Ukuzonwabisa okanye iBusiness Real? Yiyiphi iMithetho yeMali?
Njengoko ungalindela, i-IRS iyahlula phakathi kwamashishini afanelekileyo kunye nemisebenzi yokuzilibazisa, ngenjongo yentlawulo. Ukuba usemthethweni kwishishini, unokukrazula iindleko zoshishino kwaye mhlawumbi ulahlekelwe ukuba ishishini lakho alizuzi.
Ukuba ubandakanyeka kwi-hobby, awukwazi ukukrazula iindleko ukufumana ukulahlekelwa ukuhlawula enye ingeniso. I-IRS ibiza ngokuthi lo "lawulo lokulahleka".
Amashishini amaninzi asemthethweni aqala ngokulahlekelwa yiminyaka embalwa yokuqala. Kodwa i-IRS ilindele ukuba ishishini elisemthethweni liza kusekwa ukwenza inzuzo, kungekhona nje into yokuzonwabisa. Ngelishwa, abanye abantu baqala "amashishini" okwenene ngokuzilibazisa nje ukubiza iindleko kunye nokulahleka kwiirhafu zabo zerhafu. Ezi meko ziye zabangela ukuba i-IRS ibonakale ngokubhekiselele kuwo onke amashishini amancinci aneenkalo zokuzilibazisa, okwenza kube nzima ukuba amabhankathi abhekwe njenge "okwenene" ukuba alahlekelwe yimali ekuqalekeni. Ukuba ulandela izi khokelo, unokunciphisa amathuba akho okuthathwa njengento yokuzonwabisa.
Ngaba Lo msebenzi unguBhishino okanye u-Hobby?
Ibhizinisi elisemthethweni, ngokwe-IRS:
- Inenjongo ephambili "yengeniso okanye inzuzo" kwaye
- lo msebenzi usebenza "ngokuqhubeka kunye nokuhlala rhoqo."
I-IRS inezihloko zezikhokelo ezisetyenziswe ekuqaliseni ukuba umcimbi uyimfuneko esemthethweni okanye into yokuzilibazisa:
Ingaba ixesha kunye nomgudu owenziwe kulo msebenzi ubonisa injongo yokufumana inzuzo?
Ngaba umhlawuli werhafu uxhomekeke kwingeniso evela kulo msebenzi?
Ukuba kukho ilahleko, ngaba ngenxa yeemeko ezingaphaya kolawulo lwabahlawuli berhafu okanye ngaba zenzeke kwisigaba sokuqala soshishino?
Ngaba umrhafi werhafu utshintshe iindlela zokusebenza ukuphucula inzuzo?
Ngaba umrhafi okanye abacebisi bakhe banolwazi olufunekayo ukuze baqhubeke nomsebenzi njengeshishini eliphumelelayo?
Ngaba umrhafi wenzile inzuzo kwimisebenzi efana neyadlulileyo?
Ingaba umsebenzi wenza inzuzo kwiminyaka ethile?
Ngaba umhlawuli-ntlawulo angalindela ukwenza inzuzo kwixesha elizayo ukususela kwixabiso lempahla esetyenziswe kulo msebenzi?
Ndingazi njani ukuba i-IRS iya kuqwalasela umsebenzi wam njengeshishini okanye into yokuzilibazisa?
Akukho ndawo apho ukhetha ukuncitshiswa kwimisebenzi yakho njengeshishini okanye umdlalo. Yiyo i-IRS enquma ukuba umsebenzi wakho uyishishini okanye i-hobby. Oku akukwenzeka ngaphandle kokuba uphicothwe. Ngoko ufuna ukuqiniseka ukuba unokubonisa ukuba umsebenzi wakho udibana nezikhokelo ezibhalwe ngentla.
Iyintoni "ukulahlekelwa yinto yokuzonwabisa"? Ingaba iqumrhu linokulahleka kwento yokuzonwabisa?
