Ixesha lerhafu lidla ngokuzisa umxube wenkxalabo nesiphithiphithi kubantu nakumashishini ngokufanayo. I-IRS ifuna abarhafu banike ingxelo yengeniso, iimali ezithengwayo, kunye neetyala abasebenzisa iifomu ezithile zikarhulumente, kwaye ikhetha ezingalunganga zingakhokelela ekulibaziseni, ekuphicothweni, okanye kwimiqathango. Ukuqonda iifomu zerhafu ezahlukeneyo ezikhoyo akuthethi ukuthobela kuphela ukusetyenziswa ngokupheleleyo kwemali ehlawulwayo kunye nemali enconywayo esemthethweni. Olu khokelo lwandisiweyo luya kukuhambisa ngezona ndlela ziqhelekileyo, lungakukhokelela kwimeko yakho yemali ekhethekileyo, kwaye lukunike iingcebiso eziluncedo ekuphepheni iimpazamo ezibiza imali.

Isizathu Sokuba Irhafu Echanileyo Ibaluleke

Ukukhetha uhlobo lwerhafu olulungileyo sisiseko samava eplagi egudileyo. I I-IRS ipapasha iintlobo ezininzi, nganye yenzelwe uhlobo oluthile lomhlawula-rhafu okanye umthombo wengeniso. Isebenzisa ifomu elungileyo iqinisekisa ukuba ukubuya kwakho kulungiswa kakuhle nangempumelelo. Isizathu esingundoqo senza ukhetho luquke:

  • Ingeniso egqithisileyo ingxelo: iindlela ezahlukeneyo zokuphatha iintlobo ezahlukeneyo zengeniso (ingeniso, umsebenzi wokuziqesha, utyalo-mali, ukuqesha). Ukusebenzisa ifomu engalunganga kunokususa ingeniso okanye ukuyichaza kakubi, ukucazulula i-IRS.
  • [[NTL:0] Izincopho ezinyusiweyo kunye netyala: Ezinye intlobo zikuvumela ukuba uthenge iincopho ezithile ezingekhoyo kwabanye. Umzekelo, iShedyuli C edityaniswe kwiFomu 1040 ivumela iindleko zoshishino ezihlawulwayo ezingekhoyo kubangenisi.
  • [[UMTL: 0] Ukuphepha izisohlwayo nenzala: I-IRS ikhupha izigwebo zohlawulo oluphantsi, ifatyiwe emva, okanye ifatyi engalunganga. Ukukhetha uhlobo olufanelekileyo kunciphisa amathuba empazamo ezikhokelela kule mirhumo.
  • Ukufihlwa koluhlu: Iinkqubo ezininzi zecomputer zerhafu ngokuzenzekelayo zikhetha ifomu echanekileyo esekelwe kwiimpendulo zakho, kodwa ukuqonda iinketho kukunika amandla okufumana iimpazamo phambi kokunikezela.

Ingqwalaselo yeentlobo zerhafu

Iifomu zerhafu zidityanisiwe kwiqela elithile: ibuyisela, ishishini, ibuyisela ulwazi, ibuyisela (iifomu ezichaza ingeniso kwi IRS nomhlawula irhafu), kunye neefomu ezikhethekileyo zenjongo. Ngentla lunyuko olunenkcukacha lwefomu oqhele ukudibana nazo.

Iifomu Zerhafu Nganye

Uhlomelo lweFORM 1040 lusisiseko serhafu yomvuzo womntu ngamnye wase U.S.

