Imibuzo yakho yerhafu malunga ne-ofisi yezoshishino yexabiso lempendulo iphendulwe
Kwiminyaka embalwa ezayo, ndiceba ukuthengisa ikhaya lam. Ndiyisebenzisa elinye lamagumbi alo kuphela njengeofisi yasekhaya kwishishini lam. Ndiye ndafaka izicelo zokunciphisa i-home-share share share of depreciation kunye nezinye iindleko ezihambelana nokusetyenziswa kwamashishini, njengokuba ndibhalele zonke izixhobo kunye nefenitshala efakwe kwiofisi. Imithetho yerhafu isebenza njani xa ndithengisa ikhaya lam?
Impendulo:
Ngaphambi ko-2002, imithetho yayinzima xa uthe wasebenzisa inxalenye yokuhlala yakho kwiinjongo zoshishino kwaye wathengisa ikhaya lakho. Ewe, umyalelo uvumela ukukhutshwa-ukuphuma kwintlawulo - inzuzo evela kuthengiswa kwindawo yokuhlala. Inani lokukhutshwa lilinganiselwa kuma-250,000 amawaka abantu abangatshatanga kunye nezibini ezitshatileyo ezifakela ukubuyiswa okuhlukeneyo , kunye ne-$ 500,000 kwizibini ezitshatileyo ezifakela ukubuyisana okuhlangeneyo . Kodwa loo mithetho igunyazisile ukukhutshwa kuphela kwerhafu yenzuzo ebonakalayo kwinxalenye yokuhlala, evimbela nayiphi na ukukhutshwa ngenzuzo kwinxalenye yeofisi.
Indawo yokuhlala kwiZonyango
Enyanisweni, i-IRS iphathwa ngale ndlela yokuthengisa njengokungathi uthengise iipropati ezimbini: enye indawo yokuhlala kunye nezinye izakhiwo zezindlu. Ngenxa yoko, kwafuneka wenze izibalo ezihlukeneyo zokuhlala kunye neenzuzo zoshishino, ukwahlula intengo yokuthengisa, ukuthengisa indleko kunye nesiseko phakathi kweendawo zokuhlala kunye nezoshishino.
I- IRS ichithe imigaqo emidala kwaye ithatha indawo yazo kunye nezinto ezintsha ezithintela ukwabiwa phakathi kokuhlala kunye nezoshishino. Intengiso yintengiso enye xa iofisi yasekhaya kunye nendawo yokuhlala kuyo zombini kwindawo yokuhlala - "iyunithi yokuhlala," njengoko imigaqo yeejensi ikubeka. Ngako oko, umntu onjengawe angabandakanyi yonke inzuzo, nangona usebenzisa inxalenye yendlu yezoshishino.
Ukubuyisela ukuhla kwexabiso
Lelikhefu lixhomekeke ekuthintela "ukuphindaphinda" okwenzelwe ukuthintela inzuzo ephindwe kabini. Ulahlekelwa nayiphi na ukukhutshwa kwinxalenye yenzeniso efana naluphi na ukuncitshiswa kwexabiso elivumelekileyo okanye elivumelekileyo kwiofisi yasekhaya emva koMeyi 1997. Endaweni, uhlawula irhafu kuloo nxalenye. Uvumelekile okanye uvumelekile kuthetha ukuba uthathe ntoni ngaphambili okanye, ukuba uthe wancinci kunokuba ungayibanga, isixa onokubanga. Kule nkalo, imithetho emitsha ayifani neyayiphi imigaqo emidala ukuba uyenze.
Oko i-IRS efezekileyo kukubuyisela kwakhona ukubhaliswa kwexabiso lokunciphisa i-depreciation-offs okukukunceda ukuba unciphise irhafu kwiminyaka engaphambi kokuthengiswa. I-arhente isasebenzisa imigaqo yokuphindaphinda nokuba unqamle ukusebenzisa elo gumbi ngezizathu zoshishino kwaye yonke indlu iyindawo yokuhlala enqununu ubuncinane ubuncinane kwiminyaka emihlanu kwiminyaka emihlanu ephela ngomhla wokuthengisa.
Ukuncedwa kokuPhinda
Ukuze ufanele ukufumana ukukhululeka ekuphumeni , kufuneka ubonise "iirekhodi ezaneleyo okanye olunye ubungqina" - ngokuqhelekileyo, ukubuyiswa kwexesha elidlulileyo kufuneka kwanele - "ukuba ukuncitshiswa kwexabiso elivumelekileyo kwakungaphantsi kwexabiso elivumelekileyo." Emva koko inani " ayikwazi ukukhuphela ngaphandle imali evumelekileyo. "
Ngokomzekelo, cinga ukuba iofisi yakho yasekhaya ifanelekile ukuba uthathe ukuhla kwexabiso, kodwa ungabonisa ukuba awunakuthi naluphi na.
Emva koko akukho ncitshiseko yexabiso lokukhutshwa kwaye akukho kwakhona.
Iimbopheleleko zerhafu ngenxa yokuhlaziywa kwakhona
Ukuhlaziywa kwakhona kwakhona kuhlawulelwa kwizinga eliphezulu lama-25 epesenti endaweni yezinga eliphezulu leepesenti ezili-15 zokuzuza kwexesha elide, kunye neerhafu zerhafu zorhulumente. Bika le mali ephindwe kwakhona kwiShedyuli D (Imali-mali kunye nokulahleka), kungekhona ifomu 4797 (Ukuthengiswa kweeNkampani zePropati). Kwinqanaba elongezelelweyo, awuyi kuhlengahlengwa kwezinye iindleko, ezifana neerhafu zendawo yokuhlala kunye nomdla wempahla .
Njengoko nayiphi na imiba enxulumene nentela, nceda uqhagamshelane ne-preparer yakho yerhafu.
U-Julian Block ngummeli, umgcini wekholamu kunye nomntu wokuqala we-IRS (uphenyi wobugebengu). Le nqaku yachithwa ngemvume evela kwiphephancwadana: "Isikhokelo Sokuthengiswa Kwasekhaya kwiNkxaso Yentlawulo: Iindlela Ezilula Kuwuphi na uMthengisi onokuThengisa iMali engaphantsi koMthetho oNcinane," onokuyalelwa ngokuthumela i-$ 19.95 ikopi yokuposa emva kweJ. Block, 3 Washington Sq., # 1-G, Larchmont, NY 10538.
Njengoko lo mbhalo, u-Elizabeth Weintraub, Cal BRE # 00697006 ungumhlobo-mboleko kwiLyon Real Estate eSigramento, CA.