Haamaramarama hoki te poka: tauira whakakī, kati

Te faaineineraa o hoki tāke, a muri ona whakaaturanga - ko reira tino nui, me te kore i te mea ohie. He tūranga motuhake i roto i te pūrongo e uara hoki tāke tāpiri tāke (Takahanga), kia rite whakarato reira i tetahi mahi o te hoko hoko o taonga ranei - rawa sino. utu whakahaere ki te rerekē haere nui o ia marama ake he rota o te rererangi o ngā tuhinga i roto i nei, hanga i roto i te tua ki ētahi atu tātaitanga Takahanga te. No whakamiharo e i roto i taua i te nui o tātaitanga e taea te karo miscalculation, na te matauranga o nga tikanga, me ngā tukanga ki te whakatika i a ratou he o faufaa nui. Ki te mea kua oti rēhitatia te whakapuakanga o te pupirikana whakaritea, me te hapa i roto i te tātai whakakitea i muri ka whakatika i te reira i roto i te tuhinga e kore e taea. I roto i tenei take, i te kōnae whakapuakanga parakore mō te tāke uara-tapiritia (LE) ato'a.

Me pēhea te ki te tono i te whakapuakanga parakore

I roto i te tautuhi miscalculation i awe te tapeke e hiahiatia ana ki te faaineine i te fakatonutonu / te whakapuakanga parakore o uara tāpiri tāke. e kore e whakaatu te reira i te mōhiohio tika tuku mua, āta te tuhinga hou anake te mōhiohio rerekētanga. Ki te hua i te hapa i roto i te pupuringa kōrero o pupirikana, i te wa, ka kua rēhitatia te kaiutu a utua te auau teitei, te declarant anake whakatau ka whakaputa ranei reira he tuhinga hou ki nga huringa, ranei waiho katoa i te mea he.

I muri pouaka hoki e āhei Takahanga kia rite mō te arotake i te tirohanga tāke. Te aufau kia meinga i roto i te tari Federal Tax Ratonga, ranei te kaitirotiro fakatāutaha mai ki te tirotiro i te tuhinga. Ki te mea ka kitea rawatia ake e whakakitea e koe kia rite ki te hua o te hahiraa o raraunga, anga reira nui moni o whaina, te rahi o e tei runga i te momo o te mahi.

ke te puka whakapuakanga i wa wa ki, i raro i te ture hou, i roto i 2015, tukua hanga te whakapuakitanga hou te anake i roto i te puka hiko, te mea pepa pāpāho o te mua.

Aha e hiahiatia te ki te homai i te whakamārama whakapuakanga

Hei homai i te CA hiahiatia te:

• A ani i te waitohu mamati matua.
• Tāuta i te pūmanawa e tika ana i runga i tō rorohiko.
• Whakatakotoria he crypto-pro.
• Whakatakotoria he ringa Crypt.

Hipanga i te aratohu taahiraa

• Waihanga i te whakapuakanga haamaramaramaraa.
• Pūranga reira te whakamahi i ringa Crypt.
• Hoatu he waitohu mamati.
• Tukua te kōnae ki te takoha.
• Taria hoki te whakautu i runga i te whakatamarikitanga o te whakapuakanga i runga i ī-mēra.

I roto i ētahi wā, i mahi UD

Hanganga o te whakapuakanga parakore whakaratohia e te Code Tāke o te Russian Federation, pā te tikanga ki te tāke uara tapiritia kore anake, engari ano hoki ki era atu momo, tukua nei te ki te pokapū pūrongo IRS. Mahi tenei momo o te pūrongo tāke i roto i te maha o ngā take:

• A, no te whaiaro-tāutuhia hapa i roto i mua rēhitatia te whakapuakanga i arahina ki te nui iti o te tāke. Hei tauira, te tangohanga e o takahanga i whakaaetia nama ki hapa, i riro he tutukitanga, ka tatau.
• Mai i te takoha i riro te titauraa ki te whakarato a ratou he whakamārama o te whakapuakanga te take o te Whakapuakanga hou i runga i hua ranei. Ki te whakaae te kaiutu ki te hapanga tāutuhia, e hiahiatia ana te CA te ki haere i mua i te mutunga o te wā e rima-ra. I roto i te take o te raruraru ki te hapa i roto i te wā kotahi me tuku ki te tari tāke he tuhipoka whakamarama. Ka hoki ngā kerēme tino FNS tinana i roto i te taime i faataahia te whakahaere kia whainatia 5000 moni, te tūkino tuarua i roto i te tau maramataka, te nui o te 20 mano moni.
• Hoki kaweake Kua tukuna o taonga, kua hanga, engari te tuhinga mōkihi whakau i te auau huamoni-free, e kore kua kohia i roto i te wā i whakaritea te ture. I roto i tenei take i mahi he whakapuakanga hou o tāke whiwhinga moni mo te wā, i haponohia nei ki te kaweake hua (ratonga te whakautu a me te mahi kawea atu i te tere o 0%).

Wai kua whakakitea te hapa, te kaiutu ranei te kaimahi takoha, hei tauira, i roto i te arotake tēpu, e kore e mea faufaa. E whakatakotoria Ture mō faatanoraa i roto i te tuhinga kaute mai i AR 22 \ 2010, a i roto i runga i te Code Tāke, tau tuhinga 81, te supply o te fariiraa i te whakapuakanga whakaratohia mo te wā pūrongo o te wā ki te e no reira haupūtanga.

kahore koe e mohio me pehea ki te titiro whakapuakitanga hiko parakore? Ka taea te kite i te tauira i raro nei.

take ka taea

Ka rite ki whakahuatia i runga ake, te take mo te pouaka i te CA taea e he hape i roto i te tari tātai pūtea ngā kaimahi. Ētahi Accountants te taviniraa whakapuakitanga tauwhāiti e kua te nui i roto i te arotake pūtea kua puta ke rite te nui, me te i roto i te taha iti. Ki te rave i te reira e kore e utu i te reira, no te mea i reira he he tuhinga e kī e anake mahi i UD takitahi kitea he hapa i roto i te Waehere Tax.

Kua tuhia nga hua o te whakamātautau, me puritia e nga kaimahi o tirohanga tāke, i, i roto i te tahuri, whakaata i runga i to ratou ake kōrero hou ki te mahere i te pūkete whaiaro o te kaiutu, a ka tuku i te kaikaute he whakamārama whakapuakanga, he zadvoenie raraunga.

A, no te kore e hiahiatia ki te tuku LE

e kore te whakapuakitanga parakore o hua mahi i roto i te maha o ngā take:

• A, no te tautuhinga whiwhi i te nama whakaritenga ranei.
• Ki te te takoha i runga i te tātari aromatawai takahanga atu.
• A, no te kitea he hapa i roto i te whakapuakanga e kore e pā te nui o takahanga utua tuhene ranei āhuatanga. I roto i tenei take, e kore ko te titauraa te supply o whakapuakanga tohua, engari ki te hiahia koe kia tuku i te reira i te kaiutu.

Me pēhea te ki te whakatika i te mau hapa i roto i te tatauranga Takahanga

Methods o te whakarerekētanga ki te tātai o te tāke uara tapiritia whakaahuatia te i roto i te taipitopito i roto i te maha tuhinga 54 o te Code Tāke i te paratarafa matamua. Fakatatau ki ai, ka e rerengia ana te wā pūrongo kua te hapa ki runga ki te hauwhā whakamutunga kua kite, he mea e tika ana ki te tatau i te hua anake o te wā i roto i i puta reira. Ki te kore koe e taea e whakapumautia i te wa i ka te hapa, te tūranga tika e taea e i roto i te pūrongo o nāianei. Nuinga o ngā wā, te hapa i roto i te tātai o te uara tāpiri tāke i roto i te wā e whai ake nei:

• A, no te hanga nama.
• I te wa o te hanga i te tohu i runga i te hoko me te hoko.
• I roto i te tukanga whakaatu i roto i ngā whakawhitinga mahi kaute tāke.
• A, no te whakakī o te pūrongo pupirikana.

