Car Car Rental

by William Perez

Mari inobhadhara nokubhadhara motokari uye madori inotengesa.

Mari inobhadharwa nokubhadhara motokari kuburikidza nevezera repamusoro-pe-carer services dzinosanganisira JustShareIt, Getaround, kana Turo inotengesa. Mutengi wemotokari anogonawo kutora mari inobhadhara kubhadhara motokari, zvakadai sokuderedzwa, makomisheni, uye kutengesa mari. Kuti mari inoshandiswa nemari inoshandiswa inoratidzika sei zvichienderana nekuti basa iri rezvemari rinoonekwa sebhizimisi.

Iyi inzira itsva uye inobudirira yevanhu kuti vawane mari, uye IRS inongova nehuwandu hweruzivo pamusoro pechinyorwa ichi.

Tinoongorora zvese zvinowanikwa zviripo zvakabatana pakuunza mari nekubhadhara motokari pachedu.

Pfungwa huru

Mari inowanzonzi zvikwereti kubva pfuma yega:
- Iyo inowanikwa mari inowanikwa pasi pehurumende yemutero wemutero uye mutero wemutero wehurumende.
- Zvichida pasi pemutero wekuzvitsvaga.
Iyi mari inowanikwa mune zvebhizimisi kana semari isina bhizimusi:
- Mari yebhizimisi inorondedzerwa pane Purogiramu C uye inotungamirirwa nemutero wekushanda;
- Mari-yebhizimusi mari inonzi yakataurwa neChina 21 yeFomu 1040;
- Mari isiri-bhizinesi iri pasi-yakarongerwa kana sechinhu chekuita basa kana sechinhu chisingabatsiri (basa).
Mariro yakabviswa:
- Sezvinotengeswa zvebhizimisi, zvakabatanidzwa zvakananga pamusoro pemari yebhizimisi paChechi C.
- Sezvo isiri-bhizimusi mari, pinda paIndaneti 36 yeFomu 1040 uye uone se "PPR."
- Kana kuti se-kwete-profit-profit hobby expenses
  - pane Purogiramu Azvitsaurwa zvisiri izvo zvakasiyana-siyana zvichienderana ne2% yeAGI chikumbaridzo
  - Kusingakwanisi: mari haigoni kuwandisa kupfuura mari yaunopihwa.
- Chii chaungabvisa?
  - Kuora mwoyo
  - Zvechokwadi mari yekubhadhara: yakagadzirirwa kushandiswa kwekugara
  - kana kuti Standard Mileage Rate
  - Kutengesa mari / mahofisi kumakwikwi
  - Kufarira
  - Motokari inoshamba
  - Kugadzirisa

Nhau dzehutano:
- Icho chiitiko kana bhizinesi here?
- Kana bhizinesi richiita kuti kurasikirwe, kurasikirwa uku hakuiti kana kuti kwete?
- Kana basa rakabhadhara richiita kuti kurasikirwa, iwe unoda kuita sarudzo dzakasarudzwa kuti uwedzere nguva yakawanda kuziva kana basa rako rinosangana ne-for-profit test?

MuRS terminology, chatinosangana nayo inonzi mairi kubva kune pfuma yako .

Ngativerengei izvo IRS inotaura pamusoro penyaya iyi, uye ipapo tichazunungusa kuti zvinorevei.

Mari dzinobva Muzvipfeko zveMunhu - imwe yenyaya kubva kuParidzi 17

"Kana ukabvarura pfuma yako, yakadai semidziyo kana motokari, iwe unoti sei mari yako uye mari yako inowanzoitwa ne:

Chero kana kwete basa rekurenzi ibhizinesi, uye
Zvichida kana kwete basa rekuvakirwa rinotarisirwa purofiti.

"Muzviitiko zvakawanda, kana chinangwa chenyu chikuru chiri mubhadharo kana mari uye iwe uri kubatanidzwa mubasa rekuvakira nekuenderera mberi uye nguva dzose, basa rako rekurenza ibhizimisi. Ona Publication 535, Bhizimusi reMabhizimisi, nezvemashoko ekudhura mari yebhizimisi rose uye kwete -ku-pabasa mabasa.

