Ukuqonda Irhafu Yokuzifunela

Njengomqeshi nomqeshwa. Le ndima idibene nendima ithetha ukuba unembopheleleko yokuhlawula irhafu yokuziqesha-qeshana, imali esetyenziswa ngokweNtlalo-ntle kunye neMedicare. Ngokungafaniyo nemali yeSiko loKhuseleko kunye nomqeshwa, owahlula le rhafu nomqeshi wayo, ugubungela wonke umlinganiselo werhafu. Ingeniso ekhoyo yerhafu yi-15.3% kwingeniso yomnatha yakho, eqanjwe yimali ye-Mnatha, equka i-Mfuyo kunye ne-nethi yakho ye-Delcaravies. Kodwa, icandelo loKhuselo loNko lwezentlalo lisebenza kuphela kwimidathalo ethile yonyaka (R6,600,600, kwi-2024). Nayiphi nayiphi naleyo ingeniso engaphezulu ephantsi komda womqobo ocukulwayo, kwaye ukuba ingaphezulu kwe-R4500,000 yemali edityani edityani yomtshato edityani yongezelelwe kwi-e-e-0%.

Ukwandisa irhafu yokuzisebenzela kuqala ngengeniso yomnatha wakho kwiShedyuli C. Uphinda-phinda 92.35% yaloo ngeniso yenethi nge-15. Umzekelo, ukuba ufumana i-$60 000 kwingeniso yomnatha, irhafu yakho esebenzayo yi-$5,410 ($60 000 × 0.935), ekhokelela kwirhafu emalunga ne-R349,478. Le mali ichazwe kwiScheme Sem, kwaye isongezwa kwirhafu yakho yengeniso eqhelekileyo. Imali ehlawulwayo yerhafu yomqeshi-yo inokuba yimali ehlawulwayo (isiqingatha se-R1,50,66) ingathathwa njengengeniso ehlawulwa yi-R140, incitshiswa yonke irhafu ehlawulwayo ngenxa yokuba ingeniso yakho ithengwa kakhulu. Ukuqonda lo rhafuthelo kuxhomekeke kwingeniso yakho yemali ehlawulo kunye noqikelelo-yo.

Uqikelelo lwamarhafu: Ukuhlala Phambili

Ekubeni irhafu inganqandwanga kwingeniso yakho ekhululekileyo, i-IRS ifuna ukuba uhlawule irhafu eqikelelwayo ngokwekota. Le nkqubo ithintela izigwebo ezingaphantsi kwemali kwaye iqinisekisa ukuba awujongi inani elikhulu lemali yerhafu ngoAprili. Iirhafu ezihlawulelwayo ziquka irhafu yakho yomnyaka olandelayo. Ukuba uphoswe yirhafu yexesha elifanelekileyo, irhafu yakho inokuba ungayihlawula, nokuba uhlawulela imali epheleleyo.

Ukugqiba ukuba ufanele ukuhlawula imali engakanani, uqikelela ukuba yonke ingeniso yomnatha olindelweyo ngonyaka kwaye uthabatha izincopho ozilindeleyo. Sebenzisa izibiyeli ezifanelekileyo zerhafu kunye nomlinganiselo wokuziqesha. Umthetho okhuselekileyo wezibuko ungawenza lula lo mba ukuba ubuwuhlawula ubuncinane ikhulu elinamacala alithoba erhafu onayo kunyaka odluleyo (10,10% ukuba ingeniso yakho elungeleleneyo ibingaphezu kwe R150 000), uya kuphepha isohlwayo nokuba ingeniso yakho yonyaka iphezulu. Abakhululi abaninzi abakhululekileyo banokusebenzisa indlela yezibuko ekhuselekileyo yonyaka ukuqinisekisa ucola ucotho lwemiqathango. Qwalasela i-software ethelekelelwayo okanye ukukhangela irhafutheliswa kwemali ethembekileyo. Ngalo lonke ixesha, uyakwazi ukuhlawula iimali zakho nge-Genethiscrective (iecromast processial sy).

