Nthaŵi ya msonkho imadzetsa nkhaŵa zosiyanasiyana kwa anthu ndi mabizinesi omwewo. IRS imafuna kuti okhoma msonkho azilemba ndalama zimene amapeza, ndalama zimene amalipira, ndi ma ngongole awo pogwiritsa ntchito mafomu a boma, ndi kusankha zinthu zolakwika zingakuchedwetseni, kuŵerengera, kapena kupereka zilango. Kumvetsa mitundu yosiyanasiyana ya misonkho imene ilipo sikuli kokha kugwiritsa ntchito ndalama zimene mwapatsidwa ndi ngongole zimene muli ndi zoyenera kupatsidwa.

Chifukwa Chake Msonkho Uli Wolondola Uli ndi Nkhani Zokhudza Kusankha

Kusankha njira yolondola ya msonkho ndi maziko a ndandanda ya zinthu zokongoletsera. IRS imafalitsa mitundu yambiri, iliyonse yopangidwa kuti ikhale ndi mtundu winawake wa okhometsa msonkho kapena kumene amapeza ndalama. Kugwiritsa ntchito njira yoyenerera kutsimikizira kuti kubwerera kwanu kumakonzedwa bwino ndiponso bwino. Chifukwa chake

  • Mafomu osiyanasiyana amajambula mitundu yosiyanasiyana ya ndalama (ndalama, ntchito, kuikizira ndalama, loya). Kugwiritsa ntchito njira yolakwika kungachotse ndalama zimene munthu amapeza kapena kuilemba molakwa, kuyambitsa kufufuza IRS.
  • Nyuzi zowonjezereka ndi ma ngongole: Mafomu ena amalola inu kugula ndalama zina zimene ena sazifuna. Mwachitsanzo, Sedynal C yolumikizidwa ku For 1040 imalola anthu ochotsedwa ntchito kugula zinthu zimene sizipezeka kuti apeze ndalama.
  • Kupeŵa chilango ndi chiwongola dzanja: IRS imapatsa chilango cha malipiro otsika, kuikizidwa, kapena kuikidwa pepala lolakwika. Kusankha mawonekedwe oyenera kumachepetsa mwaŵi wa zolakwa zimene zimatsogolera ku mtengo umenewu.
  • Kujambula: maprogramu ambiri a programu ya msonkho amasankha okha mapulogalamu olondola ozikidwa pa mayankho anu, koma kuzindikira zosankha kumakupatsani mphamvu ya kugonjetsa zolakwa musanagonje.

Kupenda Mitundu ya Msonkho Wofala

Mafomu a msonkho amaikidwa m’magulu angapo: mapindu a munthu mmodzi, makampani, mafomu amene amalemba ndalama zimene amapeza ku IRS ndi kwa okhometsa msonkho, ndi mafomu apadera a cholinga. Pansipa pali kusokonezeka kwatsatanetsatane kwa mafomu amene mungathe kukumana nawo.

Mitundu ya Msonkho pa Mtengo Umodzi ndi Umodzi

FORm 1040 ndi maziko a msonkho wa malipiro a ku United States. Anthu ambiri amalemba imodzi ya mitundu imeneyi:

  • FORm 1040: [[FLT :1] Muyezo wa msonkho wa munthu aliyense wolandira ndalama. Imagwiritsiridwa ntchito ndi nzika za U.S. ndi alendo kusimba mitundu yonse ya ndalama zopezedwa, kupereka ndalama ndi ngongole, ndi kuŵerengera msonkho wobwerekedwa kapena wofunikira. Ilo liri ndi madeti a ndandanda owonjezereka a zinthu zovuta.
  • FORm 1040-SR: Inapangidwa kuti ikhale ya okhoma msonkho a zaka 65 kapena kuposa, mtundu umenewu umafanana ndi 1040 mu zolembedwa koma uli ndi mapepala aakulu, tebulo lapamwamba, ndi kaonekedwe kamene kangakhale kosavuta kuŵerenga. Zimakolo zingagwiritsire ntchito mtundu uliwonse, koma 1040-SR imavomerezedwa kuti ikhale yoŵerengeka.
  • FORm 1040-NR: yogwiritsiridwa ntchito ndi alendo osakhala mtsogoleri amene amapeza ndalama kuchokera ku magwero a U.S. (monga malipiro, maphunziro, kapena mapindu a malonda). Kumafunikira kusimba ndalama zopezedwa zogwirizana ndi malonda kapena bizinesi ya U.S., ndipo kungaphatikizepo mapangano.
  • FORm 1040-X: Masinthidwe obwezedwa ogwiritsiridwa ntchito kuwongolera malo oikidwapo 1040. Muyenera kuilemba mkati mwa zaka zitatu za deti lobwerera loyamba kapena zaka ziŵiri kuchokera ku deti limene munalipira msonkho, umene ulipo pambuyo pake.