Ko te huarahi māmā ki te whakatika i te hape i hanga ina whakakī i roto i te whakapuakanga iho, he uaua ake ki te whakatikatika i te tātai o etahi nama tāke. I te wāhanga tuatahi, kei te tuhituhi i te huringa ki te tuhinga, utu atu te kōrero kaute me te pūrongo. A, no te tātai i te tāke i runga i te pūtake tahua faaunauna reti Whakapuakanga mō te wā reportable katoa, ki te wāhi i reira kitea he hapa kei te.

Tukunga o te whakapuakitanga

Ki te kitea te hapa i muri i kua i te whakapuakanga i tukua mo te wā pūrongo hakari, engari i mua i te rā kati mō te tāpaetanga o te pūrongo ake me / te utu ranei o te takoha, i roto i nei take e kore e te utu o whaina whakaratohia. Heoi, ka tono te whakapuakanga parakore o Takahanga e runga i te wā, i hanga te hapa i roto i te nui o te tāke, i te whaina, me whiu he mooni. E ai ki te Code Tāke, ka mutu te take o te tuhinga takahanga hua i mua i te 25 o te marama e whai ake nei i te wā pūrongo. uara utua tāpiri tāke i roto i rite moni i ia marama ki te ra 25.

Faaunauna Me rēhitatia te whakapuakitanga i roto i te puka o te whakahaere i te wa, e kia te papaki, mo te tauira, ki te hoatu te whakapuakanga kei mo te wā i mua ki a January 1, 2014, kia taea tukuna te reira i roto i te puka pepa. Ki te te kore pā ana te hapa ki te nui takahanga, ka hei te whiu. Heoi, te hunga e fakamatala te hua tāke mo te wā o mua, ka marietia te taunahatanga i roto i te nui o te 20% o te moni tino i runga i te wā. I roto i ētahi wā, e kore e taea e nga kaimahi ratonga tāke whai wāhi te hopoi'a o te aufau ki:

• A, no te whakakitea e ia te hē o te whaiaro.
• Ki te i muri i whakahaere te whakamātautau whakawhiti i whakapuakitanga, puta kore te hapa.

mahi rite pai whakapuakitanga tāke hou rite pūrongo i runga i te puka kotahi. Hei tohu i te tuhinga ūnga, arā, te whakatau i te hapa, i te whārangi uwhi, i roto i te rārangi "tau tika" me whakapūtā te tau 1 ki te tuhinga me te haere tahi i te reta hipoki ki te tono o te aufau i runga i te whakatamarikitanga o te tinana rohe o te Federal Tax Ratonga o te tuhinga, me te tohu i te meka o iro, me te rārangi o pānga peeke. E ai ki te Code Tāke, e kore te mea whakahauanga te reta uhi, engari e hiahia ana te nuinga o ngā tari ki te whakarato i te reira.

reta ◊oku ◊oatu fakataha

Haunga te fariiraa whakapuakitanga, titau te tāke te oraraa o te tuhinga, kia e karapoti i te mōhiohio e whai ake nei:

• Ingoa o te tāke i runga i nei hanga te CA, i roto i tenei take, kia whakapūtā koe te takahanga.
• Ko te nui kaute, me te takoha o te wa mo e tātaianōtia koutou.
• Ngā take mō te pouaka i te tuhinga.
• Me ki whakapūtā anake te uara hou tohu rereke.
• Raina o te tuhinga, i raro ki te huri i.
• Taipitopito o te tuhinga mo te utu, i whakarārangitia e takoha ngaro.
• Waitohu mana (Tumu ranei tino kaikaute).
• He kape o te raupapa utu whakau i te utu o te pupirikana me whiu.

A, no te whakahaere e taea te kaimahi tēpu arotake tono te tuhinga tuatahi IRS runga i kua i te bug kua whakaritea.