Ukuncitshiswa Kwerhafu Yakho Ekhululekileyo

Enye yeengenelo ezinkulu zokukhulula kukukwazi ukuphelisa iindleko zoshishino ezisemthethweni, ukunciphisa ingeniso yakho ehlawulwayo. Noko ke, i-IRS ifuna iincopho zokuhlahlela ukuze ibe yeqhelekileyo kwaye iyimfuneko kurhwebo okanye kwishishini lakho. Ngeli ngezantsi ziindidi ezingundoqo zokuhlola.

Ukukhethwa kwe-ofisi yasekhaya

Ukuba usebenzisa rhoqo kwaye ngokukhethekileyo inxenye yekhaya lakho kwishishini---akanye indawo yakho enkulu yokudibana nabaxhasi---- ungalufanelekela. Sebenzisa indlela [[FLT: 0] yonyuselo indlela [iiinyawo ezisisikwere] (iiinyawo ezingamashumi amathathu) okanye indlela eqhelekileyo (inika iindleko zokwenene ezifana nenzala yendlu, izikhenkcecezo, izikhitshane, kunye nokulungisa). Yiba nononophelo: esisithuba kufuneka sisetyenziswe kuphela ukwenzela ishishini. Igumbi lokulala elisetyenziswa njenge-ofisi lilungelelene, kodwa itafile yokudlela esetyenziselwa umsebenzi ingasebenzi ngaphandle kokuba ingummandla onikezelweyo. Gcina imilinganiso kunye neerekhodi.

Izixhobo noxhotyiso

Iikhompyutha, ii-computer, iikhamera, imibhobho yesandi, ifanitshala yaseofisini, nezinye izinto ezibonakalayo zingasuswa. Phantsi Ukuhlaziya 179, ungakhawuleza uhlawulele imali efikelela kwi $1,220 000 (2024) yento efunekayo kunyaka owufakayo kumsebenzi. Okanye, ungasebenzisa idecity okanye umgangatho ophezulu kubomi obuluncedo.

Ukuhamba Nokutya

Ishishini lihamba kude nekhaya lakho lerhafu . njengokuhamba usiya kwindawo yabathengi okanye ukuya kwingqungquthela.

Iinkonzo zooGcisa nemfundo

Iindleko zomthetho, i-software yobalo, ukukhokelwa kwe-website, ukubhengezwa, kunye nokunikwa kwemibutho yobugcisa ayizisuluki. Iindleko zemfundo ezilondoloza okanye eziphucula ubuchule obufunekayo kwishishini lakho langoku azinakufumaneka, kodwa iindleko zokufanelekela urhwebo olutsha azinakufumaneka. Umzekelo, umbhali okhululekileyo angayisusa imali yokubhala, kodwa akafuni ukuzuza iqondo lomthetho.

Ii-Inshorensi zempilo

Ukuba usebenza kwaye akukufanelekeli ukusetyenziswa kwemali ehlawulwa ngumqeshi, ungayinciphisa i-inshorensi yezonyango, yamazinyo, neyokunyamekela iqabane lakho, neyabantu abaxhomekeke kulo ixesha elide. Oku kuthe kwathatyathwa njengokulungisa ingeniso (umgqaliselo we-17 kwi-Freme 1040), ukunciphisa i-AGI yakho.

Ukuziqhelisa Okulungileyo

Iingxelo ezichanekileyo zezona zilungileyo kukhuselo lwakho kuphicotho-zincwadi nezona zinto zibalulekileyo ekunyuseni iintengiso. I-IRS ikhuthaza ukuba ugcine iirekhodi ubuncinane iminyaka emithathu ukusuka kumhla ozongeza ngawo iifayile zokubuya kwakho, okanye ixesha elide kwiimeko ezithile. Yamkela le mikhwa ilandelayo.

