Kuedza kuchengetedza bhizinesi uye kushandiswa kwega kwega pfuma yakatora kwakaoma. Kusvikira IRS inoratidzira imwe nzira iri nani yekuita izvozvo, unofanira kuramba uchichengeta zvinyorwa zvakakwana zvekushandiswa kwevashandi emakombiyuta, motokari dzakapiwa nekambani, nedzimwe dzimba dzakanyorwa, kana iwe uchida kubvisa mari idzi sebhadharo rebhizimisi.
Ndezvipi Zvinyorwa Zvinyorwa?
Nzvimbo yakanyorwa inzvimbo iyo inoshandiswa nevashandi kana vadzidzisi mune bhizinesi iro rinogona kushandiswawo nokuda kwevanhu. Mhando dzemhando dzakanyorwa dzinosanganisira:
- Motokari dzemotokari dzinorema mapaundi 6 000 kana zvishoma
- Imwe nzvimbo inoshandiswa pakufambisa, sechikoro chemotokari kana chikepe
- Pfuma inowanzoshandiswa pakuvaraidza, kubhabhatidza, kana kufara, kusanganisira kamera dzemakambani uye zvigadzirwa zvekurekodha
- Makombiyuta uye maitiro akafanana
Kubva munaJanuary 1, 2010, foni dzeserura nezvimwe zviyero zvekutengesa zvemhando dzevanhu hazvisati zvarongororwa se "nzvimbo yakanyorwa."
Ndehupi huchapupu hunodiwa kuti urege kukonzera mapurisa akachengetwa seBusiness Expense?
IRS inotaura kuti mari inobatanidza nekushandiswa kwepaimba yakanyorwa haisi kuderedzwa semari yebhazimisi kunze kwekuti mubhadhadzi ane uchapupu hwakakwana hwokuratidza kuti mari inoshandiswa uye kushandiswa kwayo mune bhizinesi. Izvi zvinoreva kuti iwe unofanirwa kujekesa zuva rekushandiswa kwemari kana kushandiswa kwezvinhu zvakarongwa zveimba uye chinangwa chebhizimusi chayo.
Mukuwedzera, unofanira kunge uchikwanisa kuratidza kuti munhu anoshandisa iyo pfuma ane ukama hwebhizimisi kwauri semuridzi webhizimisi. Ndiko kuti, munhu anoshandisa iyo pfuma anofanira kuva mushandi wako kana mushandi wechibvumirano .
Mukuwedzera, iwe unofanirwa kujekesa chimwe nechimwe chekushandiswa zvakasiyana pane imwe neimwe yebhizimisi pfuma, kunyanya:
- Nhamba ye "imwe neimwe yakasiyana-siyana inoshandiswa nechokuremekedza chimwe chezvinhu zvakanyorwa mazita" (pane IRS), zvakadai sokutenga mari, uye
- chiyero chebhizimusi rimwe nerimwe "shandisa chiyero chakakodzera (kureva, nguva) uye chiyero chekushandisa zvakakwana kwezvinyorwa zvakarongwa panguva inotengesa." Mune mamwe mazwi, zvakadini kushandiswa kwaiva kwebhizimisi uye kuti zvakadini kune munhu oga.
Predominant Use Test
Nokuti nzvimbo yakarongwa inogona kushandiswa nekuda kwezvinangwa zvako, kana uchida kuderedza ichi chivako kana kubvisa mari yekushandisa kweimba yacho, unofanira kusimbisa kushandiswa kwebhizimisi kweimba.
Iko kushandiswa kunonyanya kushandiswa kunoreva kuti iyo inoshandiswa inofanira kushandiswa zvikuru (inopfuura 50%) nokuda kwebhizimisi. Kana zvinopfuura 50 kubva muzana zvekushandiswa kwezvinhu zvose zvakabatana nekutengeserana kwako kana bhizinesi, iyo yefa inofungidzirwa sebhizimisi rebhizimisi uye kushandiswa kwebhizimisi kweatsetsi iyo inogona kuodzwa. Kana iyo yefa inosangana ne "kushandiswa kushandiswa kushandiswa," mari inoshandiswa pakushandiswa kwezvinhu zvakabatana nebhizimisi rinogona kuderedzwa.
Nzvimbo dzakanyorwa mumusha Wemabhizimisi
IRS inotora kuti mabhizinesi emabhizimusi mune bhizimisi risina imba iri kushandiswa kunyanya nekuda kwebhizimisi. Asi imidziyo yakadaro mune bhizinesi redzimba -makombiyuta uye mhirizhonga nemaserura , somuenzaniso - zvinogona kushandiswa pamabhizimisi evanhu.