  • [[NTL:0] IFORm 1040: Imbuyekezo yerhafu yomntu ngamnye. Isetyenziswa ngabemi base-U.S. kunye nabaphambukeli ukuxela zonke iintlobo zengeniso, ukuhlawula kunye nokuthenga iityala, kwaye ibala irhafu ebotshelelweyo okanye efunekayo. Inephepha elinye elinemimiselo eyongezelelekileyo yezinto ezintsonkothileyo.
  • IForm 1040-SR: Yenzelwe abahlawuleli abaneminyaka engama-65 okanye ngaphezulu, le ndlela iyafana ne 1040 kushicilelo kodwa ibonakalisa ushicilelo olukhulu, ithebhile yomgangatho, kunye nobeko olulula ukufundwa. Abakhulu bangasebenzisa nayiphi na indlela, kodwa 1040-SR iyacetyiswa ngenxa yokufundwa kwayo.
  • [[NTL:0] IForm 1040-NR: esetyenziswa ngabaphambukeli abangenawo amangingqi abafumana ingeniso kwimithombo ye-U.S. (njengemivuzo, ingeniso, okanye ingeniso yeshishini). Ifuna ingxelo yengeniso esebenzayo enxulumene norhwebo okanye ishishini lase-U.S., kwaye isenokubandakanya izibhengezo zesivumelwano.
  • IForm 1040- X: Ifomu yokubuya elungisiweyo esetyenziswa ukulungisa ipali edlulileyo egcinwe ngo 1040. Kufuneka uyifake kwi fayile kwiminyaka emithathu yomhla wokubuya kokuqala okanye iminyaka emibini ukusuka kumhla ohlawule irhafu, nokuba yiyiphi kamva.

Iifomu Zerhafu Yeshishini

Isalathisi somsebenzi sichaza iindlela ezithile ezisekelwe kwisakhiwo saso esisemthethweni. Ukukhetha olungileyo kubalulekileyo ekunikeni ingxelo ngengeniso nokuhlawula irhafu efanelekileyo:

  • [[UMTL:0] IForm 1065: Isetyenziswa ngamaqabane (kuquka iinkampani ezirhafu ezisikelwe umda zilumanyano) ukuchaza ingeniso, iintengiso, ingeniso, ilahleko, nokulahlekelwa. Kukubuyisa kwenkcazelo; umanyano ngokwalo aluhlawuli irhafu. Endaweni yoko, iqabane ngalinye lifumana iShedyuli K-1 ebonisa isabelo salo kwaye linikela ingxelo ngembuyekezo yobuqu.
  • [[UMTL:0] FORm 1120: Ingeniso yerhafu yeshishini elingunoshente yemibutho yeC. Amashishini ahlukeneyo ahlawula irhafu kwingeniso yawo kwiqumrhu lamashishini. Kwakhona abaxhasi bahlawula irhafu ngengeniso, nto leyo ekhokelela kwirhafu ephindwe kabini.
  • IForm 1120-S: esetyenziswa zinkampani ukuxela ingeniso, iincopho, kunye neetyala. Njengentsebenziswano, amashishini adla ngokugqithisa ingeniso kwizahlulo, eziyixelayo ngemivuzo yazo nganye. Noko ke, iinkampani ze-S kufuneka zihlangabezane nemilinganiselo yokungalingani (umz., hayi ngaphezulu kwabasebenzi bemali, udidi olunye lwempahla).
  • Form 990: ifakwe yimibutho ehlawulela irhafu (engahlawulwanga) ukuchaza imisebenzi yayo yemali. Imibutho emininzi yezemali, iziseko, nemibutho yonqulo kufuneka ifake ifayile kule ndlela ukugcina imeko yayo ekhululekileyo.

Ulwazi Luyabuya

Ezi fomu azibali irhafu kodwa zixela intlawulo ozihlawulele wena okanye wena. Zinika i IRS indlela yokukhangela ukunqumla oko ukuxelileyo ngokubuya kwakho:

  • [[NTLA:0] Form W-2.[FLT] Abaqeshi bayishicilela kubaqeshi. Ibonisa umvuzo ohlawulwayo, iimali, kunye nerhafu ezirhoxisiweyo (ingeniso yemali yentlalo, ukhuseleko loluntu, iMedicare). Kufuneka uquke amanani avela kwi W-2 yakho xa ufaka ifomu yakho ye-1040.
  • [[UMTL:0] IForm 1099-NEC: Ingxelo yembuyekezo yokungaqeshwa ehlawulwa kwizindlu ezizimeleyo, kwi-oyileshi, naku-gg. Ukuba ufumene ii-$600 okanye ngaphezulu kumxhasi, kufuneka bayinikezele le fomu.
  • [[UMTL:0] IForm 1099-MISC: esetyenziselwa ingeniso edityanisiweyo enjengerente, izikhulu, ibhaso, okanye intlawulo yezamayeza nezonyango. Iyadibana ne 1099-NEC kodwa isetyenziselwa ezinye iindidi zengeniso.
  • [[UMTL:0] IForm 1099-INT kunye ne-1099-OV: ingxelo yenzala nengeniso eyahlulwe ngokweebhanki, ii-anteners, namanye amaqumrhu emali.
  • IForm 1099-K: Iingxelo zentengiso yekhadi kunye nenxenye yesithathu yentengiso yothungelwano (umz., PayPal, Venmo). Ukuqala ngo-2024, umqobo wokukhupha 1099-K yimali ehlawulo egqithiseleyo, kodwa oku kungatshintsha.
  • [[UMTL:0] IForm 1099-B: Iingxelo ziphuma kumtshintshisi nakutshintshiselano, njengorhwebo lwemitho, imixokelelwano, okanye izinto.

Ezinye Iifomu Ezibalulekileyo

  • [[UMTL: 0] IForm 1098: Inzala yendlu yomnikelo ehlawulwayo ebudeni bonyaka. Ungayisusa lenzala ukuba ufaka uhlahlo lwemiba kwiShedyuli A.
  • [[UMTL:0] IForm 1095-A, 1095-B, 1095-C:[ ityala le-inshorensi yempilo. Ezi ndlela zinceda ukuqinisekisa ukuba unentlawulo encinci efunekayo okanye ukunceda ukudibanisa iityala lerhafu ezigqithisiweyo.
  • [[UMTL:0] Form 862: Iyafuneka ukuba uthe ityala lerhafu elifunyenweyo elihlawulwayo (EITC) kwaye ubungavumelekanga ngaphambili.

Indlela Yokukhetha Indlela Efanelekileyo Yokuhlawula Irhafu Ngokusekelwe Kwimeko Okuyo

Ukukhetha uhlobo olufanelekileyo kuxhomekeke ngokuyintloko kwimeko yakho yokuqokelela ingeniso, nesakhiwo soshishino. Ngapha koko kukho imigaqo yemeko eqhelekileyo.

Abaqeshwa

Ukuba usebenza njengomqeshwa, uzakwamkela [[UMTL: 0]Form W-2 kumqeshi wakho. Uza kufaka iform 1040 [okanye 1040-SR ukuba uneminyaka engama- 65 okanye ngaphezulu). Ungafuna kwakhona udweliso olongeziweyo:

  • Ukuba unemiqathango ehlawulwayo (umz., inzala yendlu, iminikelo yoncedo, irhafu karhulumente ehlawulwa ngaphaya kwe-SALT cap), qhoboshela [[FLT: 0] u-A.
  • Ukuba unengeniso yotyalo-mali okanye ingeniso yemali (kwi-'ma''''''s','s','ethafa, njl' njalo-njalo), sebenzisa [[FLT: 0] urhuqo D.
  • Ukuba unengeniso esecaleni (kwanokuba ngumqeshwa), ungafuna [[[FLT: 0] C kunye Squatule Set[.

Abantu Abazixhobisayo

Abasebenzi abakhululekileyo, iimbasa ezizimeleyo, abasebenzi abasebenza ngemasti, kunye nabasebenzi abakuphela kwabo abasoloko bebhala:

  • [[UMTHL:0] Ifomati 1040[UMTL:1] njengokubuya kwakho okungundoqo.
  • [[UMTL: 0] Utyalo C ukuchaza ingeniso yeshishini kunye neendleko. Kulapho udekta imali efana neminikelo, iofisi yasekhaya, izixhobo, kunye neemayile.
  • [[UMTL: 0] Ukubeka i-SE ukubala irhafu yokuziqesha (Ukhuseleko nokhuseleko) kwingeniso yomnatha.
  • [[UMTHL:0] IForm 1040-ES kwimali yerhafu eqikelelwa kwikota ukuba ulindele ukutyala u-$10,000 okanye ngaphezulu.

