Maitiro Akaremara Kuwanika Mutero Wekwereti Kwemabhizimisi
Sezvo mutengo wekugadzirisa nzvimbo idzi kune bhizinesi rako kunogona kudhura, IRS inobvumira mabhizimisi maduku kuti atore chikamu chemari yeimba yaunotenga uye kuvandudzwa kwaunoita nokuda kwechinangwa ichi. Kubviswa kwacho, munyaya iyi, iko chaizvoizvo chikwereti chemitero ye50% yemari yakagamuchirwa yekushandisa mari yakakodzera.
Mukuwedzera kune chikwereti chemutero, iwe unogonawo kukodzera kubhadhara mutero kune mari yekubvisa zvipingamupinyi zvekuwana.
Hezvino zvinhu zvakasiyana-siyana zvinofanira kutarisirwa usati watanga uye utenge zvishandiso kana shanduko yekuvaka:
Iko Bhizimisi Rangu Duku Rinokodzera Kubhadhara Mutero?
Kutanga, iwe uchada kuziva kana bhizinesi rako rekodzero rakakwanisa kuwana chikwereti. Nokuda kwechikonzero chechikwereti ichi, IRS inotaura kuti bhizimisi duku rakakodzera rinofanira kunge rine mari yakakura (zvishoma zvadzo uye zvipo) zvisingasviki $ 1 mamiriyoni kune gore rakapfuura, kana risina vanopfuura 30 vashandi venguva yakazara.
Ndeapi Mhando dzeMavandudziro Akafukidzwa?
Chechipiri, tarisa mhando dzekuvandudza kwawakaita kana kuti unoda kuita kuti uwedzere kuwanikwa kwevane hurema. Iwe unogona kugamuchira chikwereti chemutero nokuda kwekuvandudzirwa kwebhizimisi rako rinobvisa zvipingamupinyi, sekuita gonhi remukova wekuvhara, uye nokuda kwezvishandiso zvitsva kana kuti zvishandurwe kuti zvibatsire vakaremara.
Iwe unogonawo kukodzera kubhadhara chikwereti kune vashanduri (kune mushandi anoshaya kunzwa, somuenzaniso) kana nzira dzekubatsira mushandi asingaoneki kuona zviri nani.
Aya marudzi ekuvandudza anokodzera kubhadhara mutero:
- Kubvisa zvipingamupinyi zvinodzivirira bhizinesi kubva pakuwanika kana kushandiswa nevanhu vane hurema;
- Kupa vaturikiri vakakodzera kana dzimwe nzira dzokugadzira zvinyorwa zvehurukuro zvinowanika kune vanonzwa vasina simba;
- Kupa vaverengi vakakodzera, magwaro akanyorwa, uye dzimwe nzira dzekuita zvinhu zvinowanikwa zviripo kuvanhu vane maziso anooneka; kana
- Kutenga kana kugadzirisa midziyo kana zvigadzirwa zvevanhu vane hurema.
Chii chinonzi Bharrier Removal Tax deduction?
IRS inewo Architectural Barrier Removal Tax Kuchengeta kuti ikurudzire kubviswa kwezvipingamupinyi zvekufamba kune vakwegura uye vakwegura. Iwe unogona kutora kusvika ku $ 15,000 pagore kuti uwane mari yakakodzera. Icho chikomborero chikuru nokuti kazhinji izvi zvinodhura zvinofanira kuve zvakatorwa ( zvakaderedzwa kwemakore akawanda), uye kubviswa uku kunokubvumira kuti utore mari yegore rokutanga.
Iwe unogona kutora zvose zvakagadziriswa kuwana rusheni chekwereti uye kubviswa kwetabhenji yekubvisa mutero mugore rimwe chete kana mari inosangana nezvinodiwa zvezvikamu zviviri. Nzira yekudzivirira kuderedza kuderedza inoita musiyano pakati pemutengo mukuru wemutero uye mari yawakashandisa.
Saka, somuenzaniso, kana iwe ukashandisa $ 15,000 pakubvisa zvipingamupinyi panzvimbo yako yebhizimisi, unogona kuda $ 10 000 mukwereti yemutero uye imwe $ 5,000 mumutengo wokubvisa mutero.
Verenga iyi chikamu cheRS Publication 535 - Mazhizimisi emabhizimisi, kuti uwane zvakawanda nezvezvinodiwa zvekubhadhara mutero.
Ndingawana Mutero Wakawanda Sei?
Saka iwe wakatsunga kuti bhizimisi rako rinofanirwa uye kuti mhando dzekuvandudza dzinokodzero yekwereti yemutero. Iwe unogona kutora chikwereti chemitero ye50 muzana yemari yakakodzera yekushandiswa (yakataurwa pamusoro apa) kupfuura $ 250 kusvika ku $ 10 000 pagore. Saka mutero wako wekero unogona kuderedzwa kusvika kusvika ku $ 5,000.
Ndinokumbira Sei Kubhadhara Mari?
Iwe unoshanda nokuda kwekuremara kubatikana kwekwereti yekwereti pamutero webhizimisi yako yekudzoka, uchishandisa Form IRS 8826 . Iyo fomu iri nyore kuzadza.
- Pinda mukana wekuwana mari yakakwana yekushandiswa mumutsara 1.
- Kana chikamu chiri paChina 1 chiri pasi pe $ 250, unogona kusimudza mari yacho kusvika $ 250.
- Kana iyo mari inopfuura $ 10 000, iwe unongokodzera $ 10 000.
- Wedzerai mari ($ 10 000 kana kuti pasi) ne50% kuwana mutero wemari yechikwereti.
Pakupedzisira, iwe unopinda chikwereti chechikwereti paFomu 3800, yeGeneral Business Credit fomu, pamwe chete nezvimwe zvikwereti zvemutero zvinoshandiswa nebhizinesi rako.
Yeuka izvi zvinongova kushanda. Iwe unofanirwa kutevera IRS mirayiridzo yekugamuchira idzi zvikwereti zvemitero; iyo IRS inotarisa kuona kuti chikwereti hachina kushungurudzwa. Usatenga chero chinhu kana kuita chero chinotarisira kuwana chikwereti chemutero usina kutarisa kutanga neCPA yako kana muteresi wemutero.
Kuti uwane mamwe mashoko pamusoro pekwereti iyi yemutero, ona Fomu IRS 8826, fomu yekushandira yehurema hwekukwanisa kubhadhara mitero.