Eli nqaku lichaza imbono yokulahlekelwa kweerhafu kwiingxelo zangaphambili zerhafu kunye nokuxhaswa kweminyaka yerhafu ezayo.
Ingqwalasela kweli nqaku liye
Ungayifumana njani Intlawulo Yentlawulo?
Enye yazo isicwangciso serhafu sokuthwala ilahleko zerhafu yoshishino ngonyaka omnye emva kokuya kunyaka ophangayo okanye phambili kwixesha elizayo elinenzuzo yentlawulo. Esi sicwangciso sibizwa ngokuba, ngokwemvelo, ukulahleka kweerhafu kuthwala okanye kuqhubekele, kuxhomekeke kwisiphi isikhokelo okhetha ukuya kuso.
Ilahleko yentela ibuyiswe ilungiselelo elivumela umntu okanye ishishini ukuba asebenzise ilahleko yokusebenza emnzini ngomnyaka owodwa ukuhlawula inzuzo kwiminyaka emibini okanye edlulileyo.
Ukulahleka kweerhafu kusebenza ngokufana nokulahlekelwa kweerhafu, kuthwele ukulahlekelwa kwentela kwixesha elizayo lenzuzo.
Ilahleko esetyenziswe kule migqaliselo kufuneka ibe yilahleko yokusebenza, engekho ilahleko ekutshaleni imali.
Ungakwazi kwakhona ukufaka isicelo sokubuyisa emva okanye ukuqhubela phambili ngokubhekiselele kwerhafu yengeniso karhulumente. Isixa kunye nezithintelo ziyahluka ngurhulumente. Jonga eli nqaku ngeSiseko seRhafu ukuze ufumane okungakumbi ngemithetho yelizwe.
Ngubani ongasebenzisa ukulahlekelwa kweRhafu ukubuyisela okanye ukunyuka phambili?
Amashishini angasebenzisa le migqaliselo ngokubhekiselele ekulahlekeni komsebenzi, ukulahlekelwa kwemali engaphezulu kwemali eyinzuzo , kunye nokuzuza okuthe xa kuthengiswa okanye ukutshintshiselana kweempahla zentengiso ezincinci.
Abahlawuli berhafu ngabanye bangasebenzisa ukulahlekelwa kweerhafu ukuqhubela phambili kwiinjongo ezahlukeneyo ezahlukeneyo, kwaye bafumaneke kwi-IRS nakwi-state tax taxing authority.
Ngokomzekelo, ukuba wenze igalelo elongezelelweyo kwisicwangciso se-529 seburhulumenteni, awukwazi ukukhipha imali engaphezulu, kodwa unako ukukwazi ukuthwala inani elizayo kwixesha elizayo.
U-Ken Clark, uNgcali weKholeji yeeKholeji, unamacandelo athile malunga namathuba okuhlawula irhafu abangenalo shishini lokuhlawula irhafu.
Indlela yokubamba iRhafu yokuThumela emva okanye ukuPhatha phambili
Nantsi inqubo jikelele yokuqwalasela ukuba ufuna ukuthatha ilahleko yentela ibuyele okanye iqhube phambili.
- Okokuqala, gcwalisa irhafu yentlawulo yezoshishino zakho .
- Emva koko, misela ukuba unokulahlekelwa ngumnatha. Ukuba ukuncitshiswa kweerhafu zonyaka kunkulu kunemali yakho engenayo, unakho ukulahlekelwa ngumnatha. Kukho (ubunzima) kubalwa ukusetyenziswa ukucacisa i-NOL.
- Emva koko kuya kufuneka ukuba wenze isigqibo sokuba ngaba uphathele ukulahlekelwa kwerhafu kunyaka odlulileyo okanye uqhubeke phambili kunyaka ozayo kwaye ufune ukuncitshiswa.
- Ukuba uninzi lokulahleka kwexabiso kunenzuzo kunyaka owodwa, unako ukuqhuba i-NOL engasetshenzisiweyo ukuya kunyaka ozayo kunyaka okanye kunyaka odlulileyo. Emva koko unokuqalisa kwakhona kwiNyathelo 4 de uqhube phambili (okanye ubuyisele emuva) inani elipheleleyo lelahleko.
Kukho imimiselo emininzi kunye nokungabikho kwemali yokubanga ukulahlekelwa kwentela kuqhubeke.
Esi sizathu esinye sokuqinisekisa ukuba ufumana uncedo lwengcali yerhafu kule nkqubo.
Qinisekisa ukuba ugcina iirekhodi ezilungileyo kuzo zonke iibango zerhafu. IRS ithi,
"Kufuneka ugcine iirekhodi zonyaka werhafu owenza i-NOL iminyaka engama-3 emva kokuba usebenzise ukubuyisela / ukuqhubela phambili okanye emva kweminyaka emithathu emva kokuphelelwa phambili."
ISICELO SENKQUBO YOLUNTU Inkcazo jikelele yokulahlekelwa kweerhafu kunye neephambili, kwaye eli nqaku alihlose ukuba linike iingcebiso zerhafu. Ukulahlekelwa kweentlawulo zentlawulo kwaye iifom zecala ziyinkimbinkimbi kunoko. Ukuba ucinga ukuba unokwazi ukuthatha ilahleko yentela ibuyele okanye uqhubeke phambili, thetha nochwepheshe wakho werhafu , onokukunceda ngokubala kwaye uxoxe ngokukhetha.
Ukufumana ulwazi oluthe xaxa malunga nokulahlekelwa kwemali yentsebenzo yokulahleka kwentela kuqhube phambili kwaye kuthathe imithwalo yangaphambili, jonga I- RS yokupapashwa 536: Ukulahleka kokuSebenza koNcedo.
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