Mafomu a Msonkho wa Malonda

Mabungwe abizinesi amalemba mitundu ya malamulo awo, kusankha woyenerera n’kofunika kwambiri popereka lipoti la ndalama zimene amapeza ndi kulipira msonkho wokwanira:

  • Form 1065: [[FLT :1] Igwiritsiridwa ntchito ndi mayanjano (kuphatikizapo makampani opalamula ndalama zochepera monga mayanjano) kupereka lipoti la ndalama, zokwezedwa, zopezedwa, ndi kutaikiridwa. Ndi kubwezera kwa chidziŵitso; kugwirizana kokha sikuli kukhoma msonkho. Mmalomwake, aliyense amalandira Shedyuli K-1 kusonyeza gawo lawo ndi kusimba za phindu lake laumwini.
  • FORm 1120:[[FT:1] Kubweza msonkho wa makampani kwa makampani C. Makampani ndi mabungwe opatula okhometsa msonkho pa mapindu awo pa makampani. Olandirawo amalipiranso msonkho pa mapindu a makampani. Olandirawo amalipiranso pa malipiro, kutsogolera ku kukhoma msonkho koŵirikiza kaŵiri.
  • FORm 1120-S: Igwiritsiridwa ntchito ndi makampani a S kupereka lipoti la ndalama, zokwezedwa, ndi ma ngongole . Mofanana ndi mayanjano, makampani a S amapatsira ndalama kwa olandira, amene amasimba za kubwerera kwawo. Komabe, makampani a S ayenera kukwaniritsa ziyeneretso (m’mzera, osaposa 100 okhala ndi stock, gulu limodzi la stock).
  • FORm 990: Mabungwe ochotsera msonkho (kusapindula) kuti apereke lipoti la ntchito zawo zachuma. Mabungwe ambiri, mapangano, ndi mabungwe achipembedzo ayenera kukonza njira imeneyi kuti asungebe malo awo opatula.

Chidziŵitso Chibwereranso

Mafomuwa saŵerengera msonkho koma akuchitirani lipoti ndalama zimene mwapatsidwa kapena zimene mwalandira.

  • FORm W-2. Olemba ntchito amasindikiza kwa antchito. Imasonyeza malipiro, malipiro, ndi misonkho yomanidwa (ndalama za boma, Social Security, Medicare). Muyenera kuphatikizapo ndalama kuchokera ku W-2 posatsatsa Malo anu 1040.
  • FORm 1099-NEC: Lipoti la kusagwira ntchito yolipiridwa kwa omanga a kudziimira paokha, opatula, ndi antchito a jig . Ngati munalandira $600 kapena kuposa kwa sitomala, iwo ayenera kupereka mtundu umenewu.
  • FORm 1099-MISC : Igwiritsiridwa ntchito kaamba ka ndalama zopotozedwa zonga ma lendi, achifumu, mphotho za mankhwala, kapena malipiro a zamankhwala ndi zaumoyo. Imayenderana ndi 1099-NEC koma imagwiritsiridwa ntchito ku mitundu ina ya malipiro.
  • FORm 1099-INT ndi 1099-UNIV: Limba chiwongola dzanja ndi kugawa ndalama ku mabanki, ma fregige, ndi mabungwe ena a zachuma.
  • FORm 1099-K: Malipoti a malonda a makhadi ndi malonda a kampani yachitatu (m’chitsanzo, PayPal, Venmo). Kuyambira mu 2024, khomo la kutulutsa 1099-K ndi $5,000 m’malipiro aakulu, koma zimenezi zingasinthe.
  • FORm 1099-B: Malipoti amachokera ku wogulitsa ndi malonda a kusinthana, monga ngati kugulitsa zikole, zomangira, kapena katundu.