Mai 2017, anake e taea te hanga rorohiko te tuhipoka whakamārama ki te Whakapuakanga hou i runga i te tāke uara tāpiri i runga i te hōputu whakapumautia.

Onäianei me nunu'a o te pouaka UD

A, no te tuku i te whakamārama whakapuakanga kia mohio etahi o nga mita:

• Tika āhuatanga noa, ina taui te kaiutu wāhitau ture, e tura'ii te he huringa me te tari tāke. Ki te ka kitea muri he hapa i roto i te pūrongo, i hanga i mua i te huringa o te wāhitau, ka te mahi tonu tenei whakapuakitanga i roto i te mana rohe o te Federal Tax Service ki te wahi hou o te rēhita.
• Ki te tāutuhia hapanga i roto i te tātai o te takahanga i muri i te faaapîraa, i mahi hoki i te hoki tāke whakatikaina i roto i te rohe Federal Tāke Ratonga o te mana i roto i te wahi o te rēhitatanga o te hinonga ture i hanga i muri i te huringa.
• kia whanau te reira i roto i te ngakau e mahia e tonu te DM kaiutu moni i roto i te ratonga tāke. Ki te puka kaitahi whakapuakitanga mō wā tāke kati, ka he tēpu i runga i-pae ranei utu tirohanga ko tata mooni. I roto i tenei whakaaro, he tokomaha ngā kaimahi o te tari pūtea o ngana ana ki te karo pouaka UD, tumanako e kore e te tāke kitea te hapa noa i muri i te tikanga o whāititanga.

I runga i te wā o te tāpaetanga o te whakapuakanga, he mea parakore

E whakaritea Ngā o UD me ngā kawenga e te Code Tāke, paratarafa 2-4, tūemi tau 81:

• A, no te te whakaratohia te whakapuakanga hou 3-rua ki te mutunga o te wā, tautuhia nei mo te take o te whakapuakanga tuatahi i hanga e rite ki te supply i runga ki te rā kati whakapumautia.
• I roto i te whakarato "utochnonki" i muri i te wā o te take o te whakapuakanga tuatahi, engari i mua i te otinga o nga ngā o utu o tāke, e kore e ka whainahia te kaiutu. He kia he huru taketake te tutaki: me hanga tāpaetanga o te whakapuakanga i mua i te mōhio haere o te hapa o te tāutu kaimahi FTS tirohanga pae tomokanga ranei.
• A, no te tuku UD i muri i te paunga o nga ngā rite te whakapuakanga tuku tuatahi me te utu o te tāke, e kore e kia hāmenehia te kaiutu, ki te tutaki i nga tikanga i runga ake katoa te rua atu.

huamoni me nama i totongi i mua i homai te whakapuakanga hou o tāke whiwhinga moni whaiaro.

kore kua pae Ratonga tirohanga Tāke whakapumautia te meka o ngā hapa, me te whakarato mōhiohio teka, i muri nei i rēhitatia te whakapuakanga parakore.

No nia i te arotake tēpu o te whakapuakanga tuatahi i roto i nei tukua UD, kia whai i tona whakamutunga ka whakarato "utochnonki" ki te tāutu i underreporting o tāke.

I roto i te tikanga ki te karo i ta'efemahino'akí, me tuku whakapuakanga tāke parakore rite maioro whaiaro-te tāutu i roto i te pūrongo.

Te hanga i te Whakapuakanga hou

I roto i te whakapuakanga tāke parakore e roto i:

• Wāhanga e kua ki tonu i roto i te whakapuakanga taketake, ara, ki te kahore e hapa i kitea e ratou.
• Wāhanga e kore i koe ki tonu i roto i te aroaro o, a i ki te mahi i reira. Hei tauira, he kaiutu ko te kaihoko tāke, engari i roto i te whakapuakanga taketake kahore e taua kaihoko Takahanga, na te ako o tenei hapa i roto i te CA e hiahia ana koe ki te whakauru i tetahi atu wāhanga.
• Tāpiritanga № 1 ki te pene 8, ka ki tonu i ki te pepa atu o hoko pukapuka mo te wā mō i puta "utochnonka".
• Tāpiritanga № 1 ki te wāhanga 9, ki te i ki tonu i reira ki te pepa atu o hoko pukapuka mo te wā mo i puta te CA te.

