Ukuqonda Iimbopheleleko Zakho Zerhafu Njengomahla - ndinyuka

Inkululeko inika ubhedu nenkululeko, kodwa ikwaza neseti yokwahluka koxanduva lwerhafu. Njengomntu oziqeshayo, usoloko kufuneka uxele yonke ingeniso efunyenwe kumsebenzi okhululekileyo, nokuba ufumana iFomu 1099-neC okanye akunjalo. I-IRS ilindele ukuba uhlawule irhafu yengeniso yomholo kunye nerhafu yerhafu yenkxazo yentlalo, kwaye iquka iminikelo esetyenziswa ngumqeshi, enokuthi ngokungafaniyo nomqeshi aphathele. Ngokungafani nomqeshi weW-2, ujonge irhafu yengeniso yemibhaso ye-nethi.

Iimbopheleleko ezingundoqo ziquka:

  • Ukunika ingxelo ngayo yonke ingeniso, kuquka intlawulo yemali kunye nentengiselwano yamanani (iPayParal, iVenmo, njl.njl)
  • Iqonga lokujika C (okanye iShedyuli C-EZ ukuba ifanelekile) ecaleni kwefomu 1040
  • Ukuhlawula irhafu yokuziqesha kusetyenziswa iShedyuli
  • Ukwenza [[NT.:0] irhafu eqikelelwa kwikota ukuba ulindele ukuhlawula ubuncinane u-R1 000 kwirhafu
  • Ukugcina iincwadi neengxelo ezichanileyo ubuncinane iminyaka emithathu

Ukusilela ukuhlangabezana nezi zibopho kungaphumela kwisohlwayo, inzala, kunye nophicotho-zincwadi. Abaninzi abakhululekileyo bayamangaliswa kukuba kwanamacala amancinci axhokonxa ezimfuno. I-IRS inika ukhokelo oluneenkcukacha kwi Unikezelo 334: Isikhokelo serhafu seshishini elincinci.

Ukukhetha Iifomu Nezicwangciso Zerhafu Ezifanelekileyo

Abasebenzi abakhululekileyo kufuneka basebenzise i-IRS embalwa yohlobo olungaphaya komgangatho 1040. Ukusebenzisa uhlobo olulungileyo kubaluleke ukunqanda iimpazamo kunye nokwandisa izincopho.

Ifomu 1040

Le yimbuyekezo yerhafu yomntu ngamnye enikwe bonke abahlawuleli befayile. Isebenza njengesiseko sokunika ingxelo yengeniso ehlawulwayo emva kohlenga-hlengiso kunye nezincopho. Ukuba uqeshwa, uza kudibanisa ucwangciso olongezelelekileyo.

IShedyuli C (Iprojekthi okanye ilahleko eBhandleni)

Kulapho uxela khona iindleko zakho zemali yohlawulelo kunye nemali-mali yeshishini ehlawulwayo. Imimandla engundoqo iquka ii-lisithi ezibini, iindleko zezinto ezithengiswe (ukuba ziyafumaneka), kunye neendleko zoshishino eziqhelekileyo. IShedyuli C ibala ingeniso yomnatha wakho, equkuqela kwiForm 1040 kwaye imisela nesiseko serhafu yakho siqu.

  • Umgca 1 [ – ingeniso egqithisileyo evela kuyo yonke imithombo ekhululekileyo (iquka zonke iintlobo ze 1099-NEC kunye 1099-K)
  • [[UMTL: 0] Umgca 8 – Izibhengezo kunye nonyuselo
  • Umgca 18 – iindleko ze-ofisi
  • Ilayini 30 – ukusetyenziswa kweshishini ekhaya (ukuba kufanelekile)
  • Ilayini 48 – Iyonke inkcitho, ithatyathwe ukusuka kumbi ukufumana ingeniso yomnatha

IShedyuli SE (Irhafu yokwaluswa)

Sebenzisa olu cwangciso ukuthelekelela iimfanelo zakho zerhafu. Irhafu ngu-15.3% kwingeniso yomnatha efumaneka kwisiseko somhlawulo woKhuseleko lweNtlalo (ngowama-2025, R120,100) kunye ne-2.9% kwingeniso yonke yomnatha ngaphezulu koko kweMedicare. Ukongezelelekileyo 0.9% Medicare surcursbarcurs ingafaka isicelo kubanindi abaphezulu.

