Kushandiswa kwematare ematare (NOL) kunokonzerwa nemamiriro ezvinhu umo bhizimisi kana munhu ane zvikwereti zvepamusoro zvinoregererwa kupfuura zvinowanikwa mari inotengesa. Muchiitiko ichi, bhizinesi ine mari isingabhadharwi, kana marashiro ekurasikirwa kushanda. Ndiyo mashoko akaipa. Asi mashoko akanaka ndeokuti iwe unokwanisa kukwanisa kurasikirwa nekushanda kwekushanda uye kuendesa kune gore rekutere rawakawana purogiramu (chaizvoizvo, mumatare ekushandisa mari) kana makore apfuura kana makore anotevera.
Kuti uve neNOL, kurasikirwa kwako kunowanzokonzerwa nekubviswa kwezvikwereti kubva kune:
- Bhizinesi (asi ona zvigadziriswa pane kurasikirwa zvichienderana nemhando dzebhizimisi pasi apa)
- Basa rako sevashandi
- Kurasikirwa nekuda kwekukuvara kana kuba
- Kufambisa mari, kana
- Rental properties.
Yakawanda yehutachire yekushanda kushandiswa yakabatana nebhizimisi kurasikirwa . Kuti iongororwe, mabhizimisi aya ehupfumi anofanira kunge akabatanidzwa pamunhu wemutero wekudzorera. Izvo zvakashata zvinoshandiswa kushandiswa, naizvozvo, zvinoshanda chete kupfuura-kuburikidza nemabhizimisi, kusanganisira wekutengeserana chete. IRS inotaura kuti kazhinji kubatana uye S zvinyorwa hazvigoni kutora kushandiswa kwemitemo yakashata, asi munhu mumwe nomumwe wevamwe kana S corp veneti vanogona kuverenga mugove wavo wekurasikirwa pamutero wavo mumwe nomumwe unodzoka. Mambure ekushanda kushandiswa kwemakambani ndeye rudzi rwakasiyana rwekurasikirwa, uye haruna kubatanidzwa munyaya ino.
Imwe mari yebhizimisi haigoni kushandiswa kuverenga mambure ekurasikirwa kushanda.
Semuenzaniso, kurasikirwa kubva kumabhizimisi emari yepamusha kunongowanikwa kune avo vanokanganisa mari.
Net kushandiswa kurasikirwa kwakabatanidzwa mukubatanidza nekunamatira hakuna kuiswa munyaya ino.
Zvaungaita Kana Une Net Inoshandiswa Kurasikirwa
Heino mhedziso yekutora kwekuwana uye kutora marashire ekushanda kushanda:
- Chokutanga, pedza purogiramu yako yemutero (kusanganisira Hedhi C yebhizimisi rako, kana zvichibvira) kuti uende kuNyendo 41, iwe unowana mari kubva pane zvaunosunungura.
- Zvino iwe unofanira kubvisa zvinhu zvakananga pamutero wako wekutora kuti uone kuti unokwanisa kusanganisira zvose. Iwe uchada kuverenga muwandu chaiwo wehuta hwekushanda hunoshandiswa gore iroro.
- Kana uchinge wafunga kuti iwe une ruzivo rwakashata runoshanda, iwe unogona kuona kana kutakura kurasikirwa zvakare kune gore rapfuura (kana makore) kana kutungamirirwa negore rinouya (kana makore)
Kuverenga yeNet Operating Loss
Kurasikirwa kubva kubhizinesi rako ndeye chikamu chimwe chete chekushandisa kushandiswa kurasikirwa. Pamusoro pekuverenga zvinangwa pamutero wako wega (Fomu 1040):
- Tarisa Gadziriro Inowanikwa Gross (muto 37 weFomu 1040)
- Bvisa zvigadziro zvakatarwa kana kuti zvakakoshevedzwa, chero ipi zvayo inoshanda.
- Nhamba yemubairo, paNyendo 41, inogona kunge yakashata yekushanda kushanda.
Nhanho inotevera ndotarisa zvakanyatsoona zvinhu zvinopinda mukurasika. Vamwe vangave vasina kubatanidzwa. Somuenzaniso, haugoni kuisa;
- Zvitsva zvekuregererwa kwemunhu oga
- Kurasikirwa kwematongerwo emari kudarika mari yakawanda inowanikwa
- Kusabhadhara kusingabatsiri mune zvekuwedzera kwekusabhadhara mari.
- Mutsara wokuderedza kushandiswa kwekushanda, uye
- Kuita mabasa ekugadziriswa.
- Pane zvimwe zvimwe zvakabviswa zvisingagoni kuisa. Ona IRS Publication 536 kuti uwane mamwe mashoko.
Iwe unogona kuona kuverengwa kwose kweRS Form 1045 , kunyanya Hurongwa A. Cherechedza kuti musoro wekuti "Kubhadharwa Kwemari" inoreva "kudzorera nokukurumidza" nenzira yekurasikirwa kutakura zvakare.
Kana yakaratidzika sewe une tsvina yekushanda kushanda, iwe unenge uine sarudzo
Kufambisa Net Operating Loss to Minimize Taxes
Kushandiswa kwemambure ekushanda kwemakore mugore rimwe chete kunogona kushandiswa kuderedza mitsva yemitero mune imwe kana makore akawanda.
Net kushandiswa kwemitemo inogona kutorwa zvakare (inoshandiswa kukanganisa kubhadhara mumakore apfuura) nhamba chaiyo yemakore, kana kutungamirirwa mberi (inoshandiswa kukanganisa mararamiro mumakore anotevera) zvichienderana nemitemo yeRS inoshanda panguva yekurasikirwa.
Ona nyaya ino inotsanangura mutero wekutakura uye mitero inotakura mberi zvigadzirwa uye kuti inoshanda sei.
Kuti uwane mamwe mashoko pamusoro peNet Operating Loss, kukwana uye kuverenga, ona IRS Publication 536.
Kuwana rubatsiro neNet Operating Loss Issue
Sezvaunogona kuona kubva muchirongwa ichi pfupi, sarudzo yekugadza, kuverenga, uye kuendesa kurasikirwa kwekushandisa yakakomberedzwa kwakaoma. I IRS ine miganhu uye inogadziriswa pane izvi uye zviyero zvaunogona kutakura mberi uye kutakura zvakare. Kana iwe uchifunga kuti une ruzivo rwakashata runoshandiswa uye unoda kuishandisa kushandisa kuderedza mitero, kuwana rubatsiro rweunyanzvi hwemitero yakakodzera.