ʻO ka mea e pono ai ke laweʻia e like me ke Keʻena Kuleana Pono
Hoʻopili kaʻauhau auhau i kaʻauhau waiwai o nā mea pono. "ʻO ka hua'ōlelo 'ʻauhau waiwai', 'o ia hoʻi, kaʻauhau ad valorem e kauʻia ma kēlā me kēia makahiki e pili ana i ka waiwai pilikino." (Ka Laikini Code 164 (b) (1).)
Hoʻolālā nā Kōmike Waihona i nā kulekeleʻekolu no ka hikiʻana ke unuhi i kaʻauhau waiwai o nā mea pono'ī:
- ʻO kaʻauhau e ukuʻia ma keʻano kūʻai ma muli o ka waiwai o ka waiwai.
- Pono e hoʻokupu i kaʻauhau i kēlā me kēia makahiki.
- Pono eʻauhauʻia kaʻauhau no nā waiwai pilikino. (Nānāwai o kaʻOihana 1.164-3 (c))
Hiki iā ia ke laweʻia i kahiʻauhau kālā pilikino
ʻO nā manawa kūʻai o ka kaʻa i kekahi manawa ma keʻano o ka waiwai o ka waiwai a ma kekahi hapa ma nā kumu'ē aʻe. ʻO ka māhele e pili ana i ke kumukūʻai o ka waiwai e hiki ke hoʻokuʻuʻia no nāʻauhau auhau. Ma ka Pāha'ōlelo 17 ka'ōlelo a ka IRS,
"ʻO kahiʻauhau ... hiki ke noʻonoʻoʻia e kauʻia ma luna o ka waiwai pilikino inā paha no ka hoʻolālāʻana. No ka mea, he auhau i kēlā me kēia makahiki e kūpono ana i kaʻauhau o ka waiwai pilikino inā i kapaʻiaʻo ia ka uku inoa a no ka ke kuleana o ka hoʻopaʻa inoaʻana i nā kaʻa kaʻa a hoʻohana paha iā lākou ma nā alaloa.
Inā e hoʻokaʻawaleʻia kaʻauhau ma ka waiwai aʻo kekahi hapa ma muli o nā kumuhana'ē aʻe, hiki iā ia ke kūpono ma kahi hapa. "(Mai ka IRS.gov, ka'Iha'ōlelo 17, mokuna 22, mahele ma nā Kākiki Pono Kahu.)
Hāʻawi ka IRS i kēiaʻano aʻe o keʻano e unuhi ai i kaʻauhauʻauhau waiwai o ka inoa o ka inoa inoa kaʻa:
Pākuʻi. "Ke hoʻopiʻi nei kāu kuhi i kaʻauhau hōʻailona kaʻa makahiki o 1% o ke kumukuai a me 50 keneta no ka haneri haneri. Ua ukuʻoe i $ 32 ma muli o ke kumukūʻai ($ 1,500) a me ke kaumaha (3,400 lbs.) O kāu kaʻa he hiki iāʻoe ke unuhi i $ 15 (1% × $ 1,500) no kaʻauhau waiwai pilikino no ka mea e pili ana ia i ka waiwai.ʻO ke koena $ 17 ($ .50 × 34), ma muli o ke kaumaha,ʻaʻole hiki ke unuhiʻia. " (Mai ka Publication 17, mokuna 22, ma luna o nā Kākiki Pono Kahu.)
Nā Kāleki Pono Pūʻali Pilikino ma nā Mea Hana Kaulina
ʻO kaʻauhau waiwai pilikino i ukuʻia ma nā mea i hoʻohanaʻia ma kahiʻoihana aʻoihana paha e hiki ke unuhiʻia ma keʻano he pāʻoihanaʻoihana.
Hoʻoponopono kekahi mau luna āpau i kaʻauhau o ka waiwai pilikino ma luna o nā lako a me nā mea hana i hanaʻia ma kahiʻoihana E hoʻoiliʻia kēia ma kaʻauhauʻauhau no iaʻoihana. No nā mea kuleana kūpono, e hoʻoiliʻia ia mauʻauhau ma kā lākou Schedule C. Ke'ōlelo nei ke IRS,
"Kaʻauhau waiwai pilikino hiki iāʻoe ke unuhi i ka Hōʻike C aiʻole C-EZ i nā auhau i hoʻokumuʻia e kahi moku'āina a kūloko paha ma ka waiwai pilikino i hoʻohanaʻia i kāuʻoihana. . " (IRS.gov, 334 Hoʻolaha, Nānā Kūʻai no nā Pipi liʻiliʻi, mahele ma nā'Ai'ē.)
Inā hoʻohanaʻia kahi waiwai pilikino no kaʻoihana a me kekahi hapa no ka hoʻohana ponoʻana, a laila, ua unuhiʻia ka maheleʻoihana e like me kaʻoihanaʻoihana a me ke koena e loaʻa i ka unuhiʻana ma ka Hōʻike A. Hāʻawi ka IRS i kēiaʻano ma ka wehewehe 334:
"Hoʻomaka.
"Ua hoʻoholoʻo May a me Julius Winter i kā lākou kaʻa he 7,000 mau mileʻoi aku ma waho o ka 10,000 mau mile. Pono lākou e uku i $ 25 no kā lākou palapala helu palapala makahiki a me $ 20 no ko lākou papa inoa inoa inoa makahiki. , no ka huina o $ 280. Ke koi nei lākou i kā lākou mau lilo no kā lākou hana maoli no ka mea i hoʻohana lākou i ke kaʻa he 70% no kaʻoihana, hiki iā lākou ke unuhi i 70% o ka $ 280, aiʻole $ 196 paha, no kaʻoihanaʻoihana. "
Kakau kope
E mālama i nā palapala e hōʻike i ka nui o kaʻauhau waiwai a kāu i uku ai i ka makahiki. Eia kekahi laʻana, he hōʻailona hoʻopaʻa inoa makahiki kēia. ʻO ka hōʻike inoa inoa kaʻa e hōʻike i kahi hapa o ka uku inoa inoa e hiki ke laweʻia e like me kaʻauhau waiwai.
Ka hopena o ka Auhau Auhau Auhau
ʻO ka unuhiʻana no kaʻauhau waiwai waiwai kahi mea hoʻoponopono no ka heluʻana i kahiʻauhau liʻiliʻi loa (AMT). ʻO keʻano o kēia mea,ʻo kaʻauhau waiwai o nā waiwai pilikino e unuhiʻia i ka heluʻana i kaʻauhau kālā kālepa maʻamau, akā,ʻaʻole hiki ke unuhiʻia i ka heluʻana i ka AMT. ʻO nā kānaka i pākuʻiʻia e ka AMT, e loaʻa iā lākou he hapa liʻiliʻi a iʻoleʻole e hoʻonui i kā lākouʻae kālāʻauhau aupuni ma o ka hoʻoihoʻana i kaʻauhauʻauhau waiwai.
Nā mea kuhikuhi
- ʻO ka'āpana o ka'Āpana Code 164
- Nā Kōmuku Waihona o kaʻOihana 1.164-3 (c)
- Ka hoʻolaha 'ana 17, mokuna 22, ma ka'Āiwi Kahuwai
- Ka Haawina Ao Kauwai 503, Tapa Tahi o Tahi
- Ka Papa Hana A [pdf]
- Nā Instructions no ka Hōʻawina A, Line 7