Kulungile, unako ukuthabatha imali eninzi xa uqala ukuthenga kwaye uqale ukusebenzisa le propati.
Ukuhlaziywa kweCandelo 179 Ukukhutshwa kweRhafu kwiiShishini
UMthetho weCandelo loNgeniso lweRhafu noMsebenzi we-2017 ukwandise inzuzo yeCandelo 179 kumashishini athengisa impahla kwaye aqale ukuyisebenzisa.
Ngomhla kaJanuwari 1, 2018, amashishini angathatha ngokukhawuleza ukuya kwii-1 million zeemali zokuthenga iimali ezifanelekileyo, kunye nomyinge we $ 2.5 yezigidi. Emva ko-2018, imida iyafakwa kwi-inflation. Amashishini ngoku angathatha le ncitshiso kwipropati yangempela yangaphandle yengingqi (izakhiwo), kuquka:
- ophahleni
- umlilo, i-alarm kunye neenkqubo zokukhusela, kunye
- I-HVAC (ukufudumala, ukuphuphuma umoya, kunye neenkqubo zomoya).
Ziyiphi iCandelo le-179 Ukukhutshwa?
Icandelo 179 ye-IRS Code yaqulunqwa ukukunceda amashishini amancinci ngokuvumela ukuba bathathe ukuncitshiswa kwexabiso elithile kwiimpahla ezithile (kunyaka- mali) kunyaka owodwa, kunokuba bahlaziye ixesha elide. Ukuthatha inqununu kwi-asethi kunyaka walo wokuqala kuthiwa "Icandelo le-179 lokutsalwa." Uyabona ukuba kukho inzuzo yokuthatha intsalela epheleleyo kwiindleko zento ngokukhawuleza, kunokuba kudingeke ukuba usasaze ukuxothwa kwinto ebalulekileyo yokuphila.
Umzekelo, ukuba uthenge ikhompyutha okanye ezinye izixhobo zeofisi kwiofisi yakho, phantsi kweCandelo le-179 unako ukukhawuleza iindleko ezipheleleyo zaloo khomputha ngonyaka. Oku kunengqiqo, kuba sonke siyazi ukuba iikhomputha zinexesha elifutshane lobomi, okanye ubomi obuncedo.
Ngoko ke ziziphi iintlobo zepropati yeshishini eyenziwa yiCandelo 179?
I-IRS inemfuneko emibini jikelele:
1. Ipropati (ebizwa ngokuba "yipropati efanelekileyo" ) kufuneka ibe "yinto ebonakalayo, ehlaziyiweyo, impahla efunyenweyo ukuze isetyenziswe ngokuziphatha okusebenzayo kworhwebo okanye ishishini." Izithuthi, kwaye (ukuqala ngo-2018) umhlaba kunye nezakhiwo zifakiwe.
2. Ipropathi kufuneka ithengwe kwaye ifakwe enkonzweni kunyaka oya kuthi unqunyulwe. Ukubeka i-asethi kwinkonzo kuthetha ukuba uyibeke kwaye usebenza kwaye uyayisebenzisa kwi shishini lakho. Ukuthenga isiqwenga sepropati uze uvumele ukuba uhlale kwaye uqoke uthuli alubala.
Imingcele yonyaka kwiCandelo 179
Kukho umda wonyaka kwixabiso leCandelo 179 Ukukhutshwa . Ngeenjongo zerhafu yoshishino ngo-2018, imida yile:
- Iigidi eziyi-1 yezigidi eziphezulu kwizinto ezithile zezinto ezisetyenziswayo ezintsha kunye nezixhobo ezisetyenzisiweyo (ngaphandle kwe-shelf) kwesoftware yekhompyutha . Funda ngokubanzi malunga neemfuno zokusebenzisa iCandelo 179 ekutsalweni kwezithuthi zesevisi .
- Ibhizinisi lakho lingasebenzisa ukufikelela kuma-2.5 million yezigidi kwiSixhobo se-Section 179. Ukuncitshiswa kuncitshiswa ngaphezu kwesi sixa.
Emva ko-2018, le miqathango iya kubakholelwa kwi-inflation.
Ukuba uthabatha inxalenye kuphela yeendleko zepropati efanelekileyo njengecandelo le-179 lokuncitshiswa, unganokuhlawula iindleko ongazithathiyo.
Oku kuthetha ukuba unokusasaza imali eseleyo phezu kobomi bendawo.
Indlela yokuthatha iCandelo 179 Ukukhutshwa
1. Okokuqala, uthengisa ipropati efanelekileyo kwaye uqale ukuyisebenzisa ngexesha lonyaka.
2. Emva koko, uhlala phantsi kunye neengcali zakho zerhafu ngexesha lerhafu. Uya kufuna iirekodi ngomhla wokuthenga, umhla, uqale ukusebenzisa ipropati, kunye nazo zonke iindleko ezihlobene nokuthengwa (njengempahla kunye nokusetha).
3. Ungezelela zonke izinto zepropati ezifanelekileyo. Uya kufuneka ufunde i-IRS ngolwazi ngokuqinisekileyo ukuqinisekisa ukuba ipropati yakho iyafaneleka.
4. Emva koko unokuthatha inzuzo ye-179 ngokuyikhetha (kuchaziwe ngezantsi). Isixa sokunciphisa ixabiso lilonke lepropati, ukuya kwii-500,000 zama-dollar ngamnye kwipropati yomntu ngamnye. Ingqikithi yeNqununu ye-179 yazo zonke ipropati ayikwazi ukudlula i-$ 2 yezigidi eziphezulu.
Sebenzisa ifom ye-IRS 4562 ukunyulwa kweCandelo 179 Ukukhutshwa
Ifomu esetyenzisiweyo ukunika ulwazi ngeCandelo 179 ukuchithwa yi- IRS Ifom 4562. Le fom iqokelela ulwazi kwipropati yeshishini efunyenweyo kwaye ifakwe kwinkonzo (jonga ngasentla). Ukufumana iinkcukacha ezingaphezulu ngokugcwalisa Ifomu 4562, jonga imiyalelo ye- IRS yale fomu.
Ngolwazi olungakumbi kwiCandelo 179 Ukukhutshwa
Fumana ulwazi oluninzi malunga neentlobo zepropati eziqeqeshelwayo kwaye zingabandakanywa kunye nolunye ulwazi, ukususela kwi-IRS Publication 946: Ukuhla kwexabiso.
Ukuzikhusela: Isiqendu 179 sithintela. Ingcaciso kule nqaku, kwaye kule ndawo ayihloselwe ukuba irhafu okanye isiluleko somthetho. Imeko nganye yoshishino iyahluke kwaye imigaqo yerhafu iguqule rhoqo. Nceda uqhagamshelane neengcali zakho zerhafu ngaphambi kokuthenga ipropati ngenjongo yokuthatha inqununu yeCandelo 179.
Buyela Kuzo Zonke Ukuncipha