Mune bhizinesi rekumba, zvinokosha zvikuru kuchengetedza zvinyorwa zvakanaka pane zvose zvakanyorwa zvakasarudzwa uye kuve nechokwadi kuti unogona kuratidza kushandiswa kwebhizimisi kweimba iyo.
Mushandi weKushandiswa Kwezvakanyorwa Pfuma
Tichaona mamiriro maviri awa pano: (a) Kana bhizinesi richitenga nzvimbo yakarongwa inoshandiswa nevashandi, uye (b) kana mushandi achishandisa nzvimbo yake yezvinyorwa zvebhizimisi rako.
A. Kana iwe uchibhadhara imba inoshandiswa nevashandi uye kushandiswa kwechinangwa chebhizimisi, mutero unofungidzirwa neRIS kuti ive "nguva inobatsira. " Sezvo zvakadaro, hazvibhadharwi kumushandi uye iyo inobviswa nemwi sebhizimusi mari.
Kana iwe uchibhadhara iyo pfuma uye kushandiswa ndeyebhadharo yemunhu oga, mutero unofungidzirwa uri wega. Hazvina kuderedzwa newe sebhizimusi mari uye inotengesa kune mushandi. I IRS inotaura zvakananga kuti: "kukosha kwekutengeserana kwekushandiswa kwekushandiswa kwakadaro kunosanganiswa mune mari yakawanda yomushandi."
B. Kana mushandi akashandisa pfuma yake yakanyorwa (kana kuti nhamba yakanyorwa yakashandiswa nevashandi) pakuita mabasa semushandi, kushandiswa uku hakusi kushandiswa kwebhizimisi kunze kwekuti inosangana nezvose izvi:
- Kuchenesa Kwevashandi
Vashandi vanogona kutora nzvimbo dzakanyorwa pamitero yavo yemutero chete kana (1) ndeyekushandira kwavanoshandira, kana (2) inotarisirwa semamiriro emabasa. Kana iwe uchida kutora kuderedzwa uku, iva nechokwadi chokuti unogona kutsigira chimwe chezvinhu zviviri izvi. - Kushandiswa Kwebhizimisi Zvinodiwa
Imba yacho inofanira kunge yakawanda (inopfuura 50%) inoshandiswa zvebhizimisi dzinokwanisa. Zvakare, iwe ungafanirwa kuratidza ichi chinodiwa.
Shandisa mukana wevashandi. Chero kushandiswa kwemahofisi ezvinyorwa ndeyekushandira kwevashandi kunofanira kutsanangurirwa kubva kune zvose zvichinyatsoitika. Kushandiswa ndiko kwekushandira kwaanoshandira kana iri yezvikonzero zvebhizimisi zvemushandi. Kushandiswa kwepaimba yakarongeka munguva yekushanda kwemazuva ose omushandi kuti aite bhizinesi rebashandi ndeyekushandiswa kwevashandi.
Shandisa zvinodiwa semamiriro ekushanda. Pasinei nokuti kushandiswa kwemahofisi ehurongwa ndechiitiko chebasa kunobva pane zvose zviripo uye mamiriro ezvinhu. Kushandiswa kweimba kunofanira kudiwa kuti mushandi aite mabasa zvakanaka. Iyo mushandi haafaniri kujekesa kuti mushandi wacho ashandise imba yacho. Chirevo chaicho chemushandi chokuti kushandiswa kweimba yacho mamiriro emabasa hazvikwani.
Kuyeuka uye Kuderedza Zvinhu Zvinyorwa
Nzvimbo yakanyorwa iyo isingasviki nepamusoro pekushandiswa kwekutsvaga haikodzeri Chikamu 179 kudarika kana zvimwe zvinowedzera kuwedzerwa kwenzira. Mari dzinoshandiswa pane imwe nzvimbo dzisingatauri kuedza kushandiswa kwekushandiswa zvakanyanya.
Kuti Uwane Mamwe Mashoko kubva kuI IRS
Kuti uwane mamwe mashoko pamusoro pezvinyorwa zvakadhindwa uye kuderedza, ona IRS Publication 946: Nzira Yokuderedza Sei Pfuma.
Zvinonzwisisika: Munyori haasi CPA, Akanyoresa Agent, kana kuti mutengesi wemutero unobvumirwa. Mashoko aya munyaya ino ndeyezvinangwa zvevanhu uye haafaniri kutora mutero kana mazano emutemo. Mamiriro ose ebhizimisi akasiyana, uye mitero mitero nemitemo inoshandura kakawanda. Iva nechokwadi chekukurukura nemutero wako kana mutungamiri wenyanzvi wepamutemo usati waita chero zvisarudzo zvinogona kuchinja mitero yako kana mutemo wepamutemo.