Ukukhutshwa kweRhafu kwiiShishini zokuQala

Ukufunda iMigca

Abanini bamashishini abancinci babhekana nesigqibo esinzima ngexesha lokuqala lokumisela ishishini. Iindleko zokuqala ziyakwazi ukuguquka ngokukhawuleza ngaphandle kokuba zifakwe kwindawo efanelekileyo kwiifom zerhafu zeshishini.

Ukuqonda iiNgxelo zeRhafu ze-IRS

Iindleko zoshishino zokuqalisa zihluke kuneendleko zokusebenza eziqhelekileyo, kwaye kufuneka zifakwe phantsi kwecandelo elichanekileyo lekhowudi yentlawulo. Abaninzi abanikazi bamashishini abenza ukugcinwa kwabo kunye nokufakela irhafu abayiqondi amaqela ahlukeneyo, ngoko ke iimpazamo ezibiza kakhulu ziqhelekile .

Ukuhlenga ngokufanelekileyo uhlobo ngalunye lweendleko kunye nenkcitho efunekayo ukuze ufake ifayile yoshishino ngokuchanekileyo.

Ikhowudi yentlawulo ibonakala idideka, kwaye kuthatha ixesha lokufunda indlela yokubeka iindleko ngeendleko ezahlukeneyo kunye neendleko zenkcitho ngokuchanekileyo. Ngokomzekelo, ukutsalwa okuqhelekileyo kumashishini kufakwe phantsi kweCandelo le-179 yekhowudi yentlawulo. Ezi zinto zibonwa ziyimfuneko kwimisebenzi eqhelekileyo yoshishino. Iindleko zokuqala, nangona kunjalo, zifakiwe. Nazi imimiselo yeendleko zokuqala ezifanele ukuhlawulwa kwentlawulo phantsi kweCandelo 162:

1. Izixhobo ezithengiweyo eziqhelekileyo, imisebenzi yansuku zonke inqunyulwe phantsi kweli candelo.
2. Iindleko zothutho zichithwa phantsi kweli candelo; Nangona kunjalo, kukho imingcipheko kule nciphiso, esebenza kuphela kwiindleko zokuhamba phakathi kwamashishini amabini.
3. Ukuncitshiswa kweofisi yekhaya kuyafumaneka phantsi kweli candelo lekhowudi yentlawulo.

Ngokutsho kwe-IRS, ukuncitshiswa kwezo shishino kufuneka kudibaniswe nencazelo yabo eyimfuneko kunye neziqhelekileyo. Iindleko ezininzi zokuqalisa aziwa phantsi kwezi zigaba kuba ezi ndleko zenzeka emva kokuba ishishini lisebenza. Uninzi lweendleko zokuqalisa luyimfuneko ekucwangciseni nasekulungiseleleni, kwaye zinokubiza.

Ukwazi umahluko phakathi kwezi zigaba zibini kubalulekile ukufakela kwentlawulo echanekileyo. Ekubeni iindleko zokuqala zichazwe njengeendleko zentengo yi-IRS, ezi zinto azikwazi ukuncitshiswa ngendlela eqondwa ngabanini bezabelo abancinci. Endaweni yoko, ezi zinto zithathelwe kwinkqubo ebizwa ngokuba yi- amortization .

Nazi imimiselo yeendleko zokuqalisa ezingancitshiswa ngeendlela ezahlukeneyo zokwenza imali:

1. Ipropati efanelekileyo ixhomekeke kwimithetho yokunciphisa , evumela ukuba ishishini lithathe iindleko zepropati yeshishini ngaphezu kwexesha leminyaka emininzi. Inani elichanekileyo lexesha lokuncitshiswa konyaka liya kusebenza ngokuxhomekeka kwindlela yokwenza imali. Nangona abanikazi bezoshishino banokwenza isigqibo ngokuzimeleyo, abagcini-zincwadi beentlawulo ezifanelekileyo abanokubonelela ngeengcamango ezibalulekileyo malunga neenzuzo kunye neengxaki zendlela nganye.
2. Iindleko ezihambelana nophando lweemarike kunye nokuhlalutya kwemveliso kufanelekile ukuhluthwa kwerhafu.
3. Iindleko ezihambelana nokuphanda indawo yendawo yezoshishino ezinokuthi zifanele ukufumana ukuhluthwa kweerhafu.

Ezinye izinto ezifumanekayo

Ezinye izihlomelo ziyafumaneka kwiindawo zokuqala zoshishino, kodwa iimeko ezithile zingafaka isicelo. Ngokomzekelo, ukuxothwa okuqhelekileyo kwamashishini okuqala kufumaneka kuphela xa iindleko ezipheleleyo zokuqala ishishini zingaphantsi kwama-$ 50,000.

Kule meko, i-deduction epheleleyo ikhoyo i-$ 5,000, ngoko ingasetyenziswa xa nje isixa-mali sinama-55,000 okanye ngaphantsi. Kule ngongoma, akukho nciphiso ekhoyo. Ngokomzekelo, ukuba inani elipheleleyo leendleko zokuqalisa li-$ 52,000, ishishini liya kufumana i-deduction ye-$ 3,000.

Njengoko unjalo, qhagamshelana nomgcini-mali weengcali okanye umcebisi werhafu ngaphambi kokuba wenze nantoni na.