Ukucima iindleko zoRhwebo eziNinzi

Iindleko zorhwebo ezahlukeneyo kwiShedyuli C

Ukugqiba iShedyuli C akunzima, kodwa enye yezona ndawo ezinzima kunomsebenzi ukucinga apho yonke into ihamba khona. Ufuna ukuqiniseka ukuba uquka zonke iindleko zoshishino ezisemthethweni, ukugcina i-bill yehla yerhafu, kodwa kukho iindleko ezininzi ezingafanelekanga kwiindidi kwiShedyuli. Eli nqaku lijolise kwiindleko ezihlukeneyo kwaye zijonge ezinye iindleko ukudideka kwaye unikeze ezinye iingcebiso malunga nokuba zibeke kuphi.

Sisebenzisana neShedyuli C-Inzuzo okanye ukulahlekelwa kwi-Bhsayithi kweli nqaku, kodwa imigaqo efanayo iya kusebenza kuzo zonke iifom zerhafu zerhafu, kuquka ezo zentsebenziswano, iinkampani kunye ne-S corporations.

Ziziphi iindleko zoshishino ezichithwayo?

Ngokungafani neendleko zomntu siqu, iindleko zoshishino, ngenxa yeyona nto ininzi, zichithwa. Kodwa ezinye izinto ezithengiweyo zoshishino zingenakudalulwa. Nalu uluhlu lweendleko zoshishino eziqhelekileyo eziqhelekileyo, njengendleko zezopolitiko okanye zokunyusa, iindleko zemirhumo yebhola kunye neentlawulo, iintlawulo kunye nezohlwayo.

Iindleko zorhwebo ezahlukeneyo kwiShedyuli C

Igama elithi "iindidi" lichazwa njenge "ezahlukeneyo, ezahlukahlukeneyo, ezixutywe," kwaye sihlala sisisebenzisa kwiimeko xa singenakukwazi ukuba yeyiphi inqanaba lokufaka into. Ishedyuli C dwelisa iindleko ezithile zoshishino onokuzikhupha, Imigca 8 ukuya kwe-26, ngoko "ezinye iindleko" kwiNombolo 27a. "Ezinye iindleko" zidibeneyo.

Xa uzimisele ukuba zeziphi iindleko eziza kubandakanywa "Kwezinye iindleko, umgca 27a" uya kuluhlu uluhlu lweendleko ngokubanzi kwiCandelo V leShedyuli C, uze uthumele inani elipheleleyo kuMgca 27a. Ingcaciso engaphezulu, ingcono.

Ziziphi iindleko "ezihlukeneyo?

Zonke iindleko zeshishini lakho kufuneka zifakwe kwiqela elithile (imizila 8 ukuya ku-26) okanye "kwezinye iindleko (umgca 27a).

Xa ugqiba iShedyuli C, qalisa ngokujonga zonke iindleko zezoshishino zakho ekupheleni konyaka Inkcazo yeNgeniso (P & L).

Beka iindleko kwiindidi ezithile apho kunokwenzeka. Iindidi kwi-P & L yakho kufuneka zifanelane neendidi zeendleko ezithile kwiShedyuli C. Ukuba abafani, bathathe ixesha lokubeka zonke iimali zokugqibela zonyaka kwiindleko ezi zilandelayo. Kuphela ezo ndleko ezingahambelani ngokufanelekileyo kwiindidi ziye "Ezinye iindleko (ezihlukeneyo).

Iindleko ezahlukeneyo: Uludwe

Olu luhlu lulandelayo lubonisa iindleko zezohlukeneyo zoshishino ezinokuthi zingabandakanywa ("ezinye iindleko" kumgca 27a kwiShedyuli C), kunye neengcebiso malunga nokuba ziza kubalwa njani. Iimfuno zokunciphisa iindleko ziyanzima, kwaye ezinye iindleko zingadinga ukuhlaziywa okanye ukunciphisa ixesha, kunokuba zithathwe njengeendleko ngonyaka omnye.

Iingcebiso kuloluhlu zisekelwe kwi-IRS Publication 535: Iindleko zoshishino. Olu lwazi luqhelekileyo kwaye alufanele luthathwe njengerhafu okanye isiluleko somthetho. Hlola nomcebisi wakho werhafu malunga nemibuzo ngamnye okanye imeko.

• Iindleko zokupapasha : Ukupapashwa, umgca 8.
• Imirhumo yeBhanki , kubandakanywa iirhafu ze-overdraft: Ezinye iindleko.

