Bika ingxelo ngokuqhelekileyo kwi-Business kwiFomu 4797
Zonke iindleko kunye nokulahlekelwa azidalwanga ngokulinganayo ngenjongo yentlawulo. Zihlelwa njengezinto "eziqhelekileyo" okanye "inkunzi" inzuzo okanye ilahleko. Iintlawulo kunye nokulahlekelwa okuye kwenziwa kwixesha lokuqhuba ishishini kwaye ukuthengiswa kwezinto ezingenasiphelo ziqhelekileyo ngokuqhelekileyo.
Ezi ziphumo ekuthengiseni okanye ukutshintshiselwa i-asethi yexabiso-mali ngokuqhelekileyo zizuzisa imali kunye nokulahlekelwa kwemali . Inokuthi inokudideka ngenxa yokuba imithetho eyahlukeneyo isebenza ngamnye.
Ziziphi ii-Ascapital and Capital assets?
Ngokwe-Internal Revenue Service, iipropati ezingenayo imali ziquka:
- Inventory kunye nezinye izinto ezizithengiswa kubathengi
- Izibonelelo eziyimfuneko ukuqhuba ishishini lakho
- Iimali ezifunyenweyo ezifumanekayo kwiindleko eziqhelekileyo zokwenza ibhizinisi
- Propati ephantsi
- Ipropati yangempela esetyenziswa njengepropati yerenti
- Iikopi, ipropati yolwazi, kunye nomculo, iincwadi zokubhala nokubhala
- Ezinye iimveliso ezivela kwiimpahla zezimali ezithathwa ngumthengisi othengayo
- Ezinye iintengiso
Njengomgaqo oqhelekileyo, nantoni na oyisebenzisayo okanye utyalo-mali, njengempahla yesibhondi kunye neebhonksi, iyimpahla eyinkunzi. Ukuthengiswa kweempahla ezinokuthi kungenziwa njengento eqhelekileyo yokufumana okanye ukulahleka xa utshintshiselwano lwenziwa kumntu onxulumene naye, njengowommangali kunye nomzuzi wefa okanye phakathi kwakho kunye noshishino lakho.
Ukuchithwa kweeNdawo eziPhezulu zeMali kunye nokulahlekelwa
Ilahleko eziqhelekileyo ngokuqhelekileyo zibhekwa ukuba zingcono kunelahleko ezinkulu ngenxa yokuba zingasetyenziselwa ukucima ezinye iindawo zokufumana imali. Ukulahlekelwa kwemali kuncinci. Zingasetyenziselwa kuphela ukunciphisa i-capital earnings kwaye ziphantsi kwesikhokelo se-$ 3,000 ngonyaka ngokuncitshiswa kweerhafu.
Nantsi indlela esebenza ngayo. Masithi unokufumana imali eyi-$ 5,000, kunye nokulahleka kwemali eyi-$ 15,000. Unako ukuhlawula i-$ 5,000 yelahleko lakho ngokufumana inzuzo, ngoko unokuthatha i-$ 3,000 ngokumalunga nomnye umvuzo wakho, ushiye i-$ 7,000 ezingenakunceda nangayiphi na loo nyaka werhafu. Uya kufuneka uthathe i-$ 7,000 kule minyaka emithathu ezayo ngenxa yemingcele eyi-3,000 yemali: $ 3,000 ngonyaka wonyaka, i-$ 3,000 ngonyaka wesithathu, kunye ne-$ 1,000 ngonyaka ngonyaka.
IiRhafu zeRhafu zoNcedo oluqhelekileyo kunye neNkunzi
Kodwa kukho uhlangothi lwe-flip-umyinge apho uhlobo ngalunye lwenzuzo luhlawuliswa.