Mafomu Ena Ofunika

  • FORm 1098: Malipoti a chiwongola dzanja cha ngongole ya ngongole yolipiridwa mkati mwa chaka. Mungachotse chiwongola dzanja chimenechi ngati mupereka ndalama zoikizidwa pa Sedynal A.
  • Form 1095-A, 1095-B , 1095-C:[ Lipoti la inshuwalansi ya zaumoyo. Izi zimathandizira kutsimikizira kuti muli ndi malipoti ofunika kwambiri kapena kuthandiza kugwirizanitsa ngongole za msonkho.
  • [[FULT:0] Form 862: [[FLT :1] Kufunidwa ngati munapempha Kulandira Ndalama za Msonkho (EITC) ndipo kale simunalonjezeke.

Mmene Mungasankhire Msonkho Woyenera Potengera Mmene Zinthu Zilili

Kusankha mtundu woyenera kumadalira kwambiri pa malo anu oikidwiratu, kumene mumalandira ndalama, ndi dongosolo la malonda.

Olembedwa Ntchito

Ngati ugwira ntchito, udzalandira Form W-2 kuchokera kwa abwana ako. Mudzalemba Form 1040 (kapena 1040-SR ngati muli ndi 65 kapena kuposerapo). Mungafunikirenso mandandanda owonjezereka:

  • Ngati muli ndi ndalama zoikizira (m'b., chiwongola dzanja cha ngongole, zopereka zaufulu za boma, misonkho yolipidwa kupyola pa kapusi ya SALT), gwirizanitsani Sure A.
  • Ngati muli ndi ndalama zopezedwa ndi ndalama (kuchokera ku masitolo, malo, ndi zinanso), gwiritsirani ntchito [[FLT: 0] Utule D [1].
  • Ngati muli ndi ndalama zolembedwa (ngakhale monga wantchito), mungafunikire [[FLT: 0] C [[FT:1] ndi Secule .

Anthu Odzidalira

Opanga makampani odziimira paokha, antchito, ndi opanga okha zinthu zolembedwa pamanja kaŵirikaŵiri:

  • [[FULT:0] Form 1040 [[FULT:1] monga kubwezera kwanu kwakukulu.
  • C kuti mupereke lipoti la ndalama zoyendetsera malonda ndi zowonongedwa.
  • [[NT.0] Sucturale SE kuŵerengera msonkho wa ntchito zaumwini (Chisungiko ndi Medicare) pa ndalama za ukonde.
  • [[FULT:0] Fm 1040-ES[[FULT:1] pamalipilo a msonkho oyerekezeredwa kukhala 25% ngati mufuna kukongola $000 kapena kuposa.

Ngati mumagwira ntchito kupyolera mwa membala mmodzi wa LLC, mudakali ndi ndandanda ya C pokhapo ngati musankha kupatsidwa kwa kampani ya msonkho. Kwa maLLC ambiri, mumapanga [[FLT: 0] FORM 1065.

Kugwirizana ndi Mabungwe

  • Fairade : [[FLT :1] Fact Form 1065 pofika tsiku la 15 la mwezi wa 3 chaka cha msonkho chitatha (makamaka March 15 pa mafaelo a chaka cha kalendala). Mnzake aliyense amajambula kubwerera kwawo ndi K-1.
  • Kuimira: Faces C faces [[FT:2] Form 1120 pa tsiku la 15 la mwezi wa 4 chaka ndi chaka (April 15). Makampani onse aŵiri amafuna mfundo zatsatanetsatane za ndalama ndi ndandanda yochirikiza.

Osakhala Ogwirizana ndi Olandira Ndalama za Kunja

Okhala mmalo a dzikolo opata malipiro a U.S. (monga malipiro a wolemba ntchito wa United States, phindu kuchokera ku makampani, kapena ndalama zobwereketsa kuchokera ku malo a U.S. faira Fm 1040-NR . . Iwo angayeneredwe kaamba ka misonkho yochepetsedwa pansi pa mapangano a msonkho. U.S. nzika ndi nzika za m'dziko lakunja ayenera kusungitsa [FLT:] FM [12] [12] [FLT:] [12]] [12] [12] Msontho] ndipo angafunikirenso ku "'zopereka [FLT:] [FLT:]] 255] [FLD .5]

Zofunika ndi Zokometsera

Okhoma msonkho ambiri afunikira kugwirizanitsa ndandanda imodzi kapena zambiri ku kubwerera kwawo kwakukulu. ndandanda imeneyi imapereka IRS tsatanetsatane wowonjezereka ndipo njofunika kaamba ka kugula ndalama ndi ngongole.