  • [[UMTL: 0] Ityala lebhanki kunye nekhadi lokuthenga ngetyala: Sebenzisa i-akhawunti yokhangelo lweshishini kunye nekhadi lokuthenga ngetyala kuyo yonke ingeniso nenkcitho. Oku kulungisa ukulandelela nokungqina ukuba imali yobuqu neyoshishino ayixutywanga.
  • Iilisithi ezithinjiweyo kunye noxwebhu: uvavanyo okanye foto yonke irisithi. Sebenzisa ii-apps njenge Phelisa, i-Fooctive Books Ze-employd, okanye iincwadi ezitsha ukudibanisa iindleko ngokuzenzekelayo. Ukuhamba, logage usebenzisa abaxhasi beminxeba yeGPS.
  • Yenza itshati yee-akhawunti ezihambelana neendidi zeShedyuli C (umz., ukubhengeza, iindleko zeofisi, ukuhamba, izinikezelo). Hlola iindidi zakho ukunqanda iipesenti ezilahlekileyo.
  • [[NTL:0] Izivumelwano zeRetain kunye neengxelo zebhanki: Gcina imibhalo yezivumelwano zabaxhasi, isiqinisekiso (iPayPary, i-life inlaves), kunye neefomu ze-1099-NEC zonyaka ngamnye. Ezi zixhasa ingeniso kunye neenkcitho.

Qwalasela ukusebenzisa izisombululo zogcino lwamafu njenge Google drive okanye ibhokisi ye Wis Box enezakhiwo zencwadi ezikhethwe ngonyaka werhafu. Ukugcina iirekhodi ezilungileyo kulo nyaka kunciphisa ugqatso olukwiminyaka odlulileyo kunye neempazamo.

Ukukhetha Isakhiwo Seshishini

Inkoliso yabahlawuleli iqala njengeepropixer kuphela, kodwa isakhiwo sakho seshishini sichaphazela ityala kunye nokuphumelela kwerhafu. Nazi izinto eziqhelekileyo onokuzenza.

Ulawulo

Oku kukukungagqibeki ukuba usebenza wedwa kwaye awusebenzisi ngokomthetho. Inika ulula: Unika ingxelo yengeniso neendleko kwiShedyuli C kwaye uhlawula irhafu yokuziqesha kwingeniso yomnatha wonke. Noko ke, akukho mqobo wokhuseleko. /Iimpahla zakho zobuqu zisengozini ukuba umxhasi ufaka ityala. Ifakelo kwiinkonzo ze-riski esezantsi njengokubhala okanye ukuyila.

Inkampani elinganiselweyo (LLC)

ILLC inikezela ngokhuseleko lwetyala loxa ivumela ukudlula kwirhafu (akukho rhafu yengeniso yenkampani). Ungaba lilungu elinye le-LLC elihlawulwa njengelinye irhafu, okanye unganyulwa ukuba uhlawulelwe njengombutho weS. Inzuzo engundoqo yerhafu yeLLC kukukhusela izinto zobuqu kumatyala eshishini. Ukusebenza kwezivumelwano kunye nenkcitho yemali yemali yemali yolawulo yongezelele umsebenzi wolawulo.

Unyulo lombutho

Ukuba ingeniso yomnatha wakho iphezulu (ngokuqhelekileyo ingaphezulu kwama-$600,000-80 000), ukunyulwa kobume bombutho weS kunganciphisa irhafu yokuziqesha. Njenge-S corp, uzihlawula “umvuzo ofanelekileyo” ophantsi kokuhlawula iirhafu eziqengqelekayo, kwaye ingeniso eseleyo isasazwa njengengeniso, engaphantsi kwerhafu yokuziqesha. Oku kungagcina amawakawaka ngonyaka, kodwa kufuna ukusetyenziswa kwerhafu entsonkothileyo kunye nee-pacrecs zerhafu zonyaka (Fom 1120-S).

