Kuronga Kwemitero ne Simplified Employee Pension (SEP) Zvirongwa

Shandisa SEP (Yakanyatsojekeswa Employee Pension) IRAs yekuchengetedza Retirement

Zvigadziriswa Employee Pension (SEP) zvirongwa ndezverudzi rwemitero-yakarondedzerwa yehupfumi hweurongwa hwevashandi vanozvidzivirira uye vadzimai vepambani. Nechirongwa chekushanda penhepfenyuro chakareruka, bhizinesi rinogona kupa zvipo zvisina mutero kune rimwe rega rekubatira mari kune mumwe nomumwe wevashandi vavo. SEPs dzinobhadharwa chete nemushandi achishandisa madhora-deductible madhora. Kusiyana nedzimwe zvirongwa zvekurega basa, SEP zvirongwa hazvipi kupa Roth kana kuti mitero yemitero.

• Vashandi vanogona kupa chikamu kusvika ku25% yomubhadharo wegore negore wemushandi.
• Vanhu vanozvidzivirira vanogona kupa chikamu kusvika kusvika 20 kubva muzana emari yavo yekuzvitsvaga mvumo kune ivo pachavo.
• Mipiro inokwana kusvika pamadhora akawanda emari ye $ 52,000 pamapurogiramu epakati pegore ra2014.

SEP inoreva chirongwa chepamutemo, chakanyorwa mubasa rekusunungurwa rakagamuchirwa nemushandi. IRS ine muenzaniso we SEP chirongwa chaunogona kugamuchira (Fomu 5305-SEP). Nzvimbo dzezvemari dzinogona kunge dziine zvirongwa zvavo zvemuenzaniso.

SEP IRA inotaura nezveIRA nhoroondo dzakagadzirirwa chirongwa chega chega. Mumwe mushandi anotora SEP ozopa mari kune SEP yega yega IRA.

Zvipo Zvikuru Zvokugamuchira SEN

• Mutero-wakatorerwa kuchengetwa kwekurega basa
• Purogiramu inogona kugamuchirwa zvakaderera sezuva rakakodzera rekudzoka kwemutero (pamwe nekuwedzera) kwegore remitero riri mubvunzo
• Purogiramu inogona kubhadharwa zvakaderera sokuti zuva rakakodzera rekubhadhara mutero (pamwe nekuwedzera) kwegore rekutere riri mubvunzo

• Mushandi-zvipo chete
• Kazhinji hapana chidimbu chekuisa Fomu 5500 gore negore kuti udzorere mari yekurega mari
• Kazhinji zvisinganyanyi kuoma uye zvisingabatsiri kuchengetedza kupfuura mamwe mapoka emabhizimisi emari ekurasikirwa akaita sa 401 (k) s
• Vashandi vanogara vari 100% vakapiwa mune mari yekurasikirwa
• Mubairo wezvipo unogona kusiyana siyana gore negore

Kurongwa Kwemitero ne Simplified Employee Pension Plans

Mipiro kune SEP IRA inobhadhara mutero-iyo inobviswa kune munhu kana bhizinesi mari yezvipo. Nokudaro SEP IRAs inogona kuita mabasa anotevera mukuronga kwemitero:

• SEP mipiro inowedzera kuderedzwa, zvichidaro zvichideredza mari inotengesa.

Kuderedza mari inotengesa mari inobhadhara mutero wakaderera kuverenga. Nokudaro SEP mipiro inogona kushandiswa kuderedza mitero.

• SEP mipiro yevanhu vanozvishandira inoderedzwa sechigadziriswa kune mari.

Kugadziriswa kune mari yepamusoro yakaderedzwa mari yakawanda (AGI). Kunyoresa AGI kunokonzera kukanganisa kwakawanda kweAAGI uye kuverenga kwemitero. Kana iwe uchida kuderedza AGI yako kuti uwane chikamu chekutora mutero, Mipiro yeSeP inogona kukubatsira iwe kuti uite izvozvo.

