) Ukuba namaxwebhu eendleko eziphathelene nokusetyenziswa kwekhaya lakho shishini.
Funda kabanzi malunga nendlela yokulungiselela ukuphicothwa kwe-IRS yeofisi yakho yasekhaya .
Iinketho ezimbini zokuthabatha iHhovisi lokuHamba kweeNdlu
Ukuba unayo i-ofisi encinci yasekhaya, unokukwazi ukusebenzisa ukhetho lokuncitshiswa kweofisi elulula , oluvunyelwe yi-IRS ukususela ngo-2013, endaweni yeyona ndlela inzima ngakumbi echazwe ngezantsi.
Funda ngokuchithwa kweofisi yekhaya elula kwaye uxoxe ngesihloko kunye ne-preparer yakho yentela ngaphambi kokuba unqume indlela oyisebenzisa ngayo.
Indlela elula ivumela ukuba uthathe inqununu ngaphandle kokuba uhlawule zonke iindleko zakho zasekhaya, kodwa uya kufuneka ubale i-shishini lakho lasekhaya ("rhoqo kunye negalelo"). Ukusebenzisa le ndlela, unokwenza u-$ 5 unyawo ukuya kwii-300 zenyawo zenyawo, ukuba uchithe imali engama-1500. Kukho nemida kunye nokuthintela ekusebenziseni le fom, ngoko wenze olunye uphando ngaphambi kokuba unqume ukusebenzisa le ndlela. Inqaku le-IRS echaza ukuchithwa okulula kunokukunceda.
Sebenzisa i-Tax Preparer
Ukuba usebenzisa indlela elula yokubala, ungakwazi ukwenza ingxelo yakho yerhafu yasekhaya. Kodwa kwi-ofisi enkulu yokuhlala kunye neyinkimbinkimbi, kungcono ukufumana ingcali yerhafu onamava kunye nentlawulo yerhwebo encinci. Ungaphuthelwa into ukuba uyenza oku kubalwa, kwaye umlungiseleli wakho unokukunceda ukuba ugweme nayiphi na imingcipheko okanye amathuba angaphoswa.
Ukuhlawula iindleko zoshishino lwasekhaya: inyathelo ngesinyathelo
Ukuba unquma ukusebenzisa indlela elula, ufaka izibalo ngqo kwifom yakho yerhafu yeshishini (iShedyuli C) , kwaye imiyalelo yeShedyuli C ibandakanya indlela yokwenza umsebenzi elula.
Ukukrazula iindleko zoshishino lakho (ungasebenzisi indlela elula), kuya kufuneka usebenzise i-IRS Ifom ye-8829 ukubala inani lemali ehluthwayo. Nantsi inkcazo emfutshane yale nkqubo:
- Okokuqala, kubala ipesenti yesithuba sakho sasekhaya esisetyenziswa rhoqo kwaye kuphela kwiofisi yakho yasekhaya. Ngokomzekelo, ukuba indawo epheleleyo yendlu yakho ingamainyawo angama-1200 kunye nesithuba sakho seofisi ngeenyawo ezili-120 zendawo, indawo yakho yeofisi i-10% yendawo yakho yokuhlala. Ukuba iofisi yakho yasekhaya iyigumbi elipheleleyo, kwaye ikhaya lakho linamacandelo anesayizi elilinganayo, ungasebenzisa "inani lamagumbi" indlela yokubala, kodwa kumakhaya amaninzi, ipesenti yendlela yokusebenza isebenza kangcono. Ungafaki indawo yokuhlambela kwinqanaba lakho lesikwere ngaphandle kokuba unokubonisa ukuba indawo yokuhlambela yayisetyenziselwa kuphela ishishini lakho.
- Emva koko, ungasebenzisa le pesenti ukunquma ukutsalwa kweendleko zekhaya eziphathelele ekusebenziseni le ofisi yasekhaya. Ezi ndleko zendlu zibandakanya inzala yomhlala-mali, i-inshorensi yomnini-mali, izibonelelo, kunye naluphi na ulondolozo lwekhaya olwenziwe ngethuba lonyaka (ukulungiswa kweeplanga, umzekelo). Unako ukukwazi ukunciphisa ukuhlaziywa kwekhaya, kodwa oku kuluhlu oluyinkimbinkimbi olwenziweyo lwenziwa ngu-preparer yakho yerhafu.
- Ungabhala uluhlu kwaye uzinike iindleko ezizithe ngqo ezihambelana neofisi yakho yasekhaya. Ngokomzekelo, ukuba iofisi yakho yasekhaya ifakwe okanye ifakwe i-carpeting entsha, okanye ungeze ezinye iibhukhimakhi ezakhelwe kuzo, ezi zinto zingabandakanywa kwiibalo zokuncitshiswa kweofisi yakho ekhaya. Kwezinye iimeko, unokufuna ukunika ipesenteji yokusetyenziswa kwezi ndleko phakathi kweshishini kunye neyakho; inkonzo ye-intanethi, umzekelo.
