Nā Pa'ē no nā Pāʻoihana Pāʻoihana -ʻO wai e hiki ke hukiʻia? ʻO waiʻaʻole?
Ke nānā nei kēiaʻatikala i nāʻanoʻauhau likeʻole e ukuʻia e nāʻoihana a inā pahaʻaʻole e hiki ke unuhiʻia aʻaʻoleʻole.
Mamua o kou unuhi ana i na auhau
Nā mea eʻike ai:
- Hiki iāʻoe ke unuhi wale i kahiʻauhau i ka makahiki i ukuʻia ai.
- I ka unuhiʻiaʻana o ka uku hoʻolimalima kālā, pono ka pāʻoihana e pili ana. ʻAʻole hiki iāʻoe ke unuhi i nāʻauhau pono'ī, e like me nāʻauhau ma kou home a iʻole waiwai waiwai a iʻole kaʻauhau i ukuʻia ma nāʻoihana piliʻole i kaʻoihana.
ʻO kaʻauhau kālā i hiki ke loaʻa?
Ua maopopo loa ka IRS ma kēia:ʻAʻole hiki iāʻoe ke unuhi i nāʻauhauʻauhau kālepa. Eia nāʻauhau āu e uku ai i kāu kālāʻoihana, aʻaʻole hiki iāʻoe ke unuhi i nāʻauhau āu i uku ai i ka IRS.
Hiki ke hōʻiliʻiliʻia nāʻauhau kālā kālā , ma muli o kāuʻanoʻoihana a me kou moku'āina.
Pehea a me kahi e hoʻokaʻawale ai i nā'Ake Pāʻoihana
Inā he hui a hui like paha kāuʻoihana, hiki iāʻoe ke hoʻokaʻawale i nāʻauhau e hiki ai i kāu hōʻaihoʻi waihonaʻoihana.
Inā heʻoihana liʻiliʻiʻoe a iʻole hana hana iāʻoe iho, a ke hoʻoili neiʻoe i kāu paneʻauhauʻoihana ma ka Hōʻike C me kāu hoʻihoʻi pūʻali pilikino, hiki iāʻoe ke hoʻokaʻawale i nāʻauhau kālā e pili ana i ka Line 23.
ʻO nāʻauhauʻauhau kālā hiki ke loaʻa?
Inā loaʻa iāʻoe nā poʻeʻoihana, hiki ke unuhiʻia kāuʻauhauʻoihana uku.
ʻAʻole kēia i loko o nā hōʻailona iʻauʻaʻia mai ka uku hana uku no nāʻauhauʻauhau kālā ākea a no kaʻauhau FICA (Social Tax and Medicare tax).
No ka laʻana, inā he $ 5,000 āu i hōʻole ai i kaʻauhau no kaʻauhau FICA, ponoʻoe e uku i $ 5,000 hou e like me kāu'āpana hana. Ke unuhiʻia kāu'āpana hana e like me kahiʻauhau.
Hiki ke laweʻia kaʻauhau hana pilikino?
Hoʻolimalima nāʻauhauʻoihana hana uku no nā meaʻoihanaʻoihana no nā palekana Social / Medicare. ʻO ka nui ke kumu kūʻai o ka waiwai o ka hui, akā,ʻaʻole i uku ka pāʻoihana i kēia mauʻauhau; ua ukuʻia lākou ma ka hōʻike kuhi pono'ī a kēlā me kēia kanaka.
E like me FICA i ukuʻia nāʻauhau e ukuʻia e ka poʻe limahana,ʻaʻole hoʻi e hiki ke unuhiʻia kaʻauhau hana. Akā, ma keʻano o ka heluʻana no kāuʻauhauʻoihana noho kanaka , hiki iāʻoe ke unuhi i ka hapalua o ka nui o kaʻauhau ma keʻano he helu o kāu kālā pilikino i hoʻololi ponoʻia.
