Vateresi Vaviri Vanogona Kuda Kutaura HOH paNyaya Yayo
Mubvunzo uyu unoratidzika uri nyore une mhinduro yakaoma kwazvo. Kuti upindure mubvunzo uyu, zvakakosha kuchengetedza mupfungwa maitiro ekufanirwa kuve mukuru wemamiriro emhuri:
- Muteresi anofanira kunge asina kuroorwa,
- Mubhadharo anofanira kunge achikwanisa kuzvitaura semunhu anovimbidzana naye,
- Munhu iyeye akabatana naye anofanira kunge achigara panzvimbo imwe chete semuteresi kwehafu yegore, uye
- Mubhadhari anofanira kubhadhara kwehafu yeiyo mari yekuchengetedza imba.
Apo vaviri (kana kupfuura) vateresi vanogovana nekero imwechete, mubvunzo dzimwe nguva inomuka kana kero pachayo inoumba imba imwe, kana kuti mhuri imwe neimwe inogara pakero iyo inoumba mhuri yake yakasiyana.
Iko Internal Revenue Service inotsanangura mamiriro acho ezvinhu zvichienderana nezvose uye mamiriro ezvinhu. Iko mafungiro eRS anowanikwa mumutsamba kubva kuhofisi yeMakurukota ( SCA 1998-041 , pdf 9 mapeji). Mune mazano avo, IRS inotsanangura mafungiro avo pamusoro pekuti vanhu vaviri vanogovera imba imwe chete vanogona kukwanisa kuve mutungamiriri weimba.
Chii chinonzi "imba" chinorevei?
Mutemo wepamutemo uri pasi, Internal Revenue Code chikamu 2 (b), uye kududzirwa kweRS emutemo iwoyo, Mitemo yeZvigiro chikamu 1.2-2, inotaura kuti, pakati pezvimwe zvinhu, muteresi anofanira "kuchengetedza seimba yake imba .. .. "Mutsara uyu" imba "ndiyo inokonzera mutero.
"Imba" inoreva chivakwa chimwe chete chekugara, kana kuti "imba" ine zvishoma zvayo uye inoreva mairi ehupfumi anogara mukati meimba?
I IRS yakagamuchira pfungwa yokuti "mutungamiri wehutano hwemhuri haisi nyaya inongorongedzerwa nemiganhu yemuviri, asi nezvose zvese zvechiitiko." Mune mamwe mazwi, nokuti mhuri mbiri dzinobatanidza kero imwe chete, izvo hazvirevi kuti hazviiti kuti vose vave vakuru veimba.
Pane kudaro, vanhu vachazofanira kunyatsorongedza mamiriro chaiwo emamiriro avo ezvinhu.
Kuratidza kuti Vaviri Vakaparadzaniswa Mhuri Vagovera Izvo Zita
Vateresi vanogovera kero imwecheteyo vachadikanwa kuratidza kuti "vanozvibata semhuri yakatsaurwa kana imba imwe" uye kunyanya "kana mhuri imwe neimwe ichiita zvakasununguka pane imwe nyaya munyaya dzisingabviri neimba."
Zvimwe zvinhu zvinogona kuomera zvichienderana nekuti kune mhuri mbiri dzakasiyana dzinogovana imwechete dzinogona kusanganisira:
- Kune mitsara yefoni yakasiyana yemhuri imwe neimwe here? Kusiyana kwehurumende mabhizimusi?
- Ko vateresi vanochengetedza mari yakasiyana uye mabheji ega ega akasiyana here? Kana kuti vane kambani yekubatana kana kuti commingle mari?
- Mhuri imwe inobatsira here pakutsigira mari kune imwe?
- Ko vateresi vakuru vanoparadzanisa dzimba here?
- Ko vana vane zvivako zvakatsaurwa here?
- Ko nhengo dzemhuri dzinopa Krisimasi nemazuva ekuberekwa zvipo pamwe chete kana kuti zvakasiyana here?
Sezvo iwe ungagumura kubva pamibvunzo iyi, IRS ichaedza kuongorora kana vateresi vari kuita semhuri, kana kuti vabhadhara vanoita sevakaparadzana kubva kune mumwe. Kunyanya kuti vateresi vaviri vanoita sevari muukama hwemhuri, zvisingamboiti IRS inobvumira vaviri varipo mubhadharo kuti vataure musoro weimba.
Professional Advice Inokurudzirwa
Pamusana pokuoma kwemamiriro ezvinhu aya, vateresi vanofunga kuti vanofanirwa kuva mukuru wemamiriro emhuri kunyange zvazvo vachigovana nekero imwechete kune mumwe mubhadhadziro vanofanira kutsvaga mazano kubva kune gweta, vanyori vakanyoreswa kana mubhengi wevanhu vanozivikanwa vese vasati vasvitsa mitero yavo yemitero. Aya maitiro anodzidziswa kuongorora mamiriro ezvinhu uye kupa mazano emitero.