Funda ngokubanzi malunga nendlela yokubala i-ofisi yokuchithwa kweofisi kwiFom 8829 .
Hlanganisa iinkcukacha kwiiHhovisi zokuHamba kweeHhovisi zaseKhaya
Ukukunceda ngenkqubo yokunciphisa iindleko zee-ofisi, nolu uluhlu lwamaphepha eendleko omele uqokelele kwaye uyiswe kule ntlanganiso kunye ne-preparer yakho yentela:
- Ukubala kwepesenti, ukulinganisela kwakho kweyona pesenti yengingqi yakho yendawo kunye nommandla osetyenziswa kwishishini lakho.
- Ukubalwa kweepesenti (kwindleko nganye, umyinge wonyaka werhafu):
- Ireyithi yasekhaya, ukuba urenta ikhaya lakho
- Ukuba unayo ikhaya lakho, irhafu yendawo yokuhlala kunye nenzuzo yokubambisa imali
- Iimali-mali ze-inshurensi zabanini-makhaya (i-inshurensi yomnini-mboleko inokudityaniswa; tshekisha nomcebisi wakho werhafu). Ungafaki i-inshorensi yomninikhaya ukuba unomshuwalense ohlukeneyo kwipropati yeshishini.
- Iindleko zokulungisa ikhaya ngexesha lonyaka onokuboniswa ukuba zibandakanye indawo yakho yeofisi. Umzekelo, ukulungiswa kwephahla lonke kuya kufaka indawo yeofisi yakho, kodwa ukuba ubeka ipakisha entsha ngaphesheya kwendlu, ayixhomekeke kwishishini lakho kwaye ayiyi kuhluthwa.
- Ukulimala ekhaya lakho ngenxa yokulahlekelwa yintlungu ngexesha lonyaka; umzekelo, ukulahlekelwa ekhaya kwiimvungu, umlilo, izikhukhula zingadalulwa kwisahlulo sezo shishini lakho.
- Iindleko zenkonzo, ezifana nombane, igesi, udoti, amanzi kunye nokuhambisa amanzi. (Iindleko zefoni zixutyushwa ngezantsi)
- Ezinye iindleko zekhaya ezifana nenkonzo ye-Intanethi kunye nefowuni yakho, ekwahlula phakathi kweshishini lakho kunye nekhaya kwipesenti
- Ukuncitshiswa kwexabiso eliya ekhaya uzakufuna (a) ulwazi kwixabiso lemarike elifanelekileyo lakho kwikhaya ngomhla owusebenzisa ngalo kuqala kwi-shishini, okanye (b) intengo yokuthenga (ngaphandle kwemimandla) kunye nokuphucula okukhulu ukulahlekelwa yintlungu okanye ezinye iinguqulelo lakho kwikhaya. Yenza umrhafisi wakho weerhafu enze ukubala kule nto.
- Iindleko ezihambelanayo ezihambelana nokusetyenziswa kweofisi yasekhaya lakho, zibandakanya amaxwebhu exabiso elichithekileyo kunyaka. Ezi zindleko zingenakudalulwa kwiFomu 8829, kodwa kufuneka zichithwe kwiShedyuli C.
Ukubika kwiiNkcazo zeeNdlu
Isiphumo sakho seFomu ye-8829 ezaliswe kufakwe kwiNqanaba 30 leShedyuli C kwishishini lakho lasekhaya. Ulwazi lweShedyuli C lufakwe kwenye imithombo yengeniso kwimbuyekezo yakho yerhafu.
Ukuba lakho ishishini linokulahlekelwa
Ukunciphisa iofisi yakho yasekhaya akukhawulelanga ukuba ishishini lakho linokulahleka. Funda ngokubanzi malunga nendlela ilahleko ezichaphazela ngayo i-ofisi yokunciphisa iofisi .
Ukufumana ulwazi oluthe xaxa kule ncitshiswa, i-IRS inencwadi yephepha le-32 (Upapasho 587) oluxoxa ngale ngongoma.
I-Disclaimer :: Ulwazi olukule nqaku kwaye kule ndawo lujoliswe kwiinjongo zolwazi jikelele. Umbhali akayena ugqwetha okanye wengcali yerhafu. Yonke imeko ihluke kwaye imigaqo nemimiselo isenokutshintsha. Ngaphambi kokuba wenze nayiphi na irhafu okanye izigqibo zomthetho, khangela umcebisi wezebhizinisi.