Umgangatho womvuzo wakho, ukuchanabeka komngcipheko, kunye neenjongo zexesha elide. Abaninzi abahlawuleli baqala njengabaxhasi bomrhumo baguqukele kwi-LLC okanye kwi-S xa ishishini labo likhula.

Ukubuyisa Irhafu Yakho Yonyaka

Njenge-frencer, ukubuya kwenu korhulumente kubandakanya ifomu ye-1040, iShedyuli C (Iprofit okanye ilahleko Eshishinini), kunye neShedyuli SE (Irhafu Elikhulu). Kufuneka unike ingxelo yonke ingeniso nokuba uyayifumana na i1099-NEC. Nokuba umxhasi uhlawula ngaphantsi kwee-$600, kufuneka uyinike ingxelo.

  • [[FLT: 0] C: Xelani ii-risithi zakho ezibi kakhulu (yonke intlawulo yomxhasi) thabatha iindleko zakho zeshishini ukuze ufike kwingeniso yomnatha okanye kwilahleko. Ukuba unamashishini amaninzi ahlukeneyo, fayile iShedyuli C yenye.
  • [[UMTL: 0] I-SET: irhafu yokuziqesha ngokwayo esekelwe kwinzuzo yomnatha kwiShedyuli C. Ungasusa isiqingatha se-SEC irhafu kwiFomu 1040 (umg. umgca 17).
  • [[UMTL:0] Iifomu zonyuso: Ukuba unabaqeshwa (kwanawe ngokwakho njenge S corp), uzakufuna iifomu zokuhlawula (941, 940). Ukuba uhlawule iinkomfa ngaphezu ko $600, kufuneka unikezele iProgram 1099-NEC kubo. Iimbuyekezo zerhafu yemeko ingafuneka.

Ifayidi yerhafu esebenzisa i-software ye-teknoloji elungiselelwe abantu abasebenza ii-odolo-odolwayo (i-TurboTax Ubuqu-Eziphendu, H&R Block Premium, njl. njl.). Cwangcisa isikhumbuzi sokuhlanganisa ii-1099 zakho ngasekupheleni konyaka kaJanuwari. Ukuba uphoswe lixesha lika-Aprili, ifayile Imo ye-4868 ukwenzela ulwandiso oluzenzekelayo lwenyanga ezintandathu, kodwa phawula ukuba ulwandiso lwefayile alwandiswangali ixesha lokuhlawula kwaye uhlawule nayiphi na irhafuto ebo ekufuneka inikwe ngoAprili 15.

I - inshorensi Yempilo Nokulondolozwa Komhlalaphantsi

Abantu abaziziqeshileyo kufuneka bazikhusele kwinkcitho yempilo yabo nakwizicwangciso zomhlala-phantsi.

Ukuqhotyoshelwa Kwi - inshorensi Yempilo

Njengoko kukhankanyiwe ngaphambili, ungasusa inkcitho yakho, iqabane lakho, kunye nemali exhomekeke kuwe ukuba awufaneleki kwi-ofisi esebenzayo. Oku kunciphisa ingeniso yakho elungisiweyo. Kufuneka ube nengeniso enenethithithi kwimisebenzi yakho yokuzihlawulela; ayinako ukudlula ingeniso yomnatha wakho. Ukuba unecebo lempilo eliphezulu, unganikela kwi-Heald Saviers Accountings Akhawunti (HSA), enika ingeniso eninzi yerhafu, ukukhutshwa kwerhafu, ukukhutshwa kwerhafu, kunye nokuhlawulwa kwerhafu yerhafu kwinkciso efanelekileyo.