• Iindleko zeemoto kunye neloli: Iindleko zokuhamba, umgca we-24a.
• Iiklabhu ezithathayo kunye nemali yobulungu: Ezinye iindleko. Unokubamba iindleko zeemboleko kwimibutho yobugcisa, kwaye loo mibutho ongayibonisa iyimfuneko yokuqhuba ishishini lakho. Awunako ukukrazula iindleko zokubambisa kwiiklabhu zomntu okanye ezithandwayo okanye amaqela, okanye ubulungu / ubulungu obuhlawulwa kwiiklabhu zelizwe, ukuzonwabisa okanye amaqela oluntu.
• Imirhumo yokukhawulwa kwamakhadi okuthenga ngetyala, iimali ezifakwe emva kwexesha: Ezinye iindleko
• Iindleko zemfundo noqeqesho , wena njengomnini-shishini okanye ngabaqeshwa bakho: Ezinye iindleko. Iindleko zemfundo kubanini-shishini zinokudityaniswa kuphela xa "zigcina okanye ziphucula izakhono ezifunekayo kwishishini lakho okanye ishishini," okanye ukuba kuyadingeka ngumthetho okanye imimiselo yokugcina ilayisenisi yokusebenza, isimo okanye umsebenzi. Funda kabanzi malunga nokuncitshiswa kweendleko zemfundo zabanikazi nabasebenzi kwi- IRS Publication 970 . Iindleko zokuhamba ezinxulumene neendleko zemfundo ezichithwayo, kubanikazi boshishino okanye abasebenzi, kufakwe kwiindleko zokuhamba.

• Iindleko ze-ofisi zekhaya , kubandakanywa umnxeba kunye neenkonzo, azixothwanga ngendlela efanayo neendleko zoshishino kwindawo engayiyo ekhaya. Jonga eli nqaku kwiindleko zeofisi zekhaya ngolwazi olungakumbi.
• Imirhumo ehambelana nokuthengwa kwe- franchise, uphawu lokuthengisa / uphawu lweenkonzo , okanye igama lezorhwebo : Ezinye iindleko. Kodwa, ukuba ezi ndleko ziyingxenye yokuthengwa kweshishini okanye iqela lakho lokuqalisa, kunokufuna ukuba i- amortized rather than listed as expenses. Hlola nomcebisi wakho weerhafu.
• Imirhumo yokulungiswa kwentlawulo yerhafu yakho yerhafu yoshishino (ingeniso yakho yokubuyisela irhafu) kunye neenkonzo zengxelo yezobugcisa : Iinkonzo zomthetho kunye nezobugcisa (Umgca 17a).
• Iindleko ezinxulumene ne-intanethi Ukuba uqala nje kumashishini, iifizi zokumisela i-intanethi kufuneka zihambe kwiindleko zakho zokuqalisa , kwaye zifuna ukuba zilungiswe. Ngaphandle koko, bangabhalwa kwezinye iindleko.
• Iilayisenisi kunye nemirhumo yolawulo: Iilayisenisi kunye nemirhumo yolawulo lwezorhwebo lakho okanye ishishini elihlawulwa rhoqo ngonyaka ukuba urhulumente okanye oorhulumente basekhaya banokudityaniswa njengezinye iindleko. Ezinye iindidi zeelayisenisi mazihlawulwe.
• Iimali ezichithwe ngemali encinci, njengokutya kweentlanganiso okanye iimali zokupaka, zingabhaniswa kwezinye iindleko.
• Ukuhambisa imishini, iofisi kunye nezixhobo zoshishino . IRS ithi:

Ngokuqhelekileyo, iindleko zokuhambisa umatshini ukusuka kwidolophu enye ukuya kwenye iindleko ezithintekayo. Ngako-ke iindleko zokuhambisa umatshini ukusuka kwesinye isityalo ukuya kwesinye, okanye ukusuka kwenye inxalenye yesityalo sakho kwenye. Unokubamba iindleko zokufaka umatshini kwindawo entsha. Nangona kunjalo, kufuneka uhlawule iindleko zokufaka okanye ukuhambisa umatshini olutsha oluthengiweyo.

• Iinkonzo zokuphuma : Ezinye iindleko.
• Iindleko zokulungisa kunye nokugcinwa kwezinto : Ukulungiswa kunye nokugcinwa, uMgca 21 weShedyuli C.
• Ukubhaliselwa kwiivenkile zorhwebo, ezobugcisa kunye nezobugcisa ezisetyenziswa ngawe kunye nabasebenzi bakho zithathwa njengezinye iindleko. Ukubhaliselwa kumaphephancwadi aqhelekileyo asetyenziswa kwigumbi lokulinda okanye ukusetyenziswa kwabathengi akudonswa.
• Izixhobo zichithwa kwi-Line 25. Ezi ziquka ukushisa, izibane, amandla, iinkonzo zefoni, kunye namanzi kunye nokuthuthwa kwamanzi. Unokucinga kwakhona ngeenkonzo ze-intanethi zenyanga ngeenkonzo.

ISICELO: Umbhali akayiyo i-CPA okanye ummeli, kwaye akukho nto kule ndawo kumanqaku, i-imeyile, izithuba zeblogi, okanye ezinye iinkcukacha zokunxibelelana zenzelwe ukuba zenze irhafu okanye iingcebiso zomthetho. Injongo yale sayithi kukubonelela ngolwazi ngokubanzi kubafundi. Akukho bango elenziwe malunga nokuchaneka okanye imeko esemthethweni yolwazi kule ndawo. Imithetho, imimiselo kunye nemimiselo yasemaphandleni yaseburhulumenteni, karhulumente kunye nemimiselo yendawo, kwaye yonke imeko yezoshishino iyahluke Abafundi akufanele bathathe inyathelo kuyo nayiphi na irhafu okanye umthetho ngaphandle kokuphonononga okukhethwa ngumcebisi weerhafu okanye kummeli.

Umthombo: Ukupapashwa kwe-IRS 535: Iindleko zoshishino