Ukunquma indawo yentela njengesakhamuzi esizisebenzelayo kudinga ukunaka okuhluke ngokuphelele kunesomsebenzi wezwe W-2. Inkululeko yokuba umqashi wakho ihambisana neshifu elikhulu ekunakekeleni umthwalo wezimali: manje ungumqashi nomsebenzi lapho kuziwa ezibophweni zentela. Ukuqonda lemithwalo yemfanelo akukona nje ukukhokha; kungokokwenza ube nempilo engcono ngokwezimali, unciphise umthwalo wakho wokukhokha intela ngokomthetho, futhi ugweme izijeziso ezibizayo. Lesiqondiso esibanzi siphula yonke indawo ebucayi yentela yokuzihlawulwa, kusukela ekukhokheleni okukonzweni okukodwayo kuya ekuhleleni umhlalaphansi, ngakho ungafaka uvalo futhi ugcine imali yakho esele kakhulu.

Ukuzimelela Ngezinjongo Zentela

Ngaphambi kokuba ungene ezinomboloni, kubalulekile ukuqonda ngokuqondile ukuthi ubani i-International Revolution Service ocabanga ukuthi usebenza ngemisebenzi yakhe siqu. Ngokwe-IRS, usebenza ngemisebenzi uma wenza umsebenzi noma ibhizinisi njengeyodwa, umkhandi ozimele, ilungu lobuhlobo, noma njengelungu lenkampani yemali elinganiselwe engakhethwanga ukuba ikhokhelwe njengenhlangano. Lencazelo ebanzi ihlanganisa abaholi abakhululekile, izisebenzi, abenzi bebhizinisi, nabanikazihwebo abancane. Umehluko oyinhloko ukuthi awuyena umqashwa; akukho muntu oyeka intela yakho ekhokha imali, futhi unecala ngenkokhiso egcwele yezokukhokha intela ye-Social Social and Medicrade.

Imithwalo Yentela Kwabaziphethe

Ngokungafani nezisebenzi ezihlukanisa izindleko zokukhokha izintela nabaqashi bazo, abantu abasebenza bodwa basemadodeni. Lokhu kwakha izibopho ezimbili eziyinhloko zentela: intela yokuzisebenzela nokukhokha intela yeholo. Ngaphezu kwalokho, ngoba intela ayigodliwe, kumelwe ukhokhe ngokwesilinganiso sentela. Masiqede isibopho ngasinye ngokuningiliziwe.

Intela Yokuzifunela Imali (Ukulondeka Kwezomthetho Nezokulwa)

Intela yokuziqasha mhlawumbe iyizindleko ezimangalisa kakhulu kubantu abasha abakhululekile. Izinga lamanje lingu-15,3% emalini eholwayo enamanetha, ephuka ngalendlela:

  • 12.4% yeNyuselo yeNtlalo — Lokhu kusebenza eholweni lenethi elilingana neholo leNyunzi yomphakathi laminyaka yonke (R160 200 ngo 2023, elilungiswe ngonyaka).
  • [[UMTL:0]2.9% ye Medicare[[FL:1] — Lokhu kusebenza kuyo yonke inzuzo yenetha engenaso isigqoko.

Okunye [[QL:0].9% Medicare surbaxial kusebenza emholweni wokuzisebenzela ongaphezu kuka $200,000 (R150 000) ngokubambisana). Okunye ukugcina umnikelo: ungasusa ingxenye yentela yakho yokuzisebenzela (ingxenye elinganayo yomqashi) njengokulungisa inzuzo eholweni yakho eMthethweni 1040, enciphisa inzuzo yakho encitshisiwe kodwa enganciphisi intela yokuzisebenzela kwakho ngokwayo.

Imali oyiholayo ilinganiswa ngokususa izindleko zakho zebhizinisi ezivamile nezidingekile emholweni wakho omkhulu. Ngokwesibonelo, uma uzuze ama-$80 000 ngenkokhelo yehhala kodwa unezindleko ezikhokhiwe zemali engu-R220 000, iholo lakho lenethi elikhokhelwa umsebenzi lingu-R260 000. Okuphindaphindeka ngo-220% (ukusho intengo yengxenye yomqashi), khona - ke sebenzisa izinga elingu-15.3%.

