Maxay u qalantaa in lagu jaangoyno Canshuurta Hanti Gaarka Gaarka ah
Canshuurta canshuurtu waxay qeexaysaa canshuurta hantida shaqsiga si fudud. "Ereyga 'canshuurta hantida shakhsiyeed' waxaa loola jeedaa canshuur qiimo leh oo lagu salaynayo sannadkiiba marka la eego hantida shakhsiga ah." (Qeybta Dakhliga Gudaha ee Dakhliga Gudaha 164 (b) (1).)
Qawaaniinta Khasnadda waxay qeexeysaa saddexda shuruudood ee awood u leh in laga jaro canshuurta hantida shaqsiga:
- Canshuurtu waa inay ahaato canshuur qiimo leh oo ku salaysan qiimaha hantida.
- Canshuurtu waa in lagu soo rogo sanadkiiba.
- Canshuurta waa in lagu soo rogaa hantida shakhsi ahaaneed. (Qasnadda khasnadda 1.164-3 (c))
Qeyb ka mid ah Khidmadaha Diiwaangalinta Gawaarida waxaa laga yaabaa in laga jaro Canshuurta Hantida Shakhsiyeed
Kharashka diiwaangelinta gaadiidka marmarka qaarkood waxay ku salaysan yihiin qiimaha hantida iyo qayb ahaan arrimaha kale. Qeybta ku saleysan qiimaha hantida waxaa laga jari karaa sababo canshuur ah. Daabacaadda 17 IRS waxay kula talineysaa,
"Canshuurta ... waxaa loo tixgelin karaa in lagu soo oogay hantida shakhsiga xitaa haddii ay tahay jimicsiga mudnaanta leh. Tusaale ahaan, canshuur sanadle ah oo ku salaysan qiimaha waxay u qalantaa canshuurta hantida qofka xitaa haddii lagu magacaabo lacagta diiwaangelinta waana mudnaanshaha diiwaangelinta gawaarida ama isticmaalida wadooyinka waaweyn.
Haddii canshuurtu ay qayb ahaan ku saleysantahay qiimaha iyo qayb ahaan iyada oo ku saleysan shuruudo kale, waxay u qalmi kartaa qayb ahaan. "(Laga soo bilaabo IRS.gov, daabacaadda 17, cutubka 22, qaybta Canshuurta Hanti Dhowrka.)
IRS waxay bixisaa tusaalahan soo socda sida looga jari karo qeybta canshuurta hantida ee khidmadda diiwaangelinta gaadiidka:
Tusaale. "Dawladdaada waxay ku kacaysaa canshuurta diiwaangelinta sanadlaha ah ee 1% qiimaha iyo 50 senti halkii boqolkiba. Waxaad bixisay $ 32 oo ku saleysan qiimaha ($ 1,500) iyo miisaanka (3,400 rodol) ee baabuurkaaga Waxaad ka jari kartaa $ 15 (1% × $ 1,500) sida canshuurta hantida gaarka ah sababta oo ah waxay ku saleysan tahay qiimaha. Inta soo hadhay $ 17 ($ .50 × 34), oo ku salaysan miisaanka, lagama goyn karo. " (Laga soo bilaabo Daabacaadda 17, cutubka 22, qaybta Canshuuraha Guryaha Gaarka ah.)
Canshuurta Hanti Gaarka ah ee Qalabka Ganacsiga
Canshuurta hantida shakhsiga ah ee lagu bixiyo qalabka loo isticmaalo ganacsiga ama ganacsiga waxaa laga jari karaa kharashka ganacsiga.
Qaar ka mid ah dawladaha hoose waxay qiimeeyaan canshuurta hantida shaqsiga ee qalabka iyo alaabta lagu isticmaalo ganacsiga. Tani waxaa laga jarayaa canshuur celinta ganacsigaas. Wixii mulkiilayaasha kali ah, canshuurta noocaas ah waxaa laga jarayaa jadwalka C. IRS waxay kula talineysaa,
"Canshuurta hantida shakhsi ahaaneed Waxaad ka jari kartaa jadwalka C ama C-EZ canshuur kasta oo lagu soo rogay dowlad goboleed ama dawlad hoose oo ku saabsan hantida shakhsiyeed ee loo isticmaalo ganacsigaaga.Waxaad kaloo ka goyn kartaa ujrooyinka diiwaangelinta xaq u lahaanshaha isticmaalka hantida ee gobolka ama degaanka . " (IRS.gov, Publication 334, Tusaha Canshuuraha ee Ganacsiga yaryar, qaybta Canshuuraha.)
Haddii hantida shakhsi ahaan loo isticmaalo qayb ahaan ganacsiga iyo qayb ahaan isticmaalka shakhsiyeed, markaa qaybta ganacsiga waxaa laga jari karaa kharash ganacsi iyo inta ka dhiman sida shakhsi ahaaneed laga jaro Jadwalka A. IRS waxay tusaale ahaan ku bixisaa daabacaadda Publication 334:
"Tusaale.
"May iyo Julius Winter waxay wadeen baabuurtooda 7,000 oo mile oo shaqaale ah oo dhan 10,000 mayl, waxay ku qasbanaadeen in ay bixiyaan $ 25 ruqsaddooda sanadlaha ee sanadlaha ah iyo $ 20 si ay u sameeyaan diiwaan gelinta magaalada, sidoo kale waxay bixiyaan canshuurta hantida magaalada ee gaariga , wadar ahaan $ 280. Waxay sheegteen kharashka dhabta ah ee baabuurta, sababtoo ah waxay isticmaalaan baabuurka 70% ganacsiga, waxay ka jari karaan 70% $ 280, ama $ 196, sida kharashka ganacsiga. "
Diiwaangelinta
Hayso dukumeentiyo caddaynaya inta le'eg canshuurta hantida ee aad bixisay sanadka dhexdiisa. Tusaale ahaan, tani waxay noqon kartaa qoraalka diiwaangelinta sanadlaha. Qoraalka diiwaangelinta baabuurta ayaa tilmaamaya qaybta ka mid ah lacagta diiwaangelinta u qalantaa in laga jaro canshuurta hantida shakhsi ahaaneed.
Saameynta Canshuurta Ugu Yar ee Kale
Ka jarista canshuurta hantida shakhsi ahaaneed waa shey isbeddel ah oo lagu xisaabinayo canshuurta ugu yar (AMT). Tan macnaheedu waxa weeye in cashuurta hantida shakhsi ahaaneed laga jari karo marka la xisaabinayo canshuurta dakhliga caadiga ah ee federaalka, laakiin aan laga goyn karin marka la xisaabinayo AMT. Dadka ay saameeyeen AMT waxay helayaan wax yar ama yareyn miisaankooda canshuurta federaalka iyada oo la adeegsanayo canshuurta hantida shakhsi ahaaneed.
Waxyaabaha Tixraaca
- Qeybta Dakhliga Gudaha ee Dambiyada 164
- Qawaaniinta Maaliyadda 1.164-3 (c)
- Daabacaadda 17, cutubka 22, qaybta Canshuuraha Guryaha Gaarka ah
- Mawduuca Cashuurta 503, Canshuurta Kaafsan
- Jadwalka A [pdf]
- Tilmaamaha Jadwalka A, Khadka 7aad