Amagama "ukukhwabanisa ngentela" kanye "ukugwema intela" avame ukusetshenziswa ngokungafani engxoxweni evamile, kodwa achaza imiqondo ehlukene engokomthetho ngezici ezihlukahlukene, izijeziso, nemiphumela ebhekiswe kuntela. Ukuqonda umehluko oqondile phakathi kokukhwabanisa intela nokugwema intela akuyona nje imfundo yemfundo kuphela (ukubalulekile kunoma ubani ofaka intela, oluleka amakhasimende, noma imisebenzi evumelanayo ngokwezimali. Ukungaziqondi lezi zincazelo kungaholela ekuhlolweni okungafanele, ukuhluleka ukuhambisana nokufaka izibophophoqa, noma ngisho nokungakwenzi ukuthatha iqhaza ngokungena ngokomthetho emsebenzini ongekho emthethweni. Lesi sihloko sinikeza ukwehla kokukhokhwa kwentela okubanzi okuhambisana nokukhokhwawa kwentela, kuhlanganise nezibonelo, imiphumela engokomthetho, ukukhokhwazwa kwentela, nokuthatha izinyathelo ezingokomthetho zonke izinyathelo zokukhokhwasa intela kufanele zihlale zikhona.

Incazelo Nezakhi Eziyinhloko Kuyini Ukukhwabanisa Ngentela?

Ukukhwabanisa kwentela kuyisilinganiso esikhethekile sobugebengu obuhlobene nentela obuhilela ukukhokhwa kokungaqiniseki kokwaziswa ngembuyekezo yentela noma enye ibhukwana elingokomthetho elinikezwe igunya lentela. Isici esiyinhloko esihlukanisa ukukhohlisa nephutha noma ukunganaki kungu-. u-'FLT] [[FLT]]] [umphako]], okumelwe anikeze ngamabomu ukwaziswa okungamanga futhi ngamabomu ngenjongo yokunciphisa intela. Ngaphansi komthetho., ukukhwaba intela kulawulwa [[FLT:] 26]. Umthetho we-U.[FLT.[FLT][FFFFFF:5] [FF]], okuthiwe izikhangiso zobugebengu zobugebengu noma ukukhomba amabhulo-mthetho.]

Izinhlobo ezivamile zokukhwabanisa ngentela zihlanganisa:

  • Ngaphakathi kwemali eholayo: Inkokhelo, inzuzo yebhizinisi, inzuzo yozaliso, noma eminye imifudlana yemali.
  • [ Izikweleti ezikhuphukayo noma izikweletu: ezithi izindleko ezingakaze zikhishwe, iminikelo yezentengiselwano yezentengiselwano, noma ukuhlela izindleko zebhizinisi.
  • Impahla noma imali: Usebenzisa ama-akhawunti ebhange, izinkampani zamagobolondo, noma izakhiwo ze-ammine ukuze kufihlwe imali kubaphathi bentela.
  • Ukubuyisela okungamanga ngemivuzo eboshiwe: Ukungenisa izinxephezelo ze-W-2 owenziwe noma 1099 ukusho izinxephezelo ezingaboshelwanga ngokomthetho.
  • [[[QL:0] Ukubika into noma uhlobo lweholo: ngokuqamba amanga izindleko zomuntu siqu njengezindleko zebhizinisi noma ukubika inzuzo njengenzuzo enkulu yokukhokha intela ephansi.

Ukukhwabanisa intela kuyicala lobugebengu elingaphumela ezijezisweni ezinzima, kuhlanganise nokuboshwa. Kuhambisana nezijeziso zomphakathi, njengesijeziso sokukhwabanisa esilingana ne 75% yemali ekhokhwa ngokukhwabanisa (bona 26] Umthetho we-U.S. 7663)). Ubufakazi bokukhwabanisa ngentela busebuhulumeni, okumelwe bubonise inhloso engenakungatshazwa.

Kuyini Ukukhishwa Kwentela?

Ukugwema intela kuyisinyathelo esibanzi esichaza esemthethweni sokungakhokhi izintela ezikweletwayo. Nakuba ukukhwabanisa ngentela kuwuhlobo lokubalekela, akuyona yonke intengo ehambisana nokukhohlisa. Incazelo engokomthetho yokubalekela intela ihlanganiswe kumzamo wamabomu [[FLT:] 26] U.S. umthetho 7601, okwenza kube ukuzama ngamabomu ukugwema noma ukunqoba noma imuphi umthelo obekwe yi-Oral Revolution Codentine. Isihluthulelo zihlanganisa umzamo wezelele nokuvala intela.