Ukulinganisela Intela Ekhokhwa Ngonyaka

Njengoba kungekho mqashi ogodla intela yeholo noma intela yokuzisebenzela, i-IRS ifuna ukuba ukhokhe intela elinganiselwayo unyaka wonke. Lokhu kufanelwe izikhathi ezine ngonyaka:

  • Iholo elizuziwe [[QULT:0] January 1 – March 31: ngesikhathi sangoApril 15
  • Iholo elizuziwe [[QUL:0] April 1 – May 31: ngesikhathi sikaJuni 15
  • Iholo eliyinzuzo [[QUL:0] Juni 1 – August 31: ngesikhathi sangoSeptemba 15
  • Iholo eliyinzuzo [[QUL:0] 01 – Disemba 31: ngesikhathi sika-January 15 wonyaka olandelayo

Ukuze ugweme izijeziso, ngokuvamile kudingeka ukhokhe okungenani 90% yecala lentela noma 100% yentela yonyaka osunayo (10% uma iholo lakho elilungisiwe lalingaphezu kukaR150 000). Sebenzisa Form 1040-S ukubala nokukhokha. Indlela elula kakhulu ukukhokha ngolayini uhlelo lwe-IRSS u-Pacercer noma nge-ElectronicFrectal Peaception System.

Intela

Ngaphezu kwentela yokuzisebenzela, ukhokhela intela yemali ekhokhwa yimali ekhokhwa yinetha yakho. Ibhukwana lakho lentela lixhomeke emalini yakho ephelele ekhokhelwayo (kuhlanganise nanoma imiphi eminye imithombo). Intela yeholo likahulumeni ingasebenza futhi. Abantu abasebenza ngemisebenzi yabo bafaka iholo labo nezindleko C (Fm 1040), ehlobene nenkokheli yabo siqu. Inzuzo ye-Prometer C igems igedrom-Play ehamba ngesilinganiso se-1040 futhi ikhokhwa ngesilinganiso sakho sokwehlisa i-mahrenting.

Ukunciphisa Izindleko Zebhizinisi

Enye yezinzuzo ezinkulu kakhulu zokuzisebenzela ikhono lokususa izindleko ezivamile nezidingekile zebhizinisi. Lezi zikweleti zinciphisa iholo lakho lenetha, kanjalo zehlise kokubili intela yeholo lakho kanye nokuziqasha. Nazi izigaba ezinemiphumela emikhulu yokulandela izindleko zebhizinisi.

Ukukhishwa Kwehhovisi Lasekhaya

Uma usebenzisa ingxenye yekhaya lakho njalo futhi usebenzisa ngokukhethekile emsebenzini wakho, ungafanelekela ukuthengiselwa ihhovisi lasekhaya. Ungasebenzisa indlela eyenziwe lula (R2,50 kububanzi bezinyawo ezi-skwele, ama-0,50) noma indlela evamile (esekelwe kwizindleko zangempela njengenzalo yendlu, intela, umshuwalense, isilinganiso esisesikwele). Qaphela: indawo kumelwe ibe indawo yakho yebhizinisi futhi isetshenziselwe umsebenzi kuphela — hhayi umsebenzi wakho siqu.

Izindleko Zohambo Nezohambo

Ungasusa izindleko zezimoto ezihlobene nebhizinisi ngokusebenzisa isilinganiso esivamile samamayela angu-65,5 ngekhilomitha ngo-2023 noma izindleko ezingokoqobo (igesi, ukulungisa, umshuwalense, ukuncitshiswa kwentengo). Izindleko zokuhamba ngezohambo lwebhizinisi (imali, indawo yokulala, ukudla, ukudla — ngokuvamile 50% ongakwazi ukukhomba) ziyancipha. Gcina umnyango wemayela ukuze uthathe indawo ephansi.

Izinto Ezisetshenziswayo

Amacomputer, i-software, ifenisha yasehhovisi, abanyathelisi, kanye nezinto ezifakiwe zingasebenzi ngokugcwele. Ngaphansi kwengxenye 179, ungasusa izindleko ezigcwele zemishini efanelekayo ngonyaka oyifaka enkonzweni, kulingana nesilinganiso esingu $1,160 000 ku-2023).

Ama - Premium Empilo

Abantu abasebenza ngokuzisebenzela bangasusa imali yomshuwalense wempilo (kuhlanganise nokunakekelwa kwamazinyo nezikhathi ezinde) kubo, abashade nabo, kanye nabaxhomeke kubo. Lokhu kuncishiswa kuthathwa njengokulungisa iholo (umgca we 17 weShedynal 1), okusho ukuthi kunciphisa inzuzo yakho eshintshwe ngaphandle kokuyihlela. Nokho, awunakuyinciphisa imali uma ufanelekela icebo lomqashi elingcono ngomngane wakho womshado.

Iminikelo Yomhlalaphansi

Iminikelo ye-SEP IRA, Solo 401(k), noma i-SIMPLE IRA inciphe kakhulu futhi inganciphisa iholo lakho elikhokhelwayo. Ngokwesibonelo, ngo-2023 unganikela ngamaphesenti angu 25% emali oyihola ngenetha lakho ehholo le-SEP IRA, ebekwe eR6,000. I-Solo 401(k) ivumela ngisho neminikelo ephakeme uma ungaphansi kuka-50: izisebenzi ezikhokha i-$22,500) kanye nomnikelo (ukwenyusa 25% wenkokhelo), ingqikithi engu-R66, i-66,000.