"Kupa mari yebhizimisi nemari." Kana iwe uri mubhizinesi rekubhadhara pfuma yako, taura zvaunowana uye mari yako pane Purogiramu C kana Chedheni C-EZ (Fomu 1040).

"Kuzivisa nezvekusabhadhara mari." Kana iwe usati uri mubhizimisi yekubhadhara pfuma yako, rondedzera mari yako yokubhadhara paFomu 1040, mutsara 21. Nyora rudzi uye chiyero chemari pamutsara wakatsetseka uri pedyo nemutsara 21.

"Kuzivisa kwete mari yekutengesa." Kana iwe uchikwereta pfuma yako yepfuma, sanganisira mari yako yokubhadhara mari yaunopinda paFomu 1040, mutsara 36, uye ona mirairo iripo.

"Kana iwe usingabvaruri pfuma yako pfuma, kubvisa kwako kwakakwana uye iwe haugoni kureva kurasikirwa kwekugadzirisa mamwe mari. Ona Basa kwete kune purofiti , pasi peMamwe Mapato , gare gare."

IRS.gov, Your Federal Income Tax (Publication 17) , Chitsauko 12 (Zvimwe Zvikamu), chikamu paRents kubva kuPiwe Pfuma; mapeji 91-92 mune peji PDF .

The Basics

Kutanga, sarudza kana basa rako rekuraira motokari ibhizinesi.
Chechipiri, kana basa rako rekurenza ibhizinesi, zvino sarudza kana iwe uchiita zvekunyama mubhizinesi.
Chechitatu, kana basa rako renzvimbo isati iri bhizinesi, zvadaro sarudza kana basa rako rekuraira motokari richiitwa nekuda kwebatsiro.

Kubva pamibvunzo iyi mitatu, tinogona kuona kuti mari inobhadharwa inobhadharwa sei uye inorondedzerwa pamutero wako wekudzokera.

Kana kubhadhara motokari pachedu ibhizimusi kana bhizinesi, ipapo mari yekubhadhara inobhadharwa semamwe mari yebhizimisi. Iwe unoshuva mari yakawanda inowanikwa paChechi C. Iwe unobvisawo chero mari inobhadhara zvakananga nebhizimisi yako yebhadharo yemotokari; izvi zvinowanikwawo pane Purogiramu C. Mitsara inowanikwa (mushure mekubviswa) inotungamirirwa nehurumende yemari yemutero, mutero wekushanda , uye chero mitero yenyika.

Kana iwe ukakonzera kurasikirwa mubhizinesi rako rekubhadhara, tinofanira kuziva nguva uye kuti yakawanda yei kurasikirwa iyo inogona kuderedzwa.

Chii chiri kushanda ndechokusiya kurasikirwa kwekuita basa . Iko kurasikirwa kwekuita basa kunogona kudzora apo (mugore ripi rekutere) uye zvakadini (kusvika pamwero weimwe mari yekusagadzikana) kurasikirwa kunobvumirwa. Kune mitemo mitatu kunyanya yatinofanira kubhadhara. Mutemo mukuru unoti, "Basa rekurenda ibasa risina basa kunyange kana iwe wakabatanidzwa mune basa iri" (Publication 925, Passive Activity uye At-Risk Rules, chikamu chezvinhu zvisingaitiki; peji 3 yePeji version ). Zvisinei, kune mitemo miviri inokosha inopa zvisiri izvo: zvishanu kunze kwezviitiko zvekurenda, uye kuongorora kwekubatanidzwa kwezvinhu. Nokushanda kuburikidza nemitemo iyi inokosha, tinosarudza kuti tingabata sei kurasikirwa chero kupi zvako mubhizimisi rebhadharo yemotokari.

