Dzidza Pamusoro Pemunhu Pfuma Mutengo Wokubvisa

Vanhu vanogona kutora mitero yemunhu pachake yakabhadharwa mukati megore sekuderedzwa kwakarongwa pane Purogiramu A. Nzvimbo yemitero yemitero iyo mitero inogadziriswa nehurumende kana hutongi hutero hwehutori huchienderana nehuwandu hwomunhu pachake pfuma. Imwe mutauro wekutengesa pamba yemunhu ndeyekuti ad valorem mutero. Muenzaniso wekutengesa pamba yemunhu ndiyo mutero wakatarwa kukosha kwemotokari uye inoongororwa sechikamu chemari yekubhadhara yemotokari yegore negore.

Ndezvipi Zvinokodzera Kudzingwa seMunhu Pfuma Mutero

Mutero wemutero unotsanangura hupfumi hwehupfumi hwakanaka chaizvo. "Izwi rokuti 'pfuma yemunhu pachake' rinoreva mvumo yev adoreorem inogadzirirwa gore negore maererano neimba yega." (Internal Revenue Code chikamu 164 (b) (1).)

Mitemo yeMariki inotsanangura zvitatu zvekugona kukwanisa kutora mitero yemunhu:

1. Mutero unofanirwa kunge uri mutero wev adororem uchienderana nekukosha kweimba yacho.
2. Mutero unofanira kuiswa gore negore.
3. Mutero unofanirwa kuiswa pamunhu pachake. (Mitemo yeMariko 1.164-3 (c))

Chikamu cheMotokari yekuNyoresa Mitero Inogona Kudzingwa seMunhu Pfuma Imitero

Motokari yekubhadhara mari dzimwe nguva inowanikwa pane zvakakosha zveimba uye pamwe pane zvimwe zvikonzero. Chikamu chinoenderana nekukosha kweimba yacho kunogona kuderedzwa nokuda kwetero. Mukuparidzirwa 17 IRS inopa zano,

"Mutero ... unogona kufungidzirwa mhosva pamunhu wega wega kunyange kana uri wekushandisa ropafadzo. Somuenzaniso, mutero wegore negore wakaenzana nehuwandu hunokodzera semutero wemunhu pachake kunyange uchinzi kubhadhara mari uye ndeye ropafadzo yokunyora motokari kana kuishandisa mumigwagwa.

Kana mutero wacho zvichienderana nehuwandu uye pamwe zvichibva kune dzimwe nzira, unogona kukodzera muchikamu. "(Kubva IRS.gov, Publication 17, chitsauko 22, chikamu cheMunhu Pfuma Mitero.)

IRS inopa muenzaniso unotevera wekutsvaga mutero wemunhu pamba yemari yekubhadhara motokari:

Muenzaniso. "Mamiriro ako ezvinhu anokwereta mutero wekubhadhara motokari yegore negore we 1% yehuwandu uye 50 masentimita nezanaweight. Waibhadhara $ 32 zvichienderana nehuwandu ($ 1,500) uye uremu (3,400 lbs.) Yemotokari yako.Unogona kutenga $ 15 (1% × $ 1,500) semitero yemunhu pachake nokuti inobva pane kukosha. Zvasara $ 17 ($ .50 × 34), zvichibva pachiremera, hazvibvumiri. " (Kubva pakuparidzirwa 17, chitsauko 22, chikamu cheMunhu Pfuma Mitero.)

Pfuma Pamwe Chete Mitero Pamabhizimisi Emhizha

Imba yemitero yakabhadharwa pamidziyo inoshandiswa mubhizimusi kana bhizinesi inogona kuderedzwa semari yebhizimisi.

Dzimwe hurumende dzenharaunda dzinoongorora mitero yemunhu pachake pamidziyo uye fenicha inoshandiswa mune bhizinesi. Izvi zvingaderedzwa pamutero wekubhadhara kwebhizimisi iroro. Kuvatengesi chete, mitero yakadaro inogona kuderedzwa paIndaneti C. IRS inopa zano,

"Iwe pamba yemutero." Unokwanisa kutora paChechi C kana C-EZ chero mutero wakagadzwa nehurumende kana hurumende yehupfumi pane imwe nzvimbo yako inoshandiswa mubhizinesi rako.Unewo unogona kubhadhara mari yekunyora kodzero yekushandisa pfuma mukati mehurumende kana munharaunda . " (IRS.gov, Zvinyorwa 334, Mutero Wechipatimendi Wemabhizimisi Maduku, chikamu pamitero.)

Kana pfuma yega yega inoshandiswa pane zvebhizimisi uye chikamu chekushandisa iwe pachako, ipapo chikamu chebhizimisi chinoderedzwa sebhasiro rebhizimisi uye zvakasara sekuderedzwa pachedu pane Purogiramu A. IRS inopa muenzaniso unotevera muChechi 334:

"Muenzaniso.
"May uye Julius Winter vakaendesa motokari yavo zviuru zvinomwe zvemabhizimisi kubva pamakiromita anenge 10 000. Vaifanira kubhadhara madhora makumi maviri nemakumi maviri emadhora ehurumende yegore negore uye ne $ 20 nokuda kwechikwata chekunyorwa kweguta ravo. , iyo inokwana madhora mazana mana nemakumi maviri nemakumi maviri nemana (280), ivo vari kudaidza mari yavo chaiyo yemari nokuti vakashandisa motokari 70% yebhizimisi, vanogona kutora 70% ye $ 280, kana $ 196, sebhadharo yebhizimisi. "

Recordkeeping
Chengetedza chero magwaro anotsanangura kuti mari yako yepamutero yaunobhadhara iwe gore ripi. Somuenzaniso, iyi inogona kunge iri gwaro rekunyora motokari gore negore. Mutemo wekubvumira motokari unogona kuratidza chikamu chipi chebhadharo yekunyora inokodzero yekuderedzwa semutero wemunhu pachake.

Migumisiro yeMamwe Mamwe Mashoma Mutero

Kugadziriswa kwemitero yemunhu pachake ndiyo inogadziriswa yekuverenga imwe yeruzhinji mutero (AMT). Zvinorevei izvi ndezvekuti hupfumi hwemunhu huri kubviswa paunenge uchiverenga mutero wekubhadhara mari, asi hauna kukwaniswa kana uchiverenga AMT. Vanhu vanokonzerwa neAmt vachawana zvishomanana kana kuti hapana kuderedzwa kwehurumende yavo yemitero kuburikidza nekushandisa mutero wekutenga mutero wepamba.

Nhaurwa Nyaya

• Internal Revenue Code chikamu 164

• Mitemo yeMariko 1.164-3 (c)
• Zvinyorwa 17, chitsauko 22, chikamu cheMunhu Pfuma Mitero
• Imisoro yeTero 503, Deductible Taxes
• Purogiramu A [pdf]
• Mirayiridzo yeChechi A, Mutsara 7