Dhauriro yehofisi yekumba inotarwa zvichienderana nehuwandu hwebasa rebasa kunzvimbo yese yeimba. Mvumo yekubvisa mari yepaimba yeimba inopesana zvichienderana nokuti mubhadhari munhu anozvishanda kana mushandi.
Muzviitiko zvose izvi, hofisi yeimba inofanira kushandiswa nguva dzose uye yega nekuda kwebhizimisi. Vanhu vanozvipira vanogona kutora mari yavo yehofisi yepaimba pamusana pekuita basa ravo pachavo, zvichidaro vachideredza mitero yavo yekusambira uye mutero wekuzvitsvaga.
Vashandi vanoshanda kubva kumusha vanogona kutora kukodhwa kwehofisi yeimba kana kushanda kubva kumusha ndekushandiswa kwevanoshandira. Vashandi vanodzinga hofisi yeimba yavo sechikamu chekubviswa kwebhadharo yebhizimisi yebasa, izvo zvinogona kuderedza mitero yemari.
Mvumo yekugadziriswa kweHome Office Kuchengetedzwa
Kuti ave akakodzera kubhadhara mari yepahofisi yepamusha, munhu anofanira kushandisa chikamu chekugara kwake chete nguva dzose mune imwe yenzira dzinotevera:
- senzvimbo huru yebhizimisi chero ipi zvayo yebhizimisi kana bhizinesi,
- senzvimbo yebhizimisi inoshandiswa nevarwere, vatengi, kana vatengi mumusangano kana kutarisana nemunhu anenge aripo mutero mune imwe nguva yebhizimisi rake kana bhizinesi, kana kuti
- mune imwe nzvimbo yakasiyana yakasanamatirwa neimba, nzvimbo inoshandiswa maererano nekutengeserana kwemunhu kana bhizinesi. (Internal Revenue Code chikamu 280A (c).)
Mukuwedzera, vashandi vane chikwata chechina chekusangana: kushandiswa kwebhizimisi chete kwehofisi yeimba kunofanira kunge kuri nyore kweanoshandira (Internal Revenue Code chikamu 280A (c)) uye kwete "yakakodzera uye inobatsira" (Publication 587).
Kunyange zvazvo kushanda kubva kumba kunogona kunge kwakakodzera uye kunobatsira kumushandi, kushanda kubva kumba kunofanira kunge kuri mukana wevashandi kuitira kuti uve mutero unotsvaga.
"Terevhiyuta inotarisirwa kushanda pamba inogutsa mushandi wekuedza," inodaro vatori veJK Lasser's Your Income Tax (mapeji 410-411, 2013 edition), "asi kana mushandi akakumbira telecommuting uye ari mubhadharo ari pahofisi nzvimbo inowanika, iyo IRS inogona kukakavara, ichidzivisa zvinhu zvisingawanzoitiki, kuti hofisi yeimba ndeyekushanda kwevashandi uye kwete kwekushandira kwevashandi.I IRS haina kupa mirayiridzo yakanangana yevaterevhizheni. "
Icho Chisinganyanyi kushandisa Chinhu
Kushandisa kusinganzwisisi kunoreva kuti nzvimbo yekumba yehofisi inoshandiswa chete nekuda kwebhizimisi uye kwete yezvinangwa zvega. Mukuparidzirwa 587, IRS inotsanangura kuti:
"Kuti uwane pasi pekushandiswa kwekushandisa chete, unofanira kushandisa imwe nzvimbo yeimba yako chete nokuda kwebhizimisi rako kana bhizinesi.Nzvimbo inoshandiswa kune bhizimusi inogona kuva nzvimbo kana imwe nzvimbo yakasiyana-siyana inozivikanwa.Nzvimbo haifaniri kuiswa pachena ne kugoverwa zvachose.
"Iwe haugoni kuita zvinoshandiswa pamusangano unoshandiswa chete kana iwe ukashandisa nzvimbo inobvunzwa mubhizinesi uye nechinangwa chako pachako."
