Loaʻa ka poho ke kūʻaiʻoe i kahi waiwai no ka meaʻuʻuku ma mua o kāu i uku ai
Loaʻa ka loaʻaʻana o nā kālā waiwai ma kahi pālākiō
E'ōlelo mākou ua kūʻai akuʻoe iʻelua'āpana kālā i ka makahiki i hala.
Ua kūʻai maiʻoe i hoʻokahi'āpana ma kahi $ 850 āu i kūʻai ai ma hope aku no $ 1,000, no laila i loaʻa iāʻoe kahi kālā o $ 150. Ua kūʻai pū akuʻoe i kahi kūʻai i kekahi hui'ē aʻe i $ 800 āu i kūʻai ai ma hope aku no $ 750. Ua lilo iāʻoe $ 50 ma kēia kākoʻoʻelua.
ʻO ka lilo ma ka hoʻolālāʻelua e unuhiʻia mai kāu waiwai ma ka hulina mua e lilo kāu kālā kālā mai kēia mau hanaʻelua i $ 100, aiʻole $ 150 he $ 50. ʻO ka hōʻai'ē $ 50 ma ke kele kūʻai kūʻaiʻelua ua hoʻoemi a hōʻino paha i nā waiwai ma ke kūʻai kūʻai mua.
Kaʻana: Pehea e lilo ai ka waiwai waiwai i ka hoʻopiʻi kālā kālā ma kahi kūlana pāʻoihana | |||||
Hōʻike o ka waiwai | Loaʻa ka lā | Lā kūʻai | Loaʻa | Ke kumukūʻai a iʻole kumu'ē aʻe | Loaʻa a (ʻona paha) |
100 KWWW | 01/02/17 | 06/30/17 | 1,000 | 850 | 150 |
50 sh XYZ | 02/13/17 | 09/15/17 | 750 | 800 | -50 |
Loaʻa ka waiwai i kaʻauhau | 100 | ||||
ʻO ka liloʻana o nā kumukūʻai nui i ka loaʻaʻana o nā waiwai kālā o ka manawa hoʻokahi
Loaʻa ka paʻakikī mai kēia maʻaneʻi no ka loaʻaʻana o nā kālā loaʻa mai ka loaʻa kālā kālā ma nāʻano likeʻole e pili ana i ka lōʻihi o kou paʻaʻana i ka waiwai.
ʻO ka kūʻaiʻana ma luna nei e hōʻike ana i kahi waiwai pōkole. ʻO nā waiwai i loaʻa no hoʻokahi makahiki a iʻole ka liʻiliʻi he mau wā pōkole, a keʻauhauʻia nā loaʻa mai nā waihona hoʻolimalima no ka manawa pōkole i nā kahe auhau maʻamau mai ka 10 pakeneka i ka 37 pakeneka ma ka 2018 . ʻO ka meaʻoi loa ka uku e uku i ka uku kālā he 35 pakeneka.
Inā loaʻa iāʻoe nā kuleana no nā makahikiʻoi aʻe iʻoi aku i ka makahiki hoʻokahi, he mea hoʻomanaʻo lōʻihi kēia.
Loaʻa nā loaʻa mai nā hoʻokomo kālā lōʻihi i ka uku kūikawā o ka zero, 15, aiʻole 20%. Eia hou,ʻo ka ōna he 20 pakeneka wale nō e pili ana i nā mea nui loa.
Hoʻonui pūʻia nā waiwai a me nā lilo o nā hana pili pōkole eʻike i ka nui o ka hōʻemi o ka waiwai āpau āpau-aiʻole ka poho inā loaʻaʻole ka nui o ka uku kālā. Pēlā nō, ua hui pūʻia nā waiwai a me nā lilo o nā hana maʻamau lōʻihi no ka huliʻana i ka nui o ka waiwai o ka waiwai a me ka hopena lōʻihi.
Hoʻohuiʻia,ʻelua mau rula e like me kēia:
- ʻO nā hala ma nā hana pili pōkole e unuhiʻia mai nā hopena pōkole e hiki ai i kaʻupena hōʻemi o ka waiwai āpau a me ka pohō.