Isu tine nzira mbiri yekutsanangura nguva uye kuti zvii zvakakanganisika zvebhizimisi renharaunda inodzingwa. Nzira yekutanga inotarisa kune izvo zvisiri pamitemo yebasa renharaunda. Nzira yechipiri inotarisa kana iwe "wakabatana" mune bhizimusi renharaunda.

Kana kubhadhara motokari yako haisi bhizinesi, zvakadaro, ipapo mari yekubhadhara inobhadharwa semari inowanikwa mari. Unoshuva mari yakawanda yeNew 21 (Dzimwe Mari) yeFomu 1040; Mari dzinoshandiswa paNyendo 36. Ratidza kuti mari inobva kune yekubhadhara pfuma yako pachako, saka IRS ichaziva rudzi rwekuwana mari yauri kuudza ikoko. Ratidzai mari inoshandiswa pamutsara wepepa yeFomu 1040 Line 36. Uchacherechedza kuti Line 36 ndiro mutsetse watinoshandisa maitiro ekugadzirisa mari. Iwe uchacherechedza zvakare kuti hapana mutsara wekuyera kubva kumuganhu we23 kusvika kune makumi matatu nemakumi matatu emitambo iyi. Saizvozvowo, IRS inotirairidza, "Pamutsara wakajeka uri pedo nezera 36, pinda muwandu hwekubvisa kwako uye uzvione sezvakaratidzwa." Uye zvakananga, IRS inoramba ichiti, "Deductible mari yakabatanidzwa nemari inoburitswa mumutsara 21 kubva pakubhadhara pfuma yega yega inobatanidzwa kune purofiti.Sarudza se" PPR. "" ( Mirayiridzo yeFomu 1040 , 2015 edition, peji 38) .

Mari isiri-bhizinesi inotungamirirwa nehurumende yemari yemutero uye chero mitero yehurumende; haisi pasi pemutero wekuzvitsvaga.

Kana basa rekuraira motokari risati riri bhizinesi uye risina kutarisirwa purofiti, ipapo mari yekubhadhara uye mari inoshandiswa sechinhu chisingaiti chekuita basa. Mari inobhadharwa inodhindwa paNyendo 21 (Dzimwe Mamwe Mapato) eFomu 1040. Mari inoshandiswa kune basa rekurenda inorondedzerwa pane Purogiramu sezvokudzvora zvakasiyana-siyana zvichienderana ne 2% yegadziriro yemari yakawanda yemari. Mari yehuwandu yaunoshumo haikwanise kudarika chikamu chemari yaunoshandisa iwe yawakapa. Uyezve, mari yekubhadhara, iyo yakawedzerwa nedzimwe nzira dzakasiyana-siyana dzakasarudzwa, dzichaderedzwa ne 2% yemari yakawanda yakagadziriswa. Mari yekubhadhara inowanikwa mari inowanikwa pasi pemutero wemutero wehurumende uye chero mutero wehurumende; haisi pasi pemutero wekuzvitsvaga. Izvi zvinoratidzika kuva zvakananga kune-kwete-purogiramu mabasa chete. Kana zvikwereti zvinopfuura kudarika mari yakawanda kubva mubasa racho, ipapo pane nzira yekugadzirisa kuti ndeupi mutemo wekutora matanho mazviri. ( Ona, Publication 535, Mazhizimisi emabhizimisi, chikamu paMugove pane Zvokudhonza; peji 6 yePeji yePFP .)

Somuenzaniso , ngatiti Sallie anodzinga motokari yake uye anowana $ 5,000 mumari yakazara. Mari yake inobatanidza nechokuita basa iri $ 2,500. Uye iyo yakashandurwa yakawanda mari inenge $ 100,000. Kana basa iri rekuvakirwa risati riri bhizimisi uye risati raitwa nokuda kwebatsiro, zvino mari yake inoshandiswa pane Purogiramu A Line 23. Kana Sallie asina zvimwe zvakakonzerwa zvakasiyana-siyana, zvishoma zvaro zvakabviswa zvishoma kune $ 2 500, uye izvi zvinoderedzwa ne2% kuchinja mari yakawanda ye $ 100,000, kana kuderedza $ 2,000. Iko mari yakawanda yemabhadharo akasiyana-siyana, mushure mekunge "2% haircut," iri $ 500. Ndiyo chikwereti chemari inobhadhara mari yebhadharo. Zvose hazvina kuderedzwa.

