Indlela i-IRS eyenza ukuhlukanisa ngayo nokuthi kusho ukuthini intela yakho
Ukwenza imali njengomlobi akulula , futhi abalobi abakhulu kakhulu bayakuyala ukuthi ungashiyi umsebenzi wakho wosuku . Nakuba abantu abaningi benesithakazelo ngokubhala kwabo futhi befisa ukwenza ukuphila kuyo, akuwona wonke umbhali wencwadi ongasho ukuthi ungumchwepheshe - "ngenzuzo" - kulawo maqhawe abaluleke kakhulu we-IRS.
Nazi ezinye iziqondiso.
I-Hobbyist vs. Pro Umbhali
I-IRS yenza ukuhlukaniswa okubalulekile phakathi kwabalobi be-sole-proprietor (nabo bonke abanye ama-hobbyists) abamba ubuciko bemisebenzi yabo kunokuba bathembele emsebenzini wabo wokubhala ukuze baphile.
Ucatshangwa ukuthi ungumsebenzi uma ukubhala kwakho kwenza inzuzo okungenani emithathu yonyaka yentela emihlanu edlule, kuhlanganise nomnyaka wamanje. Uma ukubhalwa kwencwadi yakho kungabonisi inzuzo, ukulahlekelwa okuvela ekubhaliseni kwakho kungasetshenziselwa ukukhipha enye inzuzo ngenhloso yentela (okungukuthi, uma ungakwazi ukufakazela ukuthi uyi-pro, ukukhishwa okuvumelekile akunakwenzeka kudlulele amarisidi angaphezulu komsebenzi.)
Yiqiniso, abalobi abaningi bezincwadi abazifunayo abaningi bafuna ukwenza inzuzo futhi babe yi-pro ( njengoDonna Fasano ), kodwa akuwona wonke umuntu ozokwenza. Ngenxa yalesi sizathu, ukubhala kungenye yezobuchwepheshe i-IRS enqatshelwe ukuthi kufanele ihlolisiswe ngokujulile ngenxa yokuphishekela nokukhanga kwabo njengabavoti kunokuba izitatimende.
(Ezinye zibandakanya ihhashi nenja yokuzalana, ukushayela i-yacht, ukuqashisa izindiza, ukugembula, ukudweba izithombe, ukudoba, ukulima, ukuqoqa isitembu ... kanye ne-Bowling).
I-Hobby Loss Rule yabalobi
Ngokuyinhloko, lokho okungaziwa ngokungaziwa ngokuthi "umthetho wokulahlekelwa kokuzijabulisa" uhlukanisa umenzi wokuzilibazisa kusuka kunzuzo. Ngaphandle kwemiphumela engama-3-out-of-5 yenzuzo, lezi zici ezilandelayo (ezichazwe ku-IRS) zingakusiza ekutheni ngabe ukubhala kwakho kungabhekwa "ngenzuzo" noma njengokuzilibazisa emehlweni uhulumeni (1):
- "Ingabe isikhathi nokuzikhandla kwakho kubhalwe phansi kubonisa inhloso yokwenza inzuzo?" Umsebenzi wesikhathi somsebenzi wesikhathi esigcwele udinga ukuthi uzinike amahora angu-35 noma ngaphezulu kuwo - into ongacabanga ngayo lapho ucabangela isimangalo sakho se "amahora omlobi ochwepheshe". (Uma ufuna ukuzwa ukuthi umlobi osebenza isikhathi eside usechitha kanjani amahora akhe, funda le ngxoxo ye-Life's Writer noGina Barreca).
- "Ingabe uthembele kumholo engenayo kusuka kulo msebenzi?" Yiba nomqondo lapha: uma ukuqasha kwakho kungu-$ 1,000 ngenyanga futhi eminyakeni emibili edlule ukubhaliswa kwakho kwenani eliphelele kusuka e-ncwadi yokukhishwa kwemali kuhamba ngama-dollar angu-25 ngesikhathi esifanayo, ngeke usho ngokusemthethweni ukuthi uncike kuleyo engenayo.
