Ukuthatha ezi zithintelo ekudleni kunye nokuzonwabisa kuyinkqubo yesithathu:
Okokuqala, kufuneka uqinisekise ukuba ezi ndleko zindleko zoshishino ezisemthethweni.
Ezinye zeendleko zidityaniswa , ngelixa abanye bengenako. Ndiza kucacisa ngakumbi malunga nento echithwayo kunye noko kungenjalo.
Okwesibini, kufuneka ube neempendulo zokubuyisela ukuncitshiswa. Awudingi ukubandakanya la maxwebhu kwirejista yakho yerhafu, kodwa uya kubafuna xa kuthengwa uphicotho.
Ekugqibeleni, kufuneka uqaphele ukuba unako ukuthatha imali epheleleyo njengokuncitshiswa okanye ukuba izixa zithobela "ulawulo lwama-50%," olunqanda ukuncitshiswa kuma-50%.
Nazi iinkcukacha:
Indlela yokukhupha iindleko zokutya
Unokukrazula i- 50% yeendleko zokutya kwezoshishino, nokuba uya kusemini kunye nomthengi okanye uhamba ngaphandle kwedolophu. Iindlela ezimbini zokuqinisekisa iindleko zokutya zi:
- Iindleko zangempela zokutya
- Sebenzisa isibonelelo sokutya se-IRS
Ngayiphi indlela, kufuneka uqhubeke ufumana iirisithi kwaye ulandele iindleko zangempela. Unokufumana isibonelelo sokutya esiqhelekileyo (esibizwa ngokuba yi-"Meal and Incidental Expense" rate) (i-M & IE) yezona zixeko ezinkulu zase-US kwi- IRS Publication 1542 (ii-Per Diem Rates) (PDF)
Indlela yokuLawula iindleko zokuzonwabisa
Ukuba uthengisa abathengi okanye abathengi, unako ukufikelela kwi-50% yezi ndleko. Qinisekisa ukugcina iirekhodi ezilungileyo malunga nobani, imihla kunye namaxesha, kunye nezizathu zokuzonwabisa kunye neengxoxo zoshishino ezenzekayo.
Izikhokelo ezingakumbi kwiDeducting Meals and Entertainment
- Iindleko kufuneka zibe "eziqhelekileyo neziyimfuneko" zendleko zoshishino
- Iindleko kufuneka zihlangane kunye neemvavanyo ezimbini:
- Uvavanyo olunxulumene ngqo lusebenza xa ungabonisa ukuba injongo ephambili yomsebenzi yayiyi shishini. Umzekelo, ukuba udibana nabathengi kwiofisi yakho, iindleko zokutya ngexesha le ntla nganiso ziya kudibana novavanyo "oluhambelana ngqo".
- Uvavanyo oluhambelanayo lusebenza ukuba ixabiso lidibene kunye (kunye kunye, ngokubambisana kunye) nengxoxo "ebalulekileyo" yoshishino. Ngokomzekelo, ukuba unayo intlanganiso kunye nabaxumi kwivenkile yokutya kwaye emva koko uthatha abaxumi kwibala lezemidlalo, oku kunokwanelisa "uhlolwe" oluhlolwe.
Kuqukwa kumyinge we-50%:
Imirhumo kunye neengcebiso ezinxulumene nesidlo seshishini okanye umsebenzi wokuzonwabisa,
Ukufihla iindleko zokungena kwi-nightclub,
Ingeniso ehlawulwe kwigumbi apho ubambe isidlo sakusihlwa okanye i-cocktail party, kunye
Iimali ezihlawulwayo zokupaka kwibala lezemidlalo.
Iindleko kunye nezoLonwabo azikho phantsi kwesiqingatha se-50%
Unokudlisa ukutya okunikezelwa kubasebenzi. Ukuba ukutya okanye iziyobisi unika abasebenzi ukuba bazuze njengenzuzo ye- minimis (oko kukuthi, ixabiso elincinci linikezelwa ngamanye amaxesha), awukhawulelwanga kuma-50%. Unokubamba iindleko ezipheleleyo. Imizekelo yokutya kweminimis kunye neziyobisi kubaqeshwa ingaba ikhofi kunye ne-donuts kwintlanganiso yabasebenzi okanye i-pizza ngamanye amaxesha ukuba abasebenzi basebenze ixesha elide.