Ngokuvamile abantu babalekela intela ngezenzo ezinjengezithi:

  • Ukukhomba ukubuyisela intela: Ukungabekeli ibuyelo ngisho noma iholo lidlula umnyango we-past.
  • [ Ukuzindela ukubika iholo elikhokhelwayo: Ukushiya imali, intengo, imali ethathelwayo, noma iholo elingekho emthethweni.
  • Ngaphansi kokubika iholo ngaphandle kokuqamba amanga okusebenzayo: kumane kungahlanganisi umsebenzi oweceleni ngoba umkhokhi wentela akagcini amarekhodi.
  • Ifaka izilinganiso zemali yebhizinisi: ngokungagwemi imikhondo yogesi ukufihla inzuzo ku-IRS.
  • [[[UMTL:0] impahla ephihlizayo ukuze kugwenywe ukuqoqwa: Ukuhambisa imali noma impahla ukuze kuvinjelwe i-IRS ekuyibekeni noma ukuyithumba.

Phawula ukuthi umehluko obalulekile noma amaphutha angacatshangelwanga awakona ukubalekela intela. Uhulumeni kumelwe abonise ukuthi umkhokhi wentela wenza ngamabomu (ngoba wayazi umsebenzi ongokomthetho futhi ngamabomu wakhetha ukungawuthobeli. Lomehluko ubalulekile ekuhlukaniseni ukuziphatha okungathandi, okungaphumela kuphela ekujezisweni kwesizwe nesithakazelo.

Umehluko Oyinhloko Phakathi Kokukhwabanisa Intela Nokuxosha Intela

Itafula elingezansi liqokomisa ukuhlukanisa okuyinhloko; nokho, ngenxa yokuthi sisebenzisa umbhalo we - HTML kuphela, umehluko uyafingqwa ezigabeni ezingezansi.

Ama - “rea ” Nezinduna

Ukukhwabanisa intela njalo kudinga [ injongo eqondile yokukhohlisa]. Umkhokhi wentela azi ukunikeza amaqiniso angamanga kuyi-IRS. Ukubalekela intela kudinga [ ngokuthanda ukuzama ukugwema umsebenzi owaziwayo ongokomthetho [, ongase uhlanganise ukukhohlisa kodwa futhi ufezwe ngokushiyeka okulula noma ngokuhluleka ukwenza (njengoba ungakwenzi ukubuya konke). Ngokwezenzo, amaqiniso afana angayisekela izikhalazo zobuqaba nezingalalelwa zombili nokubalekela, kodwa abashushishi ngokuvamile bakhetha ukumangalelwa okuhambisana nobufakazi obungcono kakhulu.

Indlela Lesi Sinyathelo Esisebenza Ngayo

Ukukhwabanisa kwentela kuhilela ukuchasa okuqinisekisiwe : inkulumo engamanga ekubuyeni, ibhukwana eliqanjiwe, noma icebo lamabomu lokudukisa. Ukugwema intela kungaba yize, njengokumane ungethembi ukukhokha imali noma ukungayibuyiseli. Nokho, uhulumeni uyaqhubeka evuma ukubamba (umz., ukuvala ukubuya okuyiphutha kuyisenzo; futhi akusona isenzo sokulahla).

3. Ukulahlwa Ngokomthetho

Zombili lezi zigwebo zingaphansi komthetho kahulumeni waseU.S., kodwa izijeziso eziphelele ziyahlukahluka:

  • Ukweqa (26 U.S.C. 7601):[ Ngeminyaka emihlanu ejele, amafa afinyelela ku-R250 000 (R180 000) enkampanini), kanye nezindleko zokushushiswa.
  • Ukukhohlisa / izisho ezingamanga (26 76 C.U. 726):[ Ngeminyaka emithathu ejele, amafa afinyelela ku-R340 000 (R180 000) ezinhlanganweni), kanye nezindleko zokushushiswa.
  • [[[ISIKHILO:0] Isijeziso sobuFraud (i-civil, 26 U.S.C. . . . . . 6663): Isijeziso esengeziwe semali ehholwayo ephansi engu-75% ngenxa yokukhwabanisa.

Eqinisweni, abamangalelwa abaningi babhekana namacala amaningi (kokubili ukukhwabanisa nokugwema), futhi izinkantolo zingakhipha izigwebo ezivumelanayo noma ezilandelanayo.

