I-Statute yemingcele nguRhulumente
Amanye amazwe anemimiselo emide yokulinganiselwa. Kwimeko enjalo, kufuneka ugcine iirekhodi zakho zerhafu ngokukhawuleza ukuba umyalelo wokunciphisa uvulekile ukubuyela kweerhafu.
Ummiselo wemingcele unikeza i-IRS iminyaka emithathu ukuphicothwa kwentlawulo yakho yentlawulo. Uninzi luyalandela lo mgaqo-nkqubo wezeminyaka emithathu, kodwa kukho ezimbalwa iinkalo eziye zenza umgaqo wabo wokunciphisa ukuphicothwa kweerhafu.
I-Statute yemingcele nguRhulumente
Ezi zinto zinomthetho wemingcele eyahlukileyo kwimithetho ye-IRS:
- E-Arizona, eCalifornia, eKentucky, eMichigan, eOhio, naseWisconsin: Ngokuqhelekileyo kwiminyaka emine emva kokuba kubuyiselwe ukubuyiswa okanye kuyadingeka ukuba ifakwe, nokuba yiyiphi na kamva.
- I-Colorado: Lo rhulumente unokuvavanya ityala lentlawulo kwisithuba sonyaka owodwa emva kokuphela kommiselo we-IRS (iminyaka emine).
- I-Kansas: Imirhumo kufuneka ihlolwe emva kweminyaka emithathu emva kokugqibela kwe: 1) umhla wokubuyiswa kwangaphambili; 2) umhla wokubuyela kwangaphambili; okanye 3) umhla ohlawulwa irhafu ehlawulwayo kubuyiselwa. Imirhumo inokuhlolwa kwakhona ukuya kunyaka owodwa emva kokuba kubuyiselwe ukubuyiswa okutshintshiweyo ukuba kufakwe emva kweemini ezingentla.
- I-Louisiana kunye neNew Mexico: Emva kweminyaka emithathu emva kuka-Disemba 31 wonyaka apho irhafu ityala khona.
- Minnesota: Iminyaka emithathu nesiqingatha ukususela kumhla wokubuyiswa ngawo okanye umhla wokubuyela kuyo, nangona kwenzeka kamva.
- EMontana: Emva kweminyaka emihlanu emva kokuba umhla wokubuya ubuye ufakwe okanye umhla oza kubuya ngawo, nokuba yiyiphi na kamva.
- I-Oregon: Emva kweminyaka emithathu emva kokuba kubuyiselwe ukubuya, kungakhathaliseki ukuba ibuyiselo ifakwe ngomhla okanye emva komhla wokugqibela. Ukuba ukubuya kufakwa kwangethuba, ixesha lokunciphisa lizakuphela ngokukhawuleza.
- I-Tennessee: Urhulumente ngokuqhelekileyo uneminyaka emithathu ukuvavanya irhafu, kodwa leyo iyanwezelwa kwiminyaka emithathu nesiqingatha ukuba ufake isicelo sokubuyiselwa kwemali, kunye neminyaka emihlanu ukuba i-IRS iguqule ukubuyela kwakho kwintlawulo.
Izenzo zakho ziyakwenza i-Statute yemingcele
Ummiselo wokunciphisa awukwazi ukujongana nayo yonke imeko kwaye yonke imimiselo karhulumente ineengqungquthela zayo, nokuba ezo zilandele ngokubanzi imigaqo ye-IRS. Ngokomzekelo, ukuba ulungisile ukubuya kwakho kwintlawulo okanye ukubuyiswa kwakho kwintlawulo kulungiswe yi-IRS ummiselo wokunciphisa ukubuyela kwakho kwerhafu yombuso ungaqaliswa kwakhona. Ukusayina nawuphi na uhlobo lwesivumelwano sokuhlawula okanye ukunikezela ngokukhawulelana nekarhulumente unokuphinda usethe kwakhona ummiselo womgaqo-miselo.
Ummiselo wokunciphisa awusebenzi kubuqhetseba okanye ukukhutshwa kweerhafu. Kwakhona, akukho miselo yokunciphisa ukungaphumeleli ukubuyisela ukubuyiswa, ukuze ukhuselekile ungathanda ukugcina amaphepha amabini okuqala azo zonke iintlawulo zakho zerhafu njengobungqina bokuba wenze iifayile.
Umthombo: Larry Tunnell, uCindy Seipel, no-Ed Scribner, "Ukugcinwa kweRekhodi yokuRhafisa kwiRhafu kunye noRhulumente", iCPA Journal