Iwe unogona kutora mari isina kubhadharwa yezvokurapa inopfuura 7,5% yeAdjusted Gross Revenue yako kana iwe uchitora zvishoma.
Kuita Kunyanya Kurapa Kwokurapwa
Sezvo uchifanira kudarika 7.5% kuderedza, chirongwa chakakosha chekuwedzera mari yekurapa inozivikanwa se "bunching". Mhedziso ndeyekubhadhara sezvikwereti zvakawanda zvezvechiremba mugore rimwe chete zvichibvira. Kana imwe nguva mishonga yako yezvehutano yegore inopfuura kudarika 7.5% kuderera, mari yose yepamusoro peyero iyo yakabviswa zvakakwana.
Iwe unoda kuita zvikwereti zvose zvinokwanisika mugore iroro pane kungomirira kusvikira gore rakatevera apo iwe zvakare unofanira kudarika 7.5%. Ne bunching, iwe kazhinji unotora urongwa hwemakore maviri. Gore rimwe chete iwe unobhadhara mari yose yaunogona uye kutora zvakabviswa, asi gore rakatevera iwe unongobhadhara mari yaunofanirwa kubhadhara nokuti haufaniri kupfuudza 7.5% kuderedza gore rechipiri. Rongedza mberi kuti ushandise mari yakawanda sezvinobvira.
Mari Inotenderwa Kurapa
Mari yekudhara inodhakwa ndeye mari ipi zvayo yekuongororwa, kurapwa, kuderedzwa, kurapwa, kana kudzivirira kwechimwe chirwere kana chirwere chero chipi zvacho chinokanganisa chikamu kana basa remuviri. Mariro inofanirwa kunge iri yehutano husina hanya kwete kungofanana nehutano hunovandudzwa. Kuongororwa kweArthritis kunowedzera ruzivo rwezvinobvira zvingave zvakagamuchirwa zvekurapa. Mhando yakawanda yemari yakaderedzwa. Izvo nyore-ku-kuziva mari dzinosanganisira:
- mari yechiremba
- zvipatara mari
- laboratory bills
- mishonga yemishonga
- premiums healthcare
- kufamba mari yekuwana kurapwa
Zvimwe Mari
Ndapota ona IRS Publication 502 kuti uwane rutengo rwakakwana rwezvinhu zvinogona kuderedzwa uye zvisingagoni kuderedzwa. Izvozvo zvinotevera zviduku-zvinozivikanwa nezvehutano hwehutano hwechirwere hunogona kuderedzwa:
- Mabhuni, mabheji, mabhesi, kufamba, motokari, chikwata chevhiri, uye mamwe mishonga yezvokurapa.
- Zvimwe zvinodhura zvehombodo dzemapfupa pamusoro pezviso zvepanyama.
- Kurongedza sachigaro wekumusoro wemapfupa.
- Matorosi chaiwo uye plywood pamabhedha emabhedha ekuregererwa kweArthritis. (Kubhadhara Imari 68-212)
- Zvigadziriro zvekugadzirisa uye zvigadziro zvekugadzirisa Mariko kana mari yakawedzerwa pane "zvinhu" zvakadai sekupisa uye mazaya emagetsi, zvishandiso zvekushandisa, midziyo yakakura yekicheni, vadzidzisi, vashandi, kupfeka uye kushambidza.
- Kurapa neAacupuncturist, chiropractors, osteopaths, Indian medicine man, kana Christian Science practitioners.
- Hydrotherapy (marapirwo emvura), injections, uye x-ray mishonga.
- Mari inoshandiswa kugadzirisa motokari kana imba kuti uwane zvishoma.
- Kugadziriswa kwemapurisa kune zvivako kana chinangwa chaicho chiri chido chekurapa (mienzaniso: dziva rekushambira, kupisa mabhati, kushambira spa, elevator, kukwidziridzwa kwakasiyana-siyana) kunodhevedzwa chete kusvika kudii mari inodarika kuwedzera kwekukosha kweimba yacho. Kuwedzera chaiyo kwekukosha kumusha kunonyatsotsanangurwa nekuongororwa. Mari inoshandiswa kugadzirisa nzvimbo yekugara kwehutano hwepanyama sezvakakonzera, mabheji ekutsigira, mahofisi edzimba, uye zvigadziro zvinotarisirwa kusawedzera kukosha kweimba uye zvakabviswa zvakakwana.
- Dzimba dzisingawaniki sedzimba dzakadai semhepo yakagadzirisa mhepo, machisa, humidifiers, air cleaners, nemhepo inoputika inoshandiswa kubatsira munhu anorwara.
- Chidziro chakakosha-zvose maitiro ekuderedza kushungurudzika mupfungwa kunokonzerwa ne lupus rashes.
- Mishonga unproven arthritis mishonga inowanzobviswa sezvo IRS yatora nzvimbo iyo isingakwanisi kutonga munharaunda yekurapa. Kubhadhara kune mumwe munhu asingabvumirwi nehurumende kunotsvaga kana rudzi uye unhu hwemabasa avo hazvisi pamutemo.
- Kushandisa nekugadzirisa mari yezvinhu zvakadai sedziva, spa, heater, air cleaner, nezvimwewo maererano nemvura, magetsi, kuchenesa, kugadzirisa, kugadzirisa, uye makemikari zvinenge zvakavanzwa mari yakavanzwa inodonhwa. Zvose zvinotengeswa kunyange kana pasina kana chikamu chimwe chete chemajeri chakakodzwa.
- Purogiramu yekudzivirira kuyerwa inokurudzirwa nachiremba wako kuti kuderedze kushungurudzika pamajoini arthritic. Zvisinei, kuregererwa kunobvumirwa kuti zvokudya zvekudya zvakakwana zvive zvisingabvumirwi.