SEP IRA ine mamwe maitiro ekugadzirira mitero:

• Mari yekubhadhara inowanikwa mukati meSeP IRA inotariswa-mutero
• Mipiro inogona kuitwa mushure mekuguma kwegore rekutere
• Mupiro wemitengo inogona kuchinja gore negore
• Vatori vechikamu vanotonga kuti mari inopiwa sei
• Inogona kuenderedzwa kumasikirwo eIRAs
• Inogona kushandiswa mukuwedzera kuRitura IRAs uye Roth IRAs
• Mipiro yakawanda inogona kuendeswa mberi uye yakabviswa mugore rinotevera

Izvo SEP IRA Mipiro inoderedza Mitero yeHurumende

SEP IRA inoshandiswa mari inoshandisa pre-tax dollars.

Mubvunzo unowanzoitika, ingangove mupi wePPP unoderedza mitero? Uye zvinokosha zvikuru, mitero ipi iyo mipiro yeZEP inoderedza?

Kune munhu anozvishandira achizvipira kune pepa rake rega IRA, mipiro inodhindwa sechigadziriswa kune mari yeFomu 1040 line 28. Mipiro yeSeP inoderedza kushandurwa kwemari yakawanda yevanhu, kuderedza mari inoshandiswa, uye nokudaro nokuderedza federal mubhadharo wemari. SEP IRAs haibatsiri kuverenga kwemutero wekuzvitsvaga, sezvo mutero wekuzvitsvaga unotarirwa kusati kwawanikwa maPP mipiro. Munhu anozvishandira anogadzirisa mutero wemari chete nekupa kwaanoita SEP yake yeIRA.

Munhu anozvishandira uyo anobatsira kune SEP IRAs kuitira kuti vashandi vake vanosimudzira mari yebhizimisi . Izvi zvinoderedza kushandiswa kwematare, zvichideredza mutero wekuzvitsvaga kwebasa uye mutero wemari.

Makambani anobatsira SEP IRAs kune vashandi varo vanosimudzira mari yebhizimisi. Izvi zvinoderedza huwandu hwebasa, zvichidaro nekuderedza mutero wemari. Uyezve, mapepa eSeP IRA anosunungurwa kubva kune Social Security uye Medicare mitero (FICA). Nokudaro muridzi-mushandi haabhadhara Social Security uye Medicare mutero pamipiro yeSeP.

Chati inotevera inopfupikisa kukosha kwemutero kune federal level:

Type of Business	Mutero wemari weHurumende	Social Security tax	Medicare mutero
Purogiramu C kana F f filer ichipa muridzi we SEP IRA	Pre-tax	Hapana chinetso	Hapana chinetso
Purogiramu C kana F f filer inoita kuti vashandi ve SEP IRA vashandise	Pre-tax	Pre-tax	Pre-tax
Vabatsiri vagovabatsira kune SEP yake yeIRA	Pre-tax	Hapana chinetso	Hapana chinetso
Kubatana kunobatsira kune vashandi vavo ve SEP IRA	Pre-tax	Pre-tax	Pre-tax
Corporation inobatsira kune SEP yevashandi veIPI IRA	Pre-tax	Pre-tax	Pre-tax

Izvi zvinoreva chirevo chekuti vanhu vanozvishanda vanogona kuderedza mari yavo yezvemari, asi kwete mutero wavo wekuzvitsvaga (weSocial Security neMedare), nekupa mari yekuwana SEP IRA. Vashambadziri vanoita bhizinesi ravo sehurumende, zvakasiyana, vadzivisa mutero wemari, Social Security tax uye Medicare mutero pamigiro yavo ye SEP.

Mimwe Imitero Inobatsira paStart Level

Zvisinganzwisisiki, zvipo zveZEP zvinogona kuderedza mamwe mitero inotarirwa zvichienderana nekugadziriswa kwemari yakawanda kana mari inotengesa. Izvi zvinosanganisira imwe shanduko yemutero uye 3.8% yekutengesa kwemari yemutero.

