Iko 2017 Imitero yeMitero uye Jobs Act yakachinja kuwedzera huwandu hwekuwedzera kwehuwandu hwemari yebhizimisi:
- Chimwe chikamu chemadhora mazana mashanu emamiriyoni mashanu muChitsauko 179 chikwereti chichabvumira mabhizimisi kurongedza kutengesa kwemafa nekutengesa mari nguva pfupi panzvimbo yekuderedza nguva. Izvi zvinowedzera muganhu zvichave zvinobudirira zvegore ra2015 rekutengeserana kwebhizimisi nemakore anotevera.
- Kuwedzera kwemakore mashanu ekuwedzera kwebhonasi kushushikana sechirudziro kumabhizimisi ekutenga zvishandiso zvitsva. Iko kuwedzera kwebhonasi inenge iri pa50% yegore ra2015, 2016, uye 2017, yakaderedzwa kusvika 40% ye 2018 ne 2019.
Sezvakataurwa naTony Nitti kuForbes, chokwadi chekuziva miganhu yezvikwereti zvakaderera zvekuderedzwa munguva yemberi inobvumira mabhizimisi kuti "pakupedzisira aite nekunyatsoziva mumakore anotevera pamusoro pekuwanika kwemhando dzakasiyana dzemitero."
Maitiro Anokurumidza Kuwedzeredza
Kukurumidza kuwedzera kuwedzeresa pfungwa inokosha kune vashandi vebhizimisi kuti vanzwisise. Kunyange zvazvo zvakanyanyisa kuoma, uye zvinyorwa uye zvinokonzerwa nemitero zvinofanira kusiyiwa kune gweta kana CPA, iwe (muridzi webhizimisi) unofanira kunge uine kunzwisisa kwekukurumidza kuwedzerwa uye kuti ungachengetedza sei pamitero uchishandisa.
Chokutanga, dzokorora pfungwa yekuderera, iyo inopararira mari yezvinhu zvakakosha pamusoro pehupenyu hwayo.
Kukoderedzwa kwechinhu chisina kujairika (haichikurumidza) kunonziwo "kururamisa-mutsara" kuderedza nokuti mari yekuderera inowirirana gore negore. Semuenzaniso, kana mari inotengwa $ 10 000 uye hupenyu hunobatsira makore gumi, pasi pekururamisa kwemakiromita, $ 1 000 yaizobhadharwa gore negore.
Asi hupenyu hunobatsira hwemabhizimisi akawanda haupfuri mutsetse wakarurama.
Nokudaro IRS inobvumira kukurumidza kuwedzera, iyo inowedzera mari yakawanda yeafa mumakore ekutanga inoshandiswa. Kukanganiswa kwevhuni, somuenzaniso, kunowedzera. Chikamu 179 zvitsauridzo muenzaniso wekukurumidza kukonzera kuderedzwa kwakagadzirirwa nehurumende yeUnited States kukurudzira kushandiswa kwemari pamari .
Chikamu 179 Kubviswa uye Bonus Kuwedzerwa
Mumakore achangobva kupfuura, marudzi maviri ekuwedzera kwehuwandu hwematongerwo enyika ave akatenderwa nemutemo weUnited States. Nzira idzi dzekukurumidza kuderedza zvitsva pamabhizimisi ekutenga zvinhu ndezvi:
- Bonus depreciation yakagadzirirwa kuti ibone mari ye50% pamutengo wemari yakabvumirwa mugore rokutanga NEW (isina kushandiswa) bhizinesi rebhizimisi rinoshandiswa kushanda (rinoshandiswa). ZVINOKUDZIDZA: Bonus depreciation inowanikwa mu 2018 inotora mutero uye kudzoka kwemakore, sezvakataurwa pamusoro apa.
- Chikamu 179 zvakabviswa zvinokonzerwa zvakafanana nehuwandu hwekuderedza asi hunogona kuva pamashandisi akashandiswa kana motokari. Verenga zvakawanda nezvekufungisisa mukutora Chikamu 179 zvakabviswa. Kuvandudza: Kubudirira ne 2018 yezvemabhizimisi emitero, Chikamu 179 zvakabviswa zvakagadziriswa, sezvataurwa pamusoro apa.
Nzira Dzakaviri dzekukurumidza kuwedzera kuora kwekubviswa
Nzira mbiri dzakawanda dzinowanzoita kuti kuwedzereka kuwedzere kuve "nhamba yemakore" uye "kuvirira kwepamusoro." Heino (muchidimbu) kuti umwe neumwe anoshandisa sei:
- Pasi padziviriro yekunonoka, ibasa rinoderedzwa kaviri nekukurumidza sezvinenge pasi pemutsara wakarurama. Uchishandisa muenzaniso wepamusoro, 10% yemari inoderedzwa gore rega rega uchishandisa nzira yakarurama. Kushushikana chiyero chaizodai kuti 20% ichaderedzwa gore roga roga, saka mari yacho inenge ichinyatsooderedzwa mumakore mashanu, pane gumi.
- Pasi payo-ye-ye-makore-nhamba, iyo asset inoderedzwa nekukurumidza kudarika kukorodzwa kwemitsara yakarurama asi kwete nekukurumidza sekuderera kweyeri. Semuenzaniso wekuti nzira iyi inoshanda sei, ngatitii upenyu hunobatsira huri makore mashanu. Kuwedzera kumusoro kwemajairo angave 5 + 4 + 3 + 2 + 1 kana kuti wega 15. Gore rokutanga, 5/15 inotengeswa; gore rakatevera 4/15 rinotengeswa, nezvimwe zvakadaro. Saka kana mari yemutengo iyo $ 1000, 5/15 kana $ 333.34 yaizobhadharwa gore rokutanga, $ 266.67 mugore rechipiri, zvichingodaro.
Kushandisa MACRS yekukurumidza kuwedzereka
Ikozvino IRS inoda kuti mabhizimisi ashandise nzira yeMACRS yekukurumidza kuderedza, umo mararamiro emasikirwo anogadza nguva yekuderera.
Kurukura neMutero Wemitero
Kuwedzeresa kuverenga kwakaoma uye pane zvakawanda zvisingakwanisi uye zvisingabvumirwi. Iva nechokwadi chekutaura nemudzidzisi wako wekuteresa usati waita chero zvisarudzo pamusoro pekutenga midziyo uye kupedza mafomu emitero yeRS.
Zvinonzwisisika: Nyaya ino uye ruzivo rwepaiti ino inoitirwa huwandu hwemashoko chete. Munyori haasi CPA, muteresi wemutero, kana Akanyoresa Agent. Mamiriro ose ebhizimisi akasiyana uye mitero nemitemo inoshandura kazhinji. Tsvaga muteresi wako wekutero usati waita bhizimisi zvisarudzo zvinogona kuchinja mamiriro ako emitero.
Dzokera kune Zvose Nekuderedza