Ukuba usebenza ngelungu elinye leLLC, usayifayile iShedyuli C ngaphandle kokuba ukhetha uphatho lwerhafu yenkampani. Kwi LLCs, ufako lwefayile [[FLT: 0]Fum 1065.

Isalathisi somsebenzi wePhondo

  • Inxenye yeenqanawa:[ Ifayile Foct 1065 ngosuku lweshumi elinesihlanu lwenyanga yesithathu emva konyaka werhafu iphela (kudla ngokuba ngumhla we 15 wefayile yekhalenda).
  • Intetho: Ifayile yemibutho yeC Form 1120 ngosuku lwe 15 lwenyanga yesine emva konyaka (April 15). Iifayile zenkampani [[FLT:] iForm 1120-S ngoMatshi 15.

Imali yelifa lemveli

Abaphambukeli abafumana ingeniso ye-U.S. (njengemivuzo evela kumqeshi wase-U.S., ingeniso evela kwizitokhwe, okanye ingeniso yokukrazula kwimpahla ye U.S. iFm 1040-NR. Banokufanelekela irhafu yerhafu phantsi kwezivumelwano zerhafu. U.S. abami nabemi abahlala kwamanye amazwe kufuneka bafake ifayile yesiqhelo [[FLT:][FLT][12]][FLT:][3]] kwaye bangafuna kwakhona ifayile [FLT:][FLT]][FFLT]] 255[FFFFF:5]]]

Iqonga Elibalulekileyo Neziqhoboshelo

Inkoliso yabahlawuleli kufuneka idibanise ucwangciso olunye okanye olungaphezulu kwimbuyekezo yabo enkulu. Olu cwangciso lunika i-IRS iinkcukacha ezongezelelekileyo kwaye lubalulekile ekuthengeni iincopho kunye netyala.

  • [[NTL:0] Ityala A: ithelekisa inkcitho njengenkcitho yezamayeza (ngaphezulu kwepesenti ye-AGI), irhafu yengingqi kunye nerhafu yasekuhlaleni ukuya kutsho kwi-R10 000, inzala yendlu, iminikelo yoncedo, kunye nelahleko yengozi. Sebenzisa oku ukuba uthelekisa izinto zakho kugqitha uhlahlo oluqhelekileyo.
  • [[UMTL: 0] Ityala B: Iingxelo zenzala nengeniso eqhelekileyo ngaphezu kwe $1,500. Ikwabuza ngetyala lamanye amazwe kunye nokholo.
  • Ingeniso okanye ilahleko eMashishinini. Isetyenziswa ngabaququzeleli kunye nelungu elinye le-LLC. Iindleko kufuneka ziqheleke kwaye ziyimfuneko kurhwebo okanye kushishino lwakho.
  • Ityala D: Iingxelo zemali ezifunyenweyo kunye nelahleko ekuthengisweni kotyalo-mali. Kwakhona zisetyenziselwa ukubala irhafu yengeniso yomnatha.
  • [[NTLA] Umgangatho E: Ingeniso edityanisiweyo kunye nokulahleka. Igquma indawo yendlu, ubukumkani, amaqabane, amaqumrhu, amafa, ugcino-mali, kunye nee-REMIC.
  • [[UMKHL. 0] I-SET: iqokelela irhafu yokuziqesha kwingeniso yomnatha kwingeniso yokuziqesha (Utyalo C okanye ingeniso yefama).
  • [[NTL:0] I-'FORM 1040] 1 (FORM 1040): ingeniso eyongezelelekileyo kunye nohlengahlengiso kwingeniso. Iquka izinto ezifana nembuyiselo yokungaqeshwa, i-antimonia efunyenweyo, iindleko zomfundisi, iindleko zemali yogcino-mali yempilo, kunye nokuthelekisa inzala kubafundi.
  • [[NTL:0] Irhafu eyongezelelekileyo enjengenye irhafu encinane (AMT), ukuhlawula ityala eligqithisileyo kwangaphambili, kunye nerhafu yokuziqesha (umlinganiselo osuka kwiShedyuli SE ixeliwe apha).
  • [[NKQUBO:0] Ityala 3 (Form 1040): Ityala nemali ehlawulwayo eyongezelelekileyo, kuquka ityala lerhafu yangaphandle, umntwana kunye nenkxalabo exhomekeke kwityala, iityala lemfundo, kunye nemali egciniweyo yemali yomhlala phantsi.

