Nguva yemitero inowanzounza funganyo nenyongano kuvanhu uye kumabhizimisi zvakafanana. IRS inoda kuti vabhadhari vabhadhari vapari vemitero vanyore mari yavo, mari yavanobhadhara, uye zvikwereti vachishandisa mafomu ehurumende, uye kusarudza zvakaipa zvinogona kutungamirira kukunonotsa, kubhadharwa, kana kuti zvirango. Kunzwisisa zvimiro zvemitero zvakasiyana - siyana zviripo hakungovi bedzi pamusoro pokushandisa zvakazara mari yaunopiwa nechikwereti zvako zviri pamutemo. Iyi nhungamiro yakawedzera ichakufambisa kupfurikidza nezvimiro zvakakurumbira zvikurusa, inobetsera kuiwiriranisa nemamiriro ako ezvinhu emari, uye kupa mazano anoshanda kudzivisa zvikanganiso zvinodhura.

Chikonzero Nei Mutero Wakarurama Uchitonga Nhau Dzechisarudzo

Kusarudza chimiro chakarurama chemitero inheyo yeruzivo rwekunyora zvakanaka. IRS inobudisa mafomu akawanda, rimwe nerimwe rakagadzirirwa rudzi rwakati rwemutero kana kuti manyuko emari inotambirwa. Kushandisa chimiro chakarurama kuvimbisa kuti kudzoka kwako kunogadziriswa zvakanaka uye zvakanaka. Zvikonzero zvikuru nei uchisarudza zvinhu zvinosanganisira:

  • Mibereko yakasiana - siana inoshuma: zvimiro zvakasiana - siana zvinobata marudzi akasiana- siyana emari inowanwa (mari, mabasa okuzvishandira, bhizimisi, kurenda). Kushandisa chimiro chakaipa kungabvisa mari kana kuti kuiisa muuwandu, kuchinyandura nzvero yeIRS.
  • [ zvimiro zvakawedzerwa zvinobvumira kutora zvitsama zvakati kuti zvinosashandiswa navamwe. Somuenzaniso, Purogiramu C yakabatanidzwa kuFrame 1040 inobvumira ndyiko dzebhizimisi dzinoshaikwa dzinoshaikwa kubhadharwa.
  • [ Kudzivisa zvirango nefariro: IRS inoraira zvirango nokuda kwokuripirwa mari, kurongerwa, kana kuti kuisa bhiridha rapashure. Kusarudza chimiro chakafanira kunoderedza mukana wezvikanganiso zvinotungamirira kuiyi mitero.
  • Streamd efilifire:[[FL:1] Purogiramu dzepurogiramu dzemitero dzakawanda dzinongosarudza fomu rakarurama rakavakirwa pamhinduro dzako, asi kunzwisisa zvisarudzo kunokupa simba rokubata zvikanganiso usati wazviisa pasi.

Kudzokorora Zvimiro Zvemitero Zvakawanda

Zvikamu zvemitero zvinoiswa muzvikamu zvinoverengeka: mabhadharo, mabhizinesi, mashoko anodzoswa (mapepa anoshuma mari kuIRS nomuripi wemitero), uye mafomu ezvinangwa chaizvo. Pasi apa pane kuputsika kwakakwana kwezvimiro zvaunogona kusangana nazvo.

Marudzi Emitero Imwe Neimwe

[[FT:0] Form 1040 nhevedzano imavambo omutero wemari inotambirwa weU.S. vanhu vazhinjisa vanonyora mumwe weidzi mhatsa:

  • [[FOLT:0] FORm 1040: Mutero unodzorwa wamari inobhadharwa. Inoshandiswa navagari vemo ve U.S. uye vagari vokune imwe nyika kushuma marudzi ose emari inotambirwa, kutora mari nechikwereti, uye kuverenga mutero une chikwereti kana kuti chikwereti. Ine purogiramu imwe yepeji ine mamwe marusando ezvinhu zvakaoma.
  • FORm 1040-SR: Yakagadzirirwa vateri vemitero vane makore 65 kana kuti kupfuura, ichi chimiro chakafanana ne1040 iri muzviri mukati asi chine mabhii makuru, tafura inonatsiridzwa, uye chitarisiko chiri nyore kurava. Madangwe anogona kushandisa zvimwe zvimiro, asi 1040-SR inorumbidzwa nokuda kwokuva kwayo.
  • FORm 1040-NR: inoshandiswa navaenzi vasiri vagari vanowana mari mumanyuko eU.S. (zvakadai somubairo, mari, kana kuti mhindu dzebhizimisi). Kunoda kushuma mari yakabatana nenzira inobudirira nebhizimisi reU.S., uye kungabatanidza kutaura kwebvumirano.
  • [[FOLT:0] FORm 1040-X: Chimiro chokudzokera chakagadziridzwa chakashandiswa kururamisa nzvimbo yakare yakachengetwa 1040. Unofanira kuchinyora mukati mamakore matatu omusi wokudzokera kwapakuvamba kana kuti makore maviri kubva pamusi wawakabhadhara mutero, upi noupi unenge wave gare gare.

Zvimiro Zvemitero Yebhizimisi

Masangano ebhizimisi anonyora zvimiro zvakananga zvakavakirwa pagadziriro yawo yapamutemo. kusarudza wakarurama kunokosha nokuda kwokushuma mari nokubhadhara chitsama chakarurama chomutero:

  • Form 1065: inoshandiswa nesonganiro (kubatanidza makambani ane mitero yakaganhurirwa anobhadharwa semibatanidzwa) kushuma mari, mari inobviswa, mari yakawanwa, uye kurasikirwa. Idzodzo yemashoko; mubatanidzwa umene hauripi mutero. Panzvimbo pezvo, mukwanyina mumwe nomumwe anogamuchira Shedyl K-1 anoratidzira mugove wavo uye anoushuma pamusoro pebhadharo yavo yomunhu oga.
  • [[FORT:0] FORm 1120: Kudzorwa kwemitero yemari yekambani nokuda kwamasangano eC. Masangano eC masangano anotera mitero yakaparadzana anobhadhara mutero pamibayiro yawo pamakambani. Varonzeri vanobhadharawo mutero pamibayiro, zvichitungamirira kukubhadharo miviri.
  • FORm 1120-S: inoshandiswa namasangano eS kushuma mari, mari inobviswa, uye zvikwereti. Kufanana nebatira pamwe, masangano eS anowanzopfuudza mari kuvaridzi, vanoishuma pamusoro pedzorero dzawo. Zvisinei, masangano eS anofanira kusvitsa mipimo inodikanwa (g.g., asingasviki 100 vagoverani, boka rimwe remari inotambirwa).
  • FORm 990: yakaiswa namasangano anobvisa mitero (zvisingapinduri) kuti ashuma mibato yawo yemari. Masangano mazhinji, hwaro, uye masangano orudzidziso anofanira kunyora chimiro ichi kuti achengete mugariro wawo wakahesvura.

Mashoko Anodzokera

Mafomu aya haaedzi mutero asi anoshuma mari yauri kubhadharwa kana kuti yaunopiwa. Anopa IRS nzira yokuongorora zvaunoshuma pakudzoka kwako:

  • [[FOLT:0] FORm W-2:[[FLT]] Inodhindwa navashandirwi kuvashandi. Inoratidza muripo unobhadharwa, mari, uye mitero inonyimwa (mari inobhadharwa, Social Security, Medicare). Unofanira kubatanidza zvitsama kubva ku W-2 pakuita kuti ugadzirise Form yako 1040.
  • [[FOLT:0] FORm 1099-NEC: Mishumo yemari inobhadharwa kumabasa kuvavaki vakazvimirira, vabhadhari, uye vashandi. Kana ukawana $600 kana kuti kupfuura kumutengi, vanofanira kupa chimiro ichi.
  • [[FOLT:0] FORM 1099-MISC: inoshandiswa nokuda kwemari inopesana yakadai serendi, mibairo youmambo, mibairo yezvokurapa, kana kuti mibhadharo yezvoutano nezvoutano. Inosangana ne1099-NEC asi inoshandiswa nokuda kwemamwe marudzi emari inowanwa.
  • FORm 1099-INT na1099-UNIV: Mushumo wemhindu nemari inokamuraniswa mubhangi, mabhangi, uye mamwe masangano ezvemari.
  • FORm 1099-K: Mishumo yemitero yeTsvene yekadhi nebvumirano dzechitatu (mutoo, PayPal, Venmo). Kuvambira muna 2024, musimboti wokubudisa 1099-K i $5 000 (Z $5 000), asi ikoku kungachinja.
  • [[FOLT:0] FORm 1099-B: Mishumo inobuda mumari uye kutsinhana, zvakadai sokutengeswa kwamatengi, zvisungo, kana kuti zvinhu.

