{"id":19273,"date":"2021-03-14T18:13:20","date_gmt":"2021-03-14T22:13:20","guid":{"rendered":"https:\/\/www.taxbasket.com\/?p=19273"},"modified":"2021-03-17T02:26:28","modified_gmt":"2021-03-17T06:26:28","slug":"serbest-calisanlar-icin-yeni-ppp-kurallari","status":"publish","type":"post","link":"https:\/\/www.taxbasket.com\/tr\/covid-19\/ppp\/serbest-calisanlar-icin-yeni-ppp-kurallari","title":{"rendered":"Serbest \u00c7al\u0131\u015fanlar i\u00e7in Yeni PPP Kurallar\u0131"},"content":{"rendered":"
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Mart 3, 2021 tarihinden ge\u00e7erli olarak the U.S. Small Business Administration (SBA) IRS Form 1040, Schedule C Kar veya Zarar bildirimi yapan bireyler i\u00e7in kredi miktar\u0131 hesaplanmas\u0131 ve hak sahibi olma \u015fartlar\u0131n\u0131 g\u00fcncelleyen duyuru yay\u0131nlad\u0131. Son g\u00fcncellemeyle maksimum kredi miktar\u0131 net gelir yerine br\u00fct gelir \u00fczerinden hesaplan\u0131yor.<\/p>\n

Kimler ba\u015fvurabilir?<\/strong>
\nIRS form 1040 Schedule C beyan\u0131 veren ve genel PPP \u015fartlar\u0131na uygun olan Serbest \u00e7al\u0131\u015fanlar, Sole proprietor stat\u00fcs\u00fcnde i\u015f yapanlar, K\u0131sa s\u00fcreli i\u015f yapanlar (Gig workers), Ba\u011f\u0131ms\u0131z ta\u015feronlar (Independent Contractors), Tek-ortakl\u0131 LLC sahipleri (disregarded entity olarak vergilendirilen).<\/p>\n

E\u011fer halihaz\u0131rda PPP kredisi ald\u0131ysam faydalanabilir miyim?<\/strong>
\nMaalesef halihaz\u0131rda 3 Mart’tan \u00f6nce PPP kredisi alan serbest \u00f6al\u0131\u015fan stat\u00fcs\u00fcndeki ki\u015filer aradaki fark\u0131 talep etmek i\u00e7in PPP kredi ba\u015fvurular\u0131na d\u00fczeltme yapam\u0131yorlar. Ancak \u015fartlara uyan ki\u015filer Second Draw (ikinci \u015fekim) ba\u015fvurusu yap\u0131p tekrar PPP kredisi alabilirler. (Evet, bu durum hi\u00e7 adil de\u011fil! ve bu konuda geli\u015fmeler olabilir)<\/p>\n

2019 veya 2020 Scedule C kullan\u0131m\u0131 se\u00e7ene\u011fi<\/strong>
\nKredi alacak\u00a0 ki\u015filer, First Draw (\u0130lk \u00e7ekim) PPP kredi miktar\u0131n\u0131 hesaplarken kendi isteklerine ba\u011fl\u0131 olarak 2019 veya 2020 Schedule C belgelerini kullanabiliyorlar. \u015eartlara uyanlar i\u00e7in Second Draw (ikinci \u015fekim) PPP kredi ba\u015fvurusunda da ayn\u0131 \u015fekilde ba\u015fvurulabiliyor.<\/p>\n<\/div>

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Schedule C \u00fczerinde br\u00fct geliri nas\u0131l g\u00f6rebilirim?<\/strong>
\nBr\u00fct gelir, Schedule C line 7\u00a0 sat\u0131r\u0131nda bildiriliyor.<\/p>\n<\/div>

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\"Schedule<\/span><\/div>
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PPP kredi miktar\u0131n\u0131 nas\u0131l hesaplayabilirim?<\/strong>
\n\u2022 E\u011fer Schedule C beyan\u0131 veren ki\u015finin hi\u00e7 \u00e7al\u0131\u015fan\u0131 YOKSA;<\/em><\/strong> bor\u00e7 alan ki\u015fi basit hesaplama yoluyla Schedule C line 7 \u00fczerinde bulunan br\u00fct gelir miktar\u0131 \u00fczerinden hesaplama yapabilir.
\n\u2022 E\u011fer Schedule C beyan\u0131 veren ki\u015finin \u00e7al\u0131\u015fan\u0131 VARSA<\/strong>;<\/em> bor\u00e7 alan ki\u015fi kendisine alm\u0131\u015f oldu\u011fu \u00f6demeleri i\u015f sahibine yap\u0131lan \u00f6deme miktar\u0131 \u015feklinde, kendi pay\u0131na d\u00fc\u015fen rakam\u0131, net veya br\u00fct gelir \u00fczerinden hesaplayabilir. Bu rakamdan IRS Form 1040, Schedule C ‘ deki line 14 (employee benefit programs), line 19 (pension and profit-sharing plans) ve line 26 (wages (less employment credits)) sat\u0131rlar\u0131ndaki masraflar\u0131 d\u00fc\u015ferek hesaplamay\u0131 yapabilir.<\/p>\n<\/div>

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Schedule C Beyan\u0131 Verip \u00c7al\u0131\u015fan\u0131 Olmayanlar \u0130\u00e7in Ad\u0131m Ad\u0131m Yeni PPP First-draw (ilk-\u00e7ekim) Ba\u015fvurusu Rehberi<\/span><\/a><\/div>
<\/div><\/div>

