Malangizo a Tax & Information kwa Olemba Buku

Nkhani Zopadera Zodziŵika

Olemba a zolemba amakumana ndi zochitika zosiyana kwambiri pakubwera nthawi yopereka ma msonkho awo.

Kuchokera pa kusunga zolemba kuti tidziwitse zomwe zimatanthauza kukhala "zosiyana" ndi lamulo lalikulu la msonkho, apa pali zochitika zokhudzana ndi msonkho zomwe zingakhudze iwo omwe alemba mabuku - kuphatikizapo zida zowonjezera nkhani zowonjezera msonkho makamaka olemba mabuku.

Kulemba kwa Buku: Hobby kapena Profession?

"Wopanga zofuna zotsutsana ndi mphotho" kusiyana kwa olemba ndizofunika kwambiri pa malipoti anu a msonkho.

Chifukwa ntchito ya wolemba mabuku sikuti imakhala "yokhazikika," pali ndalama zambiri zomwe zimapindula, zaka zina zingakhale zopindulitsa kuposa ena - zaka zina, osati konse. Kuonjezera apo, pakufalikira kwa olemba okhawo - omwe ambiri a iwo amawona ndalama zina kuchokera kuntchito yawo - zimasokoneza.

Kupindula ndi chinthu chofunikira kwambiri momwe Internal Revenue Service ikudziwira ngati mungathe kudandaula mokwanira kuti ndalama zomwe mukulembazo ndizofunika ndalama. Ngati simudziwa kale, nkofunika kudziwa momwe IRS imasiyanitsira ngati ndinu wolemba mabuku kapena wolemba mabuku.

Phunzirani za magawo a IRS okhudzana ndi "ochita masewera olimbitsa thupi ndi phindu" zomwe zingakhudze inu monga wolemba. (1)

Olemba ndi Misonkho: Zofunika Kwambiri

Udindo wa "wolemba mfulu" ndi wosiyana kwambiri ndi ena ambiri pamaso pa boma la US - mwina poyerekezera ndalama zowonjezera msonkho wokhudzana ndi msonkho.

Malamulo a uniformorm capitalization amachititsa kuti ambiri amisonkho azigwirizana ndi ndalama ndi ndalama zokhudzana ndi ndalama m'chaka cha msonkho. Komabe, kuyambira mu 1988 olemba (ndi ojambula ena, monga ojambula) sali osiyana ndi lamulo ili. Izi zikutanthawuza kuti, ngati mukugwira ntchito yopangira buku (monga biography ya Purezidenti wa US), mumaloledwa kupereka ndalama zogwirizana ndi bukuli (kunena, kuyendera kafukufuku) chaka chomwe ndalamazo zili zomwe zimachitika m'malo mwa chaka chomwe mumalandira ndalamazo.

(2)

Zotsalira Zopereka Zisonkho kwa Olemba

Ma Bookmarks, Pulezidenti, Book Expo America (BEA) kuwonetserako masewero, malingaliro aumwini kwa Gulu la Wolemba - izi ndizochepa zolipira ndalama zomwe wolemba buku angalowe. Pamene mukusonkhanitsa ndikukonzekera mapepala anu - kapena kukhazikitsa ndondomeko yanu yolemba bungwe la chaka cha msonkho - phunzirani za mlembi-enieni, omwe mumagwiritsa ntchito ndalama zowonjezera , kuti muthe kukumbukira kukonzekera kapena kusunga zolemba zoyenera kwa iwo.

Ma msonkho a msonkho wa malonda a Mabuku Olemba Okha

Misonkho ya msonkho siyekhayokha misonkho olemba odzilemba okha ayenera kudandaula. Ngati ndinu wolemba wozikonda ndipo nthawi zina mumagulitsa mabuku anu, mwinamwake muyenera kusonkhanitsa ndi kulipira msonkho wa boma.

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 wa msonkho. Choncho, aliyense wolemba misonkho ayenera kuwonetsa wokonzekera msonkho woyenera kapena katswiri wokhoma msonkho kuti asinthidwe msonkho wa boma ndi boma ndi msonkho wa msonkho komanso momwe malamulowa angagwiritsire ntchito misonkho.

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) Bungwe la IRS Small and Self Employed Tax Center ndilo: Kulipira malipiro Nthawi Zowona ndi Zowonongeka
(3) Kufalitsidwa kwa IRS 334 Msonkho wa Tax for Small Business

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).