Te whakakī i te whakapuakanga mau faatanoraa

Me pēhea te ki te whakaoti i tenei tuhinga, he mea tino nui ki te mohio, no te mea te reira te ahua rerekē, e tuhi kore e tau pono anake te aroaro i mua.

I te whārangi mua i reira he he tīwae «№ whakatikatikanga", i te mea whakahauanga ki te whakaki i roto i. Wāhanga 8-12 ki te kia whakakiia anake ka hanga whakatikatika ki te tau tono 001. Ki te whakatikatika o hoko pukapuka hoko ranei i muri i te mutunga o te wā pūrongo e hiahiatia ki te whakaki i roto i te tau tono 1 ki wāhanga 8, 9.

tohu o te hāngaitanga

No iti tawhā nui ko te tohu o te ru, e ki tonu enei mara ki te mati 0 1 ranei.

• 0 - he ahua tohu e kore te mōhiohio i runga i roto i Tekiona 8 me 9 ka tukua ranei ki reira ko te whakakapinga o te kōrero tawhito.
• 1 - hoatu te ahua kei ina he pono, me te hāngai te raraunga i homai mua i roto i te whakapuakanga.

he tika Relevance tohu i roto i te tikanga ki te aufau e kore e tārua ngā mōhiohio. Ki te te rota o hape, e taea te hoatu e koe 0 i roto i ngā wāhanga katoa i kitea i roto i te whakapuakanga, i muri nei i reira e waiho he mōhiohio rere oti.

Fakakaukau ki he founga pau ki tonu te whakapuakanga e ki te nui nui haere. I roto i te take i reira i hanga UD te i roto i te tikanga ki te whakapiki ake i te nui o pupirikana te aroaro o nga tuhinga tukuna, kia utu. Ki te kore te mahi koe, ka whakarite i te kaimahi IRS he utu e rite ana ki te roa. Mahi faaunauna te whakapuakanga te ra i muri i te katinga o te nama.

mōhiotanga

Ki te mahia e te kaiutu UD i roto i te tikanga ki te whakaiti i te nui, arata'i tenei ki te rangatira tāke tēpu tātari ranei ka tirohanga i runga i-pae ka whakaritea.

Ki te tahuri atu te hua e kia noho i te kaiutu, na ka whakairia tona pūkete kia te nui e hiahiatia ana, engari mo te mahi taua, me tuku reira he tono ki te Federal Tāke Ratonga.

Ko te tukanga mō te pouaka UD i 2017

Me pēhea te ki te kōnae i te hoki Takahanga hou? ahakoa tautuhia te ngā? I roto i te 2015, e hiahiatia ana kaiutu ki te kōnae tuhinga ki te takoha rorohiko. I roto i te runga i te maha tuhinga 174 o te Code Tāke, paratarafa 5, nga whakapuakanga katoa whakaputaina i runga i te pepa, kia kiia kore ki. te tono i te taua ture ki whakapuakitanga āhei, na tenei tau e tukuna ratou anake i roto i te hōputu rorohiko, me e titau tenei, whakaahuatia mua i roto i tenei tuhinga.

Na i runga i etahi kati mo te tukunga o "utochnonki", e kore e ratou. Donate reira pai tonu i muri i te reira kua tāutuhia takitahi hapanga i roto i te tātai, e kore matou e wareware e te kitea o te hapa tinana FNS arata'i ki whiu.

Mahi atu ranei e kore tauwhāiti i te whakapuakanga veteki nga kaiutu i runga i ona ake, engari e kore e wareware e pā ana ki te mau hopearaa taea. Na reira, ko te kōwhiringa pai i roto i tenei take - ki āta tirohia i te tātaitanga katoa me te whakapuakanga ano i te aroaro o tona tukunga ki te karo i te ahua o ngā hapa rite taua.