Ka waiwai nui ma ka kūʻaiʻana i nā waiwai waiwai
ʻO kaʻauhau kālā nui ma ke kālā i ukuʻia ma nā uku kālā kālā (nā waiwai ma ke kūʻaiʻana o nāʻano waiwaiʻoihana a me nā kumupūlā o nā hui e nā mea kuleana.
Ke kūʻai aku i nā'Ake Pāʻoihana
ʻO ka waiwai waiwaiʻo nāʻano waiwai likeʻole e mālamaʻia e kahi hui no ke kūʻokoʻa a me nā hanaʻoihana kūpono. ʻO ka waiwai waiwai ka waiwai i hoʻohanaʻia e kaʻoihana e hana i ka waiwai.
Keʻikeʻia ka nui o nāʻano waiwaiʻoihana i nā waiwai waiwai, e like me:
- Kahi kūʻai aku i nā mea kūʻai a iʻole mea kūʻai paha
- Pūnaeweleʻikepili , e like me nā palapala hoʻoiho, nā mea kākau, a me nā kuleana kope
- Nā loaʻa kālā a iʻole nā memo i loaʻa; he kūpono ka loaʻaʻana o ka waihona kālā a hiki ke kūʻaiʻia , no laila, ua manaʻoʻia lākou he waiwai.
- ʻO nā waiwai waiwai i hoʻohālikelikeʻia (nā meahana a me nā kaʻa, e like paha) hoʻohanaʻia i kāuʻoihana
- ʻO ka waiwai maoli ('āina a me nā hale) i hoʻohanaʻia i kāuʻoihana, a
- ʻO nā waihona kālā, e like me nā ukana a me nā kāwili, e huahua i ka waiwai ma luna o kekahi mau makahiki.
ʻO kekahiʻano o nāʻoihanaʻoihanaʻaʻole i komo i loko o ka ho'ākākaʻana o ka waiwai waiwai, he mea waiwai a waiwai pono'ī .
Ke kūʻai aku nei i nā waiwai kīwila kūikawā
ʻO kaʻoihana kūʻai kūʻai wale nō ka kūʻaiʻana i nā waiwaiʻoihana kūikawā.
I kēia mau kūlana, hikiʻole ke kūʻaiʻia aku nā mea kūʻai a mea kūʻai paha ('āina a me hale). I kēia manawa, ināʻoe e kūʻai i nā waiwai o kaʻoihana (mea hana, mea hana a me nā papahana, nā kaʻa hoʻohui pūnaewele), ua manaʻoʻia he waiwai mau ka waiwai ma ke kūʻaiʻana i kēia mau waiwai. ʻO ia hoʻi, ua manaʻoʻia ka waiwai i loaʻa ka waiwai maʻamau i kaʻoihana, me ka kū'ē i ka waiwai waiwai.
Kuhiʻia nā makana kūpono i ka IRS ma kāu pane pāʻoihanaʻoihana , ma ka Form 4797.
Ke kūʻaiʻana i kaʻoihana ma keʻano he hōʻiliʻiliʻana
ʻOiai i kūʻaiʻia nā waiwai i "pōpuni," pono e hoʻoholo i ka waiwai a me ka poho ma kēlā me kēia waiwai. 'Ōleloʻia ka IRS, "ʻO ka kūʻaiʻana i kahiʻoihana aʻoihana paha no kahi hōʻai'ē i manaʻoʻia he kūʻai aku i kēlā me kēia waiwai ma mua o ka waiwai hoʻokahi."
Ke kūʻaiʻana i ka Hui a iʻole ka Hui
Ua paʻa ka hui i nā mea kuleana. Ke kūʻaiʻia kekahi hui, pono ke kumukūʻai o kaʻahahui.ʻO ke koena o ka waiwai i manaʻoʻia he waiwai waiwai a mea pohō paha, e pane kopeʻia ana i kaʻauhauʻauhauʻauʻau o ka mea nāna i hōʻai'ē ma ka Hōʻike D.
ʻO ka mahele o ka pilina o kekahi hoa iʻikeʻia he waiwai waiwai a loaʻa i kahi waiwai waiwai (aiʻole nā poho) i ke kūʻaiʻiaʻana. ʻO nā kuleana o ka mea kuleana'āina,ʻo ia ka uku waiwai a me nā lilo paha i ka wā i kūʻaiʻia ai, a ma keʻano heʻoihana kūʻai kūʻai a i ka wā e makemake ana kekahi e manaʻo e hoʻopauʻia.
Nā Loaʻa Loaʻaʻole ma nā Loaʻa a me nāʻIke
ʻO ka hapa o nā waiwai a me nā lilo mai nā uku ukuʻole (nā mea i hōʻuluʻuluʻoleʻia) a me nā mea waihona waihona kūʻai ua mālamaʻia he waiwai waiwai likeʻole paha (ʻaʻole waiwai waiwai / make).
No kaʻike hou aku, eʻike i kēia palapala IRS ma ka mālamaʻana i nā waiwai i loko o ka kūʻai kūʻai.
Eʻike i ka 544 Publication 545 no kaʻike hou aku i nā hopena pili kālā ma ke kūʻaiʻana i nāʻoihanaʻoihana.
Ka hōʻole: He paʻakikī ka hoʻoponoponoʻana i nā uku waiwai, aʻo kaʻike ma kēiaʻatikala a me kēia pūnaewele he mea nui loa ia aʻaʻole pono e manaʻoʻia heʻauhau kālā aʻaha paha. He kū hoʻokahi nāʻoihana a pau, a ua hoʻololi pinepineʻia nāʻauhau a me nā rula. E kūkā i kāu poʻe kaulikeʻauhau ma mua o ka hoʻomākaukauʻana i kāu hoʻihoʻi pūnaewele .