Ifom 8283 yifom yerhafu yomdibaniso esetyenziselwa ukubanga iminikelo ethile engeyoyakhe imali. Iminikelo engeyomali ibandakanya phantse nayiphi na into onikele ngayo ayisiyo mali, kubandakanya impahla, izinto zasendlini, izithuthi kunye nezinto eziqokelelweyo.
Usebenzisa nini iFomu 8283
Njengomhlawuli werhafu ozimeleyo, ungafaka naliphi na igalelo onalo onalo kwiShedyuli A njengenxalenye yokuncitshiswa kwezinto zakho zonyaka werhafu. Ukuba ukuncitshiswa kwakho kwimirhumo engahlawulwayo yimali engaphezulu kwe- $ 500, kuya kufuneka unikezele ngolwazi olongezelelweyo malunga neminikelo yakho kwiFomu 8283 kwaye unamathisele le fomu, kunye neShedyuli A, kwimbuyekezo yakho yerhafu eyi-1040.
Amanqaku afanelekileyo- Iingcebiso ngokugcwalisa ifom ye-IRS 990
- Amanyathelo okugcwalisa iFom ye-IRS 5695
- Ukuncitshiswa kwesipho seMpahla
Ukuzalisa ifom 8283
Ukuba ulimisele ixabiso leminikelo yakho ufuna ukuba ugcwalise iFom 8283, uya kudinga iidilesi kunye namagama emibutho oye wanikela kuyo, imihla yeminikelo yakho, kunye noluhlu lwezinto onikele ngazo.
iinkcubeko ezahlukeneyo zijongana njani nokufa
Icandelo A: Ixabiso lezinto ezingaphantsi kweedola ezingama-5,000
Nawuphi na umnikelo ongeyomali oxabisa ngaphantsi kwe- $ 5,000, gcwalisa iCandelo A, iSahlulo 1 seFomu 8283. Uninzi lweminikelo engeyiyo eyemali iwela phantsi kolu luhlu. Qaphela ukuba umda we-5,000 yeedola usetyenziswa ngokukodwa kwinto ethile okanye kwiqela lezinto ezifanayo.
kuqikelelwa ukuba kulindeleke igalelo losapho efc 000000
Umzekelo, ukuba unikele ngemoto kunye nexabiso layo lemarike elifanelekileyo ngexesha onikele ngayo ibingaphezulu kwe- $ 5,000, ibingazukuchazwa kwiCandelo 1. Ngokufanayo, ukuba ubunike iifenitshala ezininzi njengomnikelo omnye kwisisa esithile kwaye ixabiso lilonke lomnikelo lalilikhulu kune- $ 5,000, alinakuya kwiCandelo 1. Nangona kunjalo, ukuba wenze iminikelo emincinci yokunxiba kunye nezinto zasendlini unyaka wonke kwaye ixabiso lilonke layo yonke le minikelo yayingaphezulu kwe- $ 5,000, kodwa Ixabiso lomnikelo ngamnye ngokwahlukeneyo yayingaphantsi kwe- $ 5,000, ungadwelisa le minikelo kwiCandelo 1.
Ukugcwalisa icandelo A:
- Bhala igama nedilesi yombutho owunikileyo kwikholamu (a) yemigca A ukuya ku-E. Yiphathe umgca ngamnye njengomnikelo owahlukileyo, nokuba wenze iminikelo eliqela kumbutho omnye ngemihla eyahlukeneyo.
- Ukuba into onikele ngayo sisithuthi, jonga ibhokisi ephezulu kwikholamu (b) kwaye ubhale inombolo yesazisi (VIN) kumgca wesibini weebhokisi kule kholamu.
- Bhala inkcazo yento (o) oyinike umbutho kwikholamu (c) kwimigca A ukuya ku-E. Umzekelo, ungabhala 'iimpahla nempahla yasekhaya' ukuchaza umnikelo owenze kwivenkile ethengisa izinto.
- Nika umhla womrhumo wakho kwikholamu (d) kwimigca A ukuya ku-E. Olu lwazi lunokuboniswa kwifayile yakhoIrisithi yomnikelo.
- Gcwalisa iikholamu (e), (f) kunye (g) kuwo nawuphi na umnikelo omnye oxabisa ngaphezulu kwe- $ 500. Ukuba uzifumene izinto onikele ngazo ngemihla eyahlukeneyo, bhala 'ezahlukeneyo' kwikholamu (e). Kwikholamu (f), chaza ukuba uzifumene njani izinto: umzekelo, ngokuthenga, ilifa, isipho okanye utshintshiselwano. Xela isiseko sakho kwizinto ezikwikholamu (g). Isiseko sakho lixabiso ohlawule ngalo loo nto, okanye imali umthengi ayihlawulele loo nto ukuba uyifumene njengesipho okanye ilifa.
- Xela ixabiso elifanelekileyo lemarike lezinto ozinike ngazo kwikholamu (h). Ixabiso elifanelekileyo lemarike lixabiso umthengi ongadibaniyo angakulungela ukuhlawula loo nto. Ukuba awuqinisekanga ukuba ixabiso lentengiso elifanelekileyo liya kuba yintoni, ungasebenzisa izikhokelo zexabiso lolondolozo olunikezelwa yimibutho enje Amashishini okuNqwenela okanye Umkhosi wosindiso ukubala ixabiso lemarike elifanelekileyo leminikelo yakho.