Umda wokuncitshiswa ekudleni kuxoxwa kwisahluko 2 se- IRS Publication 535 - Iindleko zoshishino. Ukuba iindleko zithathwa njenge- minimis , ziphantsi kolawulo lwama-50%.
Ezinye iindleko kunye nezindleko zokuzonwabisa zingathathwa ngokupheleleyo. Oko kukuthi, ukuchithwa kwakho akufuneki ukuba ku-50% kule mi sebenzi:
- Kwisiganeko sokukhuthaza ukulungelelanisa kuluntu , njengokuxhaswa kwimeko yomphakathi.
- Kwisiganeko apho imali leyo iya khona kwinkxaso-nkonzo (tshekisha ukuze uqiniseke ukuba uthando luhlangabezana neziqinisekiso ze-IRS)
- Ukuba ukutya okanye ukuzizonwabisa kuyimfuneko ebalulekileyo yomsebenzi wezoshishino , njengendlela yokugxeka i-restaurant, iblogger yokutya, okanye intatheli yezemidlalo.
- Ukutya kwabasebenzi ngokulula komqeshi (njengoko kunjalo xa abasebenzi bebesebenza ixesha elingaphezu kwexesha), okanye kwisiganeko esithile, njengomsebenzi wepikiniki wonyaka.
Ukutya kunye nezoLonwabo Awuyi kukhwela
Awuyi kunciphisa iindleko zokutya kunye nokuzonwabisa ngenxa yezizathu zobuqu xa uhamba. Ukuba uhambo luye "ngokuyinhloko" ishishini, iindleko ezininzi ziya kuthathwa njengendleko zoshishino. Ukuba uhambo "luyinkunzi" kwaye uqhuba ibhizinisi elincinci, kuphela ezo ndleko ezihambelana ngqo nezoshishino ozenzayo zingadalulwa.
Kuphi ukubonisa le ntlawulo kwiRhwebo lakho leRhafu yeRhafu
- Ukufumana iindleko zodwa kunye ne-LLC-member members, bonisa ezi ndleko kwiCandelo "leZindleko" zeShedyuli. Umgca we-24b yindawo yokungenisa ukutya kunye nezindleko zokuzonwabisa. Faka isixa sama-50% apha.
- Ukubambisana kunye ne-LLC-member members, bonise le ndleko kwiCandelo lokuPhuhlisa " Ifomu 1065"
- Kwiinkampani, bonise le ndleko kwiCandelo elithi "Ukukhutshwa" kweFom 1120 .
- Ungasebenzisa iirhafu nganye zokudinga ukujonga iindleko zokuhamba ngaphakathi kwe-US, ngokusekelwe kwi- IRS Yokupapashwa kwe-IRS-1542-Per Diem Rates. Le ncwadana iluhlu lwamaxabiso amaninzi kwiidolophu ezinkulu kwi-US kwaye ihlaziya la maxabiso ngamaxesha ngamaxesha.
- Qaphela ukuba ukukhutshwa kwe-50% kusebenza kwisibonelelo sokutya esiqhelekileyo Xa ubeka zonke iindleko zokutya kumgca ofanelekileyo kwiShedyuli C, umzekelo, umda wokuba u-50% usetyenziswe, ukwenzela ukuba yonke iindleko zokutya zinciphise ngama-50 %.
Ukufumana ulwazi oluninzi malunga nezindleko zoshishino kunye nezindleko zokuzonwabisa, khangela i-IRS Publication 463, Isahluko 2.
Ukugcina amaRekhodi kwiZiko lokuShishino kunye nezoLonwabo
Ngenxa yokuba ezi ndleko zidla ngokuqhubekayo xa uhamba, kunokuba nzima ukugcina iirekhodi ezilungileyo, kodwa kubalulekile ukurekhoda zonke iinkcukacha malunga nenjongo yoshishino kulezi ndleko. Qaphela injongo yoshishino kwii-receipts, sebenzisa i-app, okanye uthathe iifoto zeerisidi, kwaye ufake zonke iirisithi ukuze ubonise ngoko xa kuthengwa uphicotho.
I-Disclaimer Eli nqaku linika ulwazi oluqhelekileyo kwaye aluhloselwe ukuba irhafu okanye isiluleko somthetho. Jonga kwiimpembelelo ze-IRS kwaye uxoxe ngokuchithwa kwentlawulo enokwenzeka kunye ne-preparer yakho yentela.