Imigca Yabafileyo Nezongezelelo

Ukungawuniki umsebenzi ogqityiweyo ungenza isigwebo esifikelela kwi-5% ngenyanga serhafu engahlawulwayo (efakwe kwi-25%). Ukwazi imihla engundoqo kubalulekile:

  • [[FLT: 0] Iform 1040 (abantu abaqhelekileyo): Ilindelekile u April 15 (engenako ukwenziwa). Ungafaka ifayile Fom 4868 ukufumana ulwandiso oluzenzekelayo lwenyanga ezintandathu ukuya kumhla we Oktobha 15. Qaphela: ulwandiso kwifayile alukwandisi ixesha lokuhlawula; usamele uthelekise kwaye uhlawule loo nto uyityala ngoApril 15 ukunqanda ukuhlawula emva kwexesha.
  • [[UMTLL: 0] IForm 1065 (iinqanawa ezihambelanayo): ekusekugqibeleni kwenyanga yesithandathu yolwandiso ngokuzenzekelayo, ugqitha FM 7004.
  • [[UMTL: 0] Form 1120 (Iziko leC): Ngexesha lika Aprili 15. Isongezo sigqitha Form 7004 inika iinyanga ezintandathu.
  • [[UMTL: 0] IForm 1120-S (S):[[Uluhlu lomntu okhoyo] owenzeka ngoMatshi 15. Isongezo sidlula [ Form4.
  • Form 990 (imibutho ekhulula irhafu): Ikwimini ye 15 yenyanga yesihlanu emva kwexesha lokunika ingxelo eliphela (ngomhla we-15 weminyaka). Isongezo sidlula [ FOR68.

Imilinganiselo yerhafu karhulumente isenokungafani; usoloko uhlola isebe lemali yelizwe lakho.

Iimpazamo Eziqhelekileyo Ezifanele Ziphetshwe Xa Kukho Iindlela Zokurhweba Irhafu

Nazo iifayile ezinamava zenza iimpazamo. Nazi imigibe eqhelekile nendlela yokuyiphepha:

  • [[NTL:0] Ukusebenzisa uhlobo olungalunganga: Ukuhambisa i 1040 xa ungumphambukeli ongahlaliyo, okanye ukusebenzisa 1040-SR xa ungaphantsi kwe 65, kulungile ukuqulathiweyo kodwa kungabangela ukulibaziseka ukuba i IRS ilindele olunye uhlobo. Iknayi engalunganga, ingeniso yeshishini (umz., ukusebenzisa iShedyuli C xa uzakuyila ubudlelane bungabuya) kungabangela uphindo.
  • Ingeniso edityanisiweyo: Ukulibala ukuquka ingeniso esuka kwi 1099-NEC okanye 1099-K yimpazamo esoloko ikho. I-IRS ifumana imibhalo yezi fomu kwaye iza kulingana nayo ngokuchasene nokubuya kwakho. Ingeniso engaxelelwanga ikhokelela kwizaziso, izigwebo, kunye nomdla.
  • Ichaza isimo sesambuku esingalunganga: Ubume bakho besambuku (sibe sinye, sitshatile, sitshatile, sahlulwe ngokwahlukileyo, intloko yendlu, simisela umhlolokazi (e) ofanelekileyo uhlahlo-lwabiwo lwakho olusezantsi, izibiyeli zerhafu, kunye nokungaboleki kwetyala. Nyikela unyani kwaye ulumke ukuba ngubani ofanelekela ukuba abe ngumgcini.
  • Amanani oKhuseleko oluchanekileyo lweNtlalo yeNtlalo: A typo kwi SS yakho okanye leyo yeyakwimeko exhomekekileyo ingenza ukubuya kwakho kulahlwa okanye kulibaziseko. Ukukhangela kabini inani ngalinye.
  • Iimpazamo ze ` zeMath:[[FLT 1] iimpazamo zezibalo ezilula zixhaphakile. Usebenzisa i-software yerhafu inciphisa lomngcipheko, kodwa ukuba ufaka ifayile ngesandla, phinda ubale umgca ngamnye.
  • [[FLT: 0] Ukutyikityo nomhla wokubuya: Ukubuya okungenaphawu akusebenzi. Ukuba kuqokelelwa ngamalungu, omabini amaqabane kufuneka atyikitye.
  • [[UMTHLOLO: 0] Ukulungelelanisa ixesha elithelekelelwayo lokuhlawula: abantu abaziqeshileyo basoloko belibala ukwenza irhafu eqikelelwe kwikota. Isohlwayo sokuhlawulwa kancinci singaqokelela ngaphezu konyaka.

