Dzidza Pamusoro Pemaviri Kubatanidzwa mune Bhizinesi

Zvinhu zvakabatanidzwa uye kusaita mabasa ekurasikirwa kwemabasa zvakagadzirwa ne IRS kuchengetedza varidzi vebhizimisi vasingashande zuva nezuva mubhizinesi kubva pakubhadhara kubva kurasikirwa kwemitero. Tichatarisa maitiro ekubatanidzwa kwebhizimisi wemabhizimisi kunotsanangurira gore rebhizimisi uye zvakare kusina kodzero yemuridzi wekutora kubhadhara kwebhizimisi kurasikirwa mugore iroro.

Nyaya Kubatanidzwa Bhizinesi

I IRS yakasarudza kuti munhu wepanyama anobatanidzwa mune zvebhizimisi kana iye achitora chikamu pane "nguva dzose, inoenderera uye inokosha." Kana zvakasarudzwa kuti munhu aite chimwe chinhu haasi chinhu, haagoni kukwevera kurasikirwa kusvika pamwero wakafanana nemuridzi webhizimisi uyo anoita zvinhu zvine chokuita nebhizimisi.

Kunyanya Kuverenga Kushanda Kunogadziriswa

Nyaya yekubatanidzwa inogadzirirwa gore negore. I IRS ine mimwe miedzo minomwe yekuona kubatanidzwa kwezvinhu:

1. Mutero anoshanda maawa 500 kana kupfuura mukati megore mubasa racho.
2. Muteresi anobata basa rose mubasa racho.
3. Mubhadhari anobata maawa anopfuura zana mubasa mukati megore uye hakuna mumwe munhu anoshanda kupfuura mutero.
4. Basa iri basa rinokosha (SPA), uye nhamba yeSPAs iyo mubhadhadzi anoshandisa maawa 100 kusvika ku500 kupfuura maawa 500 pagore.
5. Mubhadhari wekunyama akabatanidzwa mubasa mune chero ipi zvayo ye5 yemakore gumi asati apfuura.
6. Basa iri basa romunhu oga uye mubhadhadzi wekunyama akabatanidzwa mubasa iro mune chero makore matatu apfuura.
7. Kubva pane zvese zviripo uye mamiriro ezvinhu, muteresi anobatanidzwa mubasa iri rinogara riripo, rinopfuurira, uye rinokosha mukati megore iroro. Zvisinei, iyi muedzo inoshanda chete kana muteresi achishanda kwemaawa mashoma zana mubasa racho, hakuna mumwe munhu anoshanda maawa akawanda kupfuura muteresi mubasa racho, uye hapana mumwe munhu anogamuchira mubhadharo wekutarisira basa racho.

Muenzaniso Wezvinhu Kuita Kuda

Joe naSally Cotler vari murume nemudzimai avo vari nhengo (vadzidzisi) ve LLC . Mumwe nomumwe wavo ane uwandu hwehuwandu hwe50%. Sally unoita huwandu hwebasa iri mubhizinesi; Joe anopa mazano uye mazano, uye nguva nenguva anobatsira pakugadzirisa zvinhu.

Haashandi maawa anopfuura zana pagore, saka haasi kuita zvekuita mubhizinesi.

Chikonzero nei Kubatirana Kwezvinhu Kukosha Kwemitero

Kusarudza kana muridzi webhizimisi achibatanidzwa mumabasa ezuva nezuva ebhizimisi inobata muridzi wemitero. Muridzi wemitero inoshandiswa kunyanya kana bhizinesi riine kurasikirwa mune rimwe gore rimwe chete. Kunyanya, maRS emararamiro ekurasikirwa kune muridzi wemabhizimisi uyo haatombobatanidzi mubhizinesi se "basa risina kurasikirwa."

Kana bhizinesi rebhizimisi rinobatanidzwa mune bhizinesi, uye bhizinesi riine kurasikirwa, muridzi anogona kutora chikwereti chakakwana chekurasikirwa kwake pamutero wemunhu pachake. Kana muridzi wacho asingabatanidzi chinhu uye bhizinesi riine kurasikirwa, kurasikirwa kwemuenzi kunogumira kuwandu hwekuwana.

• Muenzaniso: Joe nebasa raSally Cotter rine kurasika kwe $ 10 000 pagore. Havana mari kune imwe kunze kwebhizimisi. Sangano ravo rekushanda LLC rinoparadzanisa zvikwereti uye kurasikirwa zvakaenzana. Sezvo Sally achinyatsopindira mubhizinesi, anokwanisa kubhadhara mari yakazara $ 5,000 yezvarasikirwa. Asi sezvo Joe asina kuita zvekunyama, haakwanisi kutora chikamu chemari yake ye $ 5,000 nokuti kwakanga kusina mari yekugadzirisa kurasikirwa.

• A Inonzwisisika: Kutsunga kwe "kutora zvinhu," uye mitemo yekuita basa yakaoma. Ichi chinyorwa uye zvimwe zviri pawebsite ino hazvifananidzi kuve mazano emitero. Kana iwe uchifunga kusakosha kwekubatanidzwa kwezvinhu kunogona kunge iri nyaya mubhizinesi rako, tarisa nemubhadhari wako wezvemitero . Ichi chinyorwa ne IRS pane Passive Activity Kurasika chinosanganisira mamwe mashoko panyaya iyi.