ITIN numaras\u0131yla PPP ba\u015fvurusunda bulunabilir miyim?<\/strong>
\nEvet. Yasal ikameti olan ancak vatanda\u015f olmayan k\u00fc\u00e7\u00fck i\u015fletme sahipleri,\u00a0 art\u0131k Individual Taxpayer Identification Number (ITIN – IRS Bireysel Vergi Numaras\u0131) ile PPP ba\u015fvurusunda bulunabiliyor.<\/p>\n

Herhangi bir limit var m\u0131?<\/strong>
\nSBA kredi zaruriyeti \u015fartlar\u0131 $150,000 ‘dan fazla gelir beyan eden ve Schedule C br\u00fct geliri \u00fczerinden hesaplama yapan serbest \u00e7al\u0131\u015fanlara uymuyor. Final kural \u015fu \u015fekilde:
\n$100,000 \u00fczerinde net geliri olan ki\u015filer First-draw (ilk kez ba\u015fvuranlar) PPP kredisi miktar\u0131n\u0131 net gelirleri \u00fczerinden\u00a0 hesaplamal\u0131lar. Maksimum kredi miktar\u0131 $20,833 oldu\u011fundan kredi miktar\u0131 ayn\u0131 seviyede kal\u0131yor, ancak bor\u00e7 alan ki\u015fi, PPP kredi zaruriyeti \u015fartlar\u0131 a\u00e7\u0131s\u0131ndan $2,000,000 g\u00fcvenli limit s\u0131n\u0131rlar\u0131 i\u00e7erisinde kal\u0131yor.<\/p>\n

Hangi formu doldurmal\u0131y\u0131m?<\/strong>
\nSchedule C beyan\u0131 yapan ve br\u00fct gelir \u00fczerinden kredi miktar\u0131n\u0131 hesaplayan ki\u015filer Yeni PPP first-draw (ilk kez ba\u015fvuranlar) i\u00e7in (Form 2483-C<\/a>) ve Second-draw (ikinci kez ba\u015fvuranlar) i\u00e7in (Form 2483-SD-C<\/a>) bor\u00e7lanma ba\u015fvuru formlar\u0131n\u0131 doldurmal\u0131d\u0131r.<\/p>\n<\/div>

<\/i><\/span>Paycheck Protection Program\u0131 kredi ba\u015fvurular\u0131 Mart 31, 2021 tarihinde sona eriyor. Hak sahibi t\u00fcm kurulu\u015flar finansal kurumlar arac\u0131l\u0131\u011f\u0131yla bu tarihe kadar ba\u015fvuruda bulunabilir.<\/span><\/div><\/div>
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Referanslar;<\/strong>
\nPPP Interim Final Rule – Revisions to Loan Amount Calculation and Eligibility Effective Mar 3, 2021
\nhttps:\/\/www.sba.gov\/document\/policy-guidance-ppp-interim-final-rule-revisions-loan-amount-calculation-eligibility<\/a>
\nPPP First Draw Borrower Application Form – Schedule C Filers Using Gross Income
\nhttps:\/\/www.sba.gov\/document\/sba-form-2483-c-ppp-first-draw-borrower-application-form-schedule-c-filers-using-gross-income<\/a>
\nPPP Second Draw Borrower Application Form – Schedule C Filers Using Gross Income
\nhttps:\/\/www.sba.gov\/document\/sba-form-2483-sd-c-ppp-second-draw-borrower-application-form-schedule-c-filers-using-gross-income<\/a>
\nSBA PPP website
\nhttps:\/\/www.sba.gov\/funding-programs\/loans\/coronavirus-relief-options\/paycheck-protection-program<\/a><\/p>\n<\/div>

<\/div><\/div>

Feragatname<\/strong>
\nBu makale bilgilendirme ama\u00e7l\u0131 olup yasal veya vergi tavsiyesi olarak alg\u0131lanmamal\u0131d\u0131r. Bu makalede bahsi ge\u00e7en konularda harekete ge\u00e7meden \u00f6nce, vergi, finans veya yasal dan\u0131\u015fman\u0131n\u0131za kendi \u00f6zel durumunuzla ilgili dan\u0131\u015fmal\u0131s\u0131n\u0131z. TaxBasket LLC k\u00fc\u00e7\u00fck i\u015fletme sahipleri i\u00e7in bilgilendirme ve genel konularda yol g\u00f6sterme ama\u00e7l\u0131 i\u00e7erik sa\u011flamaktad\u0131r ve bu makale kesinlikle vergi, finans veya yasal dan\u0131\u015fman\u0131n\u0131z\u0131n bilgilendirmelerine e\u015f de\u011fer g\u00f6r\u00fclmemelidir. TaxBasket LLC veya ba\u011fl\u0131 ortaklar\u0131 bu makalenin herhangi bir \u015fekilde kullan\u0131lmas\u0131 veya bu i\u00e7eri\u011fin yanl\u0131\u015f kullan\u0131lmas\u0131 durumunda sorumlu tutulamaz.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":19457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[42],"tags":[50,52,51],"class_list":["post-19273","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ppp","tag-covid-19","tag-kurumsal","tag-ppp"],"yoast_head":"\nSerbest \u00c7al\u0131\u015fanlar i\u00e7in Yeni PPP Kurallar\u0131 Br\u00fct Gelir \u00dczerinden Hesaplama<\/title>\n<meta name=\"description\" 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