Izicwangciso Zokuthatha Umhlala - phantsi Kwabantu Abakhululekileyo

Ngaphandle komqeshi 401(k), kufuneka wakhele imali yakho yengqesho. Iinketho ezimbini ezithandwayo zezo:

  • [[NKQUBO: 0] I-IRA: Ivumela iminikelo ukuya kwi 25% yengeniso yomnatha wakho yokuziqesha (okanye 20% yengeniso yomnatha), exhotyiswe kwi R3,000 kwi 2024. Iminikelo iyabhatala, kwaye isicwangciso silula ukuseka nge maphepha ancinane.
  • [[QUT:0] SOLO 401(k): Ilungiselelwe abantu abasebenza ngokwabo abangenamsebenzi (enye iqabane). Unganikela kwii $2,000 (2024) njengomqeshwa) kunye ne25% yengeniso ye-nethi njengomqeshi, kwisimbuku saMadola angamashumi amahlanu anesine (okanye R37,500 ukuba uneminyaka engama-50 +. Solo 401) uvumela iminikelo yeRoth kunye nemali enokwenzeka. Bafuna ulawulo olungaphezulu kune-SEP IRAS kodwa banikela imiqathango yomnikelo ephezulu.

Khetha isicwangciso esihambelana nozinzo lwengeniso nophuhliso lwenjongo. UVanguard, Fidelity, kunye noSkwab unika ukhetho oluphantsi. Qala ukutshala imali kwangoko ukwandisa ulwandiso.

Iintlawulo zerhafu zesizwe nezoluntu

Izikhululo ezizimeleyo kufuneka zihambele ulawulo lwelizwe kunye neerhafu zasekuhlaleni, eziyahluka-hlukene kakhulu. Izizathu ezingundoqo ziquka:

  • Irhafu yengeniso yesizwe: Uninzi lwamazwe anyanzelisa irhafu yengeniso (ngaphandle kwe-Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, kunye neWyoming). Ukuba uhlala okanye wenza iinkonzo kumazwe amaninzi, usenokuba neemfuno zeshefu kwilizwe ngalinye. Oku kuqhelekile kubasebenzi be-ofisi abasebenza kunye nabaxhasi kwilizwe lonke.
  • Irhafu: Ukuba uthengisa izinto zokwenyani okanye iinkonzo ezithile zamanani, kufuneka uqokelele kwaye uphinde ufake irhafu yentengiso kurhulumente apho abathengi bahlala khona. Urhulumente ngamnye unemiqobo yakhe (nexus yezoqoqosho). Umzekelo, amaphondo amaninzi afuna ubhaliso xa unentengiselwano okanye ii-$100 000 kwelo zwe. Iinkonzo ezifana nokulungisa irhafu okanye ukubuza kudla ngokugada, kodwa khangela imithetho karhulumente wakho.
  • Iilayisensi zeshishini kunye nemvume: ezininzi kunye nezibalo zifuna ilayisensi yezoshishino jikelele, ilayisensi yobugcisa, okanye imvume yokusebenza ekhaya. Iindleko zidla ngokuba zincinane kodwa ukungaphumeleli ukubhalisa kungakhokelela kwintengo. Khangela i-webhsayithi ye-ofisi yesixeko sakho.

Sebenzisa ubuncwane obufana no wesikhokelo sobhaliso loshishino kunye neSebe le-website yengeniso ye-Rondes ukuze ukhokele. Cinga ukusebenzisa inkonzo efana ne-Avalara ukwenzela i-odola yerhafu ukuba uthengisa kwiilayini zikarhulumente.

Ukuphepha Iimpazamo Eziqhelekileyo Nezixhokonx ’ Ingqondo

Abasebenzi be-Freelances badla ngokwenza iimpazamo ezibangela ukuba i-IRS ihlolwe okanye ishiye imali etafileni.