Iimali eziqhelekileyo zihlawulwa njengemali engenayo ngokuqhelekileyo kunye nayo yonke into oyifumanayo kunye nebhasikhi yakho yerhafu yaloo nyaka. Uzuzo lwexabiso luyinxalenye yexesha elide okanye elifutshane , kuxhomekeke ekubeni lide kangakanani. Iimpahla ezigcinwe unyaka okanye ngaphantsi zibhekwa njengexesha elifutshane kwaye nazo, zithathwa njengerhafu yengeniso ngokubhekiselele kwibhakha yakho yerhafu.
Kodwa iimali zangexesha elide, ezo zivela kwizinto ezinempahla engaphezu konyaka, zihlawuliswa kwi-0, 15 okanye i-20 ekhulwini kwiintlawulo ezininzi. Ipesenti ezingama-20 zingaphantsi kunezinto ezininzi abantu baseMelika abanokulindela ukuba bahlawule kwimali engenayo ngokuqhelekileyo ngo-2018. Umhlawuli-ntlawulo omnye onenzuzo engenayo e-$ 38,701 uza kufakwa kwi-22% ye-tax bracket ngo-2018, ukuhlawula ipesenti ezingama-22 ngaphezulu kwiintlawulo eziqhelekileyo ngokuchasene i ngeniso.
Ireyithi yerhafu yexesha elide lifumana i-$ 0 kubahlawuli berhafu abangabodwa abafumana i-$ 38,600.
Ukususela ngo-4797 kunye neShedyuli D
Ngokuxhomekeke ekubeni ingaba inzuzo okanye ilahleko yakho inxulumene nebhizinisi lakho okanye liyimfihlo, uza kusebenzisa i-IRS Ifomu 4797 okanye iShedyuli D ukuyibika. Kumele unike ingxelo nayiphi na inzuzo okanye ukulahleka ekuthengiseni kweempahla ezisetyenzisiweyo kwishishini lakho okanye ishishini usebenzisa Ifom 4797 . Musa ukukhathazeka, kuza kunye nemiyalelo yelayini ngomgca. Ngaphandle koko, ngenxa yeempahla zakho, uzakusebenzisa iShedyuli D, "Ukuzuza kweNkunzi kunye nokulahleka."
Ukuba i-asethi efanayo yayisetyenziselwa zombini iinjongo zoshishino kunye neenjongo zakho, kufuneka ubeke nayiphi na inzuzo eyenziwe phakathi kweFomu 4797 kunye noHlelo lweShedyuli D. Ngokomzekelo, unokusebenzisa ikhaya lakho-elincinci-njengenye indawo yokuhlala kunye nenye nje njengeofisi yakho. Ukuba indawo yakho yeofisi ithatha iipesenti ezili-10 zekhasi lakho lezithuba zekhaya lakho, uza kuba neepesenti ezili-10 zenzuzo yakho kwifomu 4797.
Ibhalansi yayiza kuba yedwa kwaye ngoko ke iya kubikwa kwiShedyuli D.
Ukuzuza kwixabiso lempahla yezoshishino ezingenazo iimpahla eziyinkunzi zizuze ngokuqhelekileyo kwaye zihlawuliswa kwiireyithi zerhafu eziqhelekileyo. Ezi mpahla azifaneleki ukufumana unyango lwentengo.
Xa ugcwalise ifomu 4797, faka inzuzo okanye ukulahleka kwakho okubangelwayo kumgca we-14 weFomu 1040. Emva koko fakela ifom 4797 kwi-tax return yakho.
QAPHELA: Imithetho yerhafu ingatshintsha rhoqo kwaye ulwazi olungentla lungabonakali utshintsho lwangoku. Nceda uqhagamshelane neengcali zerhafu malunga neengcebiso ezinokubakho ngokutsha ngaphambi kokufakela ukubuyiswa kweerhafu xa ujongene neenzuzo eziqhelekileyo kunye neengxowa-mali kwaye awuqinisekanga apho umi khona. Ingcaciso equlethwe kule nqaku ayijoliswanga njengeengcebiso zerhafu kwaye ayikho enye ingcebiso yerhafu.