Pane zvipfeko zviviri kune imwe chete yekuedza test:
1. Chikamu cheMusha Chinoshandiswa Kuchengetedzwa kweZvinyorwa kana Zvigadzirwa Zvimwe
Kana munhu achishandisa chikamu chekugara kwake kuchengeta zvinyorwa kana sampuli yemuchina, nzvimbo yekuchengetedza inogona kuiswa mubhuku rekutswa kwehofisi pasina imba iyo inoda kusangana chete nekuedza kwekuedzwa. Kuti abvise nzvimbo yekuchengetedza, munhu wacho anofanira kusangana zvose zvishanu zvinotevera:
- "Iwe unotengesa zvigadzirwa pazvinhu zvakawanda kana zvekutengeserana sebhizimisi rako kana bhizinesi.
- "Iwe unochengetedza zvinyorwa kana shanduro muimba yako kuti ishandiswe mubhizimusi rako kana bhizinesi.
- "Imba yako ndiyo chete yakagadzirirwa nzvimbo yebhizimisi rako kana bhizinesi.
- "Iwe unoshandisa nzvimbo yekuchengetedza nguva dzose.
- "Nzvimbo yaunoshandisa nzvimbo yakasiyana inozivikanwa yakakodzera yekuchengetedza." (Publication 587, IRS.gov)
Mutemo uyu unoratidzika zvakakosha kune vanhu vanotengesa zvigadzirwa nematengesheni kana kutengeswa, pamisika yemiti kana mumigwagwa yemugwagwa, nevamwe vatengesi kana vatengesi vese vasina zvivako zvakasiyana kana kuti mari yekuchengetedza zvinyorwa. IRS inotsanangura muChechi Chaizvo 2007-23:
"[A] vatengesi nevatengesi vanotengesa vanogona kuenzanisa kuderedzwa kwavo kusvika pamari yezvakabhadharwa munzvimbo inogara iyo inoshandiswa nguva dzose (haifaniri kunge iri chete) kuchengetedza kuverenga uye / kana michina michina kana nzvimbo iyo chete yakagadzirirwa nzvimbo yekutengesa kana kutengeserana kwebhizimisi kana yekutengeserana kwebhizimisi. "
I IRS inopa muenzaniso unotevera weiyi kunze kwekushandisa kushandiswa chete muBhuku 587:
"Imba yako ndiyo chete yakagadzirirwa nzvimbo yebhizimisi rako rekutengesa magetsi" pazvinhu zvekutengesa. "Nguva dzose iwe unoshandisa hafu yeimba yako yekuchengetera kuchengetwa kwekutsvaga uye zvigadzirwa zvemiti. Dzimwe nguva unoshandisa nzvimbo yacho pachako. inotorwa kunyange zvazvo usingashandisi chikamu ichi chemuzinda wako webhizimisi chete. "
2. Chikamu cheMusha Chinoshandiswa seSekuchengetwa Kwemazuva
Kana munhu achishanda basa rekuchengetedza zuva kubva mumusha wavo, nzvimbo inoshandiswa zvekuchengetedza zuva inogona kushandiswa mushure mekushanda kwekushandisa iwe pachako. Kuti ugone kugara mumamiriro ezvinhu aya, vashandi vekuchengetedzwa kwezuva vanobvumirwa kubvisa mari yeimba yekumba kunyange kana nzvimbo isingashandiswi chete nebhizimisi.
Mukuparidzirwa 587, IRS inotsanangura kuti:
"Kana ukashandisa nzvimbo mumba mako nguva dzose yekupa zuvacare, iwe unogona kukwanisa kubhadhara chikamu ichocho cheimba yako kunyange kana iwe ukashandisa nzvimbo imwe chete yekuti urege kuita zvematongerwo enyika. mutongi, unofanira kusangana zvose zviri zviviri zvinotevera.
- "Iwe unofanira kunge uri mubhizimusi kana bhizinesi rekupa zuva kuchengetedza vana, vanhu vane makore 65 kana kupfuura, kana vanhu vane muviri kana mupfungwa vasingagoni kuzvitarisira ivo pachavo.
- "Iwe unofanira kunge wakanyorera, wakabvumirwa, kana kuti usabhadharwa kuva nechikwata, chiziviso, kubhadhara, kana kugamuchirwa sekuchengetwa kwemasikati kana semhuri kana yeboka rekuchengeta zuva pasi pemutemo wehurumende. yakarambwa kana reisense yako kana imwe mvumo yakabviswa. " (Onawo, Internal Revenue Code chikamu 280A (c) (4).)
