Kuti ukwanise kubhadhara mutero uyu webhizimisi rebhizimisi rebhizimisi rako rekumba, unofanira kusangana nezvimwe zvinodiwa zvinodiwa. Ichi chinyorwa chinotsanangura izvi zvinoda, zvinokuratidza kuti ungaverengera sei chikamu chekutsvaga, uye nezvemamwe madhora iwe unogona kubvisa kubva pamitero yako kana iwe uchikodzera.
Nyaya iyi yakaoma, uye chinangwa chenyaya iyi ndechekupa muongorori mukuru.
Chokutanga Kufanirwa: Kushandiswa kweSpace
Chinhu chokutanga chaunofanira kuita ndechokuona kana nzvimbo yebhizimisi rako rekumba inosangana neI IRS zvinodiwa: (1) Bhizinesi rinofanira kunge rakarurama; (2) Nzvimbo yacho inofanira kushandiswa senzvimbo yako yepamusoro yebhizimisi kana yezvinangwa zvebhizimisi, sekusangana nevatengi kana kuita mapepa ebhizinesi, uye (3) nzvimbo inofanira kushandiswa "nguva dzose uye yega" yebhizimisi.
Nzira mbiri dzekuverenga Dzimba Dzenyu Dzokutsvaga
IRS inobvumira nzira mbiri dzakasiyana dzekuverenga kuderedza kwako:
Simplified Method - Kana une nzvimbo duku, unogona kushandisa nzira iri nyore, iyo inokubvumira kuita kuverenga nyore.
Detailed Method - Kana une nzvimbo yakakura, iwe uchada kushandisa nzira yakanyatsotsanangurwa, pane IRS Form 8829 .
Nzira mbiri dzekugadzirisa zvikamu zveNzvimbo
Kuti uone kuti ndeipi nzira yekushandisa, iwe uchada kuziva kuti ungaverenga sei nzvimbo seyero yeimba yako inoshandiswa nzvimbo. Nzvimbo inoshandiswa yebhizimisi inotsanangurwa neimwe yemhando mbiri:
- The Area Method
Gurai nzvimbo inoshandiswa mubhizinesi renyu nehuwandu hwemusha wenyu. Somuenzaniso, kana imba yako iine mamita mazana maviri emakumbo uye ehofisi yako yeimba ine mamita mazana mana, nzvimbo yako yehofisi ndeye 20% yenzvimbo yose yeimba yako.
- The Number-of-Rooms Method
Gurai nhamba yemakamuri anoshandiswa nebhizimisi nehuwandu hwemakamuri mumusha (shandisa iyi nzira kana nhamba yemakamuri ichitaura zvakafanana).
Muzviitiko zvakawanda, nzvimbo inzvimbo ndiyo yakanakisisa, sezvo dzimba dzakawanda hadzina dzimba dzekuenzana nekukura.
Zvadaro, mhando dzemari dzaunokwanisa kutengesa zvebhizimisi rako reimba ...
Dzokera kumitero uye Yenyu Yebhizimisi
Kana uchinge wasarudza kuwandisa kwemukana mumba mako iwe unogona kushandisa mukuverenga mabhizimusi emhuri , danho rinotevera nderokuona mhando dzemari dzebhizimisi dzemunharaunda dzamunogona kutora. Mukuwedzera pane imwe yezvemabhizimisi emari, IRS inokubvumira kubvisa mari yakabatana ne "kushandiswa kwebhizimisi reimba yako." Kana mari yacho isiri yeukama nebhizimisi rako, haugoni kuvabvisa.
Mari Inoshandiswa Iwe Unogona Kudzinga Pane Mamwe Pamutero Wako Mutero
Kutengeswa, mibairo, uye zvipo zvekutengesa hazvisi kuderedzwa se "kushandiswa kwebhizimisi reimba," asi inogona kubviswa pane imwe nzvimbo pamutero wako wekudzokera . Iwe unogonawo kuva nenguva yakaoma kugutsikana ne IRS kuti basa rekugadzira nyika ndiro mari yebhizimisi yepamutemo kunze kwekuti iwe nguva dzose uine vashandi vanouya kumba kwako nekuda kwebasa rako.