  • Sutule A: Imasintha ndalama zowonongedwa monga ngati zowonongedwa za mankhwala (pamwamba pa percenta ya AGI), boma ndi malo a msonkho kufika pa $10,000, chiwongola dzanja cha ngongole, zopereka zothandizira anthu, ndi zotayika za ngozi. Gwiritsirani ntchito izi ngati ndalama zimene mwaikapo zikuposa mtengo woyenerera.
  • Kulemba B: Malipoti achifunitso ndi mapindu wamba oposa $1,500. Imafunsanso za maakaunti ndi kudalirana kwa maiko ena.
  • [[FLT: 0] Sure C: Phindu kapena Kutayikiridwa ndi Mabizinesi. Igwiritsiridwa ntchito ndi oyendetsa okha ndi zigawo za LLC. Ndalama ziyenera kukhala zachibadwa ndipo zofunikira pa ntchito kapena bizinesi yanu.
  • [[FLT: 0] Kulemba D: Malipoti a ndalama zimene zikupezedwa ndi kutaikiridwa kwa ndalama zoikiziridwa. Ndiponso amagwiritsiridwa ntchito kuŵerengera msonkho wa ndalama zoyendetsera ndalama za khofi.
  • Sucturale E: Ndalama zowonjezera ndi kutayikidwa. Mafuta a nyumba, maufumu, mayanjano, makampani, malo, kudalirana, ndi REMIC.
  • [[ML:0] Specule SE: imatumiza msonkho wa ntchito pa khofi pa malipiro a ntchito zaumwini (Profica C kapena malipiro a famu).
  • Indandalama 1 (Fum 1040): [[FT:1] Ndalama zowonjezereka ndi masinthidwe ku ndalama zopezedwa. Imaphatikizapo zinthu zonga malipiro a ulova, authorius olandiridwa, zowonongedwa za mphunzitsi, zosungira ndalama za ndalama zathango la zaumoyo, ndi chiwongola dzanja cha ophunzira.
  • Kupatula 2 (Fum 1040): Misonkho yowonjezereka yonga ngati msonkho waung'ono (AMT), malipiro a ngongole opambanitsa, ndi msonkho wa ntchito zaumwini (ndalama ya pa Shedynal Set yasimbidwa pano).
  • Indalama 3 (Fum 1040): ngongole ndi malipiro, kuphatikizapo ngongole ya msonkho wa kumaiko akunja, mwana ndi chisamaliro cha ku kampani, ngongole za maphunziro, ndi ndalama zosungidwa pa ntchito.

Mafuta Ofeŵa

Kulephera kulembetsa nthaŵi yoikika kungachititse kuti pa mwezi pakhale chilango cha 5 peresenti cha msonkho wosalipidwa (wokhala ndi 25%). Kudziŵa masiku ofunika kwambiri n’kofunika:

  • FORm 1040 (Anthu): Okwanira April 15 (kupanda kufutukuka). Mukhoza kujambula Form68 kuti mupeze kufutukulidwa kwa mwezi umodzi mpaka October 15. Onani: kuwonjezera kwa mafaelo sikuwonjezera nthaŵi yolipirira; muyenerabe kuyerekezera ndi kulipirira ngongole yanu pofika April 15 kuti mupeŵe chilango chakuchedwa.
  • [[MLT:0] Fm 1065 (maulendo apamodzi): [[FULT:1] Cham' March 15. Kufutukulidwa kwa miyezi isanu ndi umodzi kudzera Fm4 .
  • Form 1120 (C): Cha pa April 15. Chowonjezera ndi Form 7004 [ imapatsa miyezi isanu ndi umodzi.
  • [[FULT:0] FORm 1120-S (S): [[FULT:1] Cham March 15. Chowonjezera ndi Form4.
  • FORm 990 (mabungwe ochotsera msonkho): [[FLT :1] Ili ndi tsiku la 15 la mwezi wachisanu pambuyo pa nyengo ya kuŵerengera (May 15 kwa chaka). Chowonjezera ndi [[FLT 88] FOR68.