Nemhaka yekuti zvipo zvePP zvinoderedza kushandurwa kwemari yakawanda yemari (AGI), mipiro yeSeP inobatanidza nekuverenga iyo yakabva kune AGI.

Kusarudzwa Kwemitero Pamari Inowanikwa Mari Inowanikwa Mukati yeSEP IRA

Kungofanana nedzimwe zvirongwa zvekuchengetedza mari, kubhadhara mari inowanikwa pamari mukati mukati meSeP IRA inotariswa-mutero. Izvozvo zvinoreva kuti kufarira, zvikamu, uye mari yakawanda inowanikwa mukati meSeP IRA haisati yasanganiswa mumutero wemunhu wegore negore. Pane kudaro, mutero unongowanikwa chete kana mari ichigoverwa kubva kune SEP-IRA. Mutero wekutengesa mitero unobvumira kushandiswa kwemari kubhadhara zvakare pasina kutanga kubhadhara mutero pamari. Izvi zvinokonzerwa nemitero-yakagadziriswa zvinogona kuguma pakuvaka nhamba yakakura yekodhi kupfuura nguva.

Mutero wekuregererwa kwemitero unobatsirawo munhu kutamisa mari uye kubhadhara mutero unobvumirana pane imwe nguva munguva yemberi. Nekufambisa mari kune rimwe remangwana gore, munhu anokwanisa kudzora mazinga avo emari kuburikidza nekusarudza rini uye zvakadini kugovera kubva ku SEP IRA. Nokudzora muwandu wekuwana mari, munhu anogona kunyatsoronga kutora mutengo wemutero. Zvakanaka, tinoda kubvisa mibairo kana munhu ari muchengeti wepamusoro wemitero uye anotora kugoverwa mune ramangwana apo munhu ari mubhaketi yakaderera.

Kutora Kubatsira Kwekugadzirisa uye Kubhadhara Mazuva Akaitwa

SEP zvirongwa zvingagamuchirwa uye zvinoshandiswa mari kusvikira musi wekubhadhara mutero wekubhadhara, pamwe chete nekuwedzera. Ichi ndicho chimwe chezvinhu zvinokosha zveSEP.

Izvi zvinorevei kuti vanhu vanozvishanda vanoisa purogiramu C vanogona kugadzira SEP uye kupa mari kune SEP IRA mushure menguva yaApril 15, 2015 (pasina kuwedzerwa), kana kuti Oktober 15, 2015 (pamwe nekuwedzera), uye vane mipiro inobviswa pamutero wavo wekubhadhara kwegore ra2014.

Chimbofunga izvi zvose-zvakare-zvinowanzoitika: Clare, munhu anozvishongedza zvishongedzeri anoisa purogiramu C, ari kupedzisa gore rake rekubhadhara mutero munaSeptember 2015. Akaisa chikwata pamberi peApril 15, uye naizvozvo zuva rakakodzera rekudzoka kwake Gumiguru 15, 2015. Anobvunza kana pane chero chinhu chaanogona kuita kuti awedzere kuderedzwa kwake kuitira kuti anokwanisa kuderedza mutero wake wemutero. Hungu, Clare aigona kuzarura SEP IRA. Chero bedzi sarudzo ye SEP yakagamuchirwa uye mari yacho yakabatanidzwa kwaari SEP-IRA naOctober 15, 2015, inogona kutora mari yayo pamutero wayo wekubhadhara mutero muna 2014.

Mari yeSeP IRA ndiyo nzira yevanhu vanozvishandira kuti vawedzere kuderedzwa kwavo kwegore rapera nekushandisa mari gore rino.

Kusiyana neizvi, Clare aigona kubhadhara solo 401 (k) kana zvimwe zvirongwa zvekurega basa zvemabhizimisi maduku chete kana akanga atotora chirongwa mumwaka wekare wekutere. Iko kusanganiswa kwekukwanisa kugadzirisa chirongwa uye kubhadhara chirongwa ichi mushure mekupedzisa kwegore rekutere rinoita kuti SEP IRAs inakidze.