Umthwalo Wobufakazi

Kukhokha intela ekhokhiwe yizigebengu, uhulumeni kumelwe abonise ngaphandle kokungabaza okunengqondo [ ukuthi umkhokhi wentela wayenenhloso eqondile yokukhohlisa. Ukuze abalekele ukukhokha intela, uhulumeni kumelwe abonise ngaphandle kokungabaza okunengqondo ukuthi umkhokhi wentela wazama ngamabomu ukugwema intela. Emacala okukhwabanisa abantu, umthwalo uphansi: i-IRS ingakhipha isigwebo sokukhwaba ngobufakazi obuqashelwe kusengaphambili (cishe kungabi njalo).

Imiphumela Engokomthetho Nezigwebo: Lokho Abakhokhi Bentela Ababhekene Nakho

Imiphumela yokukhwabanisa ngentela noma yokugwema ingaphezu kwentela ekweletwayo.

Ukujeziswa Kwesigebengu

Njengoba kuphawuliwe, kokubili ukukhohlisa nokugwema kuyizenzo ezicatshangelweyo ezingaphumela esikhathini sokuboshwa. UMnyango weSikhungo seThrost Division wase-U.U.S. uqungamela lamacala ngonya, ikakhulukazi lapho kuhileleke amasu ayinkimbinkimbi. Izinkolelo eziphakeme zivame ukuphumela ezigwetshweni zeminyaka eminingana, kanye nenkokhelo enkulu kanye neziqondiso zokukhokhwa.

Isigwebo Sezakhamuzi

  • [[Umthetho:0] Isijeziso: 75% yemali ekhokhwa ngokukhwabanisa (Code 7663).
  • [[IFALT:0] Isijeziso sokuya-ku-hele: isihlanu% sentela engakhokhelwa ngenyanga, ukufinyelela ku-25%.
  • [[IFALT:0] Isijeziso sokukhokha: 0.5% ngenyanga, kufinyelela ku 25%.
  • Isijeziso esihlobene nokungatholi mvume:[ 20% ngenxa yokunganaki noma ukubekwa phansi okukhulu.
  • Inzalo itholakala ngemali yonke engakhokhelwa kusukela ngosuku olufanele lokubuya kuze kube yilapho kukhokhelwa. Isilinganiso sibekwa ngokwengxenye yesine ye-IRS.

Eminye Imiphumela Ejabulisayo

Ngaphandle kwezijeziso eziqondile, ukukhokhwa kwentela okubangelwa ubugebengu kungaphumela kokuthi:

  • Ukulahlekelwa izincwadi zobuchwepheshe (isib., CPAs, abameli, amanxusa ezindawo).
  • Ukungakholeki kwezivumelwano zikahulumeni noma ukuphepha.
  • Ukukuthola kunzima ukuboleka imali, ukuthenga ngesikweletu noma umsebenzi.
  • Umonakalo owenziwe ngedumela nokuchayeka emphakathini.
  • Abantu abangebona abahlala ezindaweni ezikude babengase badingiswe.

Izibonelo Zangempela Zezwe Zokukhwabanisa Intela Nokugwema Intela

Ukuqonda indlela le mithetho esebenza ngayo kungawucacisa umehluko.

Ukuxoshwa Kwentela: Umkhosi Wase - Alcom

Icala lentela elidume kakhulu yilelo le-Chicagoster Al Capone. Ngo-1931, uCapone waboshwa hhayi ngenxa yobugebengu bakhe obunobudlova kodwa ngenxa [[FLT: 0] ngokuqiniseka ezama ukugwema izintela zeholo [ ezinzuzoni zakhe ezingekho emthethweni zokugembula nezotshwala. Icala laveza ukuthi uhulumeni angaphishekela ukubalekela ukukhokha intela ngisho nalapho iholo elingaphansi livela emithonjeni engekho emthethweni. Icala likaCapone lalisekelwe ebufakazini bokuthi uhlulekile ukubuyisela futhi unemali efihliwe ngenendaweni yezokuxhumana.

Ukukhwabanisa Intela: Uwesley Wagnipe

Umdlali wemidlalo uWesley Snipes waboshwa ngo-2008 kumacala amathathu [amacala amathathu] okuhluleka ngokuthanda ukubhala intela ekhokhelwayo kahulumeni, ewukubalekela intela, kodwa futhi wabhekana namacala ahlobene nokuqamba amanga. Icala lalihlanganisa icebo eliyinkimbinkimbi elakhuthazwa ababhikishi bentela abaphikisa ukuthi intela ayikho ngokwezifektha. I-Snipes yagwetshwa izinyanga ezingu-36 ejele. Uhulumeni wafakazela ukuthi wayefihla iholo lakhe futhi wagwema ngamabomu.