Ngwarira kuparadzanisa mari yebhizimisi kubva pamari yako . Zvino sarudza mari muzvikamu zviviri:
- Direct
Kutungamira mari yekushandisa ndeye iyo inoshandiswa chete muchikamu chebhizimisi cheimba yako. Muenzaniso unogona kuva pende, mapuranga, uye kugadzirwa kwemapapu zvinoshandiswa chete munzvimbo iyoyo. - Zvisizvo
Mari dzisina kukanganisa ndeyebhadharo yekushandira imba yako iyo inogona kuderedzwa zvichienderana nehuwandu hweimba inoshandiswa mune zvebhizimisi (ona "Kuverenga Kumba Kamba Yenyu Yokutsvaga"). Zvimwe zvinodhura zvinosanganisira kubhadhara / kubhadhara chikwereti, zvibatsiro, inshuwarisi, uye kugadziriswa kwemusha.
Kuti uone mari yose isinganzwisisiki, nyora yako yose yemari yemari yako yegore. Heino runyoro rwemashoko:
- Tenga kana Imba yemitero
- Deductible kutora chikwereti
- Mikana yemari yehupfumi yeimba yaunogara (kunze kwekuti iwe uine inshuwarisi yakasiyana yebhizimusi chikamu cheimba yako)
- Mamwe magadzirirwo emisha (kana akanganisa bhizimusi remba)
- Zvishandiso uye mabasa, zvakadai semagetsi, gesi, tsvina, mvura, uye kushambidzira. (Nhare dzefoni dzinokurukurwa pasi apa)
- Kuora mwoyo. Kuti uverenge kuyerwa kwemavhenekeri pamusha wako, shandisa zvishoma (a) mutengo wakatarisika wemari yeimba yako musi wawakashandisa pakutanga kwebhizimisi, kana (b) mutengo wekutenga (kusabatanidzwa kwenyika) pamwe nekuvandudzwa kukuru kunze kwekurasikirwa nekurasika kana zvimwe kuchinja kumusha weimba yako. Zvadaro wedzerai mari yacho nebhizimisi-kushandisa mazana.
Zvadaro, kubvisa purofisi yefoni yefoni.
Kuchenesa Kutengesa Kunhare Kwekumba Kweimba Yako
Kana iwe uchida kutora foni yako yerofoni yehofisi yako yeimba, hezvino ndicho chaunoda kuziva:
- Kana iwe uine imwe yerunhare muimba yako
Kana iwe une foni imwe chete yepafoni mumba mako, haugoni kubvisa kushandiswa kwemutsara wefoni kumatare emunharaunda, sezvo iyo isiri "yega" kushandiswa kwemutsetse, pasi pemirairo ye IRS. Asi iwe unogona kutora chero bhizimisi rekureba-kure iwe unowedzera pamutsara. Iva nechokwadi kuti uchengetedze risiti yako yefoni kuitira kuti iwe ugone kuratidza tsanangudzo pamashezha chaiwo akaitwa, kana iwe ukaongororwa.
- Kana iwe uine bhizinesi rakasiyana uye mitsara yefoni
Kana iwe wakagadzira imwe nzvimbo yemabhizimusi mumusha mako, unokwanisa kuderedza kushandiswa kwemutsara uyu kumapurisa emunharaunda uye kure kure. Iva nechokwadi kuti haushandisi mutsetse wefoni yako pachako. Yeuka "izvo chete" zvigadziro. - Kana ukashandisa foni yebhizimisi
Iwe unogona kutora mari yefoni yako inoshandiswa chete nebhizimisi nenzira imwechete sefoni yefoni. Kana uine foni imwe chete uye iwe unoshandisa iyo yese yebhizimisi uye yekudana kwako, tarisa nemupi weuripi wezvemitero pakuderedzwa.
Zvadaro, zvikwereti pamabhadharo eimba kumba.
