I-IRS ithi nayiphi na inzuzo okanye inkokhelo ehlinzekwa kubaphathi abanganikiweyo kwabanye abasebenzi ingahlawulwa irhafu kumqeshwa.
Ekuhloliseni olu luhlu lweenzuzo ezingenanto zemali, kukho izinto ezimbini ezixutyushwa ngazo:
- Ingaba inzuzo okanye inokudityaniswa kumqeshi njengendleko yoshishino. Ukuze uhluthwe, kufuneka ukwazi ukubonisa i-IRS ukuba iindleko "ziqhelekileyo kwaye ziyimfuneko" kwishishini.
- Ingaba inzuzo ihlawulwa njengembuyekezo (umvuzo) kumqeshwa.
Ukuba inzuzo ihlawulwa ngumqeshwa, ixabiso liyimali umqeshwa uza kufuneka ayihlawule le ntlawulo kwisithuba somda wengalo .
Ibhokisi kwiindawo zemidlalo
Ukuba inkampani ithenga okanye iqeshe ibhokisi yebhokisi okanye ibhokisi lokunethezeka kwindawo yezemidlalo, inkampani inokuthi ingadlulanga ngaphezu kwexabiso lenani elifanayo leendawo ezihlala kwindawo leyo. Ezinye iindleko ezihambelanayo (ukulungiselela ukutya, umzekelo), kufuneka ukuba "ziqhelekileyo kwaye ziyimfuneko" ukuba ishishini litshathwe njengeendleko zokuzonwabisa .
Ibhokisi ethengiweyo okanye iqeshwe ngenjongo yokufumana isigqeba esithile sinokufumana imali engenayo irhafu.
Amabhaso / amaBhonasi
Iibhaso okanye ibhonasi ziqwalaselwa njengembuyekezo. Qaphela malunga nokubonelela ngeentlawulo ezingekhokheshi "egameni labaphathi". Ukuba ezi ntlawulo zibonakalisa zizodwa azixothwanga kwinkampani kwaye zihlawulwa kulawulo.
Ubulungu beblabhu okanye iiklabhu
Ubulungu beblabhu okanye iiklabhu zezobuko zintlobo zonke azixothwanga ngaphandle kokuba baneenjongo ezithile zoshishini (umzekelo, iqela loorhwebo). Oku kubandakanya uluntu, umdlalo, umdlalo, ukudla, i-airline, kunye namaqela ehotele. Injongo yebhula ("inxulumene neshishini") kungekhona igama elilawulayo. Ukuba ixabiso liyancitshiswa, ingeniso yerhafu kulawulo.
Amakhadi ekhredithi
Iinkampani ezininzi zivumela abasebenzi ukuba basebenzise amakhadi-mboleko ukuthenga izinto zenkampani. Ezinye iinkampani zikhupha amakhadi enkredithi kubaphathi kwaye zihlawula iindleko ngaphandle kokufuna ukuba isigqeba sibonise injongo yezoshishino. Iindleko zomntu ezihlawulwa ngolu hlobo kumakhadi-mboleko kubaphathi zibhekwa njengeemfanelo zentlawulo kwaye azikwazi ukunqunyulwa njengeendleko zoshishino.
Igumbi lokudlela
Ukutya okubonelelwe kwindawo yomqeshi kwaye kube lula ukuba umqeshi angabandakanywa kwingeniso yesigqeba ukuba iindleko zidibana ne- "minimis fringe" ukuvavanywa ukuba ingabandakanywa kwi-income income.
Imali mboleko kubaphathi
I-IRS iya kuthatha ukuba umboleko kumlawuli olawulayo uyimbuyekezo ngokwenene ngaphandle kokuba ingaboniswa ukuba umboleko uyibona. Izinto ezibonisa mboleko mboleko ziyiyo (1) ubukho besikhombiso esithembisayo, (2) iintlawulo zemali kwishedyuli echaziweyo, (3) iintlawulo zenzalo, kunye (4) ukhuseleko.
Imboleko kufuneka ibhalwe njengemali efunyenweyo kwiincwadi zeenkampani, kwaye inzala kufuneka ibe kwizinga lokuthengisa. Iimboleko zemali kumagosa kunye nabalawuli beenkampani zikarhulumente zivinjelwe ngu-Sarbanes-Oxley Act ka-2002.
Izaphulelo
Izaphulelo kwipropati okanye iinkonzo ezinikezelwa kubathengi kufuneka zinikezelwe kubo bonke abasebenzi ngokungabalulekanga. I-IRS ayivumeli inkampani izaphulelo kubalawuli kunye nakwiikontraki ezizimeleyo . Akucaci kwinqaku le-IRS ukuba ngaba ezi izaphulelo zihlawulwa kwabasebenzi okanye ukuba ixabiso lezi izaphulelo lixabiso elixhomekeke kumashishini kubaqeshi.