- "Uma kukhona ukulahleka, ingabe ngenxa yezimo ezingaphezu kokulawula kwakho noma ingabe zenzeka esigabeni sokuqala sebhizinisi?" Ingxenye eyayiyingxenye yombuzo ingachazwa ngokuthi: ingabe kungenzeka ukuthi wenza inzuzo uma ngabe kungengenxa yezici emakethe yemakethe? Uma ungumlobi "uqala," kunokuba ube ngumsebenzi wokuzilibazisa, uneminyaka eminingana ukukhombisa inzuzo (bheka ngezansi).
- "Ushintshe izindlela zokusebenza ukuze uthuthukise inzuzo?" Ngamanye amazwi, lapho ukubhala kwakho kubhekene khona, uma izinzuzo zakho zingaphansi kwalokho ongathanda, ingabe ucabanga njengomuntu webhizinisi futhi uzama ukuthuthukisa imali yakho ngokushintsha indlela osebenza ngayo? Mhlawumbe lokhu kusho ukuthatha imali ukudala ibhulogi eningi-umbhali , noma ukukhokha othile ukudala uhlelo lokukhangisa okuqukethwe , noma ukwandisa imali engenayo ngokuzama ukuthola abaxhasi kubhulogi yakho.
- "Ingabe unolwazi oludingekayo ukuze uqhubeke nomsebenzi njengabhizinisi eliphumelelayo?" Ukuba yombhali wencwadi, njengokwenza noma yiliphi ibhizinisi, liyinkimbinkimbi futhi inselele. Ukwazi kangakanani ngokuqhuba lelo bhizinisi? Ingabe uyayisebenzisa njengebhizinisi, ugcina amarekhodi, ugcine iso ukuze uthole inzuzo?
- "Ingabe wenze inzuzo emisebenzini efanayo esikhathini esidlule?" Uma unencwadi ephumelelayo ngaphansi kwebhande lakho - noma ngisho nochungechunge lwezihloko ezishicilelwe encwadini - lokho kuyisibonelo sokuthi ungumpro.
- "Ingabe ukubhala kwakho kwenza inzuzo eminyakeni ethile?" I-IRS ifuna umsebenzi onomsebenzi kanye nenzuzo ukukhombisa ukuthi ungumqeqeshi kunokuba umshayeli we-amateur.
Yiqiniso, labo abazithokozelayo namuhla bangaba ngabachwepheshe besasa. Uma ngempela ufisa ukuba yombhali wencwadi kodwa ungenzi ukucaciswa kwencazelo ye-IRS, qiniseka.
Qhubeka ukuxhuma ekubhaliseni kwakho futhi uhlale ukhumbule izinto ozidingayo ukuze uthuthuke ukuze uthathwe ngokuthi "pro."
Funda kabanzi mayelana nezintela kanye noMlobi Wezincwadi , kufaka phakathi ama-intela yentela yokuthengisa kubalobi abashicilele.
Ukuziphendulela: Lesi sihloko senzelwe ukunikeza ulwazi olujwayelekile mayelana nolwazi lwentela olungase lusebenze kubalobi, nokunikeza abafundi iphuzu lokungena ukuze nabo bakwazi ukucwaninga. Ngenkathi yonke imizamo yenziwa ukuqinisekisa ukuthi ulwazi olukulesi sihloko lwalunembile ngenkathi lulotshiwe, umhlahlandlela wesayithi lokushicilela incwadi unomlobi - hhayi isazi sentela. Ngakho-ke, noma ubani ofaka intela yakhe kufanele abonisane nomthetho wokukhokhisa intela ofanelekayo wemithetho yentela ebuyekeziwe futhi abuye aqonde ukuthi lezi zimiso zingasebenza kanjani esimweni somuntu ngamunye.
Ukulandela kukhona izinsiza eziqondile ze-IRS mayelana nezihloko okukhulunywe ngazo kulesi sihloko, ukwenza lula ucwaningo ezindabeni zentela ngabanye.
(1) Ikhodi yangaphakathi yeRevenue Isigaba 183 (Imisebenzi Engenziwanga Ngenzuzo), njengoba kuchaziwe ku-FS-2008-23
(2) Ukushicilelwa kwe-IRS 970 - Izinzuzo Zentela Zezemfundo
Qaphela: Ukwaziswa okujwayelekile okufakiwe kulesi sihloko akumele kusetshenziswe kugweme noma yiziphi izinhlawulo zentela ezingase zitholwe yi-IRS (bheka iMithethonqubo ye-Treasury Circular 230 ngokuhlinzekwa okuqondile).