  • [[Ukwahlula-hlula:0] Ukubekwa kwabasebenzi njengezindlu ezizimeleyo: Ukungalungelelani kungakhokelela kwiziphumo ezibiza ixabiso elikhulu. Sebenzisa IRS Form SS 8 okanye uvavanyo lwefaktha engama-20 ukuqinisekisa ukuba abasebenzi bakho bazimele ngenene.
  • [[NTLA:0] Ukuzimisela ukuhlawula iirhafu eziqikelelwayo: Kwanokuba awubophelelekanga, ukuhlawula irhafu eqikelelweyo kunokubangela imiba yokuhamba kwemali. Beka bucala 25/30% yentlawulo nganye kwi-akhawunti yogcino-mali eyahlukeneyo.
  • Awulandeli amanqaku ezinto zeshishini: kwizinto ezifana nemoto esetyenziswa ngokobuqu nangeshishini, kufuneka unike iindleko ezisekelwe kwimayile. Gcina ilog yexesha elinye.
  • [[[NT.0] Ukuncama intlawulo zokutya okanye ezokuzonwabisa: Kuphela 50% yokutya koshishino ayafumaneka; ukuzonwabisa (amathikithi egalofu, igalofu) akubi nakufumaneka emva kotshintsho lwerhafu ngo-2017.
  • [[NTL:0] Ukukhupha kwi Shedyuli C nelahleko: Ukuba ubonisa ilahleko iminyaka emininzi, i-IRS ingawuphinda icwangcise umsebenzi wakho njengomsebenzi wokuzonwabisa, uweyise uhlaziyo. Qinisekisa ukuba usebenza ngentshukumisa yengeniso kwaye ubhale isicwangciso sakho seshishini.

Iziphumo zophicotho-zincwadi eziqhelekileyo ziquka ukuhlawuliswa okugqithisileyo kwe-ofisi yekhaya ngokunxulumene nengeniso, iminikelo emikhulu yoncedo, kunye noqikelelo lwenani elijikelezayo.

Ixesha Lokungahoywa Kwerhafu

Ngeli xesha abakhululi abaninzi behlawula irhafu ngokwabo besebenzisa i-software, beqesha i-Akhawunti ka-CPA (CPA) okanye i-Erollet System (EA) ingazihlawulela ngokwayo. Cinga ngoncedo lobuchule ukuba:

  • Ingeniso yakho intsonkothileyo----mliple, abaxhasi behlabathi lonke, okanye amaqumrhu amaninzi ezoshishino.
  • Unabasebenzi okanye ucinga ngonyulo lweS corp.
  • Uphicothi-zincwadi okanye ufumene isaziso se-IRS.
  • Ufuna ukwenza ubuchule bokuhlawula irhafu, ungagcini nje ngokuthobela.
  • Uphelelwa lixesha okanye intembelo yokulawula izithuba ezincinane nezincothulweyo.

Irhafu efunekayo ingakunceda uhambe kwindawo ezingwevu, ucebe umhlala-phantsi, kwaye uqinisekise ukuba uthatha zonke izinyusi ezifanelekileyo. Jonga kwiingcali ezinamava erhafu eziqeshwayo. ulawulo lwe-IRS [[[FLT: 1] lungakunceda ukufumana ababhalisi.

Isiphelo

Ukuzikhulula kunika inkululeko enkulu, kodwa kufuna uqeqesho xa kufikelelwa kwirhafu. Ngokuqonda irhafu yokuziqesha, ukuhlawula irhafu eqikelelwa kwikota yemali, ukugcina iirekhodi zononophelo, kunye nokuhlawula imali eninzi, ungagcina imali yakho enzima. Ukukhetha iprojekthi elungileyo, ukuceba umhlala phantsi, nokuthobela imithetho yengingqi kukomeleza isiseko sakho semali. Undoqo kukuhlala usebenza kakuhle de ulinde uApril ukucinga ngerhafuthe. Sebenzisa izixhobo kunye nemigaqo edweliswe kweli nqaku, kwaye uqwalasele ukucebisa ugqirha ngerhafuthelo lobuqu. Ngokuceba kwakho ngerhafu evakalayo, iimbopheleleko zakho zerhafu ziyalawuleka, zikuvumela ukuba ujonge ekukhuleni umsebenzi wakho wesimelelo.