Vashandi vekuchengetedzwa kwemasikati vanoverenga mabhizimusi avo ekushandisa kwebhizimisi kwekutswa kwehofisi yeimba paFomu 8829, mitsara 4 kusvika ku7.
Zvinoshandiswa Nguva Dzose
Kushandisa nguva dzose kunoreva kuti nzvimbo yekumba yehofisi inoshandiswa nguva dzose nekuda kwebhizimisi, kwete pane zvishoma kana dzimwe nguva.
"Kuti uwane pasi pekushandiswa kwekushandisa nguva dzose, unofanirwa kushandisa imwe nzvimbo yeimba yako yebhizimisi nguva dzose.Kushandiswa kwebhizinesi kana kuti dzimwe nguva kushandiswa kwebhizimisi hakusi kushandiswa nguva dzose.Unofanirwa kuongorora zvinhu zvose nemamiriro ezvinhu pakuona kana kushandiswa kwako kuri nguva dzose. " (Publication 587, IRS.gov)
Imba yeKunyoreswa Kwekushandira Kwevanhu Vanozvishandira
Kune vanhu vanozvishandira, kuderedzwa kwehofisi yeimba kunoderedza mari yebhizimisi yakakomberedzwa zvichienderana nemutero wemari uye mutero wekuzvitsvaga. Nokudaro, kubviswa kwehofisi yeimba kunobatsira kuderedza zvose mutero wemari uye mutero wekuzvitsvaga.
Iko Kumba Kushandiswa Kwevashandi
Kune vashandi, kuderedzwa kwehofisi yeimba kunotorwa sechikamu chezvinhu zvakasiyana-siyana zvakaderedzwa zvakagadziriswa nezvebhadharo rebasa rebasa. Zvose zvinokonzerwa zvakasiyana-siyana (zvinosanganisira chero mari yepahofisi yeimba) zvakaderedzwa ne2% yemunhu akachinjwa mari yakawanda. Zvasara, mushure mekuderedzwa ne2% zve AGI, ndizvo zvinosanganiswa sekuderedzwa kwakarongwa. Kusunungurwa kwakasiyana-siyana kunogadziriswa nemamwe mashoma emitero (AMT), zvisinei. Saka vashandi vanozviisa pasi pe AMT vachawana kuti vanogamuchira zvishoma kana kuti hapana rubatsiro kubva pakuderedza hofisi yeimba pamwe nemimwe mari inoshandiswa pabasa.
Vashandi vanoshanda kubva kumba vangave vachida kufunga nezvekutsvaga kubhadhara kubva kumushandirwi wavo kune chikamu chekushandisa bhizinesi cheimba yavo. Chero bedzi mubhadhadzi akabhadhara mushandi wekushandisa kweimba yepamba pasi peurongwa hwekuzvidavirira , mushandi achawana kubhadhara mutero kusingabhadhara mari yehofisi yeimba yavo uye mushandirwi achatora kuderedzwa kwemahofisi ehofisi yeimba. Mumamiriro ezvinhu aya, mushandi wacho haazobvumiri mari yepahofisi yepaimba pamutero wavo wekubhadhara, nokuti mari yacho yakanga yatotorazve. Kubhadharwa zvinoita kuti zvikamu zviviri kubva muzana zvekuregererwa kwemari kuwedzerwa muhofisi yeimba kugadziriswe uye kudzivisa kuchinja kwe AMT.
Muenzaniso. Teresa munhu wekutengesa kunze uye uyo waanoshandira haamupi iye chero nzvimbo yehofisi. Teresa anodiwa kuti ashande kubva kumusha kana asingasviki kuzosangana nevatengi. Teresa anoshandisa 12% yemusha wake sehofisi, iyo yaanoshandisa nguva dzose (mazuva mashanu pavhiki, kana asingafambi) uye chete (imba yacho haina kushandiswa pamabasa evanhu). Mubairo waTeresa uri $ 50,000 uye haana imwezve mari uye hapana kugadzirisa kune mari. Kurenda kwaTeresa kuri $ 2,000 pamwedzi, uye haana rimwe rekubhadharwa nehofisi yepaimba. Ngatione kuti kuderedzwa kwehofisi yeimba yake kunoratidzirwa sei, uye kuti chii chinokonzerwa nemitero.