Umtshato / umhlala-inshorensi yobomi
Ixabiso leqabane okanye umhlala-inshorensi wentsholongwane kufuneka ifakwe kwingeniso yesigqeba. Ekubeni akukho nto yoshishino malunga nale nzuzo, mhlawumbi ayinakunyulwa kwiinkampani.
Isithuthi / imoto yokusetyenziswa komqeshwa
Ukuba umqeshi unikeza imoto okanye enye imoto ukuba isebenzise isigqeba, loo mali ingabandakanywa kwimali engenayo ukuya kwisixa esiya kuvunyelwa njengendleko ye- shishini echithwayo xa igosa elilawulayo lihlawulwa ngokusetyenziswa kwayo. Ukusetyenziswa komntu olawulayo isithuthi kuhlawulwa.
Indawo yokupaka ehlawulwa ngumqeshi
Ukupaka kunye nokuhamba kwezinto ezihambayo azihlawulwanga kumqeshwa ukuba imida ethile yenyanga ayidluli. Hlola nomcebisi wakho weerhafu .
Ukusetyenziswa kwabasebenzi kwipropati eluhlu
Ipropati edibeneyo njengeekhompyutha zekhompyutha kunye neefowuni. Ukuba unika i-laptop kwinqanaba elilawulayo, gcina iirekhodi ezicacileyo ukusetyenzisa ukusetyenziswa kweekhompyutheni ezingathathwa ekhaya okanye zigcinwe ekhaya ngabaphathi. Akukho zikhombo zokugcina izinto ezingekho "ngaphandle kobomi" ezifumanekayo kwiikhomputha.
Iifowuni zeefowuni kunye neefowuni zeemoto ezibonelelwa ngabaphathi zingabandakanywa kwiholo lokulawula ukuba iirekhodi ezigciniweyo zigcinwa zibonisa imibhalo yokusetyenziswa kwezorhwebo ekuthengeni nasekusebenzeni.
Ukufuduswa
Iindleko zokufuduka ezihlawulwa ngabaqeshi ziqhele ukuba zihlawulwe ingeniso yerhafu kwabasebenzi. Kuphela iindleko zokuhambisa impahla kunye nokuhamba kwindawo entsha zichithwa. Iindleko ezifana nokutya kunye nokufakwa kwiindawo zokuhlala zisesigxina azixothwanga. Ukongezelela, ezinye iindleko ezihlawulwa ngumqeshi, ezifana nemirhumo ye-brokerage, irhafu yepropati, i-inshurensi, iindleko zokulungisa, kunye nokubuyiselwa kwelahleko malunga nokuthengiswa kwekhaya langaphambili kufakwe kwingeniso embi yomqeshwa.
Iholide
Ukuba uhlawula ikhefu ukuba ulawulo (ihotele, i-airfare, kunye nezinye iindleko), ixabiso leeholide libhekwa njengelomntu kufuneka lifakwe kwiholo elipheleleyo lomvuzo. Ixabiso alinakudalulwa kumqeshi njengendleko yoshishino.
Umtshato / umxhomekeke / olunye uhambo lokuhamba kunye nesigqeba
Iintlawulo zomlingane, oxhomekeke kuyo, okanye abanye abantu ukuba bahambe kunye nesigqeba asinakuhlawulwa kweendleko zoshishino ngaphandle kokuba (a) ngamnye ngumqeshwa, (b) ukuhamba komntu ngamnye kukulungiselela iinjongo zoshishino, kwaye (c) iindleko ziza kutsalwa ngumntu ngamnye. Ukulungelelanisa oku okungafaniyo, gcina iirekhodi ezilungileyo ngenjongo yohambo kunye nenani lexesha elichithwe yilo mntu kwiinjongo zoshishino.
Ucwangciso lwemali, ulawulo lobutyebi
Ucwangciso lwezemali okanye iinkonzo zolawulo ezibonelelwa kubaphathi zibhekwa njengenzuzo yokuhlawulwa yerhafu. Akungabazeki ukuba baya kuzuza njengeendleko zoshishino ezidityanisiweyo.
Iinkonzo ezicwangcisiweyo zokuthatha umhlalaphantsi
Ukuba unesicwangciso sokuthatha umhlala-phantsi ofanelekileyo, unako ukubonelela abasebenzi ngeenkonzo zokucwangcisa umhlalaphantsi; ezi nkonzo azibheki njengengeniso yabasebenzi. Inkampani yakho ayikwazi ukubandlulula ngokubhekiselele kubaphathi abahlawulwa kakhulu ekuboneleleni ngezi nkonzo.