Zvinyorwa zveChechi 199 Kuchengeta Mutero
Nheyo dzeChitatu 199 Deduction
Mabhizimisi ane "mabasa akazvigadzirwa ekugadzira" anogona kutora mutero wokubvisa mutero we3 kubva muzana kubva pamutengo. Izvo zvakaoma zvikuru bhizinesi, kunyanya kuoma masvomhu ekuverenga maitiro ekugadzirisa mabasa emhuri.
Nenguva pfupi, mabhizimisi anoshandiswa mukugadzira uye mamwe mabasa akakodzera ekugadzirwa achafanirwa kushandisa mari yekugadzirisa mari yekuita kuti hutori hwekubviswa kwadzo huverengwe.
Akakodzera Kuita Mabasa
Bhizinesi riri mumiganhu inotevera yebhizimisi inogona kukodzera kugadzirwa kwemabasa ekudzikisa mabasa. I "mabasa ekugadzira" akakodzera kubvuma kuderedzwa pasi pe Internal Revenue Code Chikamu 199 inosanganisira:
- Manufacturing iri muUnited States
- Kutengesa, kukodha kana kutora mabhizimisi izvo zvakagadzirwa muU.S.
- Kutengesa, kubhadhara kana kubvumidza mafambiro emifananidzo yakagadzirwa muU.S.
- Basa rekuvaka muUnited States, kusanganisira kuvaka uye kugadziriswa kwekugara uye yekutengesa zvinhu
- Unyanzvi hwekugadzira uye huvakwa hunobatanidza nehuwandu hwekuvaka eU.S.,
- Kufambisa kwemaofisi muU.S., kusanganisira nekugadzirwa kwemitambo yemavhidhiyo.
General Rule uye Safe Harbor
Kuita mabasa ekugadziriswa kwekugadziriswa kunopera kumari inobva kumabasa anobudirira ekugadzira mune zvese kana chikamu chakakosha chiri muBhizinesi reUnited States inofanira kushandisa chero chibvumirano chekuchengetedzwa kwechikepe kana kupa mari kuburikidza nezviripo nemamiriro ezvinhu ebhizinesi ravo kana chero chikamu chezvinhu zvekugadzira kana kubudisa kuitika kunze kweU.Situti rakachengeteka rekuchengetedzwa kwechikepe rinoshandisa kana zvikamu makumi maviri kubva muzana zvehuwandu hwemari inobva kuUnited-based products production.
Kwete-akakodzera Kuita Mabasa
Mitsara inotevera yebhizimisi yakanyatsosarudzwa kubva pakutsvaga mabasa ekugadzirwa kwemukati ekubviswa:
- Zvivako zvekuvaka izvo zvinonongedza muzvisikwa, zvakadai sekupenda
- Kubhadhara kana kubhadhara zvikwereti kune imwe yakabatana
- Kutengesa zvokudya kana zvinwiwa zvakagadzirirwa pane zvekutengesa
Kuenzanisa Kubviswa Kwemitero
Kuverenga maitiro ekugadzirwa kwemukati kunogona kunge kusinganzwisisiki nyore kana kuti akaoma zvikuru, zvichienderana nemhando yebhizimisi. Chinokosha ndechokuongorora "maitiro ekugadzirwa kwemabasa" (QPAI) uye kukwana.
Dzimba Dzokuita Dhiyabhorosi Dheuction Calculation
Mvumo yekuita mabasa emari (QPAI)
minus qualifying production production expenses
zvakaenzana nekugadzirwa kwemabasa ekukwanisa mari
dzimwe nguva kubviswa kweQPA kwakawanda kwe3 muzana
zvakaenzana nekutengesa kweAQPA kubvisa
Anokodzera Kuita Basa Rinoitwa (QPAI)
Mvumo yekuita basa yekuwana mari yose inowanikwa kubva mumabasa ekugadzira. Kune bhizinesi rine rimwe chete bhizinesi rebhizimisi, izvi zvichave zvakafanana nemari yakawanda. Kune mabhizimisi ane mitsetse yakawanda yebhizimisi, mari inofanira kugoverwa.
Akakodzera Kuita Basa Rinodiwa
Mvumo yekuita basa inoshandiswa ndeyekuti mari yose inoshandiswa zvakananga kune zvakakosha mabasa.
Kune bhizinesi rine rimwe chete bhizinesi rebhizimisi, izvi zvichave zvakafanana nezvose zvikwereti. Kune mabhizimisi ane mitsetse yakawanda yebhizimisi, mari inofanira kugoverwa.
Zvikanganiso
Dhora iri yezvibereko zvekugadzirisa zvinhu zvakaderedzwa zvishoma. Kubviswa kwacho hakugone kudarika mari yakadzama yakagadziriswa yevatengesi chete, kubatana, S-makambani kana makambani ane chikwereti, kana kuti mari inotengesa yeC-corporations. Kubviswa kwacho hakugone kudarika 50 muzana yeW-2 mubhadharo.
Simplified Method
"Mitemo iri nyore kumabhizimisi mashomanana mune rimwe chete rebhizimusi," maererano naPaul Schlather. Iva nechokwadi chekuti bhizinesi rako rinofanirwa pasi pemitemo yekugadzira mitemo, zvino tora 3 muzana yemari yakawanikwa. Enzanisa nhamba ye3% yekugadzirisa mari yakawanda uye W-2 mubhadharo wakabhadharwa. Bhizimisi haringakodzeri kubhadharwa kwemaitiro ekugadzirwa kwemhuri kana ine zero mari yakawanikwa kana zero W-2 mubhadharo.
Kwatinofanira Kuda Deduction
Mabhizimisi anofanira kupedza Form IRS 8903 . Iwe unogonawo kukopa Mirayiridzo yeFomu 8903.
Mutero wemitero
Uku kubviswa kwaive chikamu cheAmerica Jobs Creation Act muna 2004 uye chakafukidzwa pasi peInternal Revenue Code Chikamu 199 uye IRS Zvakarayirwa Mitemo 1.199. Dzimba Dzakagadzirwa Zvokuita Dheuction inokurukurwa muJK Lasser's Your Income Tax , Chitsauko 40.23, uye JK Lasser's Small Business Taxes, Chitsauko 21.