Kune vhizimisi vemabhizimisi uye vanhu vanozvishanda vasina kutora chirongwa chokubvisa basa, vachikwanisa kugamuchira chirongwa cheSEP nezuva rakakodzera rekudzoka zvinoreva kuti vanogona kugadzira chirongwa cheSeP gore rino uye kuti chirongwa chive chakanaka pakupedzisira gore.

Kukwanisa kubhadhara SEP IRA nezuva rakakodzera rekudzoka, vateresi vanogona kugadzirisa zvisarudzo zvavo pamari yemupiro kana zvose zvinokonzerwa nemitero zvakanyatsozivikanwa.

Imwe nzira yekushandisa mukana wekubhadhara mari yakatarwa ndeyekuparadzira michero kwenguva yakareba. Izvi zvinobatsira bhizinesi kuronga mari yavo yekuchengetedza mari. Mari dzinogona kugoverwa kune rimwe gore remitero rinotanga musi waJanuary 1 wegore iroro uye kuguma kunonoka musi waOctober 15 wegore rinotevera. Ndiyo nguva inotora mwedzi 21 uye mazuva gumi nemashanu.

Kunyatsotarisa Tarisa SEP Mazuva Akafanira
Kana bhizinesi rebhizimisi ...	Uye haana kutumira kuwedzerwa, saka ZE yakatarwa zuva iri ...	Uye yakanyora kuwedzerwa, saka SEP yakatarwa zuva iri ...
Purogiramu C kana F (Fomu 1040)	April 15th zvichienderana nekupera kwemwedzi wemutero	Gumiguru 15, zvichienderana nekupera kwemwedzi wemutero
Fomu 1120 (C-corporation)	March 15th achitevera kuguma kwemwedzi wemutero	Svondo 15, zvichienderana nekuvhara kwegore remitero
Fomu 1120S (S-corporation)	March 15th achitevera kuguma kwemwedzi wemutero	Svondo 15, zvichienderana nekuvhara kwegore remitero
Fomu 1065 (Kubatana)	April 15th zvichienderana nekupera kwemwedzi wemutero	Svondo 15, zvichienderana nekuvhara kwegore remitero

Contribution Matengo Inogona Kuchinja Kubva Gore kusvikira Gore

Uyo anoshandira anogadza chikamu chekubhadharwa kunoshandiswa paunenge uchiverenga kuwanda kwekupa mari kune imwe neimwe yeAPP IRA. Izvo zvikamu zvekubhadhara zvinogona kubva kubva pasi pe 0% kusvika kune yepamusoro ye 25%. Iko inoshandiswa inoshandiswa inofanira kunge yakafanana kune vose vanoita zvirongwa. Ichi chikamu chinogona kuchinjwa gore roga roga, kupa bhizimusi kushandura mubhajheji yekubvisa mari yekubhadhara maererano nemamiriro emari egore. Vashandi vebhizimisi vangada kupa mari yakawanda kana mari yemari yakanaka uye mari shoma apo mamiriro emari akatora kuderera; izvi zvinogona nyore nyore kuitika mune chirongwa cheSEP.

Vatori veMutungamiri Kudzora Maitiro ESEP Anowanikwa sei

Imwe mipiro inowanikwa kune SEP yega yega, iyo mari inogona kutarisirwa sezvinongoita rimwe rega rega rekubatira mari. Nhoroondo yemubati anokwanisa kusarudza nzira yekuisa mari yacho, rollover mari kune imwe IRA, kana kutora kugoverwa kubva kune SEP IRA. Kugoverwa kubva kune SEP IRA inokweretwa, uye inogona kuendeswa kune 10% yepamusoro yepamusoro pamapapiro ekutanga.

Vanhu vanozvidzivirira vanozarura SEP IRA nedare rezvemari ravanosarudza. Vanokwanisa kutenga mari yavo SEP IRA sezvavanoona yakakodzera.

Kune mabhizimisi nevashandi, bhizinesi rinopa mari kune SEP-IRA yevashandi. Mumwe nomumwe mushandi akazara zvakakwana mumipiro. Vashandi vanosarudza kuti zvii zvikwereti zvakafanirwa neSeP IRA.