Mamwe Marudzi Anokosha

  • [[FFT:0] Fm 1098: Mishumo yemari yembavarira inobhadharwa mukati megore. Ungabvisa iyi mhindu kana ukaisa mari yakaderera paShedynal A.
  • Form 1095-A, 1095-B, 1095-C:[ Chibvumirano cheinishuwarenzi youtano. Idzi shanduro dzinobetsera kubvumikisa kuti une bhaundiro shomanene inokosha kana kuti betsera kuyananisira zvikwereti zvemitero.
  • [[ITSORO] FORm 862: Inodikanwa kana ukataura kuti Iwaiwanwa Mutero (EITC) uye wakanga usati wamborambidzwa.

Masarudziro Aungaita Mutero Wakakodzera Wakavakirwa Pamamiriro Ako Ezvinhu

Kusarudza fomu rakarurama kunonyanya kutsamira panzvimbo yako yokurongera mari, uye panzvimbo yebhizimisi.

Vashandi

Kana ukashanda somushandi, uchagamuchira [ Form W'2 kumushandi wako. Uchanyora Form 1040[ [kana kuti 1040-SR kana uri 65 kana kuti kupfuura). Ungadawo mamwe marusando:

  • Kana une mari yakarongwa (sembeva, mubereko wemongi, mipiro yokubetsera, mitero yehurumende inobhadharwa kupfuura kepisi yeSALT), batanidza Screasu A.]
  • Kana une mari yemari kana kuti mari yawakawana (pamasheya, nzvimbo, zvichingodaro), shandisa [[FLT: 0] D.
  • Kana uine mari yokuzvishandira pachako (kunyange somushandi), ungada [[[FLT: 0] C[[FT:1] uye SET.

Vanhu Vanozvitarisira

Vazvimiriri, vazvimiriri vokuvaka, vashandi, uye vagadziri vezvirongwa zvavo bedzi vanowanzonyora pasi:

  • [[[FURO] FM 1040[[FLT] sedzorero yako huru.
  • [[[FT:0] C kuti ushuma mari yebhizimisi nendyiko. Ndiko kunodya mari yebhizimisi, hofisi yapamusha, midziyo, uye mamaira.
  • [[[NHAU] SVURE SE kuti uverenge mutero wokuzvishandira umene (Sachiko neMedicare) pamari inotambirwa mumambure.
  • FORm 1040-ES nokuda kwemitero inofungidzirwa kuva yegore rimwe nerimwe kana uchikarira kuva nechikwereti che $10 000 kana kuti kupfuura.

Kana uchishanda kupfurikidza nenhengo imwe LLC, uchiri kunyora Samende C kutoti ukasarudza kurapa kwesangano remitero. Nokuda kwemaLLC akawanda, unofaira FOR65.

Vashandi Pamwe Chete Nemasangano

  • Zvikepe zvenzvimbo:[ Faira yeForm 1065[FLT] panosvika zuva rechi15 romwedzi wechitatu pashure pegore remutero rinoguma (kazhinji March 15 nokuda kwemafaira egore rekarenda). Mubiya wako anofaira kudzoka kwavo kwomunhu oga nemashoko K-1.
  • 'Mazita:[[FT:1] fayira yeC yemakambani FORM 1120 pakasvika zuva rechi15 romwedzi wechi4 pashure pegore (April 15). Masangano efashoni [[FLT:] FORM 1120-S panosvika March 15.