Flowchart
Ko Mari Inobvepi Kubhadhara Imotokari Taxed?
Icho chiitiko kana bhizinesi?
Ehe.	Dzokorora mari uye mari pane Purogiramu C.
Waiva nechipo here?
Ehe.	Nhepfenyuro inoshandiswa neHome Federal Revenue Tax + Imba Yebasa Rekushandisa + State Revenue Tax
Aihwa.	Iwe unosangana nechimwe chezvinhu zvishanu zvisingabvumirwi basa rekugara?
Ehe.	Kurasikirwa paChechi C haisi kukonzerwa nePassive Activity Loss Limitations (PALL). Bvisa kurasikirwa kwakakwana.
Aihwa.	Wakabatanidzwa here?
Ehe.	Inotorwa semabhizimisi asiri pasi. Kurasikirwa paChechi C hakugoneki nePALL. Bvisa kurasikirwa kwakakwana.
Aihwa.	Passive business. Kurasikirwa paChechi C kunongororwa nePALL. Zadza Fomu 8582 kuti uone kuti kurasikirwa kwakagadziriswa sei.
Aihwa.	Icho chiitiko chinoitwa kuti chiwane purofiti here? (Ongorora 9 zvinhu.)
Ehe.	Zvichienderana neRussia Imari Imitero + State Revenue Tax. Bika mari muMugero 21 se "Pfuma Yezvimwe Zvimwe." Dzokorora mari paMuganhu 36 se "PPR."
Aihwa.	Zvichienderana neRussia Imari Imitero + State Revenue Tax. Bika mari muMugero 21 se "Pfuma Yezvimwe Zvimwe." Dzokorora mari pane Purogiramu A, Line 23 se "Hobby Expenses."

Ko Car Your Rental Inoshanda Bhizinesi kana Kwete?

Mubvunzo wokutanga unokosha unobvunza ndewekuti basa rako rokubhadhara motokari yedu kana motori ibhizinesi. Izvi zvinokonzera kusiyana kwakanyanya mumari iyo mari inoshandiswa uye inowanikwa mari uye mari inoshushwa pamutero wekudzokera. Ngationei kuti IRS inorevei nezvenyaya iyi.

"Muzviitiko zvakawanda, kana chinangwa chenyu chikuru chiri mubhadharo kana mari uye iwe uri kubatanidzwa mubasa rekuvakira nekuenderera mberi uye nguva dzose, basa rako rekurenza ibhizimisi. Ona Publication 535, Bhizimusi reMabhizimisi, nezvemashoko ekudhura mari yebhizimisi rose uye kwete -ku-pabasa "(Publication 17, Your Federal Income Tax).

Cherechedza pano izvo IRS ichiti:

Kana chinangwa chenyu chikuru ndechokuita mari kana purofiti
uye iwe unobatanidzwa mubasa rekurenda nekuenderera mberi uye nguva dzose ,
ipapo basa rako renharaunda ibhizinesi.

Ndezvipi zvimwe zvishandiso uye zvigadziro zvatinazvo zvekuziva kana basa iri rebhizimisi kana bhizinesi? Mubvunzo wekuti ungarondedzera sei izvo zvinoumba basa kana bhizimusi inhau iyo yekare IRS yakanyarara pamusoro. Ona , somuenzaniso, hurukuro yaJoe Kristan yekuti kubhadhara kunze kwemaimba imhizha kana bhizinesi. (Cherechedza: iyi haisi nyaya imwe chete, asi imwe nyaya yakabatana.)

Heino nyaya iyo tinoiona nayo:

Imotokari Yako Yakabatanidzwa Basa Yakashandiswa Pamusoro Pokubatsirwa?

