Ingqwalasela yeeMveliso zoPhuculo lwasekhaya

Iisiseko zeCandelo 199 Ukukhutshwa kweRhafu

Iinkampani ezithile ziye zakwazi ukuthatha i-3% yokunciphisa ipesenti kwimisebenzi yoshishino yase-US ukususela ngo-2005. "Yonke ishishini elincinci yinkampani yokuvelisa kufuneka ibhekane nale nto yokuncitshiswa kweerhafu. amashishini amancinci aya kufaneleka ukuncitshiswa lula kunokuba imigaqo ibonisa, "ngokutsho kukaPaul Schlather, uMlawuli oyiNtloko we-Stonebridge, Inc.

Iisiseko zeCandelo 199 Ukukhutshwa

Amashishini aphethe "imisebenzi efanelekileyo yokuvelisa" angathatha irhafu yokunciphisa ipesenti ezi-3 kwimali engenayo. Okuyinkimbinkimbi kakhulu ishishini, ngakumbi kunzima izibalo zokubala imisebenzi yokuphuculwa kwemveliso yasekhaya.

Ngokucacileyo, amashishini abandakanyekayo ekuveliseni kunye neminye imisebenzi yokuvelisa abafanelekileyo kuya kufuneka bafezekise iinkqubo zokugcina izindleko ukuqinisekisa ukuba ukuchithwa kwentlawulo yabo kubalwa ngokuchanekileyo.

Imisebenzi Yokwenza Imveliso

Ibhizinisi elibandakanyekayo kumacandelo anxulumene nezoshishino linakho ukulungelelanisa imisebenzi yokuveliswa kwemveliso yasekhaya. "Imisebenzi yokuphumelela yemveliso" ifanelekile ukufaka isicelo sokuncitshiswa phantsi kweNgxelo yeNgxelo yeNgeniso yangaphakathi 199 iquka:

UMthetho oyiNtloko kunye noKhuseleko oluKhuselekileyo

Imisebenzi yokukhutshwa kwemveliso yasemakhaya iyancipha kwingeniso evela kwimisebenzi yokuvelisa efanelekileyo kwimigangatho epheleleyo okanye ebalulekileyo esekelwe kwi-Amashishini ase-US kufuneka asebenzise umgaqo okhuselekileyo wesigqeba okanye abelwe iindleko usebenzisa iinyani kunye neemeko zoshishini labo ukuba nayiphi na into yokuvelisa okanye yokuvelisa imisebenzi kwenzeka ngaphandle kwe-US UMgaqo okhuselekileyo we-harbour usetyenziswa ukuba ubuncinane ama-20 ekhulwini kwiindleko zivela kwimisebenzi yokuvelisa yase-US.

Imisebenzi yokuvelisa engeyiyo

Le mizila yoshishino ibandakanywe ngokukodwa ekubanjeni imisebenzi yokukhutshwa kwemveliso yasekhaya:

Ukulinganisa ukuKhutshwa kweRhafu

Ukubala imisebenzi yokukhutshwa kwemveliso yasemakhaya ingaba yinto ehlekisayo okanye eyinkimbinkimbi kakhulu, kuxhomekeke kwimeko yoshishino. Isibalulekileyo kukuhlola "imveliso engenayo yemveliso engenayo" (QPAI) kunye nemida.

ImiSebenzi yoPhicotho yaseKhaya yokuThengisa ukuCandwa

Imisebenzi engenayo yemveliso engenayo (QPAI)
zenze iindleko zemveliso ezifanelekileyo
ulingana nemisebenzi efanelekileyo yokuvelisa imali engenayo
amaxesha okunciphisa i-QPA inani lama-3 ekhulwini
ulingana nokuncitshiswa kwe-QPA

Imali Yemisebenzi Yomveliso Efanelekileyo (i-QPAI)

Imisebenzi engenayo yokuvelisa ingeniso yonke ingeniso evela kwimisebenzi efanelekileyo yokuvelisa. Kwishishini elinomgca omnye wezoshishino, oku kuya kufana nemali engenayo. Amashishini anemizila emininzi yezoshishino, imbuyekezo kufuneka yabelwe.

Iindleko zoMsebenzi woPhuculo olufanelekileyo

Iindleko zemisebenzi ezifanelekileyo zizonke iindleko ezihambelana ngqo nemisebenzi yemveliso efanelekileyo.

Kwishishini elinomgca omnye wezoshishino, oku kuya kuba neendleko ezipheleleyo. Amashishini anemizila emininzi yezoshishino, imbuyekezo kufuneka yabelwe.

Imida

Inani lemali leedola lemisebenzi yokukhutshwa kwemveliso yasekhaya iyancitshiswa. Ukuncitshiswa akukwazi ukudlulela umvuzo opheleleyo olungisiweyo kubanikazi bodwa, intsebenziswano, iinkampani ze-S okanye iimashishini ezinobuncinane, okanye ingeniso yerhafu yeenkampani ze-C. Ukuncitshiswa akukwazi ukudlula i-50 ekhulwini yemvuzo we-W-2.

Indlela elula

"Imithetho ibonakala lula kumashishini amancinane kwinqanaba elithile lomsebenzi," ngokutsho kukaPaul Schlather. Qinisekisa ukuba ibhizinisi lakho liyafaneleka phantsi kwemigaqo yemisebenzi yemveliso, kwaye thabatha iipesenti ezi-3 zomvuzo. Thelekisa ipesenti yeepesenti ezingama-3 ukulungiswa kwemali engenayo kunye nemvuzo oyi-W-2 ehlawulwe. I-shishini aliyi kuba nelungelo lokunciphisa imisebenzi yokuvelisa ekhaya xa kunemali engenayo yerhafu okanye umvuzo we-W-2.

Kuphi ukuMangalelwa ukuDeduction

Amashishini mabazalise ifom ye- IRS 8903 . Unokukhuphela kwakhona iMigaqo kwiFomu 8903.

UMthetho weRhafu

Oku kuncitshiswa kwakuyingxenye yoMthetho we-American Jobs Creation Act ka-2004 kwaye uhlanganiswe phantsi kweNgxelo yeNgxelo yeNgxelo ye-Internal Revenue Section 199 kunye neMigqaliselo ye-IRS 1.199. Imisebenzi yokuPhuhlisa yasekhaya yaseKhaya ixoxwa kwiRhafu yeNgeniso Yakho yeNkcazo , i-Isahluko 40.23, kunye neentlawulo zeBusiness Small Small JK Lasser, Isahluko 21.