Ukukhwabanisa Intela: UPawulu Umbangi

Usihlalo wemikhankaso kaTrump uPaul Manafort waboshwa ngo-2018 kunezilinganiso eziningi ezihlanganisa ukukhwabanisa intela nokukhwabanisa ebhange. UMamafort wayefihle izigidi zamaRandi kuma-intellion angekho ogwini futhi wanikeza ukwaziswa okungamanga kuma-IRS. icala lakhe libonisa indlela ukuqamba amanga [ okungagunyaziwe [flud]] (flud) okungahlala ngayo ngokubalekela ukukhokha izintela.

Ukukhwabanisa Komphakathi

Ngisho noma ingekho inkantolo ewubugebengu, i - IRS ivame ukubheka isigwebo sokukhwabanisa sezakhamuzi ezingu - 75% ngentela ekhokha intela engabikwa kahle noma entengo engaphezulu kweyamazwe.

Indlela Iziphathimandla Zentela Ezikugwema Ngayo Ukuphamba Intela Nokuxoshwa Kwazo

Ukuqonda lezi zindlela kungasiza abakhokhi bentela baqonde ingozi yokuzama ukukhohlisa noma ukubalekela ukukhokha.

Izinhlelo Ezifanelana Ngokuzenzakalelayo

I-IRS ithola ukwaziswa okubuyileyo − W-2s, 1099, K-1(s) ukusuka kubaqashi, izinhlangano zezimali, nabanye abakhokheli. Izimiso zayo ezikhokhelwayo ziqhathanisa iholo elibikwe ngokwenani elibhalwe kumafaksi entela. I-disrepancies iqala isaziso esizenzekelayo noma ukubhaliswa kwemali okuningi.

Ukuhlaziya Imininingwane Nemisebenzi Enzima (DIF)

I-IRS isebenzisa izilinganiso zezibalo (i-Disriminant Function System) ukuze ibhale imbuyekezo yentela ngokwephutha. Ukubuya ngamanani aphezulu e-DIF kukhethelwe ukuhlola. Izindlela zamaflagi e-computer njengenani eliphakeme elihambisana neholo, izinhlelo ezilahlekile, noma izikweletu ezingavamile.

3. Amacebiso Okuphehla Iphunga

I-IRS Whistlever ivuza abantu abanikeza ukwaziswa okuholela ekuqoqweni kwentela engakhokhelwa. Amacebiso avela kuzisebenzi ezinganelisekile, abantu ababeshade nabo, noma abantu asebenza nabo ebhizinisini ngokuvamile aholela ekuhlolweni nasekuhlolweni. Abacuphi bemicu bangathola imali efinyelela ku-30% yemali eqoqiwe.

Izincwadi Eziphathelene Nezinto Eziphilayo

Uma indlela yokuphila yomkhokhi wentela ibonakala ingqubuzana neholo elibikwayo [1] umz., imoto yokunethezeka, uhambo olubizayo, noma izinto ezibalulekile ezinemali encane ebikwayo." I-IRS ingaqala ukuhlolwa kwenani elikhulu noma “ukuhlolwa kokuphila.” Lendlela iphumelela kakhulu emabhizinisini asekelwe emali.

5. Ukubika Indaba Yakwamanye Amazwe

I-Akhawunti ye-Akhawunti Yomphakathi Wezwe Linye i-Fortiance Committee (FATCA) idinga izinhlangano zezimali zakwamanye amazwe ukuba zibike abanikazi be-akhawunti yase-U.S. futhi ngaphezu kwalokho, abakhokhi bentela kumelwe bafake ama-FBARs (FEN form 114) ama-akhawunti akwamanye amazwe angaphezu kuka-R1 000. Ukuhluleka ukubika lezi zinhlalo kungaholela ekujezisweni komphakathi nasemacaleni obugebengu.

Imithwalo Yemfanelo Yabakhokhi Bentela: Indlela Yokuhlala Ubambisana

Abakhokhi bentela banesibopho esingokomthetho sokubhala intela enembile futhi bakhokhe intela efanelekile. Ukungazi umthetho akuvamile ukuba yisivikelo. Nazi izinyathelo eziqinile zokugwema ukweqa umkhawulo osuka ephutheni uye ekukhwabaniseni noma ekugwemeni.