Nā Pāʻoihana Kālā'ē aʻe i hiki ke unuhiʻia
ʻO ka uku o kāuʻoihanaʻoihana he uku no ka hanaʻana i kaʻoihana. Ma waho aʻe o kaʻauhau kālā loaʻa, hiki iāʻoe ke unuhi i nā lilo no nāʻauhau'ē aʻe i kāu ukuʻoihana:
- Kahi a ka moku'āina paha i kaʻauhauʻauhau nui
- Kālepa kālā a me ka hāʻawi kālā i ka loaʻaʻole o ka nele i ke kālā (e pili ana i ka moku'āina)
- Kaʻauhauʻauhau kālā a ka Moku'āina a me kaʻauhau kālā kālepa
- Ua ukuʻoe i kaʻauhau kūʻai'āina , kūlanakauhale, a iʻole kaʻauhau kūʻai'āina
- ʻO kaʻauhau waiwai a me kaʻauhau waiwai i ka waiwai i loaʻa i kāuʻoihana (akā eʻike i lalo)
- Kaʻauhauʻauhau kālā o ke aupuni
- Kālāʻauhau pāʻoihanaʻole i hoʻokomoʻia
- ʻO kaʻauhau waiwai āpau a me nā kinoʻole
- ʻO nā hanaʻauhau, ka lawe mai, a me kaʻauhauʻauhau
- Ukuʻauhau (no kāu palapala laikini, palapala pā kūlanakauhale, a iʻole kekahi)
- Kaʻauhau hōʻailona kaʻa kaʻa kaʻa
- Kaʻauhauʻauhau, ma muli o keʻano o kāu koiʻana i ke kaʻina hana o nāʻoihana pāʻoihana (nā lilo pono a me ka mēkihana kūlana)
- ʻO ke kelepona a me ka helu pūnaewele
- Nāʻauhau ma ka hoʻolālāʻana i kaʻoihanaʻoihana, e like me kaʻauhau o ka hōkele, kaʻauhauʻauhau kai, kaʻauhauʻai, ka hoʻokipa , ka lole holoi, etc.
- ʻO ka ukuʻauhau a me nā ukana ukana
- Nāʻauhauʻokoʻa ma luna o nā mea e like me ke kaʻina o ka lālā, nā peʻapeʻa, kahi hoʻolimalima hale kūʻai palekana, a me nā mea'ē aʻe.
- E hiki ke unuhiʻia nāʻauhau ma ke kaʻina o nā meke inā hiki ke unuhiʻia nā kumukūʻai. Hiki ke hukiʻia nā kumukūʻai wale no nāʻoihana pili i nāʻoihana .
Ka Hoʻokaʻawaleʻana i nā'Ake Kula
Hiki iāʻoe ke unuhi i ka uku o kaʻauhau waiwai inā e kauʻia kaʻauhau ma ka helu i hoʻoiliʻia o ka waiwai. ʻAʻole hiki iāʻoe ke unuhi i nāʻauhau waiwai i ukuʻia no ka mea a IRS i kapa ai "nā pōmaikaʻi kūloko." ʻo ia hoʻi, no nā "pōmaikaʻi a me nā hoʻoikaika e pili ana i ka hoʻonuiʻana i ka waiwai o kāu waiwai," me nā hōʻike no nā alanui, nā alahele, nā wai wai, nā laina ke kaʻa, a me nā wahi kaʻa kaʻa lehulehu. "
Pehea e hoʻokaʻawale ai i nāʻauhau kūʻai ma nā kūʻaiʻoihana
ʻO nāʻauhau kūʻai āu e uku ai no nā mea āu i kūʻai ai no kaʻoihanaʻoi aku ka mea i unuhiʻia ināʻo ka kūʻai pono'īʻia he kālā hoʻolimalima hiki ke unuhiʻia. ʻAʻole ponoʻoe e hoʻokaʻawaleʻia; ua heluʻia kēia mauʻauhau he hapa o ka uku o ia mea. E helu wale i ka nui o kāu i uku ai, me kaʻauhau. No kahi kūʻai nui kūʻai, e like me kahi kaʻa, ua hoʻokaʻawaleʻia ka auhau kūʻai. ʻike me kāu poʻe kaulikeʻauhau no kaʻike i keʻano e hoʻohana ai i kēia.
Laweʻia nā Deductions no nā Moku'āina a me nā Moku'āina
ʻO nāʻauhau kūʻai he hoʻokahi wale nō hiʻohiʻona o nāʻauhau aupuni e hiki ke unuhiʻia. Hiki ke unuhiʻia nāʻauhau kālā kālā a me nā kālā o ka'āina ma kāuʻike makahikiʻauhau kālā (e hoʻohana ana i ka Hōʻike A). Inā he hui a pilina paha kāuʻoihana, hiki i kaʻoihana ke unuhi i kaʻauhau kāka'āina a me ka'āina e like me ka pāʻoihanaʻoihana, e pili pono ana i kaʻoihanaʻoihana.
Hoʻokaʻaʻike: Aia kēiaʻatikala i kahi papa inoa maʻalahi no ka hoʻolakoʻana i kaʻike nui. ʻAʻole i manaʻoʻia heʻauhauʻauhau aʻaha paha, aʻaʻole ia e hōʻike i nā palena a me nā kūpono no ka unuhiʻana i kēia mauʻauhau. Ma mua o kou ho'āʻoʻana e unuhi i kekahiʻauhau mai kāu hōʻai'ē kālepaʻoihana, e nānā me kāuʻoihanaʻauhau.
No kaʻike hou aku i ka unuhiʻana no nāʻauhauʻoihana, e nānā i ka Publication 535: Hoʻolālā Pāʻoihana.