Imba yakabviswa kuhofisi: 12% x $ 24,000 yegore yegore = $ 2,880.
Sezvo ari mushandi, Teresa aizodzinga izvi sechinhu chakasiyana-siyana chakakonzerwa kushandiswa paParamende Yake A. Mitsara yakawanda yeFomu 1040 neChechi A yaizoita saiyi:
Line | Tsanangudzo | Nhamba |
1040 Mhara 7 | Mibairo | 50,000 |
1040 Mutsara 37 | Kugadziriswa Gross Income | 50,000 |
Sch. A Line 21 | Kusagadziriswa mushandi mari | 2,880 |
Sch. Mutsara 26 | Pashoma 2% yegadziriro yakawandisa yemari | -1,000 |
Sch. Mutsara 27 | Deductible chikamu chezvinhu zvakasiyana-siyana zvakabviswa | 1,880 |
Iye zvino ngationei kuti zvinokonzerwa nemitero zvakadini kuna Teresa. Kutanga, tinofanira kuongorora kana zvakakosha kuti Teresa ataure kana kutora kuderedzwa kwakakwana. Kubva pamashoko akaiswa, isu hatizivi. Izvo zvizere zvese zvakaderedzwa naTeresa zvakarongedzwa, kusanganisira chikamu chakakonzerwa chezvikwereti zvakasiyana-siyana, zvakakura kudarika kushandiswa kwaro kwegore? Kana kuti inofanirwa kuti itemize here? Kana zviri izvo, kuitisa kunobereka zviri nani mitsva yemutero kunze kwekutora kuderedza kushandiswa.
Chii chaizova chemutero wekubhadhara kana achizoita? Kubva pane zvatinoziva nezvemari yake, Teresa angangodaro ari mu25% yebhakoni (kushandisa 2014 tax rates). Teresi yepaimba yekumba yakabhadhara $ 1,880 (mushure mokunge 2% yeAAGI chikumbaridzo) inogona kuderedza mari yake yemutero inokwana 1,880 x 25% = $ 470.
Zvimwe, Teresa aigona kutsvaga kubhadhara kubva kumushandi wake. Kana iye waaishandira akabhadhara Teresa $ 2,880 nokuda kwekushandiswa kwebhizimisi reimba yake, iyo $ 2 880 yaizove isina mutero kuna Teresa. Akange asingakwanisi kubvisa mari imwechete yehofisi yepafisi zvakare sechinhu chakasiyana-siyana chakaderedzwa. Muchiitiko ichi chaiye, Teresa anogona kutora kubhadhara hofisi yeimba uye kuderedza mari yake yemutero nemari 470 kana kuti aigona kuwana $ 2 880 mubhadharo dzisina mutero kubva kumushandi wake.
Ndezvipi Zvinodhura Zvingave Zvichinyorwa muHome Office Deduction
Imba yeimba yepamusoro inoshandiswa muzvikamu zvakananga uye zvisina kufanira. Mari inoshandiswa inoshandiswa inotengeswa chete nehofisi yeimba uye inogona kuderedzwa zvakakwana. "Kutungamira mari inobatsira chete chikamu chebhizimisi cheimba yako.Vanosanganisira kupora kana kugadziriswa kunzvimbo chaiyo kana makamuri anoshandiswa mune zvebhizimisi" (Mirayiridzo yeFomu 8829).
Mari dzisina kukwana ndeye mari inoshandiswa kune imwe nzvimbo. "Mari dzisina kukodzera ndeyekuchengetedza uye kushandisa imba yako yose." Vanobetsera zvose bhizinesi uye zvikamu zvemuzinda wako "(Mirayiridzo yeFomu 8829). Mari dzisina kukwana dzakadai sokubhadhara, inshuwarisi, uye zvishandiso zvakaderedzwa zvichienderana nebasa rekushandisa bhizimusi muzana yehofisi yeimba.