- Dwelisa indlela oyisebenzisileyo yokubala ixabiso lemarike elifanelekileyo lomrhumo wakho kwikholamu (i). Umzekelo, ukuba usebenzise uluhlu lwamaxabiso oMoya oMnandi, bhala 'Isikhokelo soVavanyo lweeNkcubeko.'
- ICandelo A, Icandelo 2 liyafuneka ukuba unikele ngenzala kuphela kwinto ethile okanye ukuba uncamathisele izithintelo kumnikelo wakho (umzekelo, ubufuna ukuba isisa sixhome umsebenzi wobugcisa owunikileyo kwikomkhulu lawo). Uninzi lwabahlawuli berhafu bangatsiba kule nxalenye yefom.
ICandelo B: Ixabiso lezinto ezingaphezulu kwe- $ 5,000
Ukuba unikela ngento okanye iqela lezinto ezinexabiso elifanelekileyo lemarike elingaphezulu kwe- $ 5,000, kufuneka ugcwalise iCandelo B, iSahlulo 1 seFomu 8283. Eli candelo likwiphepha lesibini lale fomu. Izinto ezixabiseke ngaphezulu kwe- $ 5,000 zifuna ukuvavanywa okufanelekileyo ukumisela ixabiso elifanelekileyo lemarike yomrhumo. Imibutho emininzi iyawazi lo mthetho kwaye inikezela ngovavanyo oluqinisekisiweyo xa unikela. Nangona kunjalo, ukuba umbutho awunikeli ngovavanyo kwaye ukholelwa ukuba ixabiso lento lingaphezulu kwe- $ 5,000, kuya kufuneka ufumane uvavanyo ngokwakho.
ndingafumanisa njani ukuba umntu uqhawule umtshato
Ukugcwalisa icandelo B:
- Tshekisha ibhokisi ekwilayini 4 echaza uhlobo lwe (izinto) ozinikileyo.
- Gcwalisa iikholamu (a), (b) kunye (c) zecandelo 5, imigca A ukuya ku-D. Chaza into oyinike ngayo kwikholamu (a), imeko yento leyo kwikholamu (b) kunye nexabiso elilinganisiweyo lento kwikholamu (c).
- Gcwalisa iikholamu (d), (e) (f) zemigca A ukuya ku-D. Ikholamu (g) isetyenziselwa ukunika ingxelo ngentengiso. Ukuthengiswa kweengxoxo kwenzeka xa kukho ukuhanjiswa kwepropathi ngokunxulumene nentengiso okanye utshintshiselwano. Uninzi lweminikelo, le kholamu ayisebenzi. Ukuba awusebenzisi uvavanyo lokuxabisa iminikelo yakho ngaphezulu kwe- $ 5,000, gcwalisa iikholamu (h) kunye (i). Nangona kunjalo, ekubeni kufuneka ufumane uvavanyo lwezinto ezingaphezulu kwe- $ 5,000, ezi kholamu zihlala zishiywa zingenanto.
- Kwicandelo B, Icandelo 2 kuyakufuneka udwelise naziphi na izinto ezivela kwiCandelo B, kwiCandelo 1 elinexabiso leedola ezingama-500 okanye ngaphantsi. Umzekelo, ukuba iPropati A kule fomu yayiliqela lezinto zobugcisa ezongeza ngaphezulu kwe- $ 5000 kodwa elinye lamaqhekeza lixabisa ama-400 eedola kuphela, ungadwelisa loo nto kwiCandelo 2 njenge-'Propathi A: ukupeyintwa nguFred Smith. '
- Yenza umvavanyi wakho azalise iCandelo B, iSigaba 3. Eli licandelo lesibhengezo somenzi-mpahla.
- Ngaba umbutho owunikileyo uzalise iCandelo B, iSahlulo 4. Esi sisiteyitimenti esivela kumbutho esiqinisekisa ukuba uzifumene izinto onikele ngazo. Abavavanyi kunye nemibutho banokubonelela ngeengxelo ezahlukileyo eziqulathe ulwazi olufunwa yile fomu kwiCandelo 3 no-4. Ukuba kunjalo, maneka izitatimenti kwiFomu 8283.
Ukutshintshela kwiShedyuli A
Emva kokuba ugcwalise iFom 8283, yongeza amaxabiso afanelekileyo emarike yeminikelo evela kwiCandelo A no-B kwaye ubhale itotali kumgca we-17 weShedyuli A. Imali iyonke onokuyitsala ihlala iphakathi kwama-20 nama-50 eepesenti yomvuzo wakho. Ipesenti etsalwayo ixhomekeke kuhlobo lombutho owunikelayo, kodwa uninzi lwemibutho iwela phantsi kweepesenti ezingama-50. Umzekelo, ukuba ingeniso yakho ehlengahlengisiweyo yi- $ 50,000, ungathatha imali efikelela kwi-25,000 yeedola kwiminikelo yesisa. Imirhumo yesisa engaphezulu kwesiqingqo somvuzo wakho siyalungiselelwa ukusetyenziswa kwiminyaka ezayo yerhafu.
Iinkcukacha ezongezelelweyo
Upapasho lwe-IRS 526 inikezela ngolwazi olongezelelweyo malunga neminikelo yesisa. Unokufumana ulwazi malunga nokunciphisa kunye neemeko ezizodwa ezisebenza kwiFomu 8283 kule ncwadi.