Vasingafariri Mari Nemari Inowanwa Kune Imwe Nyika

Vagari vanowana mari yeU.S. (yakadai semari inobhadharwa newavanoshandira U.S., purofiti kubva mumatanda, kana kuti mari yokurenda inobva kuzvinhu zveU.S. faira FM 1040-NR. Vangafanirawo kuderedza mitero pasi pezvibvumirano zvemitero. U.S. vagari vagari vaigara nevagari vanorarama kunze kwenyika vanofanira kuisa mutero wenguva dzose [[FLT:][12]][FLT:][3]][FLT]]] uye vangadawo kunyorera vaMarimon 255[FLT][FFFF:5]]

Zvinhu Zvinokosha Zvatinoisa Papurogiramu Nezvikamu

Vateresi vazhinjisa vanofanira kubatanidza rudungwe rumwe kana kuti dzakawanda kudzorero yavo huru.

  • Sutule A: Chinoderedza mari yakadai sendyiko dzezvokurapa (pamusoro pechikamu muzana cheAGI), nyika nemitero yomunzvimbomo kusvikira ku $10 000, mubereko wemo, mipiro yemari yemari, uye kurasikirwa nedenda. Shandisai izvi kana zvitsana zvawakaisa zvinhu zvichipfuura mutengo woga woga.
  • [ Umboo B: Mishumo yefariro netusowo zvadzo dzinopfuura $1 500. Inobvunzawo pamusoro peakaundi yokumwe uye zvivimbo.
  • Purasile C: Mhindu kana kuti Kurasikirwa neBhizinesi. Inoshandiswa navanounganidza bedzi namaLLC. Ndyiko dzinofanira kuva dzenguva dzose uye dziri madikanwa nokuda kwebasa rako kana kuti bhizimisi.
  • [ Mitero D: Mishumo inowana mari nokurasikirwa nokutengeswa kwemari.
  • Tsvene E: Mari yakawedzerwa nokurasikirwa. Mavharo enzvimbo, zvivako, mibatanidzwa, masangano, nzvimbo, zvitendi, uye REMIC.
  • [[[NHAU: 0] SVULE SE: Inobatanidza mutero wokuzvishandira pamibhadharo yamambure kubva pakuzvishandira iwe umene (Prosa C kana kuti mari yapapurazi).
  • Iwe 1 (FORm 1040):[[FT:1] Mari negadziridzo kumari inowanwa. Inobatanidza zvinhu zvakafanana nomubhadharo wourovha, antimonia inogamuchirwa, ndyiko dzomudzidzisi, mari yakachengetedzwa yemari yemari yeutano, mari yeakaundi, uye kubviswa kwepurofiti yavadzidzi.
  • Mitero yokuwedzera yakadai semimwe mitero (Fm 1040), mari yechikwereti yakawandisa, uye mari yokuzvibhadharira (mari inobva kuShey Special Set inoshumwa pano).
  • Indaneti 3 (Fum 1040): Tsvani yechikwereti nebhadharo, kubatanidza chikwereti chemari yokumwe, mwana netarisiro inotsamira pakutarisirwa, zvikwereti zvedzidzo, uye mari yakachengetwa pamudyandigere.

Mitsetse Yakafa Nezviyo Zvinovirisa

Kutadza kuronga nguva kunogona kuguma nezvirango zvinosvika 5% pamwedzi zvomutero usingabhadharwi (wakaiswa pa25%). Kuziva misi inokosha kunokosha:

  • Form 1040 (Vanhu): Iwatarirwa April 15 (hakuna kutambanudzwa). Unogona kunyora Form68 kuwana kufutunuka kunoshanda kwemwedzi mitanhatu kusvikira kuOctober 15. Cherekedzo kuwedzero: kufutunura kurusa nguva yokubhadhara; unofanira kuyera nokuripira chaune panosvika April 15 kuti udzivise chirango chomuuyo wokupedzisira.
  • [[ITSORO] FORm 1065 (zvimwe zvikepe): Takatiro yaMarch 15. Kufutunuka kwemwedzi mitanhatu kupfurikidza ne FM 7004[[FLT]].
  • FORm 1120 (C):[ (Matai aApril 15.) kuwedzera kupfurikidza [[FT:2] Form 7004[ anopa mwedzi mitanhatu.
  • [ FORm 1120-S (S): Tati yeMarch 15. kuwedzera kupfurikidza FM4[.
  • FORm 990 (masangano anobvisa mutero): Akafanira zuva rechi15 romwedzi wechishanu pashure penhambo yetsangadziro inoguma (May 15 nokuda kwegore rekarenda). Kuwedzera kupfurikidza ne Form 88.