Mari inoshandiswa nehofisi yeimba inosanganisira:
- Tenga
- Utilities
- Property insurance
- Kugadzirisa nekugadzirisa
- Kutadza kurasikirwa
- Mortgage interest
- Property tax
- Kuora mwoyo
Bhizimisi-Shandisa Ipoji yeKumba Kuchengetedzwa Kwemahofisi
Kuwanda kwemari yehofisi yeimba inogona kuderedzwa inotsanangurwa nekuongorora kuti zviyero zvakadini nzvimbo yeimba yeimba inofananidzwa neimba yose kana imba. Ichi chikamu chinoshandiswa kutarisa kuti mari yako yakasiyana sei inogona kuderedzwa. IRS inopa zano:
"Kuti uwane bhizinesi rezana, fanisa nekukura kwechikamu cheimba yako yaunoshandisa bhizinesi kumhuri yako yose Shandisa zvikamu zvinokonzera kuti uone chikamu chebhizimisi chemari yekushandisa imba yako yose.
"Iwe unogona kushandisa chero nzira ipi zvayo inonzwisisika kuti uone bhizinesi remazana. Izvi zvinotevera zviviri zvinowanzoshandiswa nzira yekufungidzira muzana.
- "Gurai nzvimbo (urefu hwakawedzerwa nehupamhi) hunoshandiswa mune zvebhizimisi nenzvimbo yose yeimba yako.
- "Kana makamuri mumusha mako ose akaenzana nekukura, iwe unogona kugovana nhamba yemakamuri anoshandiswa kwebhizimisi nehuwandu hwemakamuri mumba mako" (Publication 587).
Somuenzaniso, ngatiti Tom anoshandisa chivako chake chechipiri nguva dzose uye sega ehofisi, uye iyo imba inosvika mamita makumi maviri. Tom's whole house inosvika 1,250 square feet. Tom yebhizimisi-kushandiswa kwemazana ndiyo 150 yakakamurwa ne 1,250, iyo yakaenzana ne12%. Kana Tom achizadzisa zvikodzero zvakanyorwa pamusoro apa, Tom aigona kukonzera 12% yemafambisirwo emakambani asinganzwisisiki ehofisi (zvakadai semari, renter's inshuwarisi, uye zvishandiso). Uyezve, Tom aigona kutora 100% yepahofisi yepamusoro-yepamusoro-soro (yakadai sekugadzirisa yakaoma muhofisi yeimba kana kugadzirisa nzvimbo yehofisi).
Kurambidza paHome Office Kuchenesa
Dhauriro yehofisi yeimba inogumira kumunhu anenge achiwana mari yakawanda kubva kune yebhizimisi kana bhizinesi iyo iyo hofisi yeimba inobatana nayo. Kuda mari yakawanda inowanikwa mari inoshandiswa kubva kune yebhizimisi kana bhizinesi kushandiswa mari inoshandiswa kunze kwekushandiswa kwehofisi yeimba. Chero chero ripi zvaro rekufambiswa kwehofisi yepamusha pamusoro pemiganhu iyi inotungamirirwa mberi kune gore rinotora mutero. Mune mamwe mazwi, hofisi yeimba inogona kuderedza mari yakawanikwa yebhizimisi zhinji pane zero, asi kwete pasi pezinga. Dhauriro yehofisi yeimba haigone kushandiswa kugadzira kurasikirwa kana kuwedzera kurasikirwa.
Kunyanya kunyanya:
"Kana mari yako yakawanda kubva kubhizimisi yako yeimba yako yakaenzana kana kudarika mari yako yose yebhizimisi (kusanganisira depreciation), unogona kutora mari yako yose yebhizimisi inobatanidza kushandiswa kweimba yako.
"Kana mari yako yakawanda kubva kubhizimisi kushandiswa kweimba yako iri pasi pemari yako yose yebhizimisi, kubviswa kwako kwezvikwereti zvekushandisa kwebhizimisi reimba yako zvishoma.
"Kubviswa kwako kwezvinhu zvakasiyana-siyana zvinoshandiswa, zvakadai seinishuwarenzi, zvishandiso, uye kuderedza (pamwe nokuderedza kunotorwa kwekupedzisira), iyo inowanikwa kune bhizinesi, inogumira kumari yakawanda kubva kubhizimisi kushandiswa kweimba yako kunze kwemari yezvinotevera.
