ʻO Barter ka hana e lawelawe ai nā lawelaweʻoihanaʻoihana me kekahi me kekahi. ʻOiaiʻaʻohe kālā i hoʻololiʻia, ua manaʻoʻia he meaʻauhau e ka IRS.
ʻO ka uku pākēleʻa e ukuʻia i kāuʻoihana i ka makahiki iʻikeʻia ai (nā lawelawe i hanaʻia a huahana paha i kūʻaiʻia). Loaʻa nā huahana mai ka hana hoʻolālāʻana ma keʻano like me nāʻano kālā'ē aʻe, ma kaʻauhauʻauhau kūpono no kāuʻanoʻoihana.
Kālepa Barter a me nā 'auhau Pāʻoihana (ʻAʻoleʻo ka uku kālāʻauhau wale nō)
ʻOiaiʻaʻohe kālā i hoʻololiʻia ma kaʻaha kālepa, ua manaʻoʻia he meaʻauhau e ka IRS. E like me nā kālā'ē aʻe, hiki i ka loaʻa kālā kālā ke hoʻopili i kāu ukuʻauhau kālā loaʻa, kaʻauhau o kaʻoihana pono'ī , nā kālā excise, kaʻauhau'āina, a me nāʻauhau kālā.
'Ōlelo ke IRS:
Inā hoʻokomoʻoe i ka pāʻoihana e hiki iāʻoe ke loaʻa kaʻauhau kālā. Hiki paha iāʻoe ke kuleana i nā'auwila no kaʻauhau kālā, kaʻauhau hana kanaka, kaʻauhau hana, a me kaʻauhau hoʻokipa. ʻO kāu mau hana kālepa e hiki ai i ka loaʻaʻana o ka waiwai kālā maʻamau, nā kālā waiwai kālā, a me nā lilo waiwai , a iʻole paha i loaʻa iāʻoe kahi pohō waiwai.
Ināʻoe e noʻonoʻo ana i nāʻauhau no ke kālepaʻana i ka hana, e pilikia paha kēia manaʻo. Akā, e nānā hou aku ana i kēia, eia keʻano o ia mea:
I ka manawa e'ōlelo ai ka IRS e hiki ke hoʻonui i kāu kuleana kālepa, e'ōlelo ana iāʻoe, e like me nā kālā'ē aʻe, hiki ke hoʻonui i nā mea e like me kaʻauhau no kaʻoihana pono'ī iāʻoe e like me ka mea kūʻaiʻoihana, ma mua o ka loaʻaʻana o ke kālā waiwai kālā a me ka uku waiwai kālā).
Ka hōʻike pūʻana i nā kālā hōʻai'ē i ka IRS
Manaʻoʻiaʻo Barter he mea loaʻa i kahiʻoihana, e like me nā kālā'ē aʻe. Pono e hōʻikeʻia nā hoʻolimalima Barter i ka IRS ma ke Form 1099B . Inā ua loaʻa iāʻoe ka uku kūʻai kālā mai kekahiʻoihana'ē aʻe a kanaka paha i loko o ka makahiki, pono lākou e hoʻouna i ka Form 1099B e hōʻike ana i ka nui i ukuʻia i kāuʻoihana ma o nā hana maʻamau.
E hoʻopaʻa i ke kumukūʻai makamae kūpono o ka huahana a iʻole lawelawe no ka mea i loaʻa iāʻoe ke kālā.
Pono e hoʻounaʻia kēia palapala iāʻoe ma ka waena o Pepeluali o ka makahiki e hiki mai nei. A laila, ponoʻoe e hōʻoia i ka waiwai kālepa mai nā punawai a pau i kāu hoʻihoʻi kālāʻauhau kālā, me nā kālā'ē aʻe. No laila, e like me ka loaʻaʻana o nā kālā'ē aʻe, e like me nā kālā'ē aʻe, mai kahi nānā kālā.
Aia ka IRS i kekahi mau hoʻokuʻuʻana mai ka'ōlelo i koiʻia e hoʻolahaʻia nā hana pilikino. ʻAʻole pono ka hōʻike pūʻana no ke kālepaʻana i nā hana pāʻoihana:
- I lalo o 100 mau hana i kēlā me kēia makahiki
- Aia ma lalo o $ 1 i ka waiwai
- Me kekahi mau haole i hoʻokuʻuʻia. "
Eia kekahi,ʻo ka hana IRS e pili ana i nā hana "e pili ana i nā lālā pili kālā a iʻole nā mea kūʻai aku i ka hoʻokele kālā (i hiki ke hōʻikeʻia ma kahi hōʻuluʻulu."
Ka hopena o nā lilo pili i ka Barter ma nā'Ake
ʻO nā lilo e pili ana i kāu mau hana kālepa e hiki ke unuhiʻia e like me nā liloʻoihana pono.
Eia kekahi laʻana, inā e kūʻaiʻoe i nā lawelawe kūkākūkā, a pono iāʻoe e hele e hālāwai me ka mea kūʻai, hiki ke loaʻa i kāu kālā kālepa kaʻahana no kēia hana. A iʻole, ināʻoe i uku i ke kākau inoa ma kahi kūʻai kālā , e lilo paha ka palapala inoa i mea hoʻolimalimaʻoihana. ʻO kēia mau hōʻaihoʻi hiki ke hoʻololiʻia e hiki ke hoʻemi i kāu kālā mai ke kālepa pāʻoihana.
ʻO ka mea a ka IRS e'ōlelo ai no Barter
No laila, i ka hopena, uaʻikeʻia nā hana hoʻolimalima kālā, nā kālā a me nā lilo, ma keʻano like me nā kālā'ē aʻe a me nā lilo no kāuʻoihana e pili ana i ko lākou hopena i kāu mauʻauhauʻauhau a me ka nui a me nāʻano o nāʻauhau āu e uku ai. Ke hoʻomanaʻo neiʻo IRS iāʻoe:
E mālama i ka loaʻaʻana o ka barter e like me kāu hana i nāʻoihanaʻoihana'ē aʻe'ē aʻe. E mālama pono i nā moʻolelo, e hana me kahi kūleʻa kūkala kaulana a nīnau i ka IRS a iʻole ka mea hoʻokupu kālā inā loaʻa iāʻoe nā nīnau.
Ke hoʻohana nei i kahi Palena Pale
E like me ka IRS ma luna nei, nui nāʻoihana e hoʻohana ana i ke kālepa pale e hoʻohui i nā hana kālepa a me ke kāleka no ka mālamaʻana i ka loaʻa kālā a me nā lilo i waena o nā lālā.
Inā he lālāʻoe o ka hoʻololi kālā, e loaʻa iāʻoe he 1099-B mai ke kūʻaiʻana, e hōʻike ana i ka nui o kāu kālā i loaʻa i loko o ka makahiki mai ka hōʻailonaʻana i kāu huahana a iʻole lawelawe.
Ponoʻoe e hōʻike i kēia kālā ma kāu panehoʻiʻauhau, me ka hoʻohui pū me kekahi kālā'ē aʻe i loaʻa iāʻoe mai nā hoa kūʻai pāʻoihana.
E aʻo hou aʻe e pili ana i nā hoʻoili kālepaʻana mai ka International Reciprocal Trade Association (IRTA), e hōʻike pū ana i ka hoʻololiʻana o nā melā.