"Pakusarudza kana iwe uchiri kuita basa rekubatsira, zvimwe zvinhu zvinotorwa munyaya, hapana chimwe chinhu chinokonzerwa nechinangwa chekuti: ..." (Publication 535, Bhizimusi reMabhizimisi, chikamu cheNyika- Kubatsira-Kubatsira, peji 5 yemu PDF version ).

Zviri nyore kwazvo kuona kana basa rinotorwa pane purofiti. Mushure mezvose, unogona kungotaura chete nekucherechedza kana basa rekuvakirwa rinopa zvikwereti kuburikidza nekuyera mari yakawanda, kubvisa kunze kwezvinhu zvinoshandiswa, nekuona kana kune zvipo zvacho zvakasara.

IRS inotsanangura zvipfumbamwe zvinhu kuti uongorore kana basa rinoendeswa kune purofiti.

"Iwe unoita basa racho nenzira yebhizinesi,
"Nguva uye simba raunoisa mubasa rinoratidza iwe unoda kuita kuti zvibatsire,
"Iwe unovimba nemari yaunowana pamararamiro ako,
"Kurasikirwa kwako kunokonzerwa nezviitiko zvisingakwanisi kudzora (kana kuti zvinowanzoitika muchikamu chekutanga-chema bhizinesi rako),
"Iwe unoshandura nzira dzako dzokushandira mukuedza kuvandudza kubatsirwa,
"Iwe (kana varairi vako) vane ruzivo runodikanwa kuti urambe uchiita basa sebhizimisi rinobudirira,
"Iwe wakabudirira mukuita purogiramu mune zvimwe zvakaitwa munguva yakapfuura,
"Basa rinoita purogiramu mune mamwe makore, uye
"Unogona kutarisira kuita ramangwana kubatsirwa kubva pakuonga kwezvinhu zvakashandiswa mubasa iri" (Publication 535).

Mutemo weChimbichi: Uri Unobatsira here mumakore matatu kubva pamashanu?

I IRS inofungidzira, inoti, kuti basa rinotorwa kune purogiramu kana basa racho rinounza zvikwereti mumakore anenge matatu kubva mumakore mashanu apfuura, kusanganisira gore razvino (Publication 535).

Muchirevo chekushanda kwemotokari, izvi zvinoreva kuti IRS inofunga kuti ichokwadi kuti basa rekubhadhara motokari rinotarisirwa purogiramu kana basa rekubhadhara motokari rakabhadhara kwemakore matatu kubva kune mamwe mashanu emakore ekuedzwa. Sezvataona pamusoro, kubhadhara pfuma yega yega inotarisirwa purogiramu inogona kubhadhara mitero semari yebhizimisi zvichienderana nemutero wekuzvitsvaga kana kuti semari inowanikwa mari isingashandisi mutero webasa roga roga nemari inodzingwa zvakakwana sekugadziriswa kune mari.

Kana basa rekubhadhara motokari raizokwanisa kupera izvi 3-kunze kwe-5 kuongororwa kwegore, IRS inogona kutanga kushamisika kana basa rekurenda motokari chaizvoizvo basa risingaiti. Zvinhu zvisingabatsiri zvinoshandiswa sezvinoitwa kushambadzira: mari inobhadharwa zvakakwana pamatare evanhu, uye mari inodonhedzwa sezvikwereti zvakasiyana-siyana paSheti A uye haigone kudarika chikamu chemari yekubhadhara motokari inotaurwa pamberi peFomu 1040. Zvichienderana nemutero wemunhu, kutora motokari basa rinoitwa sechinhu chisingaiti chekuita basa kunogona kukonzera mitero yakakwirira. Ndizvo nokuti havasi vose vanobatsirwa nekuita kuti vadzikinure, zvichida nokuti havana mari yakakwana yekuita kuti iveemize kana kuti nekuti zvigadziriswe zvadzo zvakanyanyiswa zvakanyanya kuti kutora kubhadhara kwakakwana kuri nani.