Ne 401 (k) uye zvirongwa zvakafanana, vatori vechikamu vanofanirwa kumirira chiitiko chinokonzera (sekutambudzika, kuremara kana kubviswa kubva mubasa) vasati vatora kugoverwa. SEP vatori vechikamu vanogona kuwana mari yavo yeSeP IRA chero nguva. (Asi cherechedza kuti kugovera kunoitika munhu asati asvika makore 59.5 angave ari pasi pekutengesa 10%.)

SEP IRAs inogona kuendeswa mberi

Kungofanana nedzimwe nhoroondo dzekubvisa mari, SEP IRAs inogona kuiswa mukati

• Traditional IRA,
• imwe SEP IRA,
• 40% (k) hurongwa, kana
• iyo isati yatere 403 (b) urongwa

SEP IRAs inogonawo kutendeuka uye kuendeswa kuRoth IRA.

Kuva nekukwanisa kupfuurira pamusoro pe SEP IRAs zvinoreva kuti vatori vechikamu vanogara vachidzora zvakakwana pamusoro pokuti mari yavo yakamira uye sei mari inoshandiswa.

SEP IRAs inogona kushandiswa mukuwedzera kuIras yeRussia uye Roth IRAs

Ronga vatori vechikamu vanogona kupa mari kune avo veChechi yeIra kana Roth IRA, kunze kwekupinda muSEP IRA.

Iva nechokwadi kuti kugoverana mu SEP IRA zvinoreva kuti munhu akafukidzwa nechirongwa chekurega basa kubasa. Izvi zvinogona kukanganisa kuwanda kweiyo kunogona kuderedzwa kuMutambo IRA. Ndezvipi zvemuoriro weRituro yeIra inoderedzwa inobva kune munhu akashandurwa AGI kwegore.

Ngwarira kuti kukodzera kwaRoth IRAs kunowanikwawo kuGAR yakachinjwa kwegore.

Yeuka, vanhu vanozvishanda vanogona kuderedza varimi vavo kuburikidza nekubhadhara SEP IRA. Nokudaro zvinogona kuitika kugadzirisa AGI zvakakwana kuti zvikwanisike kuRoth IRAs kana kuti kubviswa kwemaRair IRAs.

Vanhu vanozvidzivirira vanogona kugovera kuChechi yeIra uye / kana Roth IRA uye / kana SEP IRA yegore. Izvi zvinopa kushanduka pakugadzirisa paunofunga nezvekuwanda kwekubatsira kune rumwe rudzi rwerongwa hwekubvisa basa.

Zvakawandisa SEP Mipiro inogona Kubviswa uye Yakabviswa mugore Ritevera

Kana munhu achipa zvinopfuura zvinotenderwa kuwandisa kune SEP IRA, mari yakawandisa inogona kutorwa uye inodzingwa mugore rinotora mutero. Zvisinei, mupiro wakawedzerwa unogona kunge uri pasi pekodzero ye10% yekutengesa kwepamusoro-kugovera urongwa hwekurega basa. Zviri nyore kudzivisa kudarika-mibairo kuburikidza nekuita SEP maverengero eRA vasati vaita chero zvipo zvekupedzisira zvakasarudzwa gore rekutere.

Ndezvipi zvingave zvakapiwa kune SEP IRA?

Pane chikwata chema dollar chinokwana $ 53,000 pamubatanidzwa wegore ra2015.

• SEP IRA Mitemo Yemiganhu ye 2015

Izvo zviyero zvemupiro zvinotarisirwa zvichienderana nokuti chirongwa chekubata chikamu chiri mushandi kana kuzvizvipira.

Kune vashandi, kuverenga kuri nyore. Itai kuti mupiro wemugove (kusvika ku25%) nehuwandu hwegore negore huripo kune umwe neumwe mushandi, zvichienderana nehuwandu hwemadhora. Mushandirwi haafaniri kutaurira mari yePPP muFomu Yese yevashandi W-2. Zvisinei, mushandirwi achada kutarisa bhokisi iri paFomu W-2 bhokisi 13 kuratidza kuti mushandi wacho akafukidzwa neurongwa hwekurega basa.