Kuchenesa Mari Yokudhara
Kana kushambira kunorayirirwa semapirini kana kurapwa kwepanyama, mari yekuvaka dzimba yekugezera pamba inogona kubviswa pamwe chete semari yekurapa . Zvisinei, IRS inogona kunge yakakonzera kubviswa kwezvikwereti nekuda kwekugona kwekuti dziva rinogona kushandiswa mukuvaraidza.
Kana uchikwanisa kuratidza kuti dziva racho rakagadzirirwa zvakakwana kuderedza mamiriro ako ezvinhu uye hazviwanzofananidzirwa nevaraidzo, IRS inogona kubvumira kuderedzwa. Somuenzaniso, IRS yakabvumira kuderedzwa kwedziva rakagadzirwa neasteoarthritis murwere. Chiremba wake akaraira kushambira kazhinji pazuva sehutano. Akavaka dziva reimba yepamusoro nematanho chaiwo akagadzirwa uye hydrotherapy. Zvichipiwa izvi, IRS yakagumisa kuti dziva racho rakagadzirirwa kugadzirira kurapwa.
Business Expense Vs. Imari yekurapa
Imwe nzira yakapoteredza 7.5% kuderedzwa ndeye apo mari inogona kuve yakarongedzwa sechinhu chimwe. Zvimwe zvinodhura zvinobviswa sebhizimisi mari panzvimbo yezvokurapa mari. Kutaura kuti kubhadhara bhizinesi hazviisi pasi pechinamato che7,5%. Kana iwe wakagadzikana uye uine mari yakakosha kuti iwe ukwanise kushanda (kukanganisa-zvakabatanidzwa pabasa rekushandisa mari), unogona kutora bhizinesi kubhadhara mari idzi, panzvimbo yekurapa kwechiremba. Iwe wakaremara kana uine:
- Kuremara mumuviri kana mupfungwa (somuenzaniso, upofu kana matsi) iyo inoshandisa kuderedza kushandiswa kwako
- Kuremara kwepanyama kana kwepfungwa (somuenzaniso, kuona kana kutadza kunzwa) izvo zvinogadzirisa zvakanyanya chimwe kana zvimwe zvezvinhu zvako zvehupenyu hukuru, zvakadai sekuita mabasa emabasa, kufamba, kutaura, kufema, kudzidza, kana kushanda
Iwe unogona kutora kukanganisa-zvakabatanidzwa zvinoenderana nekutengesa mari kana zviri:
- Zvinotarisirwa kuti iwe uite basa rako zvinogutsa
- Nokuti zvinhu kana maitirwo asina kudiwa kana kushandiswa, kunze kwezvakaitika, mumabasa ako ega
- Kwete kunyatsofukidzwa pasi pemimwe mitero yemitero yemari.
Kana iwe uri wozvishanda iwe kuderedzwa kunotaurwa paTanho yako C. Kana iwe uri mushandi, mari yacho yakanyorwa pane Fomu 2106 yako.
Nondeductible Expenses
Zvakawanda zvinodhura, kunyange zvazvo zvichiita sezvine chokuita nehutano hwehutano, hazvibvumirwi kubviswa. Imwe muenzaniso ndeyemari yemishonga inopfuura-the-counter (kunyange kana mune chiremba chiremba). Kupfuura-the-drug zvinodhaka zvakadai se:
- aspirin (Bayer, Anacin, nezvimwewo)
- ibuprofen (Advil, Motrin)
- ketoprofen (Orudis)
- naproxen (Aleve)
- acetaminophen (Tylenol, Excedrin, nezvimwewo)
Zvisinei, mamwe mairi-e-counter uye asingagadziri maikirwo achiri kubviswa zvakakwana .
Mukuwedzera, mushonga unorayirwa mushonga, uyo zvino unowanzonziwo "mushonga wezvechiremba," wakatongerwawo kutongwa.
Zvinonyanya kukosha kuchengetedza uye zvinyorwa
Kana uchidhura mari idzi dzekurapa dzinofanirwa kunyorwa zvakakodzera nemaziti. Iwe unofanirwa kunge uine mazano akanyorwa kubva kuchiremba wako achitaura nezvekuda kwechiremba. Imari ipi zvayo inonzi yakasikirwa pane zvekurapa haina kubviswa. Izvi hazvifaniri kukuderedza kubva pakutsvaga mari yepamutemo yekurapa. Mitero yemitero yakaoma uye inogara ichichinja.
IRS inotsvaga kubhadhara kukuru kwezvokurapa saka iva nechokwadi chokuti unowana nyanzvi yehutori mazano. Chirongwa chechiremba hachivimbisi kuti IRS inogamuchirwe. I IRS inogona uye inopikisa kushaiwa kwezvokurapa zvekubhadhara kunyange kana chirongwa chechiremba chichipiwa sekuchengetedza.
Ichi chinyorwa hachisi chokutsiva mabhizimisi ekugadzirisa mabasa. Ndapota taurira unyanzvi hwepamusoro wezvesiporesi kune mhinduro dzemibvunzo yako chaiyo.
NaRichard Eustice, uyo aimbova unyanzvi hwemitero kwemakore anopfuura 15, akazobvisa basa pamusana pekuremara kubva ku rheumatoid arthritis.
> Sources:
> Imari Imba, neJKLasser; Rusununguko rweMitero, naRobert C. Carlson, JD, CPA
> Bhuku reMuzivo weMitero, Boardroom Classics
> Nyora-Zvimwe, Arthritis Today magazini Nov / Dec96