Ukulondoloza Umlando Onemizwa Engcolile

Gcina amalithi, izitatimende zebhange, ama-inlaysi, ama-alamu, nanoma yiziphi izikweleti ezisekela ukushintshwa noma ukukweleta. Amarekhodi anembile awakusizi nje kuphela ukuba ubhale kahle kodwa futhi anikeze ubufakazi bokholo oluhle uma i-IRS ibuza ukubuyisa.

Funa Isiqondiso Sochwepheshe

Ezimweni ezinzima − njengokuba nebhizinisi, ukuthola imali kwamanye amazwe, noma ukutshala imali ($_CPA) uchwepheshe wezentela ofanelekayo. I - CPA, inxusa elibhalisile, noma ummeli wentela kungasiza ekuhleleni izivumelwano ngokusemthethweni futhi kuqinisekise ukuvunyelwa kwemithetho.

Bika Yonke Inzuzo

Ungayishiyi imali ekhokhwayo, imali eshintshwayo, noma igeji elilodwa. Ngisho nemali encane inezela, futhi i-IRS ivame ukuthola iholo elingabikwanga ngemitapo yesithathu. Uma uthola iholo elingu-1099 okholelwa ukuthi alikho intela, usengabika futhi uthathe ukulungiswa okungahleliwe.

Thembeka Ngezithunzi

Iminikelo yokupha, izindleko zebhizinisi, noma izindleko zezokwelapha kuyisici esivamile sokukhwabanisa. Uma ungaqiniseki ukuthi intengo ethile incishisiwe, ushiye uqaphele noma ubuze uchwepheshe.

Sebenzisa Imfijoli Yokuzithandela Lapho Udinga

If you discover that you have made an error on a previously filed return—especially if it involves unreported income or improper deductions—consider using the IRS Voluntary Disclosure Program. This program allows taxpayers to come forward before they are under investigation, potentially avoiding criminal prosecution and reducing penalties.

Indima Yezazi Zentela Ekuvimbeleni Ukukhwabanisa

Abafuyi bentela, ama - CPA nabameli abasingatha izindaba zentela banemithwalo yemfanelo ebalulekile.

Izibopho Ezingokomthetho

Imithetho yoMnyango wobuTshaba engama-30 (izimiso zobuTreasury) ibusa umkhuba phambi kwezikhulu zentela ye-IRS ayikwazi ukulungiselela ibuyelo abalaziyo elinokwaziswa okungamanga, ngisho nasesicelweni sekhasimende. Kumelwe benze umzamo ofanele wokuthola ukunemba kwezithombe.

Izindleko Zokulungisa

Abapheki bentela abakhipha ngamabomu noma ngamabomu isigwebo sentela sekhasimende ngaphansi kuka - 26 C.C. 6694, kuhlanganise nenkokhelo efinyelela ku - R2 500 ngenkokhelo ngayinye (noma inkokhelo enkulu ehlawulwayo engu - R1 500 noma 75%) yokuziphatha kwamabomu noma ngokunganaki. Izaphula - mthetho eziphindaphindwayo zingase zivinjelwe ekusebenziseni.

Imfundo yeklayenti

Ochwepheshe kufanele bafundise amakhasimende ngomehluko phakathi kokuhlela intela engokomthetho (okunciphisa intela esemthethweni) nokubalekela okungekho emthethweni.

Isiphetho

Ukukhwabanisa ngentela nokugwema intela kuyicala elingathi sína elinezincazelo ezidilivaniwe kodwa ezihlukene ezingokomthetho. Ukukhwabanisa kudinga ukukhohlisa ngamabomu ngezinkulumo noma ngezincwadi zamanga, kuyilapho ukugwema kuhilela ukwehluleka ngamabomu ukukhokha izintela okukweletwayo (ngokuvamile ngokunganaki). Kokubili kunezijeziso zobugebengu nezingosi ezingaqeda ukuqina kwemali yomkhokhi wentela, idumela, nenkululeko.

Isivikelo esingcono kakhulu siwukulalela imvume: gcina amarekhodi anembile, ubike yonke iholo, ufune intela esemthethweni kuphela, futhi uthintane nochwepheshe oqeqeshiwe uma ungaqiniseki. Ngokuqonda imithwalo yemfanelo ehambisana nentela, abantu ngabanye namabhizinisi bangagwema izingibe eziholela ekukhokheleni isigwebo, ukuqulwa, ukuquliswa. Hlala unolwazi, hlala uthembekile, futhi ungalokothi uthathe ukufinyelela kweziphathimandla zentela ekuqapheleni ukuthi akulingani.