Kune vashandi vanozvipira (kusanganisira vashandisi muhukama), kuverenga mupiro wemugove kunoda kuenzanisa kumutsiwa nekugadzirisa chiyero chezvipo. Chokutanga, tichada kuenzanisa kubhadharwa kwemunhu wega wega wegore. Izvi zvinotaridzirwa nemutero wemunhu wemari kubva kubasa rake.

Net Makomborero kubva Kubasa Rokushanda

Net profit kubva pakurongwa C (mutsara 31) kubva pakurongwa F (line 34) kubva Purogiramu K-1 (yeFomu 1065, bhokisi 14, kero A)

Minus chikamu chekudzikinura chemutero wekuzvitsvaga (Fomu 1040 line 27)

Kuenzana nemari yekuwana kubva kubasa rega

Kuti uzviverengere izvi pachako, shandisa Dheuction Worksheet yeUye Washandiwe akawanikwa muchitsauko 5 chePamusoro 560.

Chinhu chechipiri ndechokuti vanhu vanozvishanda vane purogiramu yakaderera kune vashandi. Izvi zvinokonzerwa nemamiriro ezvinhu asina kunaka mumutsetse wemutero umo kusarudza mutengo wemupiro uye kugadzirisa mari yekuwana yakafanana kune mumwe nomumwe. I IRS yakaronga nzira isina kukodzera yekuverenga chiyero chemupiro kuburikidza nekugadzirisa chiyero chezvipo. Mubairo wezvipo wemunhu anozvishanda unoverengwa sezvinotevera:

Purogiramu yomufambiro weunofomu

Wedzera 1 kune mupiro wemupiro

Gurai chiyero chekugoverana chiyero pamwe chete pamwe chete neyunifomu. Chigumisiro ndicho chiyamuro chezvipo zvevanhu vanozvishanda

Ona Itaiti Yekushandira YepaIndaneti Yevashandi Vashandi muchitsauko 5 chePamusoro 560.

Mune mamwe mazwi, kana purogiramu yeChitamende C inogadzira SEP IRA ine 25% yehuwandu hwemari yevadzidzi vose, mari iyo munhu anozvishanda anogona kupa mari kune vashandi vake ndeye 25% yeiripo yevashandi vese yegore. Uye mari iyo munhu anozvishanda anogona kuita kuti puropu yake IRA ive 20% (kureva, 0.25 ÷ 1.25 = 0.20).

Yakasarudzwa SEP Contribution Rate Conversions
Kana Sangano Rinofananidza Contribution Rate iri ...	Kuchinja mathemoni	Inobatanidza Self-Employed Contribution Rate (yakapoteredzwa kusvika 4 nzvimbo dzinosvika)
5%	.05 ÷ 1.05	4.7619%
10%	.10 ÷ 1.10	9.0909%
15%	.15 ÷ 1.15	13.0435%
20%	.20 ÷ 1.20	16.6667%
25%	.25 ÷ 1.25	20.0000%

Nekuda kwekushandurwa kwakawanda, ona Mutengo Wechirwere weUye Waishanda muchitsauko 5 chePamusoro 560.

Muenzaniso weKugovera Kugovera KweMunhu Akashanda

Kune munhu anozvishanda, tinowedzera mari yekushandisa kubva kubasa rega kuburikidza nehuwandu hwekuzvipira huripo. Kubhadhara mari kubva kubasa rega, zvisinei, zvichienderana nekuverenga kwebasa rekuzvitsvaga basa uye chikamu chekudzikinura chemutero wekuzvitsvaga. Ngatitangei mathemati pamwe chete mumuenzaniso.