Apho Unokufumana Uncedo Lwerhafu Olunokuthenjwa

Ukuba akuqinisekanga ukuba yiyiphi ifomu onokuyisebenzisa, oovimba abaninzi abanegunya banokukunceda:

  • [[UMTL: 0] IIMIFANEKISO & Imiyalelo – Inxuwa elisemthethweni linikeza ii PDF, imiyalelo, kunye nezixhobo zokudlulisela ukufumanisa ukuba yiyiphi ifomu elungileyo kuwe.
  • [[UMTL: 0] Isikhokelo serhafu encedisayo [[Umthetho:1] – Isixhobo somsebenzi wengingqi esikhululekileyo esibuza imibuzo ngemeko yakho kwaye sikuxelela ukuba yeyiphi ifomu yokuyila.
  • Ifayile engahlawulelwayo – Ukuba uhlengahlengiso lwemali yakho lu $79 000 okanye ngaphantsi, ungasebenzisa isoftware ekhokelweyo ukulungiselela ukubuya kwakho ngesisa. Isoftware ikhetha ngokuzenzekelayo iifomu ezichanekileyo.
  • [[UMTL: 0] IMIFANEKISO e-ifayile[[FLT] - I-electronic iface ye-email iyakhawuleza kwaye icutha iimpazamo. Iingcali ezininzi zerhafu zisebenzisa i-e-file.
  • [[UMTL: 0] Inkonzo yoMxhasi woMxhasi (TS): Umbutho ozimeleyo ngaphakathi kwe-IRS onceda ukusombulula iingxaki zabarhafu. Yindwendwele irhafu yerhafu.ii-gov ukwenzela uncedo kunye nezixhobo.
  • [[UMTL: 0] I-Akhawunti kawonke-wonke (CPA) kunye ne-Arhente eziqengqelekileyo: kwiimeko ezinzima (ubunikazi beshishini, utyalo-mali, ingeniso yangaphandle), uchwepheshe werhafu ofanelekileyo angakuqinisekisa ukuba usebenzisa iifomu ezichanekileyo kwaye andisa izincopho.

Isiphelo

Ukuqonda iifomu zerhafu akuyokuhlola nje iibhokisi zokukhangela ngezantsi. Ngokuyazi ukuba yeyiphi ifomu esebenzayo kwimeko yakho, ungafaka ifayile ngentembelo, ungaphepha iimpazamo ezibiza imali eninzi, kwaye ugcine imali yakho eninzi enzima. Ukuba ungumsebenzi, umqeshwa, okanye umnini-shishini, isitshixo kukuhlala waziswe ngeentlobo ozifunayo kunye nemisebenzi omele uhlangabezane nayo. Sebenzisa ezo zixhobo eziphezulu ukukukhokela, kwaye ukuba uyathandabuza, qhagamshelana nogqirha. Umgudu omncinane ophezulu ungakusindisa ngexesha, imali, kunye noxinzelelo lwerhafu.