Nthaŵi imene boma limaikirapo misonkho ingasiyane; nthaŵi zonse fufuzani ndi dipatimenti ya boma lanu yoona za ndalama.

Zolakwa Zofala Zopeŵera Pamene Kukhomera Msonkho Kuli Kosiyanasiyana

Ngakhale olemba mafaelo ozoloŵera amapanga zophophonya. Nazi mbuna zofala koposa ndi mmene mungazipeŵere:

  • Kugwiritsa ntchito mtundu wolakwika: Kupanga 1040 pamene muli mlendo wosakhalapo, kapena kugwiritsira ntchito 1040-SR pamene muli pansi pa 65, kuli bwino kukhutitsidwa koma kungapangitse kuchedwa ngati IRS iyembekezera matembenuzidwe ena. Kuopsa kwambiri, malipiro osagwirizana (mge, pogwiritsira ntchito Sedynal C pamene muyenera kukonzanso mgwirizano) kungadzutse kuŵerengera.
  • Ndalama zopezedwa: Kuiŵala kuphatikiza ndalama zopezedwa kuchokera ku 1099-NEC kapena 1099-K ndi kulakwa mobwerezabwereza. IRS imalandira makope a mafomu ameneŵa ndipo idzafanana ndi kubwerera kwanu. Ndalama zosasimbidwa zimatsogolera ku ziwonetsero, zilango, ndi chiwongola dzanja.
  • Kusankha mkhalidwe wolakwika wa ndandanda ya mapepala: Mkhalidwe wanu wa kugawa (kukwatira, kwa muukwati, kusesa, mutu wa banja, kulinganiza mkazi wamasiye (ale) woyeneretsedwa, mabulaketi a msonkho, ndi kuyenerera kwa ngongole. Khalani owona mtima ndi oyenerera kukhala odalira.
  • Manambala olondola a Chisungiko cha Anthu: Atypo mu SSN yanu kapena wa wodalira pa inu angapangitse kubwerera kwanu kukanidwa kapena kuchedwetsa. Kuzengereza kwaŵiri nombolo iliyonse.
  • Zophophonya za Math: Zolakwika za masamu zopepuka nzofala. Kugwiritsira ntchito programu ya misonkho kumachepetsa ngozi imeneyi, koma ngati mujambula ndi manja, ŵerengeraninso layini iliyonse.
  • Kuchitira chizindikiro ndi kuŵerengera deti kubwerera: Kubwezera kosaindikiridwa sikuli koyenera. Ngati kugwirizana, onse aŵiri ayenera kusaina.
  • [[MLT: 0] Kugwiritsa ntchito masiku oikidwiratu amalipidwe: Anthu olembedwa ntchito zawo kaŵirikaŵiri amaiŵala kupereka ndalama za msonkho zoyerekezeredwa ndi kotani. Chilango cha malipiro otsika chingakunjirire kuposa chaka.

Kumene Mungapeze Thandizo Lodalirika la Msonkho

Ngati simukudziŵa kuti mungagwiritse ntchito mtundu uti, zinthu zingapo zodalirika zingakuthandizeni:

Kumaliza

Kuzindikira mafomu a msonkho sikuli kokha kuyang'ana mabokosi . Mwa kudziŵa mtundu umene umagwira ntchito pamkhalidwe wanu, mungaike pepala ndi chidaliro, kupeŵe zolakwa zamtengo wapatali, ndi kusunga ndalama zanu zambiri. Ngati ndinu wantchito, wopatula, kapena mwini bizinesi, mfungulo ndiyo kukhala wodziŵitsidwa za mafomu amene mufunikira ndi zipitizo zimene muyenera kukumana nazo. Gwiritsani ntchito zipangizozo kuti zikutsogolereni, ndipo ngati mukukayikira, funsani kwa katswiri. Kuyesayesa kochepa kungakupulumutseni nthaŵi, ndalama, ndi kutsendereza pa nthaŵi ya msonkho.