Hobbyist Vs. Pro: Mauthenga a IRS kwa Olemba Buku

Momwe IRS Imapangitsira Kusiyana ndi Zomwe Zimatanthauza Misonkho Yanu

Malangizo aliwonse a msonkho kwa olemba ndi olemba ayenera kuyamba ndi funso: kodi ndinu wotsutsa zokha kapena wovomerezeka? Kukhala "wovomerezeka" kumakhudza zomwe mungathe kutenga ndalama zokhudzana ndi ntchito yanu monga wolemba , kotero ndikofunikira kumvetsa kusiyana.

Kupanga ndalama monga wolemba sikophweka , ndipo ngakhale olemba abwino kwambiri amalangiza kuti musasiye ntchito yanu . Ngakhale anthu ambiri akukhudzidwa ndi kulembedwa kwawo ndikufuna kukhala ndi moyo, sikuti wolemba mabuku aliyense anganene kuti ndi katswiri - "phindu" - m'maso awo ofunika kwambiri a IRS.

Nazi mfundo zina.

Hobbyist vs. Pro Author

IRS imapanga kusiyana kwakukulu pakati pa olemba okhawo (ndi ena onse ochita zizoloŵezi) omwe amawongolera ntchito zawo zamalonda osati kudalira ntchito yawo yolemba kuti azikhala ndi moyo.

Mukuganiza kuti ndinu katswiri ngati zolembedwa zanu zimapanga phindu m'zaka zisanu zapitazi za msonkho, kuphatikizapo chaka chino. Ngati zolemba zanu sizinali zopindulitsa, zoperewera zomwe mwalemba sizitha kugwiritsidwa ntchito kuthetsa phindu lina la msonkho (ndiko kuti, ngati simungathe kudziwonetsa nokha, kuchotsedwa kovomerezeka sikungatheke yoposa mapepala onse a ntchitoyo.)

Zoonadi, olemba ambiri omwe amadzilemba okha amafuna kupanga phindu ndi kukhala oyenerera (monga Donna Fasano ), koma si aliyense. Pachifukwachi, kulembera ndi chimodzi mwa ntchito zomwe IRS inkaona kuti ziyenera kuyang'anitsitsa kwambiri chifukwa cha zomwe angathe kuchita komanso zokopa monga zolowa m'malo molemba.

(Zina zimaphatikizapo kukwera mahatchi ndi kugalu, kuyendetsa ndege, kukwera ndege, kutchova njuga, kujambula, kusodza, ulimi, kusonkhanitsa timitengo ... ndi bowling).

Lamulo Losawonongeka la Hobby kwa Olemba

Chofunika kwambiri, chomwe chimadziwika bwino kuti ndi "chizoloŵezi chosokonezeka" chimasiyanitsa wotsutsa zamakhalidwe abwino. Kuphatikiza pa phindu lazaka zisanu ndi zisanu-zisanu-zisanu-zisanu, zotsatira izi (zolembedwa kuchokera ku IRS) zingakuthandizeni kudziwa ngati zolembera zanu zingatengedwe kuti "zapindula" kapena ngati zolaula pamaso pa boma (1):


Inde, anthu ochita zizoloŵezi masiku ano akhoza kukhala akatswiri a mawa. Ngati mukufunadi kukhala mlembi wamalangizo koma simunapange tanthauzo la IRS, tithandizeni.

Pitirizani kuchotsa zomwe mukulemba ndipo kumbukirani zinthu zomwe mukufunikira kuti mukhale ndi "pro."

Werengani zambiri za Misonkho ndi Bukhu Wolemba , kuphatikizapo msonkho wamalonda kwa olemba omwe adzilemba okha.

Chodziwikiratu: Nkhaniyi ikutanthawuza kuti mudziwe zambiri za msonkho zomwe zingagwiritsidwe ntchito kwa olemba, ndikupatsani owerenga malo olowera kuti iwowo athe kufufuza. Ngakhale kuti khama linapangidwa pofuna kutsimikizira kuti nkhaniyi ili yolondola pa nthawi yomwe inalembedwa, buku lofalitsa tsamba lofalitsa mabuku ndi wolemba - osati katswiri wamisonkho. Choncho, aliyense wolemba misonkho ayenera kuwonetsa wokonzekera msonkho woyenera kuti apangitse malamulo atsopano a msonkho ndikufotokozeranso momwe malamulowa angagwiritsire ntchito misonkho ya msonkho.

Zotsatirazi ndi zothandizira za IRS zokhudzana ndi nkhani zomwe tazitchula m'nkhani ino, kuti tiyambe kufufuza pa nkhani za msonkho.
(1) Code Internation Revenue Section 183 (Ntchito Zomwe Sizikulimbikitsidwa Phindu), monga tafotokozera mu FS-2008-23
(2) Kufalitsidwa kwa IRS 970 - Mapindu Amaphunziro a Maphunziro

Zindikirani: Mfundo zambiri zomwe zili m'nkhani ino siziyenera kugwiritsidwa ntchito kupewa zolipira zokhoza msonkho zomwe zingayambidwe ndi IRS (onani Mndandanda wa Zosungirako Zachilengedwe 230 zokonzedweratu).