- ʻO nā hala i nā hana i ka wā lōʻihi e unuhiʻia ana mai nā hopena lōʻihi e puka ai i ka nui o ka loaʻa o ka waiwai a me ka poho lōʻihi.
I kēia manawa, e'ōlelo mākou heʻehā mauʻoihana e hoʻoholo ana i kēia makahiki. ʻElua mau wā lōʻihi e paʻa ana i nā wā aʻo nā mea'ē aʻeʻelua e hoʻomau i nā wā lōʻihi. E like me kēia:
Ka Laʻana: Pehea e lilo ai ka waiwai waiwai i ka hoʻopiʻi kālā kālā o ka manawa mālama hoʻokahi | |||||
Hōʻike o ka waiwai | Loaʻa ka lā | Lā kūʻai | Loaʻa | Ke kumukūʻai a iʻole kumu'ē aʻe | Loaʻa a (ʻona paha) |
100 KWWW | 01/02/17 | 06/30/17 | 1,000 | 850 | 150 |
50 sh XYZ | 02/13/17 | 09/15/17 | 750 | 800 | -50 |
Māʻokoʻa manawa pōkole liʻiliʻi ma lalo o kaʻauhau | 100 | ||||
200 sh QRST | 01/02/15 | 7/14/17 | 10,000 | 15,000 | -5,000 |
350 m MNOP | 02/28/14 | 11/20/17 | 20,000 | 11,000 | 9,000 |
Loaʻa nā makahiki lōʻihi e pili ana i kaʻauhau | 4,000 | ||||
ʻO ke kala piha o ka Losses
I ka loaʻaʻana o kāu pōʻaleʻa a me nā mea pōkole i kou hopena lōʻihi a iʻole nā hopena hopena i ka pohō i ka wā e hui pūʻia ai lākou, hiki i ka loaʻaʻana o ka hopena e hiki ke hoʻoiliʻia i kāu mau kālā'ē aʻe A ināʻo ka nui o nā lilo o kāu kālā ma mua o ka nui o kāu loaʻa kālā,ʻaʻole e hiki ke unuhiʻia kaʻokoʻa, akā he mau palena no ka nui o ka poho hiki iāʻoe ke unuhi a hiki i kāu hiki ke hana pela.
E'ōlelo mākou iāʻoe he waiwai pōkole pōkole o $ 1,000 a me ka poho lōʻihi o ka $ 5. ʻO ka poʻemi lōʻihi e hōʻemi i ka waiwai pōkole i loaʻaʻoe i $ 500 o ka waiwai loaʻa.
Inā loaʻa iāʻoe kahiʻili pōkole pōkole $ 2,000 a me kahi waiwai lōʻihi o ka $ 3,500,ʻo ka hapa pōkole e hoʻemi ai i ka waiwai lōʻihi e hoʻonuiʻiaʻoe i $ 1,500 o ka waiwai maikaʻi.
I ka hopena, inā loaʻa iāʻoe kahi pohō kālā pōkole $ 2,000 a me ka poho lōʻihi o ka lōʻihi o $ 2,000,ʻo ka hala o ka manawa pōkole a me nā poho lōʻihi e hui pū me ka lilo o $ 4,000.
ʻO ka nui kēia e hiki ke hoʻohanaʻia e ho'ēmi i nā kālā'ē aʻe ma kāu hoʻihoʻiʻauhau.
Nā palena i nā hala o nā Net Net
Hiki iāʻoe ke unuhi i $ 3,000 o ka makahiki ma nā hopena waiwai kālā e pili ana i kāu kālā'ē aʻe. Ināʻoi aku ka nui o nā lilo o kāuʻupena i kēia nui, hiki ke laweʻia i ke koena no nā makahiki. ʻO kēia palena palena $ 3,000 e pili ana i nāʻauhau kālā me ka hoʻohanaʻana i ka mea hoʻokahi, ke poʻo o ka home, ke maleʻana i ke kāne, a iʻole ka wahine make a me ka wahine make. ʻO ka poʻe i male ma ke kaʻawaleʻana , ua palena lākou i $ 1,500 i kēlā me kēia kanaka ma kā lākou mau poho kālā.