Igama elithi " ukulahlekelwa yintlonipho " libhekisela kwishishini elimiselwe ngokuyinhloko njengento yokuzilibazisa kodwa okwenza imali encinci kwaye ilahlekelwe yilahleko. I-IRS iyakhusela ngokuthatha le "ilahleko yokuzonwabisa" kwintlawulo yakho yentlawulo ukuphepha ukuhlawula irhafu. Cinga kuqala ukuba ungabonisa ukuba ishishini lakho lihlose ukwenza inzuzo, ngokusebenzisa izikhokelo ze-IRS ngasentla.
Ngenxa yokuba i-corporation yinkampani ehlukeneyo yezoshishino, i-IRS ayiboni ukuba "ilahleko lokuzonwabisa" kwimithetho.
Ngenxa yokuba i-S corporation inzuzo kunye nokulahlekelwa yinxalenye yentlawulo yerhafu yomuntu, i-"hobby loss" imithetho iyasebenza.
Ibhizinisi lam liqala nje. Kuthiwani ukuba ishishini lam lingenzi inzuzo?
Ukuba ishishini alenzi inzuzo kwiminyaka embalwa yokuqala, ezinye izinto ezichazwe ngasentla zinokuqwalaselwa ngokuzimisela ukuba ishishini liyinto yokuzilibazisa.
Injongo yokwenza inzuzo kwaye ithathwa njengeshishini elifanelekileyo libandakanya nezenzo ezifanelekileyo zoshishino ezifana:
- Ukumisela ishishini elilodwa ukujonga i-akhawunti
- Ukugcina iindleko zezoshishino nezindleko
- Ukugcina inkqubo yokugcina irekhodi yezorhwebo
- Ukubhalisa ishishini kunye nombuso njenge-LLC okanye ubambiswano.
- Ukuthotyelwa kwamanye imithetho karhulumente weerhafu kunye nentlawulo, kuquka nentlawulo yokuthengisa
- Ukuba neeyure zoshishino rhoqo, ukugcina iwebhusayithi yezoshishino.
Ukongezelela ekuncediseni ishishini lakho kwimeko ye-IRS, le mi sebenzi ibalulekile kuyo yonke ishishini.
Ekugqibeleni, le nkcazo evela kwi-IRS: "I-IRS igxeka ukuba umsebenzi uqhutyelwa kwinzuzo ukuba yenza inzuzo ngethuba ubuncinane kwiminyaka emithathu yerhafu yokugqibela, kubandakanywa nomnyaka okhoyo-ubuncinane kwiminyaka emibini yokugqibela eyisixhenxe imisebenzi eyenza ngokuyinhloko ukuzalisa, ukubonisa, ukuqeqesha okanye ukugibela amahashe. " Qaphela ukuba ingxelo yesithathu kwi-5 yikhokelo, kungekhona umthetho, kwaye zonke ezinye izinto kufuneka zithathwe ingqalelo.
Iindleko zithathelwa njani kwi shishini kunye nokuzilibazisa?
Ibhizinisi liza kufaka irhafu yerhafu kwi-intlawulo yeerhafu. Kwiinkampani ezininzi ezincinci, oko kuthetha ukufakela iShedyuli C ye ngeniso yoshishino. Imali engenayo evela kumashishini iya kufakwa kwi-personal tax tax return. Ukuba ishishini lakho li-LLC okanye ubambiswano okanye i-S corporation, uya kulungiswa ukubuyiswa kweerhafu kweso shishini kwaye uthathe imali engenayo kwimbuyekezo yakho yerhafu.
Iindleko zemisebenzi yokuzilibazisa zingabandakanywa kunye nezinye izihlomelo ezibekwe kwiShedyuli A, kodwa ungeke uchithe iindleko ezingaphezulu kweholo.
Ukufumana ulwazi oluthe vetshe, funda eli nqaku kunye neenkcukacha ezivela kwimeko yeNkundla yeNtlawulo yakutshanje malunga nendlela ishishini elingazange lenze inzuzo linokuthi lithathwa njengelungelo "lokufumana inzuzo" shishini.