Mutero Wecaresi Mafungiro paMasita Therapists and Truckers
Mutero Wechemhosva Chiitiko 1: Kurapa Muchirapa
Kurapa masayendisiti, cosmetologists, uye vadzidzisi vezvipi (vanopa mazano) vanoshanda panzvimbo ye spa. Vaipomerwa vhiki nevhiki "imba yokukwereta" yakaenzana neyakura ye $ 80 kana 25 muzana yemari yakawanda yemari.
Vamwe vakashanda nguva yakazara, vamwe vakazvipira-nguva.
Dzimwe nguva muridzi wemari haana kubhadhara mari yekukodha, kana mupiro webasa akanga ari mutsva, uye dzimwe nguva mari yekubhadhara haina kubhadharwa kana mupi webasa ainge asipo kwevhiki. Vatapi vebasa vakanga vakasununguka kuuya uye kuenda sezvavakasarudza; vazhinji vaine kiyi ye spa.
Vatengi vakagadzwa nevanoparidzirwa. Vatengi vanogona kukumbira mumwe mupiki webasa; vamwe vakakumbira nguva uye vakapiwa mupiki webasa. Mitsara yakaitwa patafura yepamusoro uye yakanyorerwa kune mumwe mutapi webasa.
Vamwe vanopa mazano vakapa zvibvumirano zvakanyorwa , vamwe vakanga vasina. Vaizofanira kuchengetedza mabhizimisi akajeka, uye vakaripira ivo pachavo kudzidziswa.
Vashandi vebasa vanogona kutengesa chero zvavanoda, uye vakasununguka kupa mari yakasununguka kana yekusununguka. Vashandi vebasa vakapa zvinhu zvavo pachavo, kana kuti vaigona kuzvitenga kubva ku spa.
Kwete W-2 mafomu (kune vashandi vanoripira mubhadharo) akaiswa kune vanopa basa, uye hapana mvumo yakanyorwa paFomu 941 (Employ's Quarterly Employment Tax Report) kwemakore ari mubvunzo.
Chisarudzo cheMutero weRare
Mutero Wecaresi wakagadza kuti vatsigiri vebasa vakanga vasiri vashandi, asi vakanga vari, zvikwangwani, vakonji vepankonji, vachigumisa kuti:
zvinhu zvichiratidza kuzvigadzirisa kwevashandi vebasa zvinowedzera pamusoro pezvinhu zvinoratidza kuteterera kwevatapiriri pamusoro pavo.
Zvinhu izvo IRS zvinoshandisa kugadzirisa kana mushandi ari mushandi kana muzvimiririra wezvakagadziri vose vari mu "kontrakta oga oga" munyaya ino; somuenzaniso, kubhadhara, kupa zvipo zvake, kusarudza maawa ake, kubhadhara dzidzo yega, uye kugadzirisa chikwereti chakakonzerwa nevatengi.
Mutero Wecaresi Nyaya 2: Nyaya yeChirking Company
Iyo kambani (tichaitumidza kuti "P Trucking") yaive nemarori, ayo akabhadhara kune imwe kambani. P Kuchengetedza kwaidiwa kuti ipe vatyairi, uye kutungamirira, kutarisa, kubhadhara, kuranga, nekudzibudisa. P Trucking akatarisa mazuva nemaawa mazuva vatyairi vakashanda, uye kurongeka kwekugadzira uye kutakura. Sangano racho raifanirawo kutarisa mabhizimisi ekutengesa mabhizimisi.
Chibvumirano cheP Trucking nemutyairi wega wega chakataura kuti mutyairi aive akazvimirira oga, kwete mushandi uye kuti P Trucking "haingatungamiri [mutyairi] nenzira ipi zvayo." P Kubhadhara kuribhadhara vatyairi chikamu chebhadharo yakazara pamutoro. Havana kusungirwa kushanda chero zuva rimwe kana nzira, uye chibvumirano chacho chinogona kupedzeredzwa neimwe sangano chero nguva. Vafambisi vaibhadhara magasi avo, zvombo zvokushandisa, zvokudya, uye mahara. P Kubhadhara kuribhadhara madori uye nezvose zvinoshandiswa nemotokari yekushanda nekugadzirisa mari. P Kutenga haina kutungamirira nzira chaiyo vatyairi vakatora, chero bedzi kuendeswa kwaiitwa. Vatyairi vakabvumirana kuti vave nemhosva yekubhadhara kwemitero yemari, hurumende kuchengetedzwa / Medicare, uye kusarirwa kwemabasa; vakagamuchira Fomu 1099 kubva P Trucking.