Ifomu ye1040-ES (Irhafu eqinisekisiweyo kubantu ngabanye)

Ukuba ulindele ukuba utyala imali engamawaka asibhozo eerandi okanye ngaphezulu kwirhafu, kufuneka uhlawule ikota yoqikelelo. I-1040-ES ikunceda ukubala iindleko ezifunekayo ngokusekelwe kwingeniso oye wayifumana, iincopho kunye netyala lakho.

Iflancers ngeqela elingaphezulu loshishino okanye esebenzayo njengeLLC ingafuna ifayile For65 okanye Fm 1120-S, kodwa kweyonke ipropixers, intlobo ezintathu ngaphezulu zanele. I-IRS’S [[FLT: 4.] Isikhokelo se-FTYP inguvimba olungileyo wokhetho.

Ukunyusa iziPhuhliso zabantu ngabanye abazimeleyo

Izixhobo zokuhlisa irhafu zinamandla kakhulu ekunciphiseni ingeniso ehlawulwayo. Abarhwebi basoloko bengazihoyi iindleko ezifanelekileyo. Ngaphaya koko kudityaniswe ngokunenkcukacha eziqhelekileyo(/futhi zingabonakali qha.)

Ukukhethwa kwe-ofisi yasekhaya

Ukuba usebenzisa inxalenye yekhaya lakho kuphela kwaye rhoqo ukwenzela ishishini, ungasusa iindleko ezifana nenzala yendlu, irente, izinto eziluncedo, i-Intanethi, kunye nokulungisa. I-IRS inikela iindlela ezimbini:

  • [[UMTL: 0] Indlela edityanisiweyo: U-$3] ngenyawo esikwere sesithuba se-ofisi, ukuya kumakhulu amathathu eenyawo (ubuninzi obuyi $1,500).
  • [[UMKQUBO:0] Indlela eqheleke kakhulu: iindleko zemali zandiswa yipesenti yekhaya lakho elisetyenziselwa ishishini. Oku kunganika iincopho ezinkulu ukuba unexabiso eliphezulu.

Khumbula: izithuba kufuneka zibe yindawo yakho eyintloko yoshishino kwaye zisetyenziselwe umsebenzi kuphela. Iofisi yekhaya enikezelweyo iyafaneleka; itafile yekhitshi ngokuqhelekileyo ayisebenzi ngaphandle kokuba uyakwazi ukuyisebenzisa kuphela.

Ukuhamba Nezondlo Zeshishini

Iindleko zokuhamba eziye zafunyanwa kuphela ngenxa yeshishini azinakusetyenziswa. Oku kuquka iifashoni zenqwelo-moya, iihotele, iinqwelo zokuqesha, kunye nama-50% eevenkileni (ngaphandle kokuba ukhenketha ebusuku kwaye ukutya kuthengwa kwivenkile yokutyela) kwaye i100% ingakhutshwa phantsi kwemithetho ye-IRS yexeshana ukuya kutsho kuma-2025).

Izixhobo noxhotyiso

Ungasusa i-hardware (ikhompyutha, iikhamera, abashicileli), izirhumo ze-software, izibonelelo ze-ofisi, kunye namatyala omnxeba oshishino. Ukuthengwa kwezixhobo ezinkulu kungafuneka kube kubekwe phambi kweminyaka emininzi ngaphandle kokuba usebenzisa Icandelo 179 expensing, okukuvumela ukuba ususe ixabiso elipheleleyo kunyaka wokuthenga (ngokufutshane nemida).

Ii-Inshorensi zempilo

Abantu abaziqeshileyo bangasusa i-inshorensi yempilo emalunga nekhulu% yabo ngokwabo, amaqabane abo, kunye nabaxhomekeke kuxhomekeko lwabo. Olu nyuselo luthatyathwe kwiShedyuli 1 yeFomu 1040 kwaye alufuni kunikwa ntwana. Noko ke, awunakukwazi ukukhupha inkcitho ukuba ufanelekele ukuhlawula umqeshi ongaphantsi komsebenzi weqabane lakho.

Iminikelo Yomhlala - phantsi

Iminikelo kwi-SEP IRAS, SIMPLE IRAS, okanye i-alo 401(k) ayinikezeli. Ngo-2025, i-SEP IRA ifikelela kwi25% yengeniso yokuziqesha yenethi, igalelwe kwi-$70,000. Solo 401(k) iminikelo ingaba ngaphezulu ukuba wenza zombini iminikelo yomqeshi nomqeshi.

