Abaqashi abaninzi banika iingenelo zemfundo kubasebenzi. Ezinye zezi zinzuzo ziqhubeka ngemfundo, ukugcina iilayisenisi zobungcali, okanye ukufumana izakhono ezintsha, iziqinisekiso, okanye iidridi ukuze uzuze umqeshwa nomqeshi. Abanikazi boshishino abaziqheliselayo nabo banakho ukufumana iindleko zemfundo.
Iindleko zezemfundo zindleko zezoshishino ezisemthethweni.
Kodwa kukho iziqinisekiso ezifunekayo ezifunekayo phambi kokuba ezi ndleko zichithwe ngokupheleleyo kwi shishini lakho.
Imibuzo emine ibhekiswe kule nqaku:
- Yiyiphi yalezi zibonelelo ezichithwa njengeendleko zoshishino?
- Yiyiphi yezibonelelo ezihlawulwa ngabasebenzi?
- Ndingayichaza njani inzuzo ehlawulisiweyo kwifomu ye-W-2 yomqeshwa?
- Ndingayifaka njani inzuzo ehlawulelweyo kwirejista yam yentela?
Imirhumo yabasebenzi kunye nezindleko zemfundo
Ngeenjongo zerhafu yomqeshwa, iindleko zemfundo zifakwe kwididi "yeemeko zengqesho ezithintekayo." I-IRS inenkcazo ethile kulezi zinzuzo, okokuba zezibonelelo eziza kuncitshiswa kumqeshwa ngokubuyisela irhafu yerhafu.
Ukungabandakanywa kwiholo lomqeshwa njengemimiselo yokusebenza inzuzo yomvuzo, zonke ezi zilandelayo mazifake isicelo:
- Inzuzo kufuneka ihambelane nomsebenzi womqeshi
- Umqeshwa uza kuba nelungelo lokunciphisa irhafu yengeniso ukuba ixabiso lihlawulwe ngokwabo (kwiShedyuli A njenge "iindleko zengqesho ezingenakunyuswa")
- Ukusetyenziswa kwezoshishino kufuneka kuqinisekiswe kunye neirekhodi. Ukuba uhlawula umqeshwa ngemali, kufuneka ufune ukuqinisekiswa kweendleko.
Iindleko zokuqhubeka kwezikolo zemali kubasebenzi zibandakanywa njengendleko yezoshishino ukuba ihlangabezana nale miqathango.
Ukongeza, ikhosi yezemfundo akufanele:
- Kufuneka ukuba uhlangabezane neemfuno ezingundoqo zemfundo zomsebenzi wangoku, okanye
- Ukulungelelanisa umsebenzi kumashishini amasha (ahlukeneyo) okanye ishishini.
Iindleko zemfundo ezingahlawulelwayo ziquka iincwadi, iincwadi zokufunda, kunye neendleko zokuhamba ukuya esikolweni.
Njengesiqhelo kunye ne-IRS, lo mbandela unzima. Jonga umkhombandlela we-IRS Umququzeleli woNcedo lweNgxowa-mali ye -IRS ngolwazi olungakumbi malunga neziqinisekiso, umda, kunye nemingcele.
Iikontraka ezizimeleyo ezisebenzela ishishini lakho zingaphathwa njengabasebenzi ngenjongo yale nzuzo. Oko kuthetha ukuba banokuthi bangafaki iintlawulo zemali zengeniso zemali ezivumelekileyo ezivela kwingeniso. Ingeniso yabo iya kubikwa kwiFom 1099-MISC.
Iindleko zezeMfundo zabanikazi abazimeleyo abazimeleyo
Njengoko kuphawuliwe ngasentla, abanikazi boshishino abaziqheliselayo banokubamba iindleko zemfundo yabo, ngokuxhomekeke kwimingeni ethile ngendlela efanayo nabahlawuli berhafu ngabanye. Uqeshwe ngokuzimeleyo ukuba ungumnini-shishini ongeyinkampani (oku kuquka ubunikazi be-LLC okanye ubambiswano kunye ne- ownership).
Ukuxothwa, kufuneka ube nako ukubonisa ukuba imfundo:
- " Ukugcina okanye ukuphucula izakhono ezifunekayo emsebenzini wakho wamanje," okanye
- Kufuneka ngumthetho okanye imimiselo yokugcina ilayisenisi yokuziqhelanisa, isimo, okanye umsebenzi. Ngokomzekelo, ootitshala bangabamba iindleko zokuqhubeka nemfundo.
Iindleko zezemfundo azixothwanga xa:
- Imfundo iyadingeka ukuhlangabezana neemfuno ezingundoqo zemfundo zorhwebo okanye ishishini lakho langoku. Umzekelo, awukwazi ukuhlawula iindleko zokufumana ilayisenisi ukuba uyenze ukuba awunayo ilayisensi, okanye
- Imfundo iyingxenye yenkqubo yokufunda eya kukufumana ilungelo lokuthengisa okanye ushishino olutsha.
Kuphi ukukhupha iindleko zezemfundo kwiRhwebo lakho leRhafu
- Ukufumana ii-ownership kunye ne-LLC-single members, bonisa ezi ndleko kwiCandelo "leNkcitho" yeShedyuli C
- Ukubambisana kunye ne-LLC-member members, bonise le ndleko kwiCandelo lokuPhuhlisa " Ifomu 1065"
- Kwiinkampani, bonise le ndleko kwiCandelo elithi "Ukukhutshwa" kweFom 1120.
Ngolwazi olungakumbi malunga nokuDeducting iindleko zezeMfundo
UWilliam Perez, uMcwangcisi woNgeniso lweRhafu, unayo inkcazo ebanzi malunga nendlela abahlawuli berhafu ngabanye abangakwazi ngayo ukufundiswa kunye nokuhlawulwa kwemirhumo.
Ukufumana ulwazi oluthe vetshe, jonga i- IRS Publication 970: Izibonelelo zentlawulo yezeMfundo , Isahluko 12, Ukukhutshwa kwezeNtsebenzo kwiMfundo ehambelanayo neMisebenzi.
Eli nqaku malunga nokuba nayiphi inzuzo yomqeshwa ehlawulwayo inokunceda.
Ukuzikhusela: Eli nqaku libonisa ulwazi jikelele; Andiyena ummeli werhafu okanye ulungelelwaniso lwerhafu . Bhekisela kwiimpembelelo ze-IRS kwaye nixoxe neengcali zakho zerhafu okanye iingcebiso zabasebenzi.