Hezvino zvinhu izvo Mutero Wecaresi uongororwa mukugadzirisa kwawo:
- Kudzora . P Kutengesa kwaive kutungamira basa revatyairi. Zvisarudzo chete zvakagadzirwa nevatyairi dzaiva kusarudzwa kwemigwagwa uye kubhadhara kwebhadharo. Mutero Wecareti akati P Trucking aiva nekodzero yekudzidzira basa revatyairi, kunyange dai risina kushandisa kodzero iyoyo pane dzimwe nguva. Dare rakati izvi izvi zvakaratidza basa remunhu.
- Unhu hwemashandisi emabasa nemichina. Vafambisi havana kunge vaine matori kana zvimwe zvigadziro zvaidiwa mubasa ravo. Vatyairi vaingova nematombo avo, izvo Dare raiti "rakanga risingakoshi" richienzaniswa nemari yematori. Ichi chiitiko chinoratidzawo maitiro evashandi.
- Njodzi yekurasikirwa (Kubhadhara kana Chikwereti). Vatyairi vakanga vasina mhaka, sezvo vakanga vasina humba. Uyewo havana kumbova nekutsvaga mune bhizimisi iyo yaizova pangozi yekurasikirwa. Ichi ndicho chinhu chinonyanya kukoshesa chimiro chevashandi.
- Kodzero yekugumisa. P Kutakura kwaiva nekodzero yekugumisa ukama panguva ipi zvayo, sezvakaitwa nevatori vemotokari. Dare rakati izvi izvi zvakaratidza kuti vatori vemotokari vakanga vari vashandi.
- Shingairira Kubatana Nebhizimisi. Basa revanopinda makonji ezvimiririra rinowanzotarisana nebhizimisi; somuenzaniso, kambani yemakombiyuta yaizobhadhara basa rekuchenesa (muchengeti akazvimiririra). Sezvo basa revatyairi raive mubasa rebhizimisi, Dare rakati izvi zvakaratidza ukama-mushandi wehukama.
- Mamiriro ehukama (kusingaperi kana kupfuurira). Vanokonzerana vakazvimirira vane ukama hwenguva pfupi nekambani, vachishanda nguva nenguva, kwete purogiramu yenguva dzose. Vatyairi vaiva vashandi venguva dzose, vachishanda nguva yose, kunyange zvazvo vaiva nekodzero yekuramba mabasa. Dare rakataura izvi seimwe chiitiko chinoratidza kuti chaive vashandi.
- Kuvapo kwekubvumirana. Mutero Wecareti wakataura zvakanyorwa kuti "chibvumirano chakazvimirira" pakati peP Trucking nevatyairi, asi yakati chibvumirano chakanga chakazara nezvimwe zvinhu.
Kusarudza kweDare
Sezvo iwe unogona kufungidzira nemashoko avo pane imwe neimwe, Mutero Wecare wakawana kuti madereji aiva "vashandi vezvemitemo" uye kuti kubhadhara kwavakaitirwa kwaiva mubhadharo uye zvichienderana nemitero yekushandiswa kwehurumende. Cherechedza kuti kuvapo kwegvumirano hazvikwani. I IRS neDare Rekutarisa rinotarisa zvinhu zvakawanda pakugadzirisa kushanda kwevashandi kana chiremera chakazvimirira.
Zvinonzwisisika: Mashoko ari munyaya ino uye panzvimbo ino ndeyezvikonzero zvinowanzoitwa, uye haafaniri kutarisirwa kubhadhara mitero. I IRS uye Mutero Wecaresi vanoongorora nyaya imwe neimwe pachayo, uye zviitiko zvose zvakasiyana. Kana iwe uri kushamisika kana vashandi vako vakanganisa, unogona kukumbira kusarudza IRS nokuisa Fomu SS-8 .
References: TC Memo 2010-239 , TC Memo 2007-66