Ezinye Iindleko Ezinokufumaneka

  • I-inshorensi yeshishini (ukufumaneka, ukungeniswa okunengcaciso)
  • Iinkonzo zomsebenzi womsebenzi (ukubhala, ukugcina iincwadi, okusemthethweni)
  • [[UMTL:0] Ukuphawula kunye nezibhengezo (ukungenisa iindwendwe, izibhengezo zencoko yababini, amakhadi eshishini)
  • [[UMTL:0] uqeqesho noqeqesho (ii-canding, ii-crecters, iincwadi ezinxulumene ngqo nobuchule bakho bokukhulula)
  • Imali yengqesho nenzala kwii-akhawunti zeshishini okanye amakhadi okuthenga ngetyala asetyenziswa kuphela kwishishini
  • Iindleko zeVehicle – mhlawumbi umlinganiselo osezantsi wemayile (R1,50 kwi 2025) okanye indlela yenkcitho yokwenene

Khumbula: Ningakhulula kuphela iindleko eziqhelekileyo neziyimfuneko [ kurhwebo okanye kushishino lwakho. i-IS translate 535 inika ukhokelo olubanzi kwiindleko zeshishini.

Ukugcina Iingxelo Ezichanileyo: Owona Mkhuseli Waneleyo

Ugcino olulungileyo lwerhafu lungagcini nje kuphela imali ngexesha lerhafu kodwa lukwakukhusela kwityala lophicotho-zincwadi. I-IRS icebisa ukuba ugcine iirekhodi ubuncinane iminyaka emithathu ukusuka kumhla owufakayo (okanye iminyaka emibini ukusuka xa uhlawula irhafu, nokuba isiphi na kamva). Kwizinto ezifana nezixhobo, gcina iingxelo de ixesha lokunyuka konyaka liphele kunye neminyaka emithathu.

Into Omele Uyilandele

  • Imali ehlawulwayo (ii-invoice, iimali ezigciniweyo ezigciniweyo, iingxelo zenkqubela-mali)
  • Iindleko zeshishini (iingxelo zekhadi lokuthenga ngetyala, iitsheki ezirhoxisiweyo)
  • Ii-awuni ze-oli (kuquka umhla, injongo, ukuqala/ukuthumela
  • Imilinganiselo ye-ofisi yasekhaya kunye neendleko ze-atmosfera
  • Iikopi zazo zonke iimbuyekezo zerhafu kunye nodweliso lwendlela yokuxhasa

Izixhobo Zokugcina Iingxelo Zilula

Isebenzisa i-software yobalo lwe-compt Books Self-Employd, Freec Books, okanye Iliza (ekhululekileyo) ingafumana ingeniso ezenzekelayo kunye nokulandelela iindleko. Iinkqubo ezininzi zikuvumela ukuba uthathe ii-lisithi kwaye uzilinganise. Kwimayile, izicelo ezifana ne MileQ okanye i-Stide Leaxis ngokuzenzekelayo faka iidrayithi zakho. Ugcino lweChofu (Isixhobo somqhubi, i-Preglebox) lunceda ukugcina amakhophi amanani ecwangciswe.

Oku kwenza kube lula ukuqokelela iindleko yaye kukwenza uthenge imali engakumbi kuphicotho - zincwadi.

Ukuqonda Kwaqikelelwa ukuba Irhafu Ibhaliswe: Ixesha Elingakanani

Ngenxa yokuba abo bahlawulwayo bengenayo irhafu enqatyisiweyo, i-IRS ifuna ukuba uyihlawule irhafu yakho ngekota yerhafu eqikelelwayo. Ngokuqhelekileyo izalathiso ziphela ngoAprili 15, Juni 15, kaSeptemba 15, kunye noJanuwari 15 kunyaka olandelayo. Ukuba intlawulo yemali ithenjiswa kwimpelaveki okanye kwiholide elandelayo, iya kutsho kwishishini.

Indlela Yokubala Uqikelelo Lobhatalo

Sebenzisa Ifomu 1040-ES, equka ikhasi lephepha lokulinganisela irhafu yakho yonyaka. Kuza kufuneka usebenzise ingeniso yakho ye-freeter ekhululekileyo, ii-asethi, iityala, nerhafu yokuziqesha. Abaninzi abahlawuleli basebenzisa “izibuko elikhuselekileyo” indlela: ukuhlawula ubuncinane ikhulu lerhafu yonyaka ophelileyo (10,10% ukuba ingeniso yakho elungisiweyo ibingaphezu kwe R150 000). Oku kuphepha isohlwayo esiphantsi kwemali ohlawulwa ngayo kwanokuba ingeniso yakho yonyaka odluleyo ingaphezulu.