Iwe unogona kukumbira IRS kuti irege kurega kugadzirisa pamusoro pekuti basa rako renharaunda yemotokari rinotarisirwa purofiti. Muchidimbu chemagetsi, izvi zvinonzi kududzira sarudzo. Pasi pechisarudzo ichi, unobvunza IRS kuti imirire kusvikira wava nemakore mashanu emabasa. Zvadaro, iwe neIrS munogona kudzorera makore mashanu akazara kuti muone kana basa rekubhadhara motokari rakapa zvibereko mumakore matatu emakore iwayo mashanu. Iyi sarudzo inogadzirwa nokuisa Fomu 5213 nemutero wako wekudzoka. Zvaunowana kuburikidza nekuita sarudzo iyi ndeyekuti "IRS haizoiti nokukurumidza mubvunzo kana basa rako riri kuita kuti riwane purogiramu. Saizvozvowo, hazvizoiti kuti iwe uzvidzore iwe," IRS inotsanangura muPartiation 535. Mukutsinhanisa, iwe unorega kana kumira iyo yakarongeka mitatu yemakore mitemo-ye-kukanganisa pamabhuku ekuongorora , uye inowedzera izvi kusvika kumakore maviri mushure mezuva rakakodzera rekudzoka kwegore rapera mumakore mashanu emakore. Zvisinei, iyi inongororwa mabhuku ekutsanangurira inoshandisa chete nekuremekedza kubhadhara kunobatanidzwa nebasa rekushanyira motokari uye kune chero ipi zvayo yakabviswa inogona kuve yakakanganisa masvomhu kuburikidza nekushandura kubhadhara mari yemari. Mamwe ose emitero yatinobhadhara ichiri kudzivirirwa pasi pemakore matatu evhudziro rekutsvakurudza mutemo wekukanganisa.

Kuti uwane mamwe mashoko pamusoro pechisarudzo ichi chinokosha, ona Chikamu Chisingabatsiri Zvebasa reParidziro 535 (peji 5 ye PDF version ).

Bhizimisi Rako Rinoita Basa Risina Basa Here?

Kana muridzi wemabhizimisi asingabatanidzi mubasa rekubhadhara motokari yebhizimisi, uye bhizinesi rinoita kuti kurashikirwa kwegore, uye kurasikirwa uku kunogona kumiswa pasi pemabasa ekurasikirwa kwekurasikirwa kwemitemo (PALL). Mitemo iyi inotsanangurwa zvakadzama muPamusoro 925, Passive Activity uye At-Risk Rules.

Asi ngatinyatsojeka pamusoro pemamiriro acho ezvinhu. Iwe watoziva kare kuti basa rako rekurenda motokari ibhizimisi uye rinotarisirwa kubatsira. Iwe uri kukwereta mari uye mari pane Purogiramu C. Mushure mokubvisa mari yose yakabatana nemabasa ekubhadhara motokari, une mari yakaipa yemari (kurasikirwa). Pano, iwe unofanzvi kuzvibvunza: iko kurasikirwa uku kunokonzerwa nemabasa epasita?

Kana zvisingaiti, ipapo chikwereti chakakwana che kurasikirwa chinotorwa mberi kweFomu 1040, apo kurashikirwa kunokanganisa chero imwe mitsva inowanikwa pamusoro peyo fomu.

Kana hongu, ipapo kurasikirwa kunomiswa. Kurasikirwa hakuitwi mberi kweFomu 1040. Pane kudaro, mari yekurasikirwa inopfuurira (inotorwa pamusoro) kune gore rinouya rekudzoka kwemutero, iyo inokanganisa chero mari inobhadharwa mumutambo wegore rinotevera Sangano C.

