UGail Rosen, i-CPA iphendula imibuzo malunga nokuthenga ixabiso lempahla yexabiso, ukuhla kwexabiso kunye nokuhla kwexabiso, kunye nendlela ukuhlaziywa kuzuza ngayo ishishini lakho. Iimpahla zoshishino ezixutyushwa apha zihlobo oluthile lwepropati yeshishini, kuquka izakhiwo, kodwa kungabandakanyi umhlaba. Umhlaba awukho phantsi kwexabiso lokunciphisa.
1. Ndivile ukuba ukwehla kwexabiso kungenayo imali. Ithetha ntoni le nto?
Uninzi lweendleko zoshishino ziyancitshiswa ngenxa yokuba zindleko zorhwebo eziqhelekileyo kwaye ziyimfuneko ukuba uchithe imali kulo nyaka kwaye ufumana ukuncitshiswa kwendleko ngaloo nyaka.
Umzekelo; uthengisa ii-ffice ze-$ 200 kwaye ufumana ukuxothwa kweerhafu eziqhelekileyo kunye nemfuneko yee-$ 200 zeempahla ngenxa yokuba uchithe imali kulo nyaka okhoyo.
Ukunyuka kwexabiso kuyinto into onokuyithatha ngayo kunyaka okhoyo nangona ungeke uchithe imali ukuyithenga ngaloo nyaka. Ngokomzekelo, uthenge inkqubo yekhompyutha ngo-2017 nge-$ 5,000. Ubomi bekhompyutheni buyiminyaka emi-5, ngoko ke uya kufumana ibhalwa kwi-$ 5,000 kwiminyaka emihlanu ezayo (ukuthatha iindleko zokunciphisa irhafu yakho yezorhwebo).
Nangona ngo-2017 awuzange uchithe nayiphi na imali kwiikhompyutha (ekubeni uthenge yona ngenkokhelo) uya kufumana inqununu yale khomputha owithenge ngo-2017 ekubeni ibhalwe phantsi kweminyaka engama-5 ukususela ngowama-2009 xa uthenge. Ngoko ke, ngowama-2010, ufumana inqununu yeendleko ezingekho mali.
2. Ukuncitshiswa kwithintela njani inzuzo yenkampani kunye nelahleko ? Isalathisi yenkampani yam?
Ukunciphisa i-asethi kukunika ingeniso eyongezelelweyo kwingeniso yakho kunye ne-loss statement kwaye ukwandisa i-asethi yakho kwi-balance sheet.
Ikhomputha owathengile ngo-2017 i-$ 5,000 ngaphantsi kwexabiso le-$ 1,000 elithathwe ngo-2017 lishiya imali engenayo ye-$ 4,000 kunye nokwandisa i-asethi yakho kwibhalansi yakho nge-$ 4,000 efanayo. Naliphi na iqela lesithathu elijongene neengxelo zemali zoshishino ezinokuthanda ukufumana ingeniso enyukisiwe yenzuzo kunye nokwanda kwezinto eziphathekayo kwiimfanelo.
3. Yintoni ukuhla kwehla ? Ukuba ikhawuleza, ngaba oko kuthetha ukuba ndiyakuthatha ukuhla kwexabiso elithile kwimveliso? Ngaba ukunciphisa ukukhawuleza kusetyenziswa kwezinye iimveliso ngaphezu kwabanye?
Xa unciphisa, okanye "ubhale phantsi," i-asethi ngaphezu kobomi bayo obuncedo, unokuthatha ukuhla kwexabiso elingaphezulu kwiminyaka yokuqala kunye nokuhla kwehla. Ukunciphisa ukuthengwa kwezinto ezinokuthengiswa kwempahla kunokukhawuleza, kukuvumela ukuba uchithe ngaphezulu kwexabiso lokuthenga ngaphambili, ngamanye amaxesha kunyaka wokuqala.
Iklasi nganye yezinto ezinempahla ine-life kunye neetafile ezicacisa inani lokunciphisa ukukhawuleza unelungelo kunyaka ngamnye (i-CPA yakho inokukubonisa le tafile). Unokwenza unyulo phantsi kweCandelo le-179 ukuthatha lonke ukuhla kwexabiso ngonyaka wokuthengwa, kwaye unako ukufumana ilungelo lokuncitshiswa kwexabiso lokuthenga ukwehla kwexabiso .
4. Iyintoni inzuzo yokunciphisa ukukhawuleza?
Inzuzo yokunciphisa ixabiso ngokukhawuleza kukuba ufumana ukuncitshiswa kweerhafu kwiminyaka eyadlulileyo kwaye ngoko ufumana ukubuyiswa kwemali yakho yerhafu ngaphambilana.
Kubalulekile ukuba uqaphele ukuba ukuhla kwexabiso akusiyo ngoku okanye akunakwenzeka ... ngoku okanye kamva. Kwaye ngamanye amaxesha kuthatha ukunqunyulwa kwiminyaka kamva kungcono.
Ukuba ulindele ukuba ube kwi-bracket engenayo ephezulu kwiminyaka kamva, akuyi kuba ngumdla wakho wokukhawulezisa ukunqunyulwa kodwana kunokuba ubhale i-asethi usebenzisa indlela echanekileyo (oko kukuthi, inani elilinganayo lokunciphisa ngonyaka ); ngoko ke ukugcina ukutsalwa kweeminyaka uneminyaka engaphezulu kwerhafu.
5. Ziziphi iirekhodi ezifunekayo ukuba ndibale ukuhla kwexabiso?
Kufuneka ugcine ikopi ye-invoyisi ebonisa ngokuthe ngqo oko uthenge kunye nobungqina bentlawulo. Amazwe amaninzi aya kujonga ixabiso lempahla oyithengayo ukuqinisekisa ukuba uhlawule irhafu yentengiso echaphazelekayo kwi-asethi. Nangona uthenge i-asethi kwenye indawo, kufuneka uhlawule irhafu kwilizwe lakho ukuba irhafu yentengiso ingahlawulwanga.
6. Ndiyithatha nini ixabiso lokunciphisa? Ngakanani ukuhlaziywa kuthathwa njengendleko?
Uthatha ixabiso lokunciphisa imali ekupheleni konyaka, ngoko kuya kufakwa kwiirhafu.
Kodwa ukwazi ukuba kuthatha ixesha elingakanani lokunciphisa ubuninzi bomsebenzi we-asethi, lo mbuzo wezigidigidi. Iinqununu zithatha ukuhla kwexabiso lonke kunyaka wokuthenga (phantsi kweCandelo le-179) okanye uthathe ukwehla kwexabiso lempilo ye-asethi, kunye nokukhethwa kokukhawuleza ukunciphisa ukwehla kwentengo kwiminyaka edlulileyo yokuthenga.
Ukucwangciswa kwentlawulo ngokucokisekileyo kuya kukuxelela ukuba yeyiphi indlela enenzuzo kuwe ngokuxhomekeke kwibakethi yakho yerhafu eprojekthi ngamnye kunyaka kunye nokulindela utshintsho kumthetho werhafu. Qhagamshelana neengcali zakho zerhafu ukukunceda ukuba ubone ukunqunyulwa kwexabiso lokunciphisa ixabiso lempahla ethile.
7. Kubonakala ngathi umsebenzi omningi ukufumana ukuhla kwexabiso; Ngaba ufanelekile ingxaki?
Ukumisela kwendlela yokwehla kwenani eliza kusebenza ngokusemgangathweni ukuba unokuchitha ixesha; nangona kunjalo, iingeniso zokuthatha ukuncitshiswa kwexabiso elidlulileyo kwiminyaka eninzi inzuzo yakho ingxelo zezimali kunye neentlawulo zerhafu zifanele umzamo. Ukuba neCPA yokuqala kwikota lakho kubalulekile!
8. Kuthetha ntoni i-IRS malunga nokuhla kwexabiso?
Inqaku lokugqibela: Ukutsalwa kweerhafu ekuthengweni kwexabiso lemashishini kunzima kunokuba ungacinga. I-IRS ibeka imingcele kunye nemingcipheko kwimali kunye nohlobo lokunciphisa onokuyithatha kwixabiso lempahla.
Ukuziphendulela: Ulwazi olukule nqaku nakule ndawo alujoliswanga ukuba irhafu okanye isiluleko somthetho. Yonke imeko yoshishino iyahluke, kwaye imithetho nemimiselo iyatshintsha rhoqo. Qhagamshelana nabacebisi bakho beerhafu nabomthetho ngaphambi kokwenza izigqibo ezinokuchaphazela ishishini lakho.