Misi yemitero yehurumende ingasiyana; nguva dzose nzvera nedhipatimendi remari yehurumende yako.

Zvikanganiso Zvinozivikanwa Navose Zvokudzivisa Apo Mitero Inotengeswa Munzira Dzakasiyana

Kunyange varongedzeri vane ruzivo rwokuzviwanira vanoita zvikanganiso. Hedzino ngozi dzinozivikanwa zvikurusa uye nzira yokudzidzivisa nayo:

  • Kushandisa chimiro chisina kururama:[[FT:1] Kugadzira 1040 apo unenge uri mutorwa asina chigaro, kana kuti kushandisa 1040-SR apo unenge uri pasi pe 65, kwakaisvonaka nokuda kwegutsikano asi kungaparira kunonoka kugadzirira kana IRS ichikarira shanduro yakasiana. Kunyanyovadziko, mari yebhizimisi (mujekedzo., kupfurikidza nokunyora Schemily C apo unofanira kunyora mubatanidzwa wokudzoserana) kunogona kunyandura kudzokororwa.
  • [ mari inodzorwa: Kukanganwa kubatanidza mari inobva ku1099-NEC kana 1099-K ikanganiso inowanzoitika. IRS inogamuchira makopi eidzi shanduro uye ichaaenzanisa nokudzoka kwako. Mari isingashumwi inotungamirira kuzviziviso, zvirango, uye fariro.
  • Kusarudza mugariro wako wokurongedza usina kururama: Mugariro wako wokurongedza (kusaroora, wakaroora pamwe chete, wakaroora, musoro weimba wakaparadzana, unoita kuti chirikadzi (ari) ikwanei) ive mutengo wako womupimo, zvikwaniriso zvemitero, uye kukwanisa kubhadhara. Iva akatendeseka uye anongwarira pamusoro pounokwaniriswa somutengi.
  • Nhamba dzeNzvimbo dzeNzvimbo dzenzanga dzakaruramiswa: Atypo muSS yako kana kuti iya yomudivi ringaparira kudzoka kwako kurambwa kana kuti kunonotswa. Kudzokororwa kwekaviri nhamba iri yose.
  • zvikanganiso , [ zvikanganiso zvenhamba zviri nyore zvinoshamisa. Kushandisa purogiramu yemitero kunoderedza ngozi iyi, asi kana ukafaidza noruoko, verengazve mativi ose.
  • Kuratidzira nokuronga misi yokudzoka: Kudzoka kusina kusinwa hakushandi. Kana kuisa chiratidzo pamwe chete, vose vari vaviri vanofanira kusaina.
  • [[[FT:0] Kuisa pakuronga mibhadharo inofungidzirwa:[[FL:1] vanhu vanoshanda vamene kazhinji kazhinji vanokanganwa kuita mitero inofungidzirwa kuva zvina. Chirango nokuda kwokuripirwa mari shoma chinogona kuungana kupfuura gore.

Kwokuwana Rubatsiro Runovimbika Mutero

Kana usina chokwadi kuti ndechipi chokushandisa, zvinhu zvakawanda zvine simba zvinogona kubatsira:

mhedziso

Kunzwisisa mafomu emitero hakusi bedzi pamusoro pokunzvera mabhokisi(icho anoshandiswa pakudzora upenyu hwako hwemari. Nokuziva kuti chimiroi chinoshanda kumugariro wako, unogona kunyora zvinyorwa nechivimbo, kudzivisa zvikanganiso zvinodhura, uye kuchengeta mari yako yakawanda yaunotambira zvakaoma. Kana uri mushandi, muridzi webhizimisi, chinokosha kuramba uchiziviswa pamusoro pezvimiro zvaunoda uye mirau yaunofanira kusangana nazvo. Shandisa zvinhu zviri pamusoro apa kukutungamirira, uye kana usina chokwadi, bvunza nyanzvi. Kutamburira kuduku kunogona kukuponesa nguva, mari, uye funganyo panguva yomutero.