Muenzaniso: Clare ndeyezvishandiso zvekushongedza zvishandiso kuisa Purogiramu C. Asina vashandi, uye saka anoda kuverenga mupi weSeP IRA oga. Anoda kuziva kuti chii chaanogona kuwedzera ku SEP IRA. Heino maitiro atinouya nawo nemhinduro:

Muenzaniso: SEP Mupiro weChechi C C Filer ne $ 100,000 yemari inowanikwa
Net profit Kubva pakurongwa C (mutsara 31)	Ratidza mathemati	$ 100,000
Kuzvishanda mutero mutero (achishandisa Short Short SE nzira)
Wedzera net net net 92.35%	100,000 × 0.9235 = $ 92,350
Wedzera chiyero ichocho ne15.3% (iyi ndiyo mutero wekuzvitsvaga)	92,350 × 0.153 = $ 14,129.55
Gurai chikamu ichocho 2 (ichi chikamu chekudzikinurwa chemutero wekushanda)	14,129.55 ÷ 2 = $ 7,064.775	-7,065 (kukomberedza)
Net mubhadharo kubva kubasa rega	100,000 - 7,065 =	92 935
Uniform Contribution Rate	25%
Tendeukira ku SE Contribution Rate	25% ÷ 125% =	20%
Wedzera Net Achibereko kubva Kubasa Rako Ne SE Contribution Rate	92 935 × 0.20 =	$ 18,587

Mumuenzaniso uyu, Clare aigona kupa mari kusvika ku $ 18,587 kune SEP-IRA yake inobva pa $ 100 000 yemari inoshandiswa purogiramu yake C. Aigona kupa zvishoma, kana achida. Cherechedzai mari iyi haisi 25% yeyo Purogiramu C, uye haisi kunyange makumi maviri kubva muzana yake Purogiramu C.

• Kuti uverenge pepa yePEP IRA inowedzera iwe pachako, shandisa Dheuction Worksheet yeUye Washandi-shandiswa inowanikwa muchitsauko 5 chePamusoro 560.

Usati watanga SEP, iva nechokwadi chokuti

• Verenga pamusoro pechitsauko 2 cheParidziro 560. IRS yakaita basa rakanaka chaizvo rekutsanangura zvigadziriswa zvepurogiramu yepensheni.
• Verenga iyo muenzaniso SEP chirongwa (Fomu 5305-SEP) kana zvirongwa zvakadai zvakafanirwa nedare rezvemari raunosarudza.
• Kana bhizinesi rako rine vashandi, sarudza kuti ndeapi vashandi vanofanirwa kuvharwa nepurogiramu yeSeP (yakadhindwa muParidzi 560).
• Ongorora zvinyorwa zvipi zvinofanira kuitwa kune vashandi (uyewo zvakadhindwa muBhuku 560).
• Kunzwisisa kuti iwe unogona sei kupa chikamu kune SEP IRA.
• Kunzwisisa kuti michero ichaderedzwa sei pamutero wekubhadhara, uye kuti unobata sei kuverenga kwekuteresa.
• Enzanisa SEP nedzimwe sarudzo shoma dzekubvisa mari dzebhizimisi dzakadai se 401 (k) uye SIMPLE zvirongwa.
• Kutsvakurudza kwemari masangano anotungamirira SEP IRA anoronga. Ongorora mapepa emakambani emakambani, mari, uye kushandiswa kwemari.
• Tsvaga nemudzidzisi wemitero kuti ubatsire pakuenzanisa zvinogadziriswa zvemarudzi ose eurongwa.

Zvinyorwa kubva ku IRS.gov

• Publication 560, Retirement Plans for Small Business (pdf)
• Fomu 5305-SEP , muenzaniso SEP chirongwa (pdf)
• Purogiramu Fix-It Guide (inoratidza mhosho 6 uye kuti ungagadzirisa sei)
• SEP Hurongwa Mibvunzo
• Kusarudza Purogiramu yeSeP
• Kutanga chirongwa cheSEP
• Kubatanidzwa muchirongwa cheSEP
• Kushanda nekuchengeta Purogiramu yeSEP
• Kugumisa chirongwa cheSEP