Kwemakore anoverengeka, IRS yakabata kutengesa foni kumabhizimisi uye vashandi sechikamu cheboka rebhizimisi mari inonzi yakanyorwa nzvimbo . Ichi chikamu chemari chinosanganisira zvinhu zvinogona kushandiswa kune zvose zvevanhu uye zvebhizimisi, saka IRS inoda zvakanyanya kuchengetwa kwekodhi pane chikamu chemabhizimisi kuitira kuti iparadzanise kushandiswa kwemafoni semadhora ekudhura kwebhizimisi kubva pamashandisirwo emunhu oga.
Chirongwa cheBusiness Small Act Act ra2012 chakabviswa masero efoni kubva kune chimwe chezvinhu zvakanyorwa.
Nhare dzefoni dzinowedzera kubatsirwa
Kunyange zvazvo IRS yakabvisa masero efoni kubva pane zvakarongwa nzvimbo yakasarudzwa, haina kubvisa foni dzerofoni kubva kune rimwe divi rezvibereko zvese . Mazhinji emabhizimisi mazuva ano anoda vashandi vanofamba kana kuti vari mune zvigaro zvekutarisira kuti vave nemafoni.
Asi iyo yakawanda yefoni inoshandiswa ndeyei uye inoshandiswa pachedu inobhadhara mari kune mushandi? IRS inotaura kuti mushandi-wakapiwa foni foni inobatsira kumushandi, uye kukosha kwefoni, kusanganisira zvose zvinotengeswa foni uye mwedzi pamwedzi, zvinokweretwa kune mushandi kunze kwekuti zvingaratidzwa kuti foni iri kushandiswa zvikuru nekuda kwebhizimisi. (Internal Revenue Bulletin 2011-38)
Asi IRS inoti zvakare "apo anoshandira anopa mushandi ane foni zvikuru kunyanya ... zvikonzero zvebhizimisi , bhizinesi uye kushandiswa kwemunhu pakombiyuta kazhinji hakusi kunetseka kune mushandi.
IRS haizorevi kuchengetedza rekodhi yekushandiswa kwebhizimisi kuitira kuti mugamuchire kurapa kusina mutero. "
Nhare dzemafoni semamiriro ekushanda mhepo inobatsira
I IRS inoshevedza foni kuti "kushanda kwemazuva mashoma kunobatsira," kureva kuti, "chero ipi neipi kana mabasa anopiwa kune mushandi wemushandi kusvika kumwero, kana mushandi akabhadhara pfuma iyo kana mabasa, kubhadhara kwakadaro kunogamuchirwa se kubviswa "sechinhu chakanaka uye chakakosha chemabhizimisi.
Sezvo kushanda kwemakore kwakabatsira, mushandi wega anoshandiswa haashandisi kukwanisa kwebhizinesi kubvisa mari yebhazi-foni, uye haibhadharwi kumushandi semunobatsira.
Kutanga, chinangwa chikuru chebhizimisi chinofanira kusimbiswa, kuitira kuti mabhizimisi-ane chokuita nebhizimisi anyorerwe kune bhizinesi uye kuti arege kuva nemashandisirwo emunhu waunoshandisa-foni akapiwa kumushandi. Izvo zvisina kushandiswa kwebhizimisi kushandiswa kwefoni yako hazvibvumiri sebhasiro rebhizimisi rekambani.
Kana iwe uchida vashandi kushandisa serofesa yebhizimisi zvinoshandiswa, kushandiswa kwebasa racho kumushandi kunotarisirwa pamitero yekutere seye minimus zvishoma kubatsirwa sezvinotsanangurwa ne IRS. Iyi IRS inoshanda inoshandiswa pakushandiswa kwemufambisi-wakapiwa foni mushure meDecember 31, 2009.
Zvinangwa zvebhizimisi zvefoni
Izvo "zvinowanzodiwa" zvinotsanangurwa ne IRS uye inoshandiswa kune foni dzenzira nenzira dzakasiyana. Muenzaniso unoshandiswa ne IRS kurondedzera "bhizimisi" ndicho chinodiwa nemushandi wekutaura kune mushandi panguva dzisiri dzebhizimisi. IRS inotaura kuti kupa foni "zvinangwa" kana kuti kugutsikana ", kukwevera mushandi mutsva, kana kuti kupa mimwe mibairo kumushandi hakuiti" bhizinesi "uye hazviregi kuti foni isati yave inobatsira.
Ramba Wakachengeta Zvakanaka Pamusasa Shandisa
Kutora foni kubva kune zvakarongwa nzvimbo yakatarisa hakureve kuti iwe unogona kukanganwa nyaya yekuchengeta zvinyorwa zvakanaka pamashandisirwo emunhu. Iwe unotofanira kunge uchikwanisa kuratidza kuti foni yakashandiswa zvikuru pamabasa ebhizimisi.
Chii chaunofanira kuita chinotevera
Kuti udzivise nyaya dzekuongorora mitero uye uchiteerera nemitemo ine chokuita nebhizimisi inoshandiswa sefoni, shandisai nyaya yacho nemutungamiri wenyu wemitero. Zvimwe zviyero zvaungada kufungisisa:
- Dzivirira maserurafoni chete kune avo vashandi vanofanirwa kuvaita kuti vaite zvakakwana mabasa avo, zvakadai sevatariri vekutengesa kunze, vatungamiriri vanofamba kakawanda, uye vatariri.
- Chengetedza vashandi masero efoni kuti uone kushandiswa kwebhizimisi. Kana izvi zvisingabatsiri, tsvaga nzira yekuwana nayo matanda efoni ari paIndaneti kuburikidza nemutakuri wako, kuitira kuti iwe unogona kuzvidzorera kana zvichifanira.
- Anoda kuti vashandi pamwe nekambani-vakapa masero efoni vane imwe foni kuti vashandise pachedu.
Verenga zvakawanda pamusoro peRIS paMutero Wemitero yeVashandi-Vakapiwa Mafoni Efoni.