Saka tinoziva sei kana bhizimisi rebhadharo yemotokari basa risina basa? Tinofanira kusarudza kana iwe, munhu ari kubhadhara motokari yavo, ane pfuma inobata mubhizinesi. Uye kusarudza kuti, tinongororongedza miedzo 7 yekubatanidzwa kwezvinhu, iyo inonyatsodhindwa muChangamire 925 (peji 5 ye PDF version ). Muongorori wepamusoro vateresi vanoyeuka ndiyo yekutanga kuedzwa: "Iwe wakabatanidzwa mubasa racho kwemaawa anopfuura 500" panguva yemutero. Maawa mazana mashanu anogona kunge ari chinangwa chakakwirira chakanaka chokusangana nevanhu vari kubhadhara motokari dzavo kuburikidza nekugoverana kwehupfumi nzvimbo.

Nemafaro vateresi vanoda kusangana chete kweMWE kubva kuZVIMONYU kuongororwa kwekubatanidzwa kwezvinhu. Maawa mazana mashanu emabasa ndeimwe muedzo. Muedzo wechitatu unobvunza kana muteresi aibatanidzwa mubasa kwemaawa anopfuura zana nemakore pagore uye mutero wemubhadhara wekutora chikamu wakanga wakawanda kupfuura chero munhu upi noupi, kusanganisira chero vasiri vadzidzisi. Uyu muedzo wechitatu unogona kuva chinangwa chinokwanisika chevanhu vanobhadhara motokari dzavo.

Zvakadini kana munhu asina maawa zana ekubatanidzwa? Ngatitarisei pamuedzo wechipiri. Izvi zvinobvunza kana mubhadhadzi achiita basa iri pagore zvaive zvakanyanya kuve nekubatanidzwa mubasa revanhu vose (kusanganisira chero vasiri venzi) kwegore. Mune mamwe mazwi, kuedza uku kurikumbira kana muteresi akaita zvakanyanya basa rose rekubhadhara motokari. Kana zvakadaro, mubhadhadzi wekunyama anobatanidzwa mubhizinesi.

Nokudaro, tinokurudzira kuti vatengi vanocherechedza nhamba yemaawa evanhu vose (muridzi, vashandi, makambani) anoshanda mubhizinesi.

Cherechedza zvinotevera:

"Basa rekurenda ibasa risina basa kunyange kana iwe wakabatanidzwa mune zvekuita"
"Chiitiko chinhu chekubhadhara kana zvinhu zvinooneka (chaiyo kana munhu oga) zvinoshandiswa nevashambadzi kana kuti zvakachengetedzwa kuti zvishandiswe nevashambadzi uye mari yakawanda inowanikwa (kana inotarisirwa mari yakawanda) kubva kumabasa inomiririra mari inobhadharwa (kana kuti inobhadharwa) kunyanya kushandiswa kweimba yacho. "
- Inoshandiswa kuzvinhu zvinooneka pachake, zvakadai semotokari
KUBVA
1. "Avhareji yenguva yevatengi vanoshandisa ndeye
  - "Mazuva manomwe kana pasi, OR
  - "Mazuva makumi matatu kana zvishoma uye mabasa ehupi ehupi aive akapiwa pakuita kuti nzvimbo yekuviga ivepo kuvashandi vanoshandisa
2. "Maitiro ehutano ega ega akapiwa mukugadzirisa nzvimbo inoshandiswa kune vashandi.
3. "Kushandiswa kweimba yacho kunowanikwa kune imwe nyika isingabatsiri.
4. "Iwe unowanzoita kuti nzvimbo iyo inoshandiswa inowanikwa munguva yakatsanangurwa yebhizimisi kusina kushandiswa kwevashandi vakasiyana-siyana.
5. "Iwe unopa pfuma kuti ishandiswe mune imwe yebasa rekubatana, S corporation, kana sangano rekubatana iwe pachako sewe muridzi ...."
  - Kubva muMirayiridzo yeFomu 8582 (pdf)
Mhedziso,
- kubhadhara pfuma yemunhu (motokari) sebhizimisi yebatsiro kunowanikwa pasi pekusiya kurasikirwa kwebasa
  - kunyange kana muridzi wemuviri akabatanidzwa,
  - uye naizvozvo chero kurasikirwa kunogumira nePALL;
- KUBVA kana imwe yemashoko 1 - 5 (pamusoro) ichokwadi, ipapo basa racho harina kurapwa semabasa ekubhadhara, uye naizvozvo chero kurasikirwa hakuna kukwana nePALL.
  - Kunze kwekutanga 1 kunotarisa kuvimbisa pano.