I kēia manawa, e'ōlelo mākou heʻelima mau hana āu i hana ai:
Ka Laʻana: Pehea ka holomua o nā poho netena | |||||
Hōʻike o ka waiwai | Loaʻa ka lā | Lā kūʻai | Loaʻa | Ke kumukūʻai a iʻole kumu'ē aʻe | Loaʻa a (ʻona paha) |
100 KWWW | 01/02/17 | 06/30/17 | 1,000 | 850 | 150 |
50 sh XYZ | 02/13/17 | 9/15/17 | 750 | 800 | -50 |
Loaʻa pōʻaleʻa no ka manawa pōkole | 100 | ||||
200 sh QRST | 01/02/15 | 7/14/17 | 10,000 | 15,000 | -5,000 |
350 m MNOP | 02/28/14 | 11/20/17 | 20,000 | 11,000 | 9,000 |
400 yJKL | 03/15/16 | 12/28/17 | 5,000 | 13,000 | -8,000 |
Ka waiwai a me ka poho lōʻihi | -4,000 | ||||
Ka hōʻaiapuni o ke kaona waiwai (waiwai pōkole + ka hopena lōʻihi) | -3,900 | ||||
Ka nui i unuhiʻia no kekahi kālā'ē aʻe i kēia makahiki | 3,000 | ||||
Ka nui o nā lilo i hoʻoliloʻia i ka makahiki aʻe | 900 | ||||
ʻO nā mea i hōʻailonaʻia i ka hoʻomauʻana i kā lākou hana e like me keʻokoʻa a lōʻihi paha
Wahi a ka IRS ma ka Public 544, "... I ka wā e lawe aiʻoe i kahi pohō, e hoʻomau i konaʻano pilikino e like me ka lōʻihi a me ka wā pōkole. i ka makahiki e hiki mai ana i ka makahiki e hiki mai ana i ka hala o ka makahiki e hiki mai ana i ka hala o ka makahiki i hala aku nei. ma mua o kona loaʻa wā pōkole.
"Inā loaʻa iāʻoe nā pohō pōkole a me nā manawa lōʻihi, e hoʻohana muaʻia kāu pohō pōkole i ka unuhiʻiaʻana o ke kumukūʻai o ka haʻawiʻia. Inā, ma hope o kāu hoʻohanaʻana i kāu pohō pōkole,ʻaʻoleʻoe i kau i ka palena o ke kaʻiliʻana o ke kumukūʻai. , e hoʻohana i kāu poho o ka wā lōʻihi a hiki i ka palena. "
ʻO ke kānāwai kūʻai lole
Inā kūʻaiʻoe i kahi kiko'ī likeʻole a me nā palekana i loko o 30 mau lā ma mua a ma hope paha o ka kūʻaiʻana i ke kumukūʻai i kahi pohō, e hoʻomahaʻia nā poho ma lalo o ka mea i kapaʻiaʻo " holoi kūʻai holoi ." I nā hua'ōlelo'ē aʻe,ʻaʻole hiki iāʻoe ke koi i ka nui o ka lilo.
Inā kūʻai akuʻoe i kāu waiwai ma ka hui XYZ ma kahi pohō ma ka lā 31 o Malaki. Inā kūʻaiʻoe i ke kumukūʻai ma ka hui XYZ 30 mau lā ma mua o kēia lā aiʻole i kūʻaiʻia ia kumukūʻai a hiki i nā lā he 30 ma hope o kēia lā, he wahi kūʻai kālepaʻoe.
Ma kēiaʻano, e holo ana kāu manawa kūʻai holoiʻana mai Malaki 1, 30 lā ma mua paha, a hiki iāʻApelila 30, 30 lā ma hope. Inā kūʻaiʻoe i ka kūʻai XYZ ma nā wahi a pau i kēia manawa,ʻaʻoleʻoe e hiki ke koi aku i ka nui o ka poho ma ka kūʻai aku Malaki 31. Akā, ponoʻoe e lawe i ka huina kālā a hoʻohui i kāu kumu kumu kūʻai ma nā'upana hou āu i kūʻai ai.