Izinkonzo Zezobuchwepheshe Nemfundo

Ubhadane lukhokhelwa abagcini bemali, abameli, abagcini bezincwadi, nabaqeqeshi abakhokhelwayo.

Ukuqopha Umlando Nokubambisana

I-IRS ayidingi isimiso esiqondile sokugcina amarekhodi, kodwa kumelwe ube namarekhodi anele ukuze uqinisekise iholo lakho kanye nezincopho. Ekuhloleni izindleko, umthwalo wobufakazi uphezu kwakho. Nansi imisebenzi engcono kakhulu:

  • Gcina ama - akhawunti ebhange ahlukene namakhadi okuthenga ngesikweleti ebhizinisi lakho.
  • Gcina amathikithi azo zonke izindleko zebhizinisi, ngisho namancane.
  • Sebenzisa i - program yokubala (I - Freeing Books, Fresh Books, Xero) noma i - sappeed ukuze uthole iholo nezindleko nyanga zonke.
  • Ibanga lesandla ngencwadi ye-logbook noma i-main-partum.
  • Gcina amakhophi amanani awo wonke amarisidi, amainvoice, nezivumelwano.
  • Zibhale phansi izincwadi zakho kane ngaphambi kokuba ukhokhe intela elinganiselwayo.

Ukukhetha Isakhiwo Sebhizinisi

Nakuba izikhokhi eziningi ezikhululekile ziqala njengezindawo zokukhokha kuphela, ukwakha inhlangano engokomthetho enjengenhlangano ye-S, i-LLC, noma inhlangano ingaba nemiphumela emikhulu yentela. inkampani enecala (LLC) inikeza isivikelo somuntu siqu kodwa ayishintshi isakhiwo sentela yakho yentela ngaphandle kokuba ukhethe iS-corp. Inhlangano ikuvumela ukuba uzikhokhele iholo elifanele (izihloko zokukhokha intela) futhi ithathe inzuzo eselelayo njengezindawo zokuthumela intela, okungakhokhiwe. Lenqubo ingasindisa izinkulungwane ngaphandle kokuba ungazikhokhisi kodwa izindleko ezingaphezulu. Ukunquma ukulinganisela ukukhokhwa kwemali ebekelwe izindleko.

Izindlela Zentela Kudingeka Wazi

Abantu abasebenza ngemisebenzi yabo kumelwe babhale phansi izindlela ezithile. Nalu uhlu lohlu lwenkathi yentela:

  • [ I-Form 1040]: inzuzo noma ukulahlekelwa ebhizinisini — kubika iholo nezindleko.
  • [[I-FLT:0] Specule SE (Form 1040)[[FTL:1]: Intela yokuzilawula wena ngokwakho — ibala intela efunekayo.
  • [[UMTH:0] IForm 1040-ES: Intengo elinganiselwayo kubantu ngabanye — esetshenziselwa ukukhokha ikota.
  • [[UMTL:0] IForm 1099-NEC: Uma uthola imali ekhokhwayo engu $600+ kwekhasimende, kufanele bakuthumele lefomu. Ngisho noma bengalitholi, kumelwe ulibike iholo.
  • [[UMTH:0] Form 4562: ukuvotelwa nokugcinwa kwemali — uma ususa impahla.
  • [[UMTL:0] Form 8829: Izindleko zokusebenzisa ibhizinisi ekhaya lakho — uma usebenzisa indlela yasikhathi sonke yehhovisi lasekhaya.

Izihibe Ezivamile Nendlela Yokuzigwema

Nazi izindaba ezivame kakhulu eziphawulwe ama-IRS kanye nendlela yokuwagwema.

Ukuhluleka Ukukhokha Intela Elinganiselwayo

Lena imbangela yokuqala yezijeziso. Beka ikhalenda isikhumbuzo sosuku ngalunye olufanele lwengxenye eyodwa kwezine futhi ukhokhele ngokwemali oyitholile. Uma iholo lakho liguquguquka, ungahlela imali yakho ngonyaka ukuze unciphise ingxenye edingekayo.

Ukuhlanganisa Izimali Zomuntu Siqu Nezebhizinisi

Imali yokubopha yenza irekhodi lokugcina amaflagi abomvu futhi iphakamise amaflagi abomvu kumshini wokuhlola. Vula i-akhawunti yokuhlola ibhizinisi elinikezelwe nekhadi lokuthenga ngesikweleti. Phakathisa zonke izindleko zebhizinisi kula ma-akhawunti.