ITA KUTI: Itai kuti nhamba yemazuva ega yega yekushanyira, uye pamagumo egore, tora muvhareji kuti uone kana iri pasi pemasikati manomwe. Kana zvakadaro, ipapo kurasikirwa chero kupi zvako kwebhizimisi rebhadharo yemotokari hakusi kungorambidzwa nemabasa ekurasikirwa kwekurasikirwa. Izvozvo zvinoreva kurasikirwa kwekambani kubva paSheji C kunopfuurira mberi kweFomu 1040, apo kurashikirwa ikoko kuchagadzirisa mamwe marudzi emari.

"Kana basa racho richiwira kunze kwetsanangudzo yekubhadhara, hazvisi kurega kana kuti kwete kwete zvichienderana nokuti mubhadhari anotora mari." (IRS.gov, Basa rePassive Rinorasikirwa neKuongorora Kwekuongorora Maitiro , February 2005, PDF, peji 2-3.)

"Kubha. § 1.469-1T (e) (3) (ii) (A) - (F): Kusara kwechitanhatu kune tsanangudzo yekubhadhara. shandisa. " (peji 2-8)

Kurasikirwa kwepasipo kunokanganisa mari yakanaka.

Rekodi Kuchengeta

Chirongwa chebasa remaawa - zita revanhu, uye maawa emaawa anoshandiswa
- Shandisa: maawa ose emaawa anoshandiswa kumunhu mumwe nomumwe
- Kune muridzi, ivo vanopfuura 500 here? Anopfuura zana uye zvishoma nezvimwe chero munhu upi zvake? Zvinyorwa zvose?
Log log of rentals,
- kuenzanisa nhamba yemazuva motokari inorashwa nguva imwe neimwe.
  - Shandisa: tora chiyero pamagumo egore.
- Uye kuenzanisa nhamba yemakiromita inotenderera nguva imwe neimwe
  - Shandisa: Kuti uwane mileage yakaenzana
- Uye kuenzanisa makiromita akawanda motokari yakanga iri kutyaira gore
  - Shandisa: kuyera makiromita akazara
  - Kuyera kushandiswa kwevakashandisa (kana kutora mari chaiyo)
Purogiramu yakawanda (mari)
Zvinodhura, zvakarongwa nemhando, zvakadai
- Motokari mari, zvakadai
  - hwaro uye kuderedza
  - Mari yekubhadhara mari (kufarira)
  - Kana kubhadhara mari
  - Gasoline
  - Kugadzirisa
  - Matairi
  - Mafuta anochinja uye mamwe maitiro ekugadzirisa
  - Auto Insurance
  - Motokari inoshambidza / kubudisa
  - Parking / tolls (kana zvichibvira)
  - Citations / matikiti haabvumiri.
- Komisheni (yakabhadharwa kumagetsi anotakura)
- Mwedzi webhadharo yebhadharo kana mari yekufambisa kana mari yekupa data
- Zviyero zvekugadzira zvishandiswa
- Mutengo wezvimwe zvinokwana zvinoda kubhadhara
- Mifananidzo yekudzidzira (kutora mufananidzo wemotokari)
- Imidziyo yakakosha kana mavhisi (saterevhi redhiyo, GPS, nezvimwewo)
- Mari yepamusoro (mavoti uye mabhuku)
- Chero ipi zvimwe zvinodhura izvo zvinonzwisisika uye tsika zvinotaridzika maitiro ebhizimisi.

Yokutanga yakabudiswa musi waDecember 31, 2015. Yakarongwa musi waFebruary 23, 2016. Version 1.1. Mibvunzo? Comments? Iwe unogona kutumira email munyori, kana kutumira shoko ne Twitter.