Iziphumo ezilahlekileyo zokulahleka (NOL) kwiimeko apho ishishini okanye umntu anemali echithwayo yerhafu engavumelekanga kunokuba engenayo imali engenayo. Kule meko, ishishini linemali engenayo, okanye ilahleko yokusebenza. Yiyo iindaba ezimbi. Kodwa iindaba ezilungileyo kukuba unokukwazi ukuthatha ilahleko yokusebenza kunye nenkuthalo kunyaka werhafu apho unenzuzo (ngokwenene, ngeniso engenayo yokusebenza) okanye ngaphambi kweminyaka okanye kwiminyaka ezayo.
Ukuze ube ne-NOL, ukulahlekelwa kwakho kufuneka kubangelwe ngokubanjiswa ngenxa yeendleko ezivela:
- Ibhizinisi (kodwa yibone izithintelo kwiilahleko kuxhomekeke kwiintlobo zoshishino apha ngezantsi)
- Umsebenzi wakho njengomqeshwa
- Ukulahleka ngenxa yokubulawa okanye ukweba
- Ukuhambisa iindleko, okanye
- Ipropati yerenti.
Uninzi lwelahleko osebenzayo umnatha luhlobene nokulahlekelwa kwezoshishino . Ukuqwalaselwa, ezi lahleko zoshishini kufuneka zifakwe kwibuyiselo yerhafu yomntu ngamnye. Ilahleko yokusebenza, ngoko ke, isebenza kuphela ukudlulela- kumashishini, kubandakanywa i-proprietorships kuphela. I-IRS ithi ngokubanzi intsebenziswano kunye neenkampani ze-S azikwazi ukubiza ilahleko zokusebenza, kodwa amaqabane abo okanye abanikazi be-S corp bangafumana isabelo sabo sokulahlekelwa kwiirhafu zabo zerhafu. Ukulahlekelwa kwempahla emanzini kumashishini luhlobo oluthile lokulahleka, kwaye alufakiwe kule nqaku.
Ezinye iindleko zoshishino zingasetyenziselwa ukubala ilahleko yokusebenza.
Ngokomzekelo, ilahleko ezivela kwiindleko zoshishino zasekhaya zikhawulelwe kulabo abenza umvuzo.
Ilahleko zokusebenza ezikhoyo ezenzelwe ukuxhatshazwa kweebhanki zingabandakanywa kweli nqaku.
Yintoni enokuyenza Ukuba Unayo iNtsebenzo yokuLahleka kweNet
Nantsi ingqwalasela yenkqubo yokufumana nokuthatha ilahleko yokusebenza:
- Okokuqala, gcwalisa ingxelo yakho yokubuyisela irhafu (kubandakanywa iShedyuli C kweshishini lakho, ukuba liyasebenza) ukuya kwiNgcaciso 41, ingeniso yakho kwiingxowa.
- Emva koko kufuneka ukhuphe ngaphandle kwezinto ezithile kwi-tax return yakho ukuqinisekisa ukuba unokufaka yonke into. Uya kululeka ukubala inani elichanekileyo lokulahlekelwa komsebenzi walo nyaka.
- Emva kokuba unqume ukuba unesiphelo sokusebenza ngenetha, unako ukugqiba ukuba ungayithwala ilahleko emva konyaka odlulileyo (okanye iminyaka) okanye uhambe phambili kunyaka ozayo (okanye iminyaka)
Ukubala Ukulahlekelwa Kokusebenza Kwempahla
Ukulahlekelwa kwi shishini lakho yinto enye kuphela yenxalenye yentsebenzo yokubala ukulahleka. Ngeenjongo zokubala kwirejista yakho yerhafu (Personal Form 1040):
- Bala i-Income Income (Umhlathi 37 weFomu 1040)
- Ukukhupha imilinganiselo emiselweyo okanye echaziweyo, nayiphi na into efanelekileyo.
- Isixa esiphumelayo, kuMgca we-41, sinokulahleka komsebenzi.
Isinyathelo esilandelayo kukujonga ngokucophelela kwizinto eziya kulahleka. Abanye azinakufakwa. Umzekelo, awukwazi ukufaka;
- Ukukhutshwa kwemibandela yokukhululwa komntu
- Ukulahlekelwa kwemali kwixabiso elingaphezu kwemali eyinzuzo
- Ukuncishiswa kokungabikho kwezoqoqosho ngaphandle kweengeniso zokungabikho kwezoqoqosho.
- Ukuncitshiswa kokulahlekelwa kwempahla, kunye
- Imveliso yokuveliswa kwemveliso yasekhaya.
- Kukho ezinye iinqununu ongazibandakanyi. Bona i-IRS Publication 536 ngeenkcukacha ezingaphezulu.
Uyabona ukubala konke kwi- IRS Ifom 1045 , ngokuthe ngqo kwiShedyuli A. Qaphela ukuba isihloko esithi "ukubuyiselwa kwembuyekezo" kuthetha "ukubuyiselwa imali ngokukhawuleza" ngendlela yokulahlekelwa.
Ukuba kubonakala ngathi unetyala lokusebenza, ukhetha ukhetho
Ukuhambisa iNetwork Operating Losing to Minimize Tax
Ukulahlekelwa kwempahla emanzini ngomnyaka omnye kunokusetyenziswa ukunciphisa inzuzo yerhafu enye okanye ngaphezulu kweminyaka.
Ilahleko zokusebenza eziphantsi zingaphathwa kwakhona (zisetyenziselwa ukuhlawula inzuzo kwiminyaka edlulileyo) kwinani elithile leminyaka, okanye liqhutywe phambili (lisetyenziselwa ukucima inzuzo kwiminyaka ezayo) kuxhomekeka kwimimiselo ye-IRS ukusebenza ngexesha lokulahleka.
Jonga eli nqaku elichaza irhafu yerhafu kunye neerhafu eziqhubela phambili kunye nokusebenza kwazo.
Ukufumana iinkcukacha ezongezelelweyo kwi-Net Operating Loss, ukulinganiselwa kunye nokubala, khangela i-IRS Publication 536.
Ukufumana Uncedo kwiNtsalelo yokuLawula iNtsebenzo
Njengoko unokubona kule ngxoxo emfutshane, inkqubo yokumisela, ukubala, nokuhambisa ilahleko yokusebenza inetha inzima. I-IRS inomda kunye nemingcipheko kule nkqubo kunye nemali onokuqhubela phambili kwaye ubuyise. Ukuba ucinga ukuba unelahleko yokusebenza enomnatha kwaye ufuna ukuyisebenzisa ukunciphisa irhafu, fumana uncedo lweengcali zerhafu ezifanelekileyo.