Zvikwereti paImba yeBhizimisi Bhizimusi Kudzingwa
Kunyangwe kana hofisi yeimba yako uye mari yebhizimisi inosangana nehofisi iyo isingabhadharwi, kubhadhara kwako kunogona kukwana, kana mari yako yebhizimisi yakawanda iri pasi pehuwandu hwehuwandu hwebhizimisi rako. Kubva ku IRS Publication 587 (2007) , heino tsananguro yeizvi:
Kubhadhara kwako kwezvinhu zvakasiyana-siyana zvinoshandiswa, zvakadai seinishuwarenzi, zvishandiso, uye kuderedza (pamwe nokuderedza kunotorwa kwekupedzisira) kunongowanikwa pamari yakawanda kubva kubhizimisi kushandiswa kweimba yako kunze kwemari yeiyi inotevera:
- Bhizimusi chikamu chemari yaunogona kutora kunyange kana iwe usingashandisi imba yako yebhizimisi (zvakadai sekubhadhara chikwereti, mitero yekutengesa pfuma uye kuurawa uye kurasikirwa kwevashandi);
- Bhizimusi mari inobatanidza nebhizimisi iri mumba (somuenzaniso, mibairo kana zvipo), asi kwete kushandiswa kwemusha pachako.
Heino muenzaniso wekuti izvi zvinoshanda sei:
- Kutanga, funga kuti wakasangana nezvinodiwa zvekutaura kubviswa kwehofisi yeimba (kubva paji Page 1) uye iwe wakayera purofisi yako yepamba yeimba iri 20% (kubva papeji 2)
- Mari yako yakawanda yebhizimisi ndeye $ 10 000.
- Bvisa zvabhadhara chikwereti chako chekubhadhara chikamu chebhizimisi, iti $ 1500 ($ 1500 x 20% = $ 300). Bvisa bhizimusi mari YAKASI inobatanidza nekushandiswa kwebhizimisi yeimba yako ($ 4,500, nokuda kwezvinhu zvakadai sekutengesa, kufamba, uye mari yevadzidzisi vezvenyanzvi).
- $ 10,000 - $ 300 - $ 4500 = $ 5200. Iyi ndiyo mhedzisiro yaunokwanisa kutora mamwe mabhizimusi mari anoshandiswa nekushandiswa kweimba yako.
- Kubvira apa unogona kutsvaga, kutanga, kubvumidzwa kwebhizimisi mari inoshandiswa nekushandiswa kweimba yako, uye zvinobvumirwa kutengesa kweimba yako (zvichienderana nehuwandu hwehuwandu hwebasa rako).
Kana iwe usingakwanisi kubvisa zvose zvako zvekudhura uye kuora kwepabonde nekuda kwemuganhu, unogona kukwanisa kutakura zvimwe kana kuti zvose izvi mari kune gore rinotevera.
Tarisa nemudzidzisi wako wemutero kuti uwane mamwe mashoko pamusoro pekupa mari iyi.
Cherechedza kuti iwe unogona nguva dzose kutora mari inobvumirwa nebhizimisi isingabatanidzwi nekushandiswa kweimba yako, uye iwe unogona kugara uchibvisa bhizinesi rezvemari yako yekubhadhara chikwereti. Asi iwe uchange uine huwandu mukukwanisa kwako kukwevera dzimwe mari dzebhizimisi rekumba, zvichienderana nemari yako. Somuenzaniso, kana iwe uine kurasikirwa mumambure, haugone kukwanisa kutengesa mari yebhizimisi chero ipi zvayo kana kuti kuderedza kwegore iroro (chengeta kuverenga kwako kumuridzi wezvemitero kana kuti preparer).
Chiyeuchidzo: Chinangwa changu ndekukupa ruzivo rwekushandisa iwe unogona kushandisa mukuunganidza zvinyorwa uye kukubatsira kuti uwane kunzwisisa kwemitemo yemitero ye US. Ini handiri muteresi wemutero kana kuti mutori wekare. Ndapota bvunza nyanzvi yepamusoro paunenge uchigadzirira mitero yako inosvika kana kutora zvisarudzo zvine chokuita nemitero.