- "Bhizimusi chikamu chemari yaunogona kutenga kunze kwekuti iwe usingashandisi imba yako yebhizimisi (yakadai sokubhadhara chikwereti, yekutengesa mitero, uye kurasikirwa kwezvinhu zvakagamuchirwa sezvinenge zvabviswa muShedu A (Fomu 1040)). .. ..
- "Bhizimusi mari inobatanidza nebhizimisi rinoitwa mumba (somuenzaniso, foni yebhizimisi, inopa, uye kuwedzerwa kwemichina), asi kwete kushandiswa kwemusha pachake" (Publication 587).
Kuverenga Mahofisi eDzimba Dzimba
Kuti uverenge kubviswa kwehofisi yepaimba, iwe uchada kuziva kuti mari yako ndeipi yehofisi yeimba, zvisinei kuti iyo mari inofanirwa kana kuti isina kufananidzwa nehofisi yeimba, kushandiswa kwebhizimisi kwezana rehofisi yeimba, uye kukwaniswa kwepamusoro chiyero chekushandiswa kwehofisi yeimba.
Kana nzvimbo yacho inoshandiswa sehofisi yekumba kwechikamu chegore chete, iva nechokwadi chokuti unoshandisa chete mari yeiyo nguva iyo nzvimbo yakashandiswa sehofisi yeimba mukuverenga kuderedza kwako.
Varidzi vepamba vanofanira kugovera zvigaro zvavo pakati peChechi A uye kuderedzwa kwehofisi yeimba. Izvi zvinoshanda kumabhadharo ekubhadhara mari yekubhadhara chikwereti, mutero weimba, uye kurasika kurasikirwa. Kuti uwane mamwe mashoko, ona Mirairo yeFomu 8829, Mitsara 9, 10, ne11, kubva ku IRS.
- Vanhu vanozvishanda vachiisa purogiramu C C kuverenga kukodzwa kwehofisi yavo yeimba, uye chero zvipi zvaro pakuderedzwa, uchishandisa Fomu 8829 (pdf).
- Vashandi vanozvishanda, vashandi vekushanda vanozvishanda, uye vashandi vanoverenga kuregererwa kwehofisi yavo yepamusha uye chero zvipingamupinyi zvekuderedzwa vachishandisa "Pepa Rokuenzanisira Kuenzanisa Kuderedza Kushandiswa Kwebhizimisi Kwemusha Wako" iri muParidziro 587 (pdf).
Simplified Method yekuverenga Mahofisi Ekutsvaga Kwekumba
Kutanga negore ra2013, IRS inobvumira kushandiswa kwemaitiro akareruka ekuverenga kubudiswa kwehofisi yeimba. Pasi pemugwagwa wakareruka, kubviswa kwehofisi yeimba kunotarirwa pa $ 5 pamakumbo mana akaenzana nenzvimbo yehofisi yeimba, kusvika mazana matatu emakumbo mana. Nzira iri nyore yakagadzirirwa "$ 1,500 pagore zvichienderana ne $ 5 pakureba kwepamusoro kusvika mazana matatu," IRS yakati (IR-2013-5).
Rekodi Kuchengeta
Zvinyorwa zvine chokuita nedzimba rekutsvaga kwepahofisi zvinofanira kuchengetwa pamwe chete nekopi yako yemutero wokudzoka. Zvinyorwa zvinosanganisira zvinogona kusanganisira:
- Zvimwe zveimba yeimba yeimba uye nzvimbo yose yeimba;
- Uchapupu hwekubhadhara rendi, zvishandiso, kugadziriswa, inshuwarisi nedzimwe mari zvinodzwa sechikamu chekutswa kwehofisi yeimba;
- Zvinyorwa zvinoratidza kuti hofisi yeimba ndeyekushandiswa kwevanoshandira (kune vashandi);
- Zvinyorwa zvinoratidza kuti nzvimbo yehofisi yeimba ino inoshandiswa nguva dzose uye chete yezvinangwa zvebhizimisi.