Ukubheka Ibhizinisi Elifanelekayo Elithola Ukukhishwa (Ukukhululwa Kuka - 199A)

Abantu abaningi abasebenza bona bafanelekela ukuncishiswa kwemali efinyelela ku-20% yemali yabo yebhizinisi efanelekayo. Lokhu kubalwa kuyiForm 895 (noma 895-A yezikhathi eziyinkimbinkimbi kakhulu). Yinhlawulo engaphansi kwe-oyilethi ye-oyilethi yentela engcono kakhulu.

Azifaki Intela Kahulumeni

Ezinye izifundazwe (njengeTexas neFlorida) azikho intela ekhokhelwayo, kodwa ezinye (njengeCalifornia neNew York) zinezinga eliphakeme. Kungase kudingeke ukuba ukhokhe intela elinganiselwa kuhulumeni.

Ukucatshangelwa Kwentela Yombuso Neyendawo

Ngaphezu kwentela kahulumeni, ungakhokha intela yemali ekhokhwayo, ufune ukukhokha intela yentela yemali, uhulumeni ukhokhela umsebenzi (ezifundazweni ezimbalwa), intela yasedolobheni noma esifundazweni, nemali yemali yemali yebhizinisi ehlukahlukene. Uma usebenza namakhasimende kwezinye izifundazwe, ungaphinde ube ne-nexus kwezinye, ufaka izibopho zokukhokha. Hlola uMnyango we-we-website ye-Rentevotion noma thintana nochwepheshe wentela ukuze uhlale ungena ngokungezwani kuzo zonke izigaba.

Ukubuyiswa Kwakho Kufakazelwa

Intela ezizisebenzelayo zivame ukuhlolwa kunezisebenzi ezingu-W-2. Ukunciphisa ingozi yokukhokhela izindleko:

  • Umbiko ngayo yonke imali eholayo — ngisho nencane evela emaceleni. I - IRS ihambisana nezinhlobo ezingu - 1099.
  • Ungathatheli izikweleti ezinamandla ezingahlobene nebhizinisi ngokucacile (isibonelo, amaholide afihlekile njengohambo lwebhizinisi).
  • Gcina okungenani iminyaka emithathu (isithupha uma uhola imali engaphansi komhlaba ngenani elingaphezu kuka - 25%).
  • Uthathe inxusa elifanelekayo le - CPA noma elibhalisile ukuze ubukeze ukubuya kwakho uma ibhizinisi lakho liyinkimbinkimbi.

Ukuhlela Abantu Abazihambelayo Ngomhlalaphansi

Izakhamuzi ezisebenza ngokuzisebenzela ngokuvamile aziyinaki imali eziyigcinelwe ngenxa yemali yomhlalaphansi. Nokho, izinzuzo zentela zinkulu. Njengoba kushiwo ngaphambili, iminikelo ku- SOLOT 401 (k) noma SERA[] [i-INT] inciphiswa intengo futhi ikhula inciphe intela encishisiwe. Soloth 401] [k)[FLT:] ivumela iminikelo ngentela ekhululekileyo ngedebese. Ngisho ukwenza iminikelo emincane, incipheko ethatha isikhathi eside futhi yakhasi. Cabangela i-I-SOPRA [[FLT]

Ukusebenza Nochwepheshe Bentela

Nakuba ungalungiselela intela yakho siqu usebenzisa i-software enjenge-TurboTax Self-Expowey noma H&R Block, abantu abaningi abaziqashayo bathola inzuzo enkulu ekuqasheni i-CPA ekhokhela intela yebhizinisi elincane nezisebenzi ezisebenzayo. Uchwepheshe angakusiza ukuba uqaphele izikweleti okungenzeka waze walahlekelwa, uhlele ibhizinisi lakho ukuze ukhokhe intela, futhi ukumele uma kwenzeka izindleko zokuthengwa. Izindleko zomlungiseli wentela ngokwazo zincitshiswa.

Isiphetho

Ukuqapha izintela zokuzisebenzela akuyona into engenziwa ngokuzithandela — kuyikhono lezebhizinisi eliyinhloko. Ngokuqonda izibopho zakho zentela yokuzisebenzela, ukwenza izindleko ezifika ngesikhathi, ukulandelela zonke izindleko ezingasebenzi, kanye nama-akhawunti omhlalaphansi, ungaguqula inkathi yentela isuka emthonjeni wokucindezeleka ibe ithuba lokuhlela imali yakho. Zigcine uhlelekile, funda, futhi unganqikaze ukufuna isiqondiso sochwepheshe. Imininingwane eyengeziwe, ibhekisele ku i-IMPY] i-IS ezizihambelayo zentela [, [FLT:], [FLT:] [2] [intenxalazentengo], [indlela egcwele yokuzikhokhela intela] [[FLT] [FLT], [FFF] [FLT]], futhi [izelele i-ulwembuyise.[Foctive]