E aʻo e pili ana i nā mea komo i loko o kahi Pāʻoihana

ʻO ka hoʻokomoʻana i ka waiwai a me nā rula o nā hana e pili ana i ka hana hana passive e ka IRS no ka mālamaʻana i nā meaʻoihanaʻoihana iʻole hana i kēia lā i kaʻoihana mai ka loaʻaʻoleʻana o ka poho kālā. E nānā mākou i ka hoʻoholoʻana o ka waiwai o ka meaʻoihana no kaʻoihanaʻoihana a hiki i ka hikiʻole o ka mea nāna ke kiʻi e lawe i ka unuhiʻana no ka pauʻana o kaʻoihana i kēlā makahiki.

Ka Haʻawina Komo i kahi Pāʻoihana

Ua hoʻoholo ka IRS i kekahi mea waiwai e komo i kaʻoihanaʻoihana inā e komoʻo ia i kekahi "papa hana mau, mau a mau." Inā i hoʻoholoʻia he meaʻole ka komoʻana o kekahi kanaka,ʻaʻole hiki iā ia ke unuhi i nā mea pohō i ka mea like me ka mea hana waiwai e hana nui i kaʻoihana.

Pehea e hoʻolālāʻia ai ka hoʻokōʻana o ka mea

Hoʻopaʻaʻia ka waiwai i kēlā me kēia makahiki. He 'ehiku mau ho'āʻo no ka IRS e hoʻoholo i ka hoʻokomoʻana i nā mea:

1. Hoʻolima ka lunaʻauhau i 500 mau hola aʻoi aku paha i loko o ka makahiki i ka hana.
2. ʻO ka meaʻauhau e hoʻonui i nā hana a pau i loko o kaʻoihana.
3. ʻO ka meaʻauhau eʻoi aku i ka 100 mau hola ma kaʻoihana i ka makahiki aʻaʻohe mea'ē aʻe eʻoi aʻe ma mua o ka meaʻauhau.
4. He hana nui ka hoʻolālāʻana (SPA), aʻo ka huina o nā SPA kahi i hana ai ka meaʻauhau i 100-500 hola iʻoi aku i nā hola 500 no ka makahiki.
5. Ua komo ka meaʻauhau i ka hana ma nā 5 o nā makahiki mua 10.
6. ʻO kaʻoihanaʻoihanaʻoihana pilikino aʻo ka meaʻauhau pū kekahi i komo i kēlā hana i nā makahiki 3'ē aʻe.
7. Ma muli o nā mea a pau a me nā kūlana, e komo kaʻauhau i ka hana ma keʻano mau, hoʻomau, a kumu nui i kēlā makahiki. Eia naʻe, pili wale kēia ho'āʻo inā hana ka lunaʻauhau i 100 mau hola ma kaʻoihana,ʻaʻohe mea'ē aʻe e hana i nā holaʻoi aʻe ma mua o ka meaʻauhau i ka hana, aʻaʻohe mea'ē aʻe e uku i ka uku no kaʻoihana.

He Hōʻoia o ka Pono Hana Hoʻopaʻaʻana

ʻO Joe a me Sally Cotler he kāne a he wahine i mau lālā (mau mea) o ka LLC . He 50% o ka poʻe i kohoʻia i loko o lākou. Hanaʻo Sally i ka hapanui o ka hana ma kaʻoihana; Hāʻawiʻo Joe i nā manaʻo a me nā manaʻo kōkua, a he manawa manawa kōkuaʻo ia i ka hoʻoponoponoʻana i nā mea.

ʻAʻoleʻo ia e hana ma kahi o 100 mau hola o ka makahiki, no lailaʻaʻoleʻo ia e pili waiwai i kaʻoihana.

No ke aha he mea nui ka hoʻokomoʻana i nā mea no nāʻauhau

Ke hoʻoholo nei i ka hoʻokomoʻana o ka mea kūʻai i ka hana i kēlā lā i kēia lā o kaʻoihana pili i nāʻauhau a ka mea nona kaʻoihana. ʻO kaʻauhau o ka mea nāna ka waiwai nui i ka makahiki i hala. Eia kekahi, nā inoa o ka IRS e pau ana i ka mea kūʻaiʻoihana iʻole waiwai nui i kaʻoihana e like me "nā hopena o ka hana hana."

Inā pono ka waiwai o kekahi mea kūʻai i kaʻoihana, a lilo ka mea i pohō, hiki i ka mea nāna ke lawe i ka nui o kona poho ma kaʻauhauʻauhau pono'ī. Ināʻaʻohe waiwai nui o ka mea nāna i ka waiwai a me ka pohō o kaʻoihana, e kaupalenaʻia nā poho o ka mea nāna i ka nui o ka waiwai.

• He Hohālike:ʻO ka waiwai o Joe a me Sally Cotter he $ 10,000 no ka makahiki. ʻAʻole lākou kālā ma waho o kaʻoihana. ʻO kā lākou papahana hana lawelawe e hoʻopili ana i nā waiwai a me nā lilo. Ma muli o ke komo pūʻana o Sally i kaʻoihana, hiki iā ia ke unuhi i kāna puʻu kālā $ 5,000 a pau. Akā, ma muli o ka waiwaiʻole o Joe,ʻaʻole hiki iā ia ke unuhi i kāna mau $ 5,000 no ka meaʻaʻohe kālā e hōʻoia ai i ka nalo.

• ʻO ka mea hōʻole: Ka hoʻoholoʻana o ka "hoʻokomoʻana i nā mea," a ua paʻakikī nā loina o nāʻoihana palekana. ʻAʻole i manaʻoʻia kēiaʻatikala a me nā mea'ē aʻe ma kēia pūnaewele i mea aʻo kālā. Inā manaʻoʻoeʻaʻole pono ka laweʻana i nā haʻawina he hopena i kāuʻoihana, e nānā me kāu'ōlelo kākā'ōlelo . ʻO kēiaʻatikala ma ka IRS ma luna o nā Losses Activity Passive e komo pū aku nāʻike e pili ana i kēia kumuhana.