Okanye, ungawenza umgangatho wengeniso yakho ngonyaka, uhlawula ngokusekelwe kwingeniso yakho yokwenene ukuza kuthi ga ngoku. Oku kuluncedo kwabakhululekileyo abafumana ingeniso eninzi eguquguqukayo.

Ungahlawula irhafu eqikelelwayo kwi-intanethi usebenzisa i-IRS Ngqo Ibhaso, Inkqubo yoPhawulo lweTshayina yeMali ye-EFTP (EFTPS), okanye ngokuthumela itsheki ngeFomu 1040-ES recessitor. Urhulumente oqikelelwa ukuba irhafu isenokufuneka kwaye kufuneka.

Abaphangi Beempazamo Abadla Ngokuzenza ( Nendlela Yokuziphepha)

Kwaneenqanawa ezikhululweyo ezinamava ziyatyibilika. Nantsi imigibe ephezulu nendlela yokuziqhuba kakuhle:

  • Ngaphantsi kwengxelo yemali efunyenweyo: I-IRS ifumana iikopi zazo zonke iifomu ze-1099 kunye neentlobo ezilishumi99-K. Ukuhlawulwa kwengeniso evela kubaxhasi abancinane okanye imisebenzi yemali kungaxhobisa uphicotho-zincwadi.
  • [[FLT: 0] Ukubeka iiMali zobuqu nezeshishini: Oku kwenza ukugcinwa kwerekhodi kungabi namali kwaye kunyuse iiflegi ezibomvu. Gcina ii-akhawunti zokwahlukana kwaye ungahlawuli iindleko zobuqu kwi-akhawunti yeshishini.
  • [[UMTL:0] Uqikelelo olubhaptizweyo lwabafileyo: Nanokuba unetyala elincinane, ukuphoswa kwexesha lokubhatalwa kungayiphumela kwisohlwayo se 0.5% ngenyanga kumthamo ongahlawulwayo. Beka izikhumbuzo zekhalenda.
  • [[UMTL: 0] Ukukhangela iOfisi yeKhaya: Abakhululi abaninzi bayakuphepha ukubiza kuba besoyika uphicotho-zincwadi. Ukuba uyalufanelekela, lusinyusi esisemthethweni. qinisekisa nje ukuba uhlangabezana novavanyo olusebenzisa kuphela.
  • Ukungabhiki kuba Ungenako Ukuhlawula: Isohlwayo sokugcina ityala lasemva (ipesenti ngenyanga) sibi kakhulu kunesohlwayo sentlawulo yamva (0.5% ngenyanga). Ngamaxesha onke bhala ngexesha, nokuba awukwazi ukuhlawula imali epheleleyo. Ngoko yenza isivumelwano sequmrhu ne IRS.
  • [[UMGAQO-MGAQO-siseko] ogwebayo uRhulumente neNtloko yoMhlaba: Amazwe amaninzi anerhafu yawo yengeniso, irhafu ehlawulwayo, okanye irhafu yerhafu ebhinqileyo. Ezinye irhafu yerhafu ye-v kwingeniso yeshishini. Hlola iimfuno zorhulumente wakho kwangoko.

Amatyala Erhafu Ayingenelo Kubo Bangahlawulwayo

Ngeli xesha izincopho zinciphisa ingeniso ehlawulwa yirhafu, amatyala anciphisa imali yakho yerhafu ye-dola ye-odolar. Abasebenzi be-Freelances banokufanelekela ukuthenga ezi mali zixabisekileyo:

  • [[UMTL: 0] Ityala lerhafu elifunyenweyo (EITC): Likhona kubasebenzi abafumana imali ephantsi nephakathi, kuquka abantu abasebenza ngokwabo. Ityala linokuba lihle, okuthetha ukuba ungafumana ityala nokuba ngaba awunatyala lerhafu. Ukuthi iEITC, kufuneka uzuze ingeniso kwimisebenzi yakho siqu nakwiShedyuli yefayili C.
  • [[Umntwana noMcimbi weNkxaso othe ngqo: Ukuba uhlawula ukunyanyekelwa kwabantwana okanye ukunyanyekelwa komlwelweyo oxhomekeke ngexesha usebenza, ungabiza i 35% yeendleko ezifanelekileyo (max $3,000 kumntwana omnye, $6,000 kwisibini okanye ngaphezulu).
  • [[Umthetho:0] Ityala lokugcina lokunikelela (Ityala Lomgcini): Ukuba unikela kwi-akhawunti yomhlala-phantsi (SEP IRA, Solo 401(k), ungafumana ityala lemali engamashumi amahlanu% omnikelo wakho (ufake kwi $2 000 yephepha elifakelwe ifayile yomtshato). Imida yemali efunyenweyo iyasebenza.
  • [[Umthetho:0] Ityala lerhafu eligqunyiweyo elinguGqibo-mkhosi (HCTC): Ilinganiselwe kubasebenzi abathile abafudusiweyo, kodwa ifanele ukukhangelwa ukuba ufikelela kwimiqathango.

Zonke iityala zifuna ukuba ufikelele imithetho ethile ekhethekileyo. Khangela imiyalelo ye-IRS okanye igcisa lerhafu ukuze ubone ukuba uyafaneleka kusini na.

Ulawulo lwezibonelelo

Uphicotho-zincwadi lusenokuvakala loyikisa, kodwa ukulungiselelwa kwenza lulawuleke. Uphicotho-zincwadi lwe-IRS lungaphantsi kwe-1% lwezihlaziyo zomntu ngamnye, kodwa abantu abaziqeshileyo abanothelekelelo oluphezulu okanye abaphulukana noshishino olukhulu baphicothwa ngomlinganiselo ophezulu kakhulu.

Indlela Yokulungiselela Uphicotho-zincwadi

  • Uninzi lwabathathi-nxaxheba (6%) lubonise ukuba i-CPF iyalinika igalelo elifanelekileyo
  • Phendula ngokukhawuleza kwi IRS ubhalelane -- musa ukungazihoyi iileta
  • Ziqokelele zonke ii-lisithi, ii-invoice, iingxelo zemali, kunye nee-at
  • Makhe siqeshe umntu obhalisile okanye ogama linguCPA osebenza ngerhafu

Uphicotho-zincwadi oluninzi luphethwe ngeposi (uphicotho-zincwadi oludityanisiweyo) kunokuba lufakwe kwi-person. I-IRS iyakucela uxwebhu ukuxhasa iincopho ezithile okanye izinto zengeniso. Ukuba uneerekhodi ezifanelekileyo, uyakwazi ukusombulula uphicotho-zincwadi ngaphandle kotshintsho.

Ixesha Lokungahoywa Kwerhafu

Ngoxa abantu abaninzi abakhululekileyo bekwazi ukuhlawula irhafu yabo ngesoftware, ezinye iimeko zifuna uncedo loogqirha:

  • Ingeniso okanye ishishini lakho lintsonkothile (LLC, S-corp, intsebenziswano)
  • Unemisinga emininzi yengeniso evela kumazwe awahlukeneyo
  • Ususa iofisi yasekhaya, izithuthi okanye uhambo olude
  • Uphicotho-zincwadi okanye kufuneka uthethe ngesivumelwano sencopho
  • Awuqinisekanga malunga noqikelelo okanye uhlahlo-lwabiwo-mali lwekota

Umlungisi werhafu ofanelekileyo (CPA okanye i-Encolo Eqengqelekileyo) angakusindisa kwirhafu engaphezulu kunemirhumo yabo, kwaye banciphisa ubungozi bakho beempazamo. Jonga umntu onamava nabaxhasi abaziqeshileyo. [[FLT: 0]]] uvimba wefayile wezifundiswa zerhafu [[[FLT: 1]] yindawo elungileyo yokuqalisa.

Isiphelo

Akuyomfuneko ukuba irhafu yesikhululo iqondwe. Ngokuqonda iimbopheleleko zakho, usebenzisa iifomu ezichanekileyo, ukwandisa iintengiso, nokugcina iingxelo zononophelo, unganciphisa umthwalo wakho werhafu uze uhlale uthobela. Ngonyaka wama-2013 uqikelelwa, ngelinye inyathelo, khusela isohlwayo kwaye ugcine ikhondo. Yaye xa uthandabuza, ukutshala ingcali kugqirha kungakubuyisela iingenelo ngoxolo lwengqondo nangogcino lwemali lokwenene. Ngokuceba kakuhle nangokulungelelanisa, ungaqwalasela amandla akho ekukhuliseni ishishini lakho lerhafu kunokuba uxhalabele ixesha lokuhlawula irhafu.