Indlela yokulungiselela ukubalwa kweminyaka yokuphela
Unokuba neCPA enkulu, kodwa ukuba ulinda ukuthetha naye de kube yinyanga yakho yerhafu, akukho nto enokuyenza ukuze unciphise umrhumo wakho werhafu. Ukunciphisa irhafu yakho, thabatha la manyathelo ngaphambi kokuphela konyaka.
1. Ukuhlawula zonke iiNtlawulo eziPhambili
Ukuba usebenzisa i-accounting-based accounting method kwaye ube nekheshi ngesandla, cinga ukuhlawula zonke ii-akhawunti ezihlawulwe ngaphambi kokuba unyaka uphele nangona kungabikho. Eli nyathelo likuvumela ukuba urekhode iindleko kunyaka okhoyo, kwaye kwakhona, kunciphisa umvuzo wakho wenzuzo kunye nentlawulo yeerhafu.
2. Hlola iintlawulo zakho zerhafu eziqikelelweyo
Ukuphonononga iintlawulo zakho zerhafu eziqikelelweyo ubuncinane ngekota nganye ukuqinisekisa ukuba uhlawula ngokwaneleyo irhafu. Ukuba iintlawulo zakho ziphantsi kakhulu kwaye unetyala elide ekupheleni konyaka, unako ukuhlawula umrhumo owongezelelweyo kunye nemirhumo.
Kufuneka usebenzise eli thuba ukuhlawula iintlawulo zakho zerhafu yengeniso, iintlawulo zerhafu yokuthengisa, ukurhoxiswa kwabasebenzi kunye nezinye iirhafu ukuqinisekisa ukuba uthumela amanani afanelekileyo kwaye akayi kuhlawulwa.
3. Cwangcisa iNgeniso
Unokunciphisa imali engenayo yokuhlawulwa yerhafu ngokumisela ingeniso kuze kube unyaka olandelayo. Kukho iindlela ezimbini zokufezekisa le fayile.
- Ukubalwa kwemali-mali, unokulibazisa ukuthumela ii-invoyisi kwaye wandise amakhadi afanelekileyo emva komhla omtsha. Khumbula, ingeniso yerhafu isekelwe xa uyifumana.
- Ukubalwa kwe-accounting-based or instances where you do not charge until after the delivery, unokulibazisa ukuhanjiswa kweempahla kunye neenkonzo kuze kube yonyaka werhafu. Qaphela ukuba kukho izikhokelo eziqinileyo ezisebenzayo ukurekhoda ingeniso ehlawulweyo phantsi kwe-accounting account; tshekisha kunye neenkonzo zakho zolawulo ukuze ubone ukuba uvumelekile ukwenza le nto.
4. Ukuphonononga iMithethonqubo
Ngaba uthenge izixhobo okanye wenza ukuphuculwa kokwakha ngexesha lonyaka? Qinisekisa ukuhlaziywa kwemithetho yokunciphisa. Ukunciphisa irhafu yakho yonyaka, kufuneka ufune ukukhuphula iindleko zakho ngale ndlela elandelayo:
- Bhengeze zonke iindleko kunyaka okhoyo.
- Sebenzisa ixesha lokunciphisa ixesha elifutshane.
- Sebenzisa indlela yokunciphisa ukukhawuleza.
- Ukunciphisa ixabiso lokunciphisa ukuvumela imali ephezulu yokunciphisa izindleko.
Ukupapashwa kwe-IRS 946 okanye iinkonzo zakho zolawulo zingakunceda ukuba ubone ukuba yeyiphi na amanyathelo angentla apha avunyelwe ukuthatha.
5. Khangela iinguqu zoTshintsho lomThetho
Kwiimeko apho unayo iintlobo ezifanayo zeengeniso kunye neendleko kwiindawo ezifanayo, ungakholelwa ngokuphosakeleyo ukwenza intela yakho yinto nje yokutshintsha amanani. Ukungaqondi kakuhle kunokubangela ukuba uphoswe kwiikhredithi ezintsha, ukuchithwa okanye iindlela zokubambisa irhafu ezinganciphisa umrhumo wakho werhafu.
Okubi nakakhulu, ungaphuthelwa utshintsho olungenalo kuwe, ukuhlawula irhafu yakho, okanye ukuxhomekeke kuphicotho-zincwadi, okanye izigwebo. Ukuphononongwa ngokutsha kwe-IRS ukukhutshwa rhoqo ukuze uqinisekise ukungaphuthelwa kweenguqu ezinokuchaphazela ishishini lakho.
6. Cinga ngokunyuka kokuthenga
Ukuba ungadinga ukuthenga isithuthi esitsha okanye esinye isistim kwixesha elisondeleyo, hlola ukwenza oko kuthengwa ngaphambi kokuphela konyaka. Lo mhla wokuthengwa kwangaphambili uza kukuvumela ukuba uvakalise izindleko eziphezulu ngendlela yohlaziyo okanye intengo epheleleyo yokuthenga.
Okubaluleke nakakhulu, uluhlu lweentengo zemveliso zezinto ezinjengezithuthi zombane, amandla elanga kunye nokuphucula amandla okwenziwa kwamandla ngonyaka.
Ukuba ikhredithi iphela, inokukunika imali eninzi xa uthetha ukuthenga ukuze usebenzise i-credit.
7. Ukuhlawula iBhonasi yeBasebenzi
Iibhonasi zabasebenzi ziyancitshiswa, ngoko ibhonasi yonyaka iyakunceda ukunciphisa iindleko zakho zerhafu. Into enye ekufuneka uyikhumbule xa ukongeza iindleko ezintsha zokunciphisa iirhafu (ngokuchasene neendleko ezihambayo osube uhlawule ngayo) kukuba ukugcinwa kweentlawulo zakho kukuphela kwepesenti yeendleko. Ukususela kumbono wezezimali, ngoko ke, iibhonasi zabasebenzi ziyakukuhlawula imali engaphezulu kunokuba ubuya kuhlawula irhafu eyongezelelweyo ukuba awuzange uyihlawule ibhonasi.
Nangona kunjalo, ukuba unomnyaka omhle, ufuna ukuvuza abaqeshwa bakho kwaye ufuna ukwakha ukulungiswa, ukuhlawula ibhonasi kunokusenza isigqibo soshishino esihle. Ukwenza ngaphambi kokuphela konyaka werhafu kunokunciphisa oko kufuneka uhlawule kwi-IRS.
Qaphela: Ukuba usebenzisa i-accounting-based basis, ukuhlawula abasebenzi bakho ekuqaleni kwirejethi ababengazange bayifumane de ibe unyaka omtsha werhafu unokunciphisa irhafu yakho, efana nokuhlawula ezinye iintlawulo ezihlawulwa kwangaphambili.
8. Hlola amabhanki akho
Ngamanye amaxesha, indlela efanelekileyo yokuhlawula ngaphantsi kweerhafu ezipheleleyo ukuhlawula ngaphezulu kulo nyaka. Olu nciphiso lwenzeka xa usuka phezulu kwaye uhla phakathi kwamabhakethi ngamnye unyaka okanye xa usesigaba sokukhula esiphakamisa ibakaki yakho ngonyaka. Kukwa kwenzeka kwakhona xa izithuthi zerhafu zanda.
Ngaba iinkonzo zakho zokulawula ziphuhlise i-future income kunye neendleko zokubona ukuba ibhanki yakho iya kutshintsha. Ukuba ulindele ukuba ube kwi-bracket ephezulu kunyaka ozayo, cinga ukwenza okuchasene neengcebiso ezingentla apha ukuze usebenzise inqanaba lentlawulo ephantsi kulo nyaka.
Qaphela xa uMnyaka weRhafu uphela
NgoDisemba 31 ngowokuphela konyaka wekhalenda kunye nokuphela konyaka werhafu kubo bonke abantu, kodwa kungekhona zonke iinkampani zisebenzisa unyaka wekhalenda kunyaka wabo werhafu. Xa uhlawula irhafu yakho, qiniseka ukuba ukhangele ukuba usebenzisa unyaka wekhalenda okanye ukhe wathetha